Efeitos do comitê de auditoria e do conselho fiscal na qualidade da informação contábil no Brasil

Esta dissertação foi desenvolvida com o objetivo de investigar os efeitos da instalação e das características do Conselho Fiscal e do Comitê de Auditoria sobre a qualidade das informações contábeis no Brasil. As características estudadas foram à independência e a qualificação dos membros. As proxies da qualidade da informação contábil foram relevância, tempestividade e conservadorismo condicional. A amostra utilizada foi composta por empresas brasileiras, listadas na Bolsa de Valores, Mercadorias e Futuros de São Paulo (BM&FBovespa), com liquidez anual superior a 0,001, no período de 2010 a 2013. Os dados foram coletados na base de dados Comdinheiro e nos Formulários de Referência das empresas, disponíveis no sítio eletrônico da Comissão de Valores Mobiliários (CVM) ou BM&FBovespa. Os modelos de qualidade da informação foram adaptados ao recorte metodológico e estimados pelo método dos mínimos quadrados ordinários (MQO), com erros-padrão robustos clusterizados por firma. Os resultados revelaram efeitos da instalação dos órgãos analisados sobre as proxies de qualidade da informação contábil. A instalação do Conselho Fiscal impactou positivamente a relevância do patrimônio líquido, enquanto a instalação do Comitê de Auditoria, a relevância do lucro. Esses resultados podem indicar diferenças no direcionamento da atenção desses órgãos: em proteger o patrimônio da entidade para os acionistas (Conselho Fiscal) ou em assegurar números mais confiáveis sobre o desempenho dos administradores (Comitê de Auditoria). Paralelamente, os resultados para a instalação do Conselho Fiscal de forma permanente inferiu força desse órgão como mecanismo de controle, ao invés da instalação somente a pedido dos acionistas. Já, a implementação do Conselho Fiscal Turbinado se mostrou ineficiente no controle da qualidade das informações contábeis. Na análise das características, a independência dos membros do Comitê de Auditoria impactou a relevância do lucro. Ao passo que a independência do Conselho Fiscal impactou a relevância do patrimônio líquido e o conservadorismo condicional (reconhecimento oportuno de perdas econômicas). Essas associações foram mais significantes quando os membros do Conselho Fiscal eram independentes dos acionistas controladores. Na análise da qualificação dos membros, foram encontradas evidências positivas na relação entre a relevância do patrimônio líquido e a maior proporção de membros do Conselho Fiscal com qualificação em Business (Contabilidade, Administração e Economia). O conservadorismo condicional foi maior na medida em que a qualificação dos membros do Conselho Fiscal convergia para a Contabilidade. Os resultados da qualificação dos membros do Comitê de Auditoria demonstraram relevância do lucro na presença de, ao menos, um Contador e na maior proporção de membros com qualificação tanto em Contabilidade como em Business; sendo mais significante conforme a qualificação dos membros do Comitê de Auditoria convergia para a Contabilidade.

Modelo de escoamento multifásico para estudo da interação onda/sedimento

Modelos de escoamento multifásico são amplamente usados em diversas áreas de pesquisa ambiental, como leitos fluidizados, dispersão de gás em líquidos e vários outros processos que englobam mais de uma propriedade físico-química do meio. Dessa forma, um modelo multifásico foi desenvolvido e adaptado para o estudo do transporte de sedimentos de fundo devido à ação de ondas de gravidade. Neste trabalho, foi elaborado o acoplamento multifásico de um modelo euleriano não-linear de ondas do tipo Boussinesq, baseado na formulação numérica encontrada em Wei et al. (1995), com um modelo lagrangiano de partículas, fundamentado pelo princípio Newtoniano do movimento com o esquema de colisões do tipo esferas rígidas. O modelo de ondas foi testado quanto à sua fonte geradora, representada por uma função gaussiana, pá-pistão e pá-batedor, e quanto à sua interação com a profundidade, através da não-linearidade e de propriedades dispersivas. Nos testes realizados da fonte geradora, foi observado que a fonte gaussiana, conforme Wei et al. (1999), apresentou melhor consistência e estabilidade na geração das ondas, quando comparada à teoria linear para um kh   . A não-linearidade do modelo de ondas de 2ª ordem para a dispersão apresentou resultados satisfatórios quando confrontados com o experimento de ondas sobre um obstáculo trapezoidal, onde a deformação da onda sobre a estrutura submersa está em concordância com os dados experimentais encontrados na literatura. A partir daí, o modelo granular também foi testado em dois experimentos. O primeiro simula uma quebra de barragem em um tanque contendo água e o segundo, a quebra de barragem é simulada com um obstáculo rígido adicionado ao centro do tanque. Nesses experimentos, o algoritmo de colisão foi eficaz no tratamento da interação entre partícula-partícula e partícula-parede, permitindo a evidência de processos físicos que são complicados de serem simulados por modelos de malhas regulares. Para o acoplamento do modelo de ondas e de sedimentos, o algoritmo foi testado com base de dados da literatura quanto à morfologia do leito. Os resultados foram confrontados com dados analíticos e de modelos numéricos, e se mostraram satisfatórios com relação aos pontos de erosão, de sedimentação e na alteração da forma da barra arenosa

