Dissertations / Theses on the topic 'CPA'

Orientador: Michel Daoud Yacoub
Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Eletrica
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Resumo:Devido a redução nos custos dos processadores, causada pela evolução tecnológica, ocorreu uma revolução nos sistemas de controle e de processamento. Os sistemas de controle que tradicionalmente eram quase que exclusivamente centralizados, passaram a ser preteridos em função dos sistemas distribuídos. Os sistemas distribuídos propiciam uma capacidade de processamento ampliável, teoricamente infinita, pela agregação de novas unidades de processamento, além de prover um nível de confiabilidade superior ao dos sistemas centralizados convencionais. O propósito desta tese é descrever a arquitetura e a implementação de uma rede local de processadores particular que caracteriza um sistema distribuído. O objetivo imediato deste desenvolvimento foi servir como suporte ao controle de uma central CPA-T (central temporal com controle por programa armazenado) de grande porte (Sistema TRÓPICO RA). Como resultado obteve-se uma estrutura de controle que atendeu a todos os requisitos especificados. Além disso, a sua flexibilidade é tal que a mesma solução permite ser utilizada em outras aplicações onde seja necessário um sistema de comunicação entre processadores com características como alta performance, modularidade, confiabilidade, com a vantagem de utilizar-se um reduzido número de componentes de fácil aquisição no mercado
Abstract: Not informed.
Mestrado

Mestrado em Engenharia Química
As emissões de dióxido de carbono têm hoje uma grande importância na indústria de engenharia química, pelo que a sua captura e armazenamento são uma importante área de investigação. Os líquidos iónicos têm sido estudados como solventes (“green solvents”) para a separação de gases e captura de dióxido de carbono. Os líquidos iónicos são uma nova classe de solventes orgânicos, que devido aos seus catiões orgânicos assimétricos e aos aniões inorgânicos, não podem constituir uma estrutura cristalina, permanecendo assim no estado líquido à temperatura ambiente ou temperaturas próximas desta. Estes compostos apresentam uma vasta gama de propriedades interessantes, tais como a alta estabilidade térmica; o estado líquido numa grande amplitude térmica; a boa solvatação, tanto para compostos polares como não polares; e uma das mais interessantes, colocando-os como uma alternativa viável para substituir os solventes orgânicos voláteis, a sua pressão de vapor desprezável. Outra grande vantagem destes solventes "neotéricos" é a possibilidade de modelar as suas propriedades, através da infinita combinação de catiões e aniões, permitindo desenhar os líquidos iónicos de acordo com os objectivos específicos de uma operação particular melhorando o seu desempenho. Já foram aplicadas várias equações de estado para descrever a solubilidade do dióxido de carbono nos líquidos iónicos (equilíbrio líquidovapor), tais como a PC-SAFT, soft-SAFT, Peng-Robinson, Krichevsky- Kasarnovsky, entre outras equações de estado. Neste trabalho, dados experimentais para o equilíbrio líquido-vapor do sistema de dióxido de carbono + 1-alquil-3-metilimidazólio bis(trifluorometilsulfonil)imida foram modelados pela primeira vez com a equação do estado Cubic Plus Association (CPA EoS), em que os parâmetros da equação são obtidos através do ajuste de dados experimentais de pressão de vapor e densidade. Com o objectivo de estudar a solubilidade do dióxido de carbono noutros compostos, foram também medidos os equilíbrios líquidovapor dos sistemas dióxido de carbono + dissulfureto de carbono e dióxido de carbono + tetraclorometano, numa célula de alta pressão, e os dados experimentais obtidos foram igualmente modelados com a CPA EoS. A equação de estado CPA já demonstrou ser uma ferramenta termodinamicamente flexível tendo descrito correctamente o equilíbrio líquidovapor de misturas contendo componentes associativos e não associativos distribuídos por diferentes fases fluidas. Mostra-se que este modelo permite uma boa descrição dos dados experimentais disponíveis. ABSTRACT: Carbon dioxide emissions have today a great importance in the chemical engineering industry, so its capture and storage are an important field of research. Ionic liquids have been studied as green solvents in gases separation and for carbon dioxide capture. Ionic liquids are a new class of organic solvents that due to their asymmetric organic cations and organic or inorganic anions cannot form an ordered crystal and therefore remain liquid at or near room temperature. These compounds present a wide range of interesting properties, such as high thermal stability, large liquid temperature range, good solvation both for polar and non polar compounds, and one of the most interesting, putting them as a viable and ambient friendly alternative to replace the volatile organic solvents, is their negligible vapor pressure. Other major advantage of these “neoteric” solvents is the possibility of fine tune their properties through the endless combination of cations and anions. This designer characteristic allows one to build task-specific ionic liquids that have an enhanced performance for specific operations. Several equations of state have been applied to describe the carbon dioxide solubility in ionic liquids (vapor-liquid equilibrium) such PC-SAFT, soft- SAFT, Peng-Robinson EoS, Krichevsky–Kasarnovsky EoS, among others. In this work, the experimental vapour-liquid equilibrium data of the systems carbon dioxide + 1-alkyl-3-methylimidazolium bis(trifluoromethylsulfonyl) imide ionic liquids were modelled for the first time with the Cubic plus Association Equation of State (CPA EoS) with the EOS parameters fitted to vapor pressure and densities of the ionic liquids. In addition, it was used a high pressure cell to measure the vapour-liquid equilibrium of the binary systems carbon dioxide + carbon disulphide and carbon dioxide + carbon tetrachloride and the experimental data obtained were also modelled with the CPA EoS. The CPA EoS had already demonstrated to be a flexible thermodynamic tool for correctly modelling the phase equilibrium of mixtures containing both associative and non-associative components distributed by different fluid phases. It is shown that this model allows for a very good description of the experimental data available.

