O conselheiro do rei: a função de auditoria interna na governança corporativa de bancos no Brasil

Este estudo tem como tema o papel da Função de Auditoria Interna (FAI) no sistema de governança corporativa (SGC) de instituições financeiras, ou simplesmente bancos, atuando no Brasil. A FAI é um mecanismo de avaliação de políticas, procedimentos e processos que age a partir do ambiente operacional de uma organização. Baseando-se nisso, o objetivo do trabalho foi investigar porquê e como a FAI foi incorporada ao SGC, e as consequências geradas para ambos. O estudo qualitativo, de natureza exploratória e descritiva, utilizou uma abordagem multiteórica, aplicando a teoria da agência e a teoria institucional. Pela abordagem buscou-se utilizar a relação entre à necessidade de monitoramento para atingir a eficiência organizacional e o impacto estruturante das pressões do ambiente externo na definição do papel e do posicionamento da FAI no SGC. A entrevista semiestruturada, utilizada como método de coleta de dados, foi aplicada a dez funcionários de auditoria de cinco bancos de grande porte, além de três indivíduos ligados ao Conselho de Administração em bancos. O estudo apresentou as seguintes conclusões: i) a FAI foi incorporada ao SGC porque a complexidade derivada da evolução do negócio bancário dificultou o monitoramento dos bancos por parte do principal e do regulador; ii) três fatores atuaram de forma inter-relacionada como direcionadores dessa incorporação: a própria evolução do negócio bancário, a regulação e a convergência de premissas e práticas; e iii) o reposicionamento organizacional resultou em consequências quanto ao escopo do trabalho da FAI, à intensificação dos conflitos para a manutenção da independência, à percepção de valor agregado pela FAI ao SGC e ao processo de capacitação dos auditores internos. O estudo apresentou como principais contribuições ao SGC: a revelação do potencial da FAI para gerar insumos para o monitoramento ao atuar como sua extensão no complexo ambiente operacional bancário; e a proposta de utilização da FAI como recursos para gerar insumos às decisões estratégicas. Quanto à FAI, o estudo sugere que, para que se consolide como mecanismo de governança, necessita qualificar seu quadro funcional e se desenvolver metodologicamente para entregar informações condizentes à tomada de decisão pelo SGC.

Cálculo do indicador de risco de liquidez de curto prazo dos dez maiores bancos brasileiros nos últimos cinco anos

Em resposta à crise financeira de 2008, em 2010 o Comitê de Basileia em Supervisão Bancária (Basel Committee on Banking Supervision - BCBS) emitiu a metodologia do cálculo do indicador de Risco de Liquidez de curto prazo (Liquidity Coverage Ratio - LCR) que é um dos componentes do conjunto de normas conhecido como Basileia III. Esse índice mede se cada conglomerado possui um estoque de ativos financeiros líquidos de alta qualidade de forma a suportar uma crise severa por 30 dias. Esse trabalho calculou o índice de liquidez de curto prazo dos dez maiores bancos brasileiros em ativos totais nos últimos cinco anos, seguindo as diretrizes do documento acima mencionado e do Banco Central do Brasil. A finalidade desse estudo foi verificar se houve uma melhora na liquidez dos grandes bancos após a divulgação da metodologia de cálculo do LCR, uma vez que a partir de 2015 é esperado pelo Banco Central do Brasil que os bancos possuam pelo menos 60% de ativos líquidos para suportar uma crise de 30 dias. A análise foi conduzida utilizando dados contábeis oriundos tanto do banco de dados do Banco Central do Brasil quanto das publicações individuais de cada instituição. Essa análise permitiu avaliar que os principais bancos do sistema financeiro brasileiro já estão preparados para atender aos requisitos internacionais e que não serão necessárias grandes alterações na estrutura do balanço das instituições analisadas, evitando a migração seus ativos de empréstimos, aplicações em certificados de depósitos interbancários e títulos privados para títulos de alta qualidade e liquidez.

Análise do impacto de variáveis eleitorais sobre o crédito e provisões de bancos públicos federais

O objetivo deste trabalho é verificar se a atuação dos bancos públicos federais é impactada por variáveis eleitorais como o alinhamento político e períodos de eleição. Utilizando dados de crédito bancário e dados eleitorais dos municípios brasileiros, são feitas regressões em painel para identificar o comportamento do crédito e das provisões dos bancos públicos federais em cidades politicamente alinhadas ao governo federal ao longo do ciclo eleitoral. Pelos testes realizados, não encontramos evidências de aumento da concessão do crédito ou de aumento das provisões relacionadas às variáveis eleitorais, resultados que não corroboram a hipótese de uso político dos bancos públicos.