Variations of the soft tissue thicknesses external to the ribs in Pectus Excavatum patients

Background: Surgical repair of pectus excavatum (PE) has become more popular due to improvements in the minimally invasive Nuss procedure. The pre-surgical assessment of PE patients requires Computerized Tomography (CT), as the malformation characteristics vary from patient to patient. Objective: This work aims to characterize soft tissue thickness (STT) external to the ribs among PE patients. It also presents a comparative analysis between the anterior chest wall surface before and after surgical correction. Methods: Through surrounding tissue segmentation in CT data, STT values were calculated at different lines along the thoracic wall, with a reference point in the intersection of coronal and median planes. The comparative analysis between the two 3D anterior chest surfaces sets a surgical correction influence area (SCIA) and a volume of interest (VOI) based on image processing algorithms, 3D surface algorithms, and registration methods. Results: There are always variations between left and right side STTs (2.54±2.05 mm and 2.95±2.97 mm for female and male patients, respectively). STTs are dependent on age, sex, and body mass index of each patient. On female patients, breast tissue induces additional errors in bar manual

The importance of quality in the consolidation of textile in Minho

The textile industry has a long tradition in Portugal and it is one of the most important sectors, despite the current economic crisis. It has always assumed a prominent role in terms of employment and a relevant position within the Portuguese economy. The lack of quality and the lower prices that other countries offer causes the loss of clients. Quality is a main tool to survive nowadays in the textile sector. To undertake our analysis, we made use of an existing database where 55 firms belonged to the textile industry, namely to the manufacturing sector. A new survey was created based on the original survey and was sent to 5 firms. Besides the survey, we also sent a few questions to the firms in order to retract more information about the actually situation in our country, concerning the textile industry. Several tables, graphs and pie charts were made to help shed light on our findings. This research was conducted in order to determine the importance of quality in the consolidation of textile firms in the north of Portugal. Most firms in our sample feel that quality improvement, business benefits, mobilizing employees’ knowledge and business image were important and that competition is very intense and is mainly by price and not by differentiation of product or service. The quality program has contributed to improve their competitive position and the improvement of their overall performance. The majority of the firms in our sample undertake TQM measures for quality purposes to meet customer expectations and prevent errors. Of all firms surveyed, the quality is certainly very important for its survival.

Mechatronic system for ABO human blood typing

In medical emergency situations, when a patient needs a blood transfusion, the universal blood type O− is administered. This procedure may lead to the depletion of stock reserves of O− blood. Nowadays, there is no commercial equipment capable of determining the patient's blood type in situ, in a fast and reliable process. Human blood typing is usually performed through the manual test, which involves a macroscopic observation and interpretation of the results by an analyst. This test, despite of having a fast response time, may lead to human errors, which sometimes can be fatal to the patient. This paper presents the development of an automatic mechatronic prototype for determining human blood typing (ABO and Rh systems) through image processing techniques. The prototype design takes into account the characteristics of reliability of analysis, portability, and response time allowing the system to be used in emergency situations. The developed prototype performs blood and reagents mixture acquires the resultant image and processes the data (based on image processing techniques) to determine the sample blood type. It was tested in a laboratory, using cataloged samples of blood types, provided by the Portuguese Institute of Blood and Transplantation. Hereafter, it is expected to test and validate the prototype in clinical environments.