Ces dernières années, le développement des lasers femtosecondes s’est massivement orienté vers des sources à fortepuissance moyenne pour des applications autant scientifiques - par exemple la génération d’impulsions XUV - qu’industrielles. Cettethèse a consisté à développer une source laser permettant d’amplifier des impulsions ultra-brèves à très haute cadence par un laserà fibre avec d’un côté le développement d’un laser de pompe femtoseconde fibré (<600fs) à haute cadence (100kHz), et de fortepuissance (50W) et de l’autre des amplificateurs paramétriques optiques ultrabrefs (<10fs) pompés par cette même source. Pour cela,au sein d’une architecture à dérive de fréquence de fort étirement (2ns), nous avons exploité les propriétés des fibres photoniques à trèsgros coeur dopé à l’Ytterbium qui, pour approcher des énergies proches de 1mJ, nécessitent d’effectuer des études d’endommagement etde préparation des fibres. Nous avons alors pu démontrer une puissance maximale de 90W mais d’excellents résultats ont été établis dansun régime stable et robuste pour lequel ce laser délivre une puissance de 60W avec des impulsions de durées inférieures à 400fs. Aprèsdoublage en fréquence, ce laser a permis alors d’amplifier en deux étages dans des cristaux de BBO des bandes spectrales supérieuresà 300nm centrées autour de 800 nm avec une énergie par impulsion de 19[mu] J (1.9W). Avec un système d’étirement et de compressionbasé sur la combinaison de lames de silice et de miroirs à dérive de fréquence, ces impulsions ont pu atteindre une durée finale de 9.7fs.Ainsi, ces deux sources permettent d’ouvrir la voie à de vastes champs d’investigation en physique moléculaire et atomique
In recent years, the development of femtosecond lasers has been heavily oriented towards high average power sources forboth scientific experiments - such as XUV pulses generation - as well as for industrial applications. This work has been devoted to developa laser source able to amplify ultra-short pulses at a very high repetition rate. In one hand, we develop a high average power (50W)pump laser based on a Fiber Chirped Pulse Amplification (FCPA) technology delivering 400 fs pulses at a high repetition rate (100kHz).In the other hand, a multistage ultrafast optical parametric amplifiers (<10fs) pumped by this source has been then implemented. Toachieve this, we took the benefits of the Ytterbium-doped large-core photonics fibre’s properties in order to approach energies closeto 1mJ. Even in a highly stretched chirped pulse architecture (2ns), using this kind of technology, required to perform studies overdamage and preparation processes of fibers. Thereby, we demonstrated a maximum output power of 90W, but excellent results havebeen obtained in a stable and robust regime in which this laser delivers 60W with pulse durations shorter than 400fs. After frequencydoubling, this laser was sent as a pump into a two-stages - non collinear parametric amplifier made with BBO crystals and a spectrumdelivered a by a CEP-Stable-6fs Ti :sa oscillator has been amplified around 800nm over a spectral bandwidth larger than 300nm witha pulse energy of 19[mu] J (1.9W). By using a stretching and compression scheme based on the combination of silica wedges and chirpedmirrors, the final pulses have been then recompressed down to 9.7fs. These laser systems can be now used to pave the way for vast fieldsof investigation in molecular and atomic physics

The research investigated the factors that are associated with organisational performance in British local public services using the national assessment frameworks of Comprehensive Performance Assessment (CPA) and Comprehensive Area Assessment (CAA). Performance measurement was said by Behn (1995) to be one of the big questions of public management and the literature demonstrates this remains the case. More generally performance management has been the subject of a large number of studies, many in the private sector, that often consider a narrow spectrum of explanatory factors. This research is unusual in studying a relatively large number of possible explanations of performance using three different methods of inquiry: longitudinal questionnaire surveys of four types of local public service organisations, a content analysis of strategic documents and the use of organisational profiles regarding the post bureaucratic construct (Kernaghan, 2000). The research relied on the CPA and CAA results to provide an independent assessment of organisational performance; such data is not usually available for public services. CPA has been found to have driven up local government performance (Boyne, James and John et al, 2010) and therefore its use is very appropriate. The analysis used correlation to identify the significant (p<0.05) criteria which were then put through a principal component analysis (PCA). This resulted in the identification of 11 summary factors with the strongest five being Strategy, Performance management, Human resources, Culture and Engagement. Factors of lesser importance are Resources, Leadership, Reputation and Innovation. The term ‘summary factors’ has been used to denote that within each of these there are potentially a number of parts. The research can be used practically by organisations, to improve, by comparing their results on the questionnaire with the criteria associated with high organisational performance. Further, the summary factors provide confidence regarding what may be the most critical areas to be addressed.

Mestrado em Engenharia Química
Os hidrocarbonetos aromáticos policíclicos (PAHs) constituem uma família de compostos caracterizada por possuírem dois ou mais anéis aromáticos condensados. São no geral referenciados de contaminantes ambientais porque estão associados à combustão incompleta de materiais orgânicos, como por exemplo, a queima de combustíveis fosseis, incineração de resíduos e derrames de petróleo. O estudo da solubilidade destes compostos em misturas aquosas é de grande importância, devido ao impacto que estes compostos têm na saúde pública e no meio ambiente, dado as suas propriedades cancerígenas. Neste trabalho, a capacidade da equação de estado CPA para modelar a solubilidade em meio aquoso de vários PAHs numa ampla gama de temperatura, foi avaliada. Esta equação de estado combina o termo Soave-Redlich-Kwong (SRK) para descrever as interações físicas com a contribuição de associação proposta por Wertheim, também usada em outras equações de estado, tais como as diferentes versões da SAFT. A CPA EoS já foi aplicada com sucesso a sistemas aquosos com alcanos, compostos aromáticos e álcoois. Os resultados obtidos são muito próximos dos valores encontrados na literatura, sugerindo que a CPA EoS é um modelo adequado para correlacionar soluções aquosas de moléculas complexas de poluentes orgânicos. ABSTRACT: The polycyclic aromatic hydrocarbons (PAHs) are a family of compounds characterized by having two or more aromatic rings condensed. They are referenced in general because they are environmental contaminants associated with the incomplete combustion of organic materials, such as the burning of fossil fuels and incineration of waste, and oil spills. The solubility of these xenobiotics in aqueous mixtures must be monitored due to their impact on public health and the environment, because of their carcinogenic properties and their ubiquity in the environment. In this work, the ability of the Cubic-plus-Association equation of state (CPA EoS) for modelling the aqueous solubility of several PAHs in a wide temperature range was evaluated. This equation of state combines the Soave-Redlich-Kwong (SRK) EoS for describing the physical interactions with the association contribution proposed by Wertheim, also used in other associating equations of state, such as the different versions of SAFT. The CPA EoS had already been successfully applied to aqueous systems with alkanes, aromatics and alcohols. The results obtained are in very close agreement with the literature data, suggesting that the CPA EoS is an adequate model for correlating aqueous solutions of complex molecules of organic pollutants.