Potencialidades de cultivo de macroalgas no litoral do Rio Grande do Norte (NE, Brasil): uma perspectiva de integração de dados ambientais em sistemas de informação geográfica (SIG)

Since centuries ago, the Asians use seaweed as an important source of feeding and are their greatest world-wide consumers. The migration of these peoples for other countries, made the demand for seaweed to increase. This increasing demand prompted an industry with annual values of around US$ 6 billion. The algal biomass used for the industry is collected in natural reservoirs or cultivated. The market necessity for products of the seaweed base promotes an unsustainable exploration of the natural banks, compromising its associated biological balance. In this context, seaweed culture appears as a viable alternative to prevent the depletion of these natural supplies. Geographic Information Systems (GIS) provide space and produce information that can facilitate the evaluation of important physical and socio-economic characteristics for the planning of seaweed culture. This objective of this study is to identify potential coastal areas for seaweed culture in the state of Rio Grande do Norte, from the integration of social-environmental data in the SIG. In order to achieve this objective, a geo-referred database composed of geographical maps, nautical maps and orbital digital images was assembled; and a bank of attributes including physical and oceanographical variables (winds, chains, bathymetry, operational distance from the culture) and social and environmental factors (main income, experience with seaweed harvesting, demographic density, proximity of the sheltered coast and distance of the banks) was produced. In the modeling of the data, the integration of the space database with the bank of attributes for the attainment of the map of potentiality of seaweed culture was carried out. Of a total of 2,011 ha analyzed by the GIS for the culture of seaweed, around 34% or 682 ha were indicated as high potential, 55% or 1,101 ha as medium potential, and 11% or 228 ha as low potential. The good indices of potentiality obtained in the localities studied demonstrate that there are adequate conditions for the installation of seaweed culture in the state of Rio Grande do Norte

Processamento Inteligente de Sinais de Pressão e Temperatura Adquiridos Através de Sensores Permanentes em Poços de Petróleo

Originally aimed at operational objectives, the continuous measurement of well bottomhole pressure and temperature, recorded by permanent downhole gauges (PDG), finds vast applicability in reservoir management. It contributes for the monitoring of well performance and makes it possible to estimate reservoir parameters on the long term. However, notwithstanding its unquestionable value, data from PDG is characterized by a large noise content. Moreover, the presence of outliers within valid signal measurements seems to be a major problem as well. In this work, the initial treatment of PDG signals is addressed, based on curve smoothing, self-organizing maps and the discrete wavelet transform. Additionally, a system based on the coupling of fuzzy clustering with feed-forward neural networks is proposed for transient detection. The obtained results were considered quite satisfactory for offshore wells and matched real requisites for utilization

Uma fundamentação matemática para processamento digital de sinais intervalares

This work deals with a mathematical fundament for digital signal processing under point view of interval mathematics. Intend treat the open problem of precision and repesention of data in digital systems, with a intertval version of signals representation. Signals processing is a rich and complex area, therefore, this work makes a cutting with focus in systems linear invariant in the time. A vast literature in the area exists, but, some concepts in interval mathematics need to be redefined or to be elaborated for the construction of a solid theory of interval signal processing. We will construct a basic fundaments for signal processing in the interval version, such as basic properties linearity, stability, causality, a version to intervalar of linear systems e its properties. They will be presented interval versions of the convolution and the Z-transform. Will be made analysis of convergences of systems using interval Z-transform , a essentially interval distance, interval complex numbers , application in a interval filter.

Modelagem de equações estruturais na análise de dados de serviços em comunicações móveis

In recent decades, changes have been occurring in the telecommunications industry, allied to competition driven by the policies of privatization and concessions, have fomented the world market irrefutably causing the emergence of a new reality. The reflections in Brazil have become evident due to the appearance of significant growth rates, getting in 2012 to provide a net operating income of 128 billion dollars, placing the country among the five major powers in the world in mobile communications. In this context, an issue of increasing importance to the financial health of companies is their ability to retain their customers, as well as turn them into loyal customers. The appearance of infidelity from customer operators has been generating monthly rates shutdowns about two to four percent per month accounting for business management one of its biggest challenges, since capturing a new customer has meant an expenditure greater than five times to retention. For this purpose, models have been developed by means of structural equation modeling to identify the relationships between the various determinants of customer loyalty in the context of services. The original contribution of this thesis is to develop a model for loyalty from the identification of relationships between determinants of satisfaction (latent variables) and the inclusion of attributes that determine the perceptions of service quality for the mobile communications industry, such as quality, satisfaction, value, trust, expectation and loyalty. It is a qualitative research which will be conducted with customers of operators through simple random sampling technique, using structured questionnaires. As a result, the proposed model and statistical evaluations should enable operators to conclude that customer loyalty is directly influenced by technical and operational quality of the services offered, as well as provide a satisfaction index for the mobile communication segment

Análise operacional e econômica do processamento de madeira de Eucalitpo com Hypro em região montanhosa

O processo constante de avaliação técnica e econômica dos sistemas de colheita de madeira é intrínseco às empresas florestais, devido ao fato de corresponder a uma fase de suma importância que despende elevado investimento financeiro. No experimento deste trabalho, estudaram-se o rendimento operacional e custos operacionais e de produção do processador florestal Hypro. A análise técnica englobou estudos de tempos e movimentos pelo método de tempo contínuo. O rendimento operacional foi determinado através do volume, em metros cúbicos de madeira processada. A análise econômica incorporou os parâmetros do custo operacional, custo de processamento da madeira e rendimento energético. A análise dos dados evidenciou que o rendimento operacional por hora efetiva de trabalho foi de 38 árvores e, em metros cúbicos sem casca por hora efetiva de trabalho, de 11,68 m³ h-1, com custo de processamento de madeira sem casca de US$ 6.85 por metro cúbico.

Uma ferramenta para Análise Multiresolução de dados não regularmente amostrados

Digital signal processing (DSP) aims to extract specific information from digital signals. Digital signals are, by definition, physical quantities represented by a sequence of discrete values and from these sequences it is possible to extract and analyze the desired information. The unevenly sampled data can not be properly analyzed using standard techniques of digital signal processing. This work aimed to adapt a technique of DSP, the multiresolution analysis, to analyze unevenly smapled data, to aid the studies in the CoRoT laboratory at UFRN. The process is based on re-indexing the wavelet transform to handle unevenly sampled data properly. The was efective presenting satisfactory results

Estudos de algumas ferramentas de coleta e visualização de dados e desempenho de aplicações paralelas no ambiente MPI

The last years have presented an increase in the acceptance and adoption of the parallel processing, as much for scientific computation of high performance as for applications of general intention. This acceptance has been favored mainly for the development of environments with massive parallel processing (MPP - Massively Parallel Processing) and of the distributed computation. A common point between distributed systems and MPPs architectures is the notion of message exchange, that allows the communication between processes. An environment of message exchange consists basically of a communication library that, acting as an extension of the programming languages that allow to the elaboration of applications parallel, such as C, C++ and Fortran. In the development of applications parallel, a basic aspect is on to the analysis of performance of the same ones. Several can be the metric ones used in this analysis: time of execution, efficiency in the use of the processing elements, scalability of the application with respect to the increase in the number of processors or to the increase of the instance of the treat problem. The establishment of models or mechanisms that allow this analysis can be a task sufficiently complicated considering parameters and involved degrees of freedom in the implementation of the parallel application. An joined alternative has been the use of collection tools and visualization of performance data, that allow the user to identify to points of strangulation and sources of inefficiency in an application. For an efficient visualization one becomes necessary to identify and to collect given relative to the execution of the application, stage this called instrumentation. In this work it is presented, initially, a study of the main techniques used in the collection of the performance data, and after that a detailed analysis of the main available tools is made that can be used in architectures parallel of the type to cluster Beowulf with Linux on X86 platform being used libraries of communication based in applications MPI - Message Passing Interface, such as LAM and MPICH. This analysis is validated on applications parallel bars that deal with the problems of the training of neural nets of the type perceptrons using retro-propagation. The gotten conclusions show to the potentiality and easinesses of the analyzed tools.

Contribuições a técnicas de agrupamento e visualização de dados multivariados utilizando mapas auto-organizáveis

Self-organizing maps (SOM) are artificial neural networks widely used in the data mining field, mainly because they constitute a dimensionality reduction technique given the fixed grid of neurons associated with the network. In order to properly the partition and visualize the SOM network, the various methods available in the literature must be applied in a post-processing stage, that consists of inferring, through its neurons, relevant characteristics of the data set. In general, such processing applied to the network neurons, instead of the entire database, reduces the computational costs due to vector quantization. This work proposes a post-processing of the SOM neurons in the input and output spaces, combining visualization techniques with algorithms based on gravitational forces and the search for the shortest path with the greatest reward. Such methods take into account the connection strength between neighbouring neurons and characteristics of pattern density and distances among neurons, both associated with the position that the neurons occupy in the data space after training the network. Thus, the goal consists of defining more clearly the arrangement of the clusters present in the data. Experiments were carried out so as to evaluate the proposed methods using various artificially generated data sets, as well as real world data sets. The results obtained were compared with those from a number of well-known methods existent in the literature

Otimização do tempo e temperatura no processamento da gipsita oriunda dos cristalizadores da produção de sal para obter gesso de uso na construção civil

During the process of the salt production, the first the salt crystals formed are disposed of as industrial waste. This waste is formed basically by gypsum, composed of calcium sulfate dihydrate (CaSO4.2H2O), known as carago cru or malacacheta . After be submitted the process of calcination to produce gypsum (CaSO4.0,5H2O), can be made possible its application in cement industry. This work aims to optimize the time and temperature for the process of calcination of the gypsum (carago) for get beta plaster according to the specifications of the norms of civil construction. The experiments involved the chemical and mineralogical characterization of the gypsum (carago) from the crystallizers, and of the plaster that is produced in the salt industry located in Mossoró, through the following techniques: x-ray diffraction (XRD), x-ray fluorescence (FRX), thermogravimetric analysis (TG/DTG) and scanning electron microscopy (SEM) with EDS. For optimization of time and temperature of the process of calcination was used the planning three factorial with levels with response surfaces of compressive mechanical tests and setting time, according norms NBR-13207: Plasters for civil construction and x-ray diffraction of plasters (carago) beta obtained in calcination. The STATISTICA software 7.0 was used for the calculations to relate the experimental data for a statistical model. The process for optimization of calcination of gypsum (carago) occurred in the temperature range from 120° C to 160° C and the time in the range of 90 to 210 minutes in the oven at atmospheric pressure, it was found that with the increase of values of temperature of 160° C and time calcination of 210 minutes to get the results of tests of resistance to compression with values above 10 MPa which conform to the standard required (> 8.40) and that the X-ray diffractograms the predominance of the phase of hemidrato beta, getting a beta plaster of good quality and which is in accordance with the norms in force, giving a by-product of the salt industry employability in civil construction

O processamento discursivo e suas bases corpóreas estratégias cognitivas de alunos da Educação de Jovens e Adultos na compreensão de narrativas

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Uso de técnicas de Geoprocessamento e Sensoriamento Remoto no levantamento e integração de dados necessários a gestão ambiental dos campos de extração de óleo e gás do Canto do Amaro e Alto da Pedra no município de Mossoró - RN

The objective of this work is to identify, to chart and to explain the evolution of the soil occupation and the envirionment vulnerability of the areas of Canto do Amaro and Alto da Pedra, in the city of Mossoró-RN, having as base analyzes it multiweather of images of orbital remote sensors, the accomplishment of extensive integrated works of field to a Geographic Information System (GIS). With the use of inserted techniques of it analyzes space inserted in a (GIS), and related with the interpretation and analyzes of products that comes from the Remote Sensoriamento (RS.), make possible resulted significant to reach the objectives of this works. Having as support for the management of the information, the data set gotten of the most varied sources and stored in digital environment, it comes to constitute the geographic data base of this research. The previous knowledge of the spectral behavior of the natural or artificial targets, and the use of algorithms of Processing of Digital images (DIP), it facilitates the interpretation task sufficiently and searchs of new information on the spectral level. Use as background these data, was generated a varied thematic cartography was: Maps of Geology, Geomorfológicals Units soils, Vegetation and Use and Occupation of the soil. The crossing in environment SIG, of the above-mentioned maps, generated the maps of Natural and Vulnerability envirionmental of the petroliferous fields of I Canto do Amaro and Alto da Pedra-RN, working in an ambient centered in the management of waters and solid residuos, as well as the analysis of the spatial data, making possible then a more complex analysis of the studied area

Déficits de memória induzidos por baixas doses de reserpina em ratos: possível relação com prejuízos no processamento emocional na Doença de Parkinson

We have recently verified that the monoamine depleting drug reserpine at doses that do not modify motor function - impairs memory in a rodent model of aversive discrimination. In this study, the effects of reserpine (0.1-0.5 mg/kg) on the performance of rats in object recognition, spatial working memory (spontaneous alternation) and emotional memory (contextual freezing conditioning) tasks were investigated. While object recognition and spontaneous alternation behavior were not affected by reserpine treatment, contextual fear conditioning was impaired. Together with previous studies, these results suggest that mild monoamine depletion would preferentially induce deficits in tasks involved with emotional contexts. Possible relationships with cognitive and emotional processing deficits in Parkinson disease are discussed