Variations of the soft tissue thicknesses external to the ribs in pectus excavatum patients

Background: Surgical repair of pectus excavatum (PE) has become more popular due to improvements in the minimally invasive Nuss procedure. The pre-surgical assessment of PE patients requires Computerized Tomography (CT), as the malformation characteristics vary from patient to patient. Objective: This work aims to characterize soft tissue thickness (STT) external to the ribs among PE patients. It also presents a comparative analysis between the anterior chest wall surface before and after surgical correction. Methods: Through surrounding tissue segmentation in CT data, STT values were calculated at different lines along the thoracic wall, with a reference point in the intersection of coronal and median planes. The comparative analysis between the two 3D anterior chest surfaces sets a surgical correction influence area (SCIA) and a volume of interest (VOI) based on image processing algorithms, 3D surface algorithms, and registration methods. Results: There are always variations between left and right side STTs (2.54±2.05 mm and 2.95±2.97 mm for female and male patients, respectively). STTs are dependent on age, sex, and body mass index of each patient. On female patients, breast tissue induces additional errors in bar manual

An Electromagnetic Tracker System for the design of a dental superstructure

Nowadays, different techniques are available for manufacturing full-arch implant-supported prosthesis, many of them based on an impression procedure. Nevertheless, the long-term success of the prosthesis is highly influenced by the accuracy during such process, being affected by factors such as the impression material, implant position, angulation and depth. This paper investigates the feasibility of a 3D electromagnetic motion tracking system as an acquisition method for modeling such prosthesis. To this extent, we propose an implant acquisition method at the patient mouth, using a specific prototyped tool coupled with a tracker sensor, and a set of calibration procedures (for distortion correction and tool calibration), that ultimately obtains combined measurements of the implant’s position and angulation, and eliminating the use of any impression material. However, in the particular case of the evaluated tracking system, the order of magnitude of the obtained errors invalidates its use for this specific application.

Electromagnetic tracker feasibility in the design of a dental superstructure for edentulous patients

The success of the osseointegration concept and the Brånemark protocol is highly associated to the accuracy in the production of an implant-supported prosthesis. One of most critical steps for long-term success of these prosthesis is the accuracy obtained during the impression procedure, which is affected by factors such as the impression material, implant position, angulation and depth. This paper investigates the feasibility of 3D electromagnetic motion tracking systems as an acquisition method for modeling full-arch implant-supported prosthesis. To this extent, we propose an implant acquisition method at the patient mouth and a calibration procedure, based on a 3D electromagnetic tracker that obtains combined measurements of implant’s position and angulation, eliminating the use of any impression material. Three calibration algorithms (namely linear interpolation, higher-order polynomial and Hardy multiquadric) were tested to compensate for the electromagnetic tracker distortions introduced by the presence of nearby metals. Moreover, implants from different suppliers were also tested to study its impact on tracking accuracy. The calibration methodology and the algorithms employed proved to implement a suitable strategy for the evaluation of novel dental impression techniques. However, in the particular case of the evaluated electromagnetic tracking system, the order of magnitude of the obtained errors invalidates its use for the full-arch modeling of implant-supported prosthesis.

Application of Gage R&R methodology for improving the training and evaluation of automatic optical inspection machine operators

The current level of demand by customers in the electronics industry requires the production of parts with an extremely high level of reliability and quality to ensure complete confidence on the end customer. Automatic Optical Inspection (AOI) machines have an important role in the monitoring and detection of errors during the manufacturing process for printed circuit boards. These machines present images of products with probable assembly mistakes to an operator and him decide whether the product has a real defect or if in turn this was an automated false detection. Operator training is an important aspect for obtaining a lower rate of evaluation failure by the operator and consequently a lower rate of actual defects that slip through to the following processes. The Gage R&R methodology for attributes is part of a Six Sigma strategy to examine the repeatability and reproducibility of an evaluation system, thus giving important feedback on the suitability of each operator in classifying defects. This methodology was already applied in several industry sectors and services at different processes, with excellent results in the evaluation of subjective parameters. An application for training operators of AOI machines was developed, in order to be able to check their fitness and improve future evaluation performance. This application will provide a better understanding of the specific training needs for each operator, and also to accompany the evolution of the training program for new components which in turn present additional new difficulties for the operator evaluation. The use of this application will contribute to reduce the number of defects misclassified by the operators that are passed on to the following steps in the productive process. This defect reduction will also contribute to the continuous improvement of the operator evaluation performance, which is seen as a quality management goal.

Voxel-based registration of simulated and real patient CBCT data for accurate dental implant pose estimation

The success of dental implant-supported prosthesis is directly linked to the accuracy obtained during implant’s pose estimation (position and orientation). Although traditional impression techniques and recent digital acquisition methods are acceptably accurate, a simultaneously fast, accurate and operator-independent methodology is still lacking. Hereto, an image-based framework is proposed to estimate the patient-specific implant’s pose using cone-beam computed tomography (CBCT) and prior knowledge of implanted model. The pose estimation is accomplished in a threestep approach: (1) a region-of-interest is extracted from the CBCT data using 2 operator-defined points at the implant’s main axis; (2) a simulated CBCT volume of the known implanted model is generated through Feldkamp-Davis-Kress reconstruction and coarsely aligned to the defined axis; and (3) a voxel-based rigid registration is performed to optimally align both patient and simulated CBCT data, extracting the implant’s pose from the optimal transformation. Three experiments were performed to evaluate the framework: (1) an in silico study using 48 implants distributed through 12 tridimensional synthetic mandibular models; (2) an in vitro study using an artificial mandible with 2 dental implants acquired with an i-CAT system; and (3) two clinical case studies. The results shown positional errors of 67±34μm and 108μm, and angular misfits of 0.15±0.08º and 1.4º, for experiment 1 and 2, respectively. Moreover, in experiment 3, visual assessment of clinical data results shown a coherent alignment of the reference implant. Overall, a novel image-based framework for implants’ pose estimation from CBCT data was proposed, showing accurate results in agreement with dental prosthesis modelling requirements.

Funcionamento cognitivo em idosos

O aumento da população idosa apresenta-se como um desafio quer para os profissionais, quer para as instituições, no que concerne ao entendimento dos seus problemas e limitações e disponibilização de respostas adaptadas. Este é um estudo exploratório descritivo e inferencial que tem como objetivo analisar o funcionamento cognitivo, nomeadamente as funções executivas de 62 idosos institucionalizados tendo em conta variáveis sociodemográficas e a participação em atividades de estimulação cognitiva e o uso do computador. Os instrumentos utilizados foram: Questionário Socidemográfico e Clínico, Mini Mental State Examination , Escala de Depressão Geriátrica, Trail Making Test, Stroop e Wisconsin de Classificação de Cartas -versão computorizada. Os resultados mostram que nas variáveis WCST Categorias Completas e WCST Nº de Erros, os grupos “participa em atividades de estimulação cognitiva” e o que “participa em atividade de estimulação cognitiva e usa o computador/internet”, apresentam melhor resultados respeitantes às variáveis funções executivas, em comparação com o grupo de idosos que não participa em atividades. Por outro lado na variável Índice B:A os resultados são inversamente proporcionais. Quanto às variáveis sociodemográficas sexo e escolaridade, não são verificadas diferenças entre grupos, o mesmo não acontece com a variável idade relativamente à variável WCST Nº Erros, onde idosos mais jovens apresentam pior desempenho que idosos mais velhos.

O planejamento econômico no Brasil: considerações críticas

In the past thirty years, a series of plans have been developed by successive Brazilian governments in a continuing effort to maximize the nation's resources for economic and social growth. This planning history has been quantitatively rich but qualitatively poor. The disjunction has stimulated Professor Mello e Souza to address himself to the problem of national planning and to offer some criticisms of Brazilian planning experience. Though political instability has obviously been a factor promoting discontinuity, his criticisms are aimed at the attitudes and strategic concepts which have sought to link planning to national goals and administration. He criticizes the fascination with techniques and plans to the exclusion of proper diagnosis of the socio-political reality, developing instruments to coordinate and carry out objectives, and creating an administrative structure centralized enough to make national decisions and decentralized enough to perform on the basis of those decisions. Thus, fixed, quantified objectives abound while the problem of functioning mechanisms for the coordinated, rational use of resources has been left unattended. Although his interest and criticism are focused on the process and experience of national planning, he recognized variation in the level and results of Brazilian planning. National plans have failed due to faulty conception of the function of planning. Sectorial plans, save in the sector of the petroleum industry under government responsibility, ha e not succeeded in overcoming the problems of formulation and execution thereby repeating old technical errors. Planning for the private sector has a somewhat brighter history due to the use of Grupos Executivos which has enabled the planning process to transcend the formalism and tradition-bound attitudes of the regular bureaucracy. Regional planning offers two relatively successful experiences, Sudene and the strategy of the regionally oriented autarchy. Thus, planning history in Brazil is not entirely black but a certain shade of grey. The major part of the article, however, is devoted to a descriptive analysis of the national planning experience. The plans included in this analysis are: The Works and Equipment Plan (POE); The Health, Food, Transportation and Energy Plan (Salte); The Program of Goals; The Trienal Plan of Economic and Social Development; and the Plan of Governmental Economic Action (Paeg). Using these five plans for his historical experience the author sets out a series of errors of formulation and execution by which he analyzes that experience. With respect to formulation, he speaks of a lack of elaboration of programs and projects, of coordination among diverse goals, and of provision of qualified staff and techniques. He mentions the absence of the definition of resources necessary to the financing of the plan and the inadequate quantification of sectorial and national goals due to the lack of reliable statistical information. Finally, he notes the failure to coordinate the annual budget with the multi-year plans. He sees the problems of execution as beginning in the absence of coordination between the various sectors of the public administration, the failure to develop an operative system of decentralization, the absence of any system of financial and fiscal control over execution, the difficulties imposed by the system of public accounting, and the absence of an adequate program of allocation for the liberation of resources. He ends by pointing to the failure to develop and use an integrated system of political economic tools in a mode compatible with the objective of the plans. The body of the article analyzes national planning experience in Brazil using these lists of errors as rough model of criticism. Several conclusions emerge from this analysis with regard to planning in Brazil and in developing countries, in general. Plans have generally been of little avail in Brazil because of the lack of a continuous, bureaucratized (in the Weberian sense) planning organization set in an instrumentally suitable administrative structure and based on thorough diagnoses of socio-economic conditions and problems. Plans have become the justification for planning. Planning has come to be conceived as a rational method of orienting the process of decisions through the establishment of a precise and quantified relation between means and ends. But this conception has led to a planning history rimmed with frustration, and failure, because of its rigidity in the face of flexible and changing reality. Rather, he suggests a conception of planning which understands it "as a rational process of formulating decisions about the policy, economy, and society whose only demand is that of managing the instrumentarium in a harmonious and integrated form in order to reach explicit, but not quantified ends". He calls this "planning without plans": the establishment of broad-scale tendencies through diagnosis whose implementation is carried out through an adjustable, coherent instrumentarium of political-economic tools. Administration according to a plan of multiple, integrated goals is a sound procedure if the nation's administrative machinery contains the technical development needed to control the multiple variables linked to any situation of socio-economic change. Brazil does not possess this level of refinement and any strategy of planning relevant to its problems must recognize this. The reforms which have been attempted fail to make this recognition as is true of the conception of planning informing the Brazilian experience. Therefore, unworkable plans, ill-diagnosed with little or no supportive instrumentarium or flexibility have been Brazil's legacy. This legacy seems likely to continue until the conception of planning comes to live in the reality of Brazil.

A informação médica e a tomada de decisão em cirurgias refractivas : o uso de recursos audiovisuais a dar suporte à escolha dos utentes

RESUMO: Neste estudo investigou-se a influência dos meios audiovisuais na tomada de decisão pelos utentes em cirurgias oftalmológicas, especialmente nas cirurgias refractivas. A metodologia escolhida integrou métodos quantitativos e qualitativos, com o objectivo de abranger a máxima amplitude da descrição, explicação e compreensão do objecto a ser investigado. Procura-se evidenciar e analisar sentimentos, motivações e atitudes individuais, como escolhas e tomada de decisão, bem como, perceber a relação entre o processo de comunicação médico / paciente e a tomada de decisão. Foram usados: um questionário, material digital e vídeos com as principais cirurgias refractivas apresentadas aos utentes, com uma amostra de n= 150 participantes do Serviço de Oftalmologia da HOSPOR e SAMS Centro de 01 de Julho 2008 a 28 de Fevereiro de 2009, com a faixa etária de 20 a 80 anos, com diagnóstico escolhido. Os dados recolhidos foram analisados pelo SPSS 18. A fundamentação teórica está baseada no estudo da captação e disfunções no trajecto da imagem, observando-se os componentes da aquisição do conhecimento: sensação, percepção, pensamento, consciência, memória, imaginação, linguagem, informação, bem como bioética, comunicação médica e a tomada de decisão, na qual se valoriza a educação do Utente para decidir. O resultado desta investigação aponta para novos paradigmas nos processos de informação / decisão consciente, indicando a necessidade de se investir na educação e na informação médica humanizada aos utentes para haver maior conhecimento, participação, satisfação e eficácia na terapêutica a ser escolhida. ABSTRACT: This paper analyzes how information and communication technologies, in particular the media of some ophthalmologic surgery, can help better decisions meaning new ways of information and new relationship between doctor and patient. This study investigates how doctors take hold of technological resources and discuss the client`s decision. We used the quantitative and qualitative structured interview of client who are visually impaired, especially myopia / hyperopia / astigmatism, presbyopia and cataract. We used a questionnaire, material and digital videos with the leading refractive surgery presented to the clients, with a sample of n = 150 participants of the Department of Ophthalmology, and SAMS HOSPOR Center from 01 July 2008 to 28 February 2009, with range 20 to 80 years, diagnosed chosen. The data collected were analyzed by SPSS. The theoretical study is based on the capture and routing of image and perception, observing neuro-psycho-social components: sensation, perception, visual perception, consciousness, knowledge, memory, imagination, language, information, bioethics and decision-making, in which values education of user to decide. The result of this research points to new paradigms in information processing / conscious decision, indicating the necessity of investing in education and humane medical information to the Users in order to archive a greater awareness,participation, satisfaction and effectiveness in the treatment to choose.

Parental predictors of poor visual outcome with occlusion treatment for unilateral amblyopia

Aim: Visual acuity outcome of amblyopia treatment depends on the compliance. This study aimed to determine parental predictors of poor visual outcome with occlusion treatment in unilateral amblyopia and identify the relationship between occlusion recommendations and the patient's actual dose of occlusion reported by the parents. Methods: This study comprised three phases: refractive adaptation for a period of 18 weeks after spectacle correction; occlusion of 3 to 6 hours per day during a period of 6 months; questionnaire administration and completion by parents. Visual acuity as assessed using the Sheridan-Gardiner singles or Snellen acuity chart was used as a measure of visual outcome. Correlation analysis was used to describe the strength and direction of two variables: prescribed occlusion reported by the doctor and actual dose reported by parents. A logistic binary model was adjusted using the following variables: severity, vulnerability, self-efficacy, behaviour intentions, perceived efficacy and treatment barriers, parents' and childrens' age, and parents' level of education. Results: The study included 100 parents (mean age 38.9 years, SD approx 9.2) of 100 children (mean age 6.3 years, SD approx 2.4) with amblyopia. Twenty-eight percent of children had no improvement in visual acuity. The results showed a positive mild correlation (kappa = 0.54) between the prescribed occlusion and actual dose reported by parents. Three predictors for poor visual outcome with occlusion were identified: parents' level of education (OR = 9.28; 95%CI 1.32-65.41); treatment barriers (OR = 2.75; 95%CI 1.22-6.20); interaction between severity and vulnerability (OR = 3.64; 95%CI 1.21-10.93). Severity (OR = 0.07; 95%CI 0.00-0.72) and vulnerability (OR = 0.06; 95%CI 0.05-0.74) when considered in isolation were identified as protective factors. Conclusions: Parents frequently do not use the correct dosage of occlusion as recommended. Parents' educational level and awareness of treatment barriers were predictors of poor visual outcome. Lower levels of education represented a 9-times higher risk of having a poor visual outcome with occlusion treatment.

Predictive Optimal Matrix Converter Control for a Dynamic Voltage Restorer with Flywheel Energy Storage

This paper presents a predictive optimal matrix converter controller for a flywheel energy storage system used as Dynamic Voltage Restorer (DVR). The flywheel energy storage device is based on a steel seamless tube mounted as a vertical axis flywheel to store kinetic energy. The motor/generator is a Permanent Magnet Synchronous Machine driven by the AC-AC Matrix Converter. The matrix control method uses a discrete-time model of the converter system to predict the expected values of the input and output currents for all the 27 possible vectors generated by the matrix converter. An optimal controller minimizes control errors using a weighted cost functional. The flywheel and control process was tested as a DVR to mitigate voltage sags and swells. Simulation results show that the DVR is able to compensate the critical load voltage without delays, voltage undershoots or overshoots, overcoming the input/output coupling of matrix converters.