Accounting professors will now be accountable for teaching their students to think critically, analyze, and evaluate information. The pressure to change accounting higher education cannot be ignored with the new version of the CPA exam, released in April 2017, which now tests analysis and evaluation skills. Have the professors made the changes in their classrooms that will help their students to be successful with this format of questioning? This research seeks to find whether professors have indeed embraced pedagogy that will enhance students’ ability to develop higher order thinking skills. The study begins by explaining changes to the CPA exam. The study provides literature review of the accounting education process, traditional methods of teaching accounting, suggested methods of teaching accounting for enhancement of critical thinking, and identified reasons for resistance to changing teaching methods. The survey is designed to identify current teaching methods in accounting classrooms. The survey seeks to discover what methods are being used to develop higher order thinking skills. The results show that lecture and demonstration of problems are still the predominant method of instruction in accounting classrooms, and these methods are not typically endorsed by research in terms of developing critical thinking, analysis and evaluation skills.

Article Excerpt: An intelligent student chooses to major in accounting. She persists through fraduation with a couble major in accounting and math and meets the 150-hour minimum education requirements…..

La limitació en l’ús de fungicides per al control de malalties en postcollita de fruita és una problemàtica d’elevada magnitud en el sector fructícola actual. Degut a això l’ús d’estratègies alternatives com el control biològic microbià són fonamentals per a la producció de fruita de qualitat. Malgrat tot, el desenvolupament de programes de biocontrol eficaços requereix d’un coneixement profund de la capacitat de control i els mecanismes d’acció utilitzats per l’agent microbià que es pretén emprar, així com de la possibilitat per a què aquest pugui ésser produït i formulat a nivell comercial. En aquest context, la bactèria Bacillus subtilis soca CPA–8 aïllada de la superfície de nectarines al Laboratori de Patologia de Postcollita del Centre IRTA (Lleida) ha demostrat tenir una bona capacitat de biocontrol de malalties de postcollita de fruita de pinyol. El seu futur ús a nivell comercial depèn de l’estudi del seu potencial de biocontrol de malalties de postcollita de fruita; així com del desenvolupament de processos per a l’optimització de la producció i formulació. La present tesi tenia com a objectiu principal avaluar aspectes clau per al desenvolupament de B. subtilis CPA–8 com agent efectiu per al control biològic de malalties de postcollita de fruita. Per a complir amb aquest objectiu, en primer lloc, es va dur a terme una anàlisi detallada de les característiques biològiques de la soca CPA–8 com ara el seu creixement en medi de cultiu, producció d’endòspores i substàncies antifúngiques; així com el seu potencial per al control de malalties importants en postcollita de taronja, poma i fruita de pinyol (Capítol 1). Amb aquests resultats, el següent pas fou estudiar el mode d’acció utilitzat per B. subtilis CPA–8 per a la supressió de patògens de postcollita, concretament contra Monilinia spp. causant de la podridura marró en fruita de pinyol (Capítol 2). Mitjançant la combinació d’eines d‘anàlisi químic, moleculars i biològiques es van determinar els principals factors implicats en la capacitat antagònica de la soca CPA–8 contra Monilinia spp. El pas següent fou optimitzar la producció de B. subtilis CPA–8, en aquest sentit es va desenvolupar un medi de cultiu de baix cost que proporcionés un creixement alt i mantingués l’eficàcia de biocontrol (Capítol 3). Primer es van buscar fonts de nitrogen i de carboni econòmiques entre productes comercials i subproductes agroalimentaris. Posteriorment es va dur a terme l’escalat de la producció de la bactèria en un bioreactor de 5 L i es va comprovar l’efectivitat per al control de Monilinia spp. en préssecs. El pas final fou la formulació de B. subtilis CPA–8 mitjançant l’assecat per atomització (Capítols 4 i 5). Aquest mètode fou seleccionat per dos motius, d’una banda perquè aquesta és una tècnica d’assecat viable per a formulació de bactèries a baix cost i per l’altra banda en base als resultats obtinguts en el capítol 1 sobre la capacitat de la bactèria per produir endòspores resistents al calor i efectives contra patògens de postcollita de fruita. Primer es va dur a terme un estudi comparatiu de l’efecte de l’atomització sobre la supervivència de B. subtilis CPA–8 i de l’agent de biocontrol Pantoea agglomerans CPA–2 (Capítol 4). Posteriorment es va realitzar una avaluació de les substàncies protectores/material de suport més adequades per a l’atomització de la soca CPA–8, i amb els millors productes atomitzats es van avaluar diferents medis de rehidratació i l’activitat antifúngica; així com la vida útil y l’efectivitat durant l’emmagatzemament (Capítol 5) Els resultats obtinguts en el capítol 1 demostraren que B. subtilis CPA–8 produeix cèl lules, endòspores resistents al calor i compostos que tenen una alta activitat antagònica in vitro contra els principals patògens de postcollita de fruita Botrytis cinerea, Monilinia laxa, Monilinia fructicola, Penicillium digitatum, Penicillium italicum i Penicillium expansum. Els tractaments de cèl lules, endòspores y sobrenedants lliures de cèl lules de la soca CPA–8 mostraren diferents nivells d’efectivitat per al control de podridures en taronja, poma i fruita de pinyol, presentant els millors resultats contra Monilinia spp. en préssecs i nectarines amb reduccions de la incidència de la malaltia fins al 100 %. L’assaig de dosis de diferents tractaments de la soca CPA–8 a 108, 107 i 106 UFC mL–1 foren efectius contra Monilinia spp. de forma semblant o millor al Serenade Max®. L’estudi del mode d’acció de B. subtilis CPA–8 (Capítol 2) va demostrar que els sobrenedants lliures de cèl lules provinents de cultius líquids tenen una alta activitat antifúngica in vitro contra Monilinia spp. similar a l’observada amb suspensions cel lulars. Les anàlisis mitjançant PCR i bioautografia en TLC d’extractes butanòlics d’aquests sobrenedants en comparació amb els de les soques de referència de B. subtilis UMAF6614 i UMAF6639, van revelar la producció de les principals famílies de lipopèptids antifúngics coneguts en Bacillus (fengicines, iturines i surfactines), fet que apuntava l’antibiosi com a principal mecanisme d’acció implicat en la capacitat de biocontrol de B. subtilis CPA–8. Les fraccions corresponents a les fengicines foren les responsables de l’activitat inhibitòria de la soca CPA–8 enfront de Monilinia spp. Aquests resultats van ser corroborats definitivament mitjançant la construcció de mutants de B. subtilis CPA–8 defectius per a la producció de fengicina interrompent l’expressió del gen fenB. Les anàlisis per PCR i bioautografia en TLC revelaren que els mutants defectius de la soca CPA–8 perdien la capacitat d’inhibir a Monilinia spp. per la seva incapacitat per a produir fengicines. Els assaigs d’efectivitat en fruita utilitzant tractaments provinents dels mutants de la soca CPA–8 van demostrar que aquests havien perdut la capacitat de controlar la podridura causada per Monilinia spp. amb percentatges d’incidència similars als observats en el control sense tractar, mentre que els tractaments amb la soca parental o Serenade Max® presentaven reduccions de la malaltia de fins el 100 %. Tots aquests resultats demostraren que la producció de fengicines juga un paper molt important en l’efectivitat de B. subtilis CPA–8 per a controlar la podridura marró del préssec; i que aquest resulta ser el principal mode d’acció implicat en la seva capacitat de biocontrol. En l’optimització de la producció de B. subtilis CPA–8 (Capítol 3) els resultats obtinguts van demostrar que és possible aconseguir alts nivells de biomassa (superiors a 3×109 UFC mL–1) emprant dos medis de baix cost composats per farina de soja desengreixada 44 % a 40 g L–1 com a font de nitrogen en combinació amb sacarosa a 20 g L–1 o melassa a 5 g L–1 com a fonts de carboni. A més a més, la producció de la soca CPA–8 en aquest medi de baix cost va poder ser escalada a nivell de laboratori en un bioreactor de 5 L de capacitat a 30 °C, amb agitació de 200 rpm i flux d’aire de 100 L h–1, mantenint les concentracions de la bactèria a 3×109 UFC mL–1. Els assaigs en fruita amb tractaments de la soca CPA–8 crescuda en el medi optimitzat de baix cost van demostrar que aquesta mantenia la seva eficàcia de biocontrol contra M. fructicola en préssecs amb reduccions de la malaltia de fins al 95 %, similar als tractaments de la bactèria crescuts en medis de laboratori. Les poblacions de CPA–8 van sobreviure en ferides de préssecs inoculats, independentment dels medis de cultiu utilitzats. Aquests resultats proporcionen una base fiable per a la producció de la soca CPA–8 a nivell industrial. En la formulació de B. subtilis CPA–8 mitjançant assecat per atomització (Capítols 4 i 5) els resultats demostraren que aquesta bactèria és capaç de sobreviure a les altes temperatures del procés (32.3 % de viabilitat i 3.3×109 UFC g–1 de concentració final de producte), comparada amb P. agglomerans CPA–2 utilitzada com a model de bactèria sensible a la calor i no formadora d’endòspores que no fou resistent (menys del 2 % de viabilitat). La supervivència de la soca CPA–8 a l’atomització va estar directament relacionada amb la seva capacitat per a produir endòspores resistents a les altes temperatures. La resistència a la calor de la soca CPA–8 a més a més va dependre de la fase de creixement, essent el cultiu de 72 h, més resistent que el de 24 h, probablement pel seu major contingut d’endòspores. Els resultats obtinguts en l’estudi de la substància protectora/material de suport més adequada per a l’atomització de B. subtilis CPA–8 van demostrar que quatre diferents combinacions de llet desnatada en pols i MgSO4 proveïen una bona recuperació de pols (28–38 %) i continguts d’humitat del 7–13 %. La supervivència de la soca CPA–8 fou diferent en els atomitzats dels cultius de 24 i 72 h. Les formulacions de 72 h mostraven una major supervivència (28–32 %) y amb concentracions finals al voltant d’1.6–3.3×109 UFC g–1, mentre que la viabilitat dels atomitzats de 24 h fou inferior a l’1 %, fet pel qual les primeres van seleccionar–se per a la seva posterior avaluació. Diferents rehidratants como l’aigua o el tampó fosfat van proporcionar una bona recuperació de cèl lules viables en les formulacions de CPA–8 similars a les obtingudes amb llet desnatada en pols o sacarosa al 10 % amb el que es dedueix que l’aigua pot utilizar–se com a rehidratant amb l’avantatge a nivell pràctic que això suposa. L’estudi de la vida útil de les formulacions de la soca CPA–8 emmagatzemades a 4 °C (fred) i a 20 °C (temperatura ambient) va demostrar que la viabilitat es mantenia o disminuïa lleugerament (0.2–0.3 log) durant 6 mesos d’emmagatzematge. A més a més, després de 4 i 6 mesos de conservació aquestes formulacions controlaven la podridura marró causada per Monilinia spp. en nectarines i préssecs mostrant reduccions de la incidència de la malaltia entre el 90 i 100 %. Els resultats obtinguts van demostrar que l’atomització podria ser un mètode d’assecat adequat per a obtenir formulacions estables i efectives de B. subtilis CPA–8.En conclusió els estudis realitzats en aquesta tesi demostren el potencial de l’antagonista B. subtilis CPA–8 per al control de malalties de postcollita de fruita i estableixen les bases per a la seva posterior implementació de la producció i formulació a nivell comercial.
La limitación en el uso de fungicidas para el control de enfermedades en postcosecha de fruta es un grave problema en el sector frutícola actual. Debido a esto, el uso de estrategias alternativas como el control biológico microbiano son fundamentales para la producción de fruta de calidad. Sin embargo, el desarrollo de programas de biocontrol eficaces requiere de un fuerte conocimiento de la capacidad de control y los mecanismos de acción usados por el agente microbiano que se pretende emplear, así como de la posibilidad para que éste pueda ser producido y formulado a nivel comercial. En este contexto, la bacteria Bacillus subtilis cepa CPA–8 aislada de la superficie de nectarinas en el Laboratorio de Patología de Postcosecha del Centro IRTA (Lleida) ha demostrado tener una importante capacidad de biocontrol de enfermedades de postcosecha de fruta de hueso. Su futuro uso a nivel comercial depende del estudio de su potencial de biocontrol de enfermedades de postcosecha de fruta; así como del desarrollo de procesos para su óptima producción y formulación. La presente tesis tiene como objetivo fundamental evaluar aspectos clave para el desarrollo de B. subtilis CPA–8 como agente eficaz de control biológico de enfermedades de postcosecha de fruta. Para cumplir con este objetivo, en primer lugar, se realizó un análisis detallado de las características biológicas de la cepa CPA–8 como su crecimiento en medio de cultivo, producción de endosporas y sustancias antifúngicas; así como su potencial para el control de importantes podredumbres de postcosecha de naranja, manzana y fruta de hueso (Capítulo 1). Con estos resultados el siguiente paso fue estudiar el modo de acción usado por B. subtilis CPA–8 para la supresión de patógenos de postcosecha, concretamente contra Monilinia spp. causante de la podredumbre marrón en fruta de hueso (Capítulo 2). Mediante la combinación de herramientas de análisis químico, molecular y biológico se determinaron los principales factores implicados en la capacidad antagónica de la cepa CPA–8 contra Monilinia spp. El siguiente paso fue optimizar la producción de B. subtilis CPA–8, para lo cual se desarrolló un medio de cultivo de bajo coste que proporcionase un crecimiento alto y mantuviese la eficacia de biocontrol (Capítulo 3). Primero se buscaron fuentes de nitrógeno y carbono económicas entre productos comerciales y subproductos agroalimentarios. Posteriormente se realizó el escalado de producción de la bacteria en un bioreactor de 5 L y se comprobó la efectividad para el control de Monilinia spp. en melocotones. El paso final fue la formulación de B. subtilis CPA–8 mediante secado por atomización (Capítulos 4 y 5). Este método fue seleccionado por dos motivos, por un lado porque ésta es una técnica de secado viable para formulación de bacterias a bajo coste y en base a los resultados obtenidos en el capítulo 1 sobre la capacidad de la bacteria para producir endosporas resistentes al calor y eficaces contra patógenos de postcosecha de fruta. Primero se realizó un estudio comparativo del efecto de la atomización sobre la supervivencia de B. subtilis CPA–8 y del agente de biocontrol Pantoea agglomerans CPA–2 (Capítulo 4). Posteriormente se realizó una evaluación de las sustancias protectoras/material de soporte más adecuadas para la atomización de la cepa CPA–8, y de los mejores productos atomizados se evaluaron los distintos medios de rehidratación y la actividad antifúngica; así como su vida útil y efectividad durante conservación (Capítulo 5).Los resultados obtenidos en el capítulo 1 indicaron que B. subtilis CPA–8 produce células, endosporas resistentes al calor y compuestos que tienen una alta actividad antagónica in vitro contra los principales patógenos de postcosecha de fruta Botrytis cinerea, Monilinia laxa, Monilinia fructicola, Penicillium digitatum, Penicillium italicum y Penicillium expansum. Los tratamientos de células, endosporas y sobrenadantes libres de células de la cepa CPA–8 mostraron diferentes niveles de efectividad para el control de podredumbres en naranja, manzana y fruta de hueso, presentando los mejores resultados contra Monilinia spp. en fruta de hueso con reducciones de la incidencia de la enfermedad hasta del 100 %. El ensayo de dosis de diferentes tratamientos de la cepa CPA–8 a 108, 107 y 106 UFC mL–1 fueron efectivos contra Monilinia spp., de forma similar o mejor que Serenade Max®. El estudio del modo de acción de B. subtilis CPA–8 (Capítulo 2) demostró que los sobrenadantes libres de células provenientes de cultivos líquidos tenían una alta actividad antifúngica in vitro contra Monilinia spp. similar a la observada con suspensiones celulares. Los análisis mediante PCR y bioautografía en TLC de extractos butanólicos de estos sobrenadantes en comparación con los de las cepas de referencia de B. subtilis UMAF6614 y UMAF6639, revelaron la producción de las principales familias de lipopéptidos antifúngicos conocidos en Bacillus (fengicinas, iturinas y surfactinas), lo que apuntó a la antibiosis como el principal mecanismo de acción implicado en la capacidad de biocontrol de B. subtilis CPA–8. Las fracciones correspondientes a las fengicinas fueron las responsables de la actividad inhibitoria de la cepa CPA–8 frente a Monilinia spp. Estos resultados fueron definitivamente corroborados mediante la construcción de mutantes de B. subtilis CPA–8 defectivos para la producción de fengicina interrumpiendo la expresión del gen fenB. Los análisis por PCR y bioautografía en TLC revelaron que los mutantes defectivos de la cepa CPA–8 perdieron la capacidad de inhibir a Monilinia spp. por su incapacidad para producir fengicinas. Los ensayos de efectividad en fruta utilizando tratamientos provenientes de los mutantes de la cepa CPA–8 demostraron que éstos habían perdido su capacidad para controlar la podredumbre causada por Monilinia spp. con porcentajes de incidencia similares a los observados en el control sin tratar, mientras que los tratamientos con la cepa parental o Serenade Max® presentaron reducciones de enfermedad de hasta el 100 %. Todos estos resultados demostraron que la producción de fengicinas juega un papel muy importante en la efectividad de B. subtilis CPA–8 para controlar la podredumbre marrón del melocotón; y que éste resulta ser el principal mecanismo de acción implicado en su capacidad de biocontrol. En la optimización de la producción de B. subtilis CPA–8 (Capítulo 3) los resultados obtenidos demostraron que se pueden conseguir altos niveles de biomasa (superiores a 3×109 UFC mL–1) usando dos medios de bajo coste compuestos por harina de soja desengrasada 44 % a 40 g L–1 como fuente de nitrógeno en combinación con sacarosa a 20 g L–1 o melaza a 5 g L–1 como fuentes de carbono. Además la producción de la cepa CPA–8 en este medio de bajo coste pudo ser escalada a nivel de laboratorio en un bioreactor de 5 L de capacidad a 30 °C, con agitación de 200 rpm y flujo de aire de 100 L h–1, manteniendo las concentraciones de la bacteria a 3×109 UFC mL–1. Los ensayos en fruta con tratamientos de la cepa CPA–8 crecida en el medio optimizado de bajo coste demostraron que ésta mantenía su eficacia de biocontrol contra M. fructicola en melocotones con reducciones de enfermedad de hasta el 95 %, similar a los tratamientos de la bacteria crecidos en medios de laboratorio. Las poblaciones de CPA–8 sobrevivieron en heridas de melocotones inoculados, independientemente de los medios de cultivo utilizados. Estos resultados proporcionan una base fiable para la producción de la cepa CPA–8 a nivel industrial. En la formulación de B. subtilis CPA–8 mediante secado por atomización (Capítulos 4 y 5) los resultados demostraron que esta bacteria es capaz de sobrevivir a las altas temperaturas del proceso (32.3 % de viabilidad y 3.3×109 UFC g–1 de concentración final de producto), comparado con P. agglomerans CPA–2 utilizada como modelo de bacteria sensible al calor y no formadora de endosporas que no fue resistente (menos del 2 % de viabilidad). La supervivencia de la cepa CPA–8 a la atomización estuvo directamente relacionada con su capacidad para producir endosporas resistentes a las altas temperaturas. La resistencia al calor de la cepa CPA–8 además dependió de la fase de crecimiento, siendo el cultivo de 72 h, más resistente que el de 24 h, probablemente por su mayor contenido de endosporas. Los resultados obtenidos en el estudio de la sustancia protectora/material de soporte más adecuada para la atomización de B. subtilis CPA–8 demostraron que cuatro diferentes combinaciones de leche desnatada en polvo y MgSO4 proveían una buena recuperación de polvo (28–38 %) y contenidos de humedad del 7–13 %. La supervivencia de la cepa CPA–8 varió considerablemente en los atomizados con los cultivos de 24 h y los de 72 h. Las formulaciones de 72 h mostraron una mayor supervivencia (28–32 %) y con concentraciones finales entorno a 1.6–3.3×109 UFC g–1, mientras que la viabilidad de los atomizados de 24 h fue inferior al 1 %, por lo cual se seleccionaron para su posterior evaluación. Diferentes rehidratantes como el agua o tampón fosfato proporcionaron una buena recuperación de células viables en las formulaciones de CPA–8 similares a las obtenidas en leche desnatada en polvo o sacarosa al 10 % por lo que el agua puede utilizarse como rehidratante con la ventaja a nivel práctico que supone. El estudio de la vida útil de las formulaciones de la cepa CPA–8 almacenadas a 4 °C (frío) y a 20 °C (temperatura ambiente) demostró que la viabilidad se mantuvo o disminuyó ligeramente entorno a 0.2–0.3 log durante 6 meses de almacenamiento. Además después de 4 y 6 meses de almacenamiento estas formulaciones controlaron la podredumbre marrón causada por Monilinia spp. en nectarinas y melocotones mostrando reducciones de la incidencia de la enfermedad entre el 90 y 100 %. Los resultados obtenidos demostraron que la atomización podría ser un método de secado adecuado para obtener formulaciones estables y eficaces de B. subtilis CPA–8. En conclusión los estudios realizados en esta tesis demuestran el potencial del agente de biocontrol B. subtilis CPA–8 para el control de enfermedades de postcosecha de fruta y sientan las bases para su posterior implementación de la producción y formulación a nivel comercial
Synthetic fungicides are the primary means to reduce losses caused by postharvest diseases. However, public concern for their negative impact on human health and environment associated with undesirable chemical residues on fruit and proliferation of fungicide–resistant isolates have impelled the search for alternative methods. Biological control using microorganisms has emerged as an effective alternative to control postharvest diseases and to produce quality fruit free of fungicide residues. However, the development of a successful biocontrol product requires a strong knowledge about the antagonistic ability and mechanisms of action used by the microbial agent to disease suppression and the possibility for its production and formulation to commercial application. In this context, Bacillus subtilis strain CPA–8 isolated from nectarines surface in the Postharvest Pathology Laboratory from IRTA centre (Lleida) has shown a significant capacity for biocontrol of postharvest diseases of stone fruit. Its future use on a commercial level depends on its antagonistic potential to control fruit postharvest diseases as well as an optimum production and formulation systems. This thesis has the main objective to evaluate key aspects involved in development of B. subtilis CPA–8 as an effective biocontrol agent of postharvest diseases on fruit. To achieve this objective, first, the CPA–8 growth and production of endospores and antifungal substances were characterized. Then, biocontrol potential of B. subtilis CPA–8 was tested against the main postharvest decay on oranges, apples and stone fruit (Chapter 1). Based on these results, the mechanism of action used by CPA–8 to suppress postharvest pathogens, particularly against Monilinia spp. causing brown rot in stone fruit was studied (Chapter 2). Based on chemical, molecular and biological analysis the key factors involved in the biocontrol activity of CPA–8 against Monilinia spp. were identified. Next step was optimizing B. subtilis CPA–8 production by developing a low cost medium that provide maximum bacterium growth and maintain its biocontrol efficacy (Chapter 3). First, different media combining economical nitrogen and carbon sources from commercial products and by–products were evaluated. Second, CPA–8 production was scaled up in a 5–liter bioreactor and the efficacy to control of Monilinia spp. in peaches was evaluated. The final step was B. subtilis CPA–8 formulation by spray drying (Chapters 4 and 5). This method was selected because it is a cost effective technique for bacteria preservation and results of Chapter 1 indicated that CPA–8 was heat resistant by endospores production capacity. These endospores had also demonstrated good antifungal activity against fruit postharvest pathogens. First, the role of endospore production by B. subtilis CPA–8 on its survival to spray–drying process was investigated by comparing CPA–8 with the biocontrol agent Pantoea agglomerans CPA–2 as model of heat–sensitive and non–spore forming bacterium (Chapter 4). Finally, carriers/protectants were evaluated to prepare CPA–8 formulations by spray drying; and with the best CPA–8 formulations rehydration media, shelf life stability and biocontrol efficacy during storage were evaluated (Chapter 5). The results obtained in Chapter 1 indicated that CPA–8 produces cells, heat–resistant endospores and compounds with high antifungal activity in vitro against the major fruit postharvest pathogens Botrytis cinerea, Monilinia laxa, Monilinia fructicola, Penicillium digitatum, Penicillium italicum and Penicillium expansum. Treatment of cells, endospores and cell–free supernatants of CPA–8 showed different efficacy levels to control fugal decay on oranges, apples and stone fruit, obtaining the best results against Monilinia spp. on stone fruit with disease reductions up to 100%. Dose tests demonstrated that different CPA–8 treatments at 108, 107 and 106 CFU mL–1 were effective against Monilinia spp., similar or better than Serenade Max®, a commercial biocontrol product based in a B. subtilis strain. Experimental evidence suggested that B. subtilis CPA–8 has biocontrol potential to control postharvest diseases on several fruit types, particularly against peach brown rot. The mode of action study (Chapter 2) showed that cell free supernatants and butanolic extracts from liquid cultures of B. subtilis CPA–8 had a strong antifungal activity in vitro against Monilinia spp. similar to that observed with cell suspensions. Fengycin, iturin and surfactin lipopeptides were identified by TLC in butanolic extracts from cell free supernatants of CPA–a by comparison with the B. subtilis reference strains UMAF6614 and UMAF6639, indicating that antibiosis could be the major factor involved in the CPA–8 biological control ability. TLC–bioautography analysis showed that CPA–8 antifungal activity was associated only with fengycin lipopeptide. These results were definitively supported by mutagenesis analysis targeted to suppress fengycin biosynthesis by disruption of the fenB gene. PCR and TLC–bioautography analysis allowed to identify CPA–8 transformants with reduced or suppressed antifungal activity and to select the defective phenotype associated with the lack of fengycin bands. Fruit trials confirmed that fengycin–defective mutants lost their ability to control peach brown rot disease in comparison with CPA–8 wild type strain or Serenade Max®. Taken together our data indicate that fengycin–like lipopeptides play a major role in the biological control potential of B. subtilis CPA–8 against peach brown rot. The results obtained in Chapter 3 indicate that high production levels of B. subtilis CPA–8 (>3×109 CFU mL–1) could be achieved in a low cost medium based on defatted soy flour 44 % (40 g L–1) with sucrose (20 g L–1) or molasses (5 g L–1). CPA–8 production in the optimized low cost medium was scaled–up in a 5–L bioreactor at 30 °C under shaking at 200 rpm and with air flow of 100 L h–1 and production was maintained around 3×109 CFU mL–1. Fruit trials with cells and cell free supernatants obtained from CPA–8 grown in optimized medium maintained biocontrol efficacy against M. fructicola in peaches showing disease reduction up to 95 %, similar to the treatment from bacterium grown in expensive laboratory media. CPA–8 populations survived in wounds on inoculated peaches, regardless of the culture media used. The results could be used to provide a reliable basis for the fermentation scaling–up process to an industrial level. The results obtained in Chapters 4 and 5 indicate that B. subtilis CPA–8 is heat resistant to high temperatures involved in spray–drying process by endospore production comparing with the heat sensitive and non–spore forming P. agglomerans CPA–2. The 72–h–old CPA–8 cultures spray–dried showed the best survival with 32.3 % viable cells recovery and a final concentration product of 3.3×109 CFU g–1, while CPA–2 viability was lower than 2 %. Heat resistance of CPA–8 was also depending on growth time, being 72–h–old culture more resistant than 24–h–old culture, probably due to the higher content of endospores. These results suggest that endospore production improves CPA–8 resistance to spray–drying formulation system. The study of carriers/protectants addition in spray–drying CPA–8 formulations showed that four different combinations of skim milk and MgSO4 provided reasonable recovery powder (28–38 %) and moisture content (7–13 %). CPA–8 survival varied considerably among spray–dried 24– and 72–h–old formulations. The 72 h–old CPA–8 culture spray dried showed the highest survival (28–32 %) and a final concentration product of 1.6–3.3×109 CFU g–1, while viability of 24 h–old culture formulations were lower than 1 %. Rehydration media as water or phosphate buffer provided good recovery of dried cells from CPA–8 formulations as well as skim milk or sucrose both at 10%. This result is a practical advantage. CPA–8 formulations after 4 and 6 month of storage at 4 ºC (cold) or at 20 ºC (room temperature) maintained survival and efficacy to control brown rot caused by Monilinia spp. on nectarines and peaches achieving disease incidence reductions among 90 and 100 %. Spray drying could be considered a suitable method to obtain stable and effective formulations of B. subtilis CPA–8. In conclusion, the studies in this thesis demonstrated the biocontrol potential of B. subtilis CPA–8 to control postharvest diseases of fruit and established the bases for subsequent implementation of production and formulation at commercial level.

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Esta pesquisa surgiu pela necessidade de conhecimento acerca do trabalho realizado no processo de avaliação interna de instituições federais de ensino superior. Este tipo de trabalho vem sendo realizado desde a década de 1990, por meio de várias políticas públicas traduzidas em programas que pudessem avaliar a qualidade da educação superior devido ao aumento no quantitativo de instituições de ensino superior, tanto públicas quanto privadas. Desta forma, hoje, não mais se discute a implementação de um processo avaliativo, mas a forma que deve ser trabalhado nas instituições de ensino superior. A política mais atual nesta temática se traduz no sistema nacional de avaliação da educação superior (SINAES), instituído pela Lei 10.861/2004, o qual tornou obrigatória, dentre outras, a autoavaliação institucional, a ser realizada pela Comissão Própria de Avaliação (CPA), também de caráter obrigatória, constante no Art. 11º da lei do SINAES. Este estudo faz parte do questionamento acerca do trabalho da CPA, de modo que a sua constituição, sua localização na estrutura organizacional e a metodologia utilizada pela CPA poderiam influenciar no resultado final, que é o relatório de autoavaliação institucional, utilizado pelo sistema e-MEC e pelas comissões de avaliação externas. O objetivo foi analisar as CPAs de três instituições federais de ensino superior, escolhidas por sua experiência na temática, quanto: à composição, tanto no quantitativo quanto na categoria de seus membros; à localização da CPA na estrutura organizacional, de modo a verificar seu grau de autonomia; e à metodologia utilizada pelas CPAs na condução do processo avaliativo. Partiu-se do pressuposto que essas variáveis, quando aplicadas em cada instituição, poderiam levar a formas de trabalho e resultados diferenciados. Para tanto, optou-se por um Estudo de Caso, com predominância na pesquisa qualitativa, utilizando: pesquisa bibliográfica, com autores da teoria geral dos sistemas e avaliação; pesquisa documental; e entrevistas junto aos presidentes das CPAs das instituições analisadas. Chegou-se à conclusão que, embora os resultados possam ser diferentes em termos de qualidade dos relatórios, problemas em relação à autonomia, hierarquia e ao reconhecimento da CPA frente aos outros órgãos da administração superior, à relação avaliação e planejamento e à instituição de uma cultura de avaliação são observados nas três instituições estudadas.
This research was directed due the knowledge needs around the work evaluation process in the internal federal Universities institutions. Such kind of work is being done since the 1990s decade, through various public policies translated into programs that could evaluate the education quality of the Universities due to the increased of University Institutions quantity, public and private. Considering such form, today the implementation of an evaluation process is not discussed anymore, instead is discussed the way it should be worked in the University institutions. The current policy directed to this issue is translated in the national evaluation of education system (SINAES), established by Law 10.861/2004, which became mandatory, among others, the institutional self-evaluation to be conducted by the internal committee Assessment (CPA), also with mandatory character inserted in the Art. 11º of SINAES law. This study is part of the questions around the CPA work. Mainly considering the way of their constitution, localization on the organizational structure and the CPA methodology that could influence in the final result, which is related to the institutional self-evaluation used by E-MEC system and by external review committees. The objective was to analyzes the CPAs of three Federal Universities institutions, chosen for their experience in the theme , regarding: The composition, directed to the quantity and their members category; The CPA localization in the organizational structure, in order to verify their autonomy level and the methodology used by CPAs in the conduction way of the evaluation process. It was assumed that such variables when applied in each institution, it could lead to ways of working and different results. For this reason it was opted for a study of a case, predominantly in qualitative research, using literature research, with authors of general systems theory and assessment; documental research and interviews along the presidents of CPAs institutions analyzed; Finalizing that although the results may be different in terms of quality of the reports, problems related to the autonomy, hierarchy and recognition of the CPA against other organs of the Universities management, the relationship assessment and planning and the establishment of a culture of evaluation, are observed in the three institutions studied.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
Road transport is extremely important for the development of Brazil and the increasing vehicular traffic in the transport of people gives an excessive dependence on roads. The quality of the road network of the country requires improvements to both structural aspects (resilience to the efforts required by traffic) as the functional in driving the vehicle, especially in terms of safety and acoustics, requiring the construction of increasingly discerning pavement and improved. Among the various types of asphalt blends, the asphalt blends of open type graded friction course (OGFC), presents some characteristics that serve as an alternative to the functional improvement of a pavement. In the present study verified the mechanical and functional behavior of five types of blends of OGFC to be used in construction of federal highways in Rio Grande do Sul, comparing with data from two Asphalt Concrete blends (AC) - (Range B and C). To determine the mechanical properties were used the tests resilient modulus (RM), tensile strength (RT) and testing Cântabro abrasion (PM), to investigate the functional properties were used sound absorption testing and hydraulic conductivity and finally to evaluate the structural contribution of the OGFC in flexible pavements a mechanistic analysis was carried out. The five OGFC mixtures were designated OGFC1, OGFC2, OGFC3, OGFC4 (with lime) and OGFC5 (with lime) and the mixtures of AC designated in ACB (Range B) and ACC (Range C). Samples OGFC and AC was determined the density parameters along with the volumetric properties, voids, empty bitumen ratio and other properties, being prepared with asphalt cements oil (CAP) 60/85 and CAP 55/75 respectively. In the test PM Cantabro it was observed that increasing the binder content leads to a consequent improvement in wear resistance. In RT assays, it was found that no peak maximum variable resistance trends in different amounts of binders, blends OGFC. In the RT assays, it was found that there are variable maximum strength values, in the different binder contents, in the OGFC mixtures. The RM test showed that the deformability of the blends increases as the amount of binder increases, and consequently decreases the value of RM, it being understood that the asphalt binder decreases the rigidity of the blends. The increase of temperature and decrease of charging frequency increases the deformability for all mixes for making a termosusceptivel behavior. In the sound absorption assay, the five OGFC blends exhibited fairly high absorption values with variations in peak absorption values between 0.90 and 0.98 between the 500 and 800 Hz frequency band. OGFC presented values of sound absorption higher than the values of dense asphalt mixtures found in the literature. The hydraulic conductivity test showed that the asphalt content directly influences the value of the hydraulic conductivity coefficient. With regard to the determination of the design content of the CPA blends, the only content that met all the specifications of the DNER-ES-386/99 standard was the 4% binder content. The OGFC1 mixture presented the best mechanical performance and the OGFC5 blend presented the best results from a functional point of view, but did not achieve good results from the mechanical point of view, presenting limit values required by standard DNER-ES-386/99. In relation to the values of deflection, horizontal deformation of traction and vertical deformation of compression, the OGFC caused a small contribution to the structure of the pavement generating a small decrease of these parameters. For the N of fatigue, a small contribution of the OGFC in the results of N of fatigue in the pavement was realized which took into consideration its use.
O transporte rodoviário é de extrema importância para o desenvolvimento do Brasil e pelo crescente aumento do tráfego de veículos no trasporte de pessoas confere-se uma dependência excessiva em relação às rodovias. A qualidade da malha viária do país requer melhorias, tanto aos aspectos estruturais (capacidade de resistência aos esforços solicitados pelo tráfego) quanto aos funcionais na condução do veículo, especialmente em termos de segurança e acústica, exigindo a construção de pavimentos cada vez mais criteriosos e aprimorados. Entre os diversos tipos de misturas asfálticas, a mistura asfáltica do tipo Camada Porosa de Atrito (CPA), apresenta algumas características que servem como uma alternativa para a melhoria funcional de um pavimento. No presente trabalho verificado o comportamento mecânico e funcional de cinco tipos de misturas de CPA que serão utilizadas em obras de rodovias federais do Rio Grande do Sul BR 158 e BR 285, confrontando com dados de duas misturas de Concreto Asfáltico (CA) - (Faixa B e C). Para investigar as propriedades mecânicas foram usados os ensaios mecânicos Módulo de Resiliência (MR), Resistência a Tração (RT) e o ensaio de Perda de Massa Cântabro (PM), para avaliar as propriedades funcionais foram usados os ensaios de absorção sonora e de condutibilidade hidráulica e por fim para avaliar a contribuição estrutural da CPA em pavimentos flexíveis realizou-se uma análise mecanística. As cinco misturas de CPA foram designadas em CPA1, CPA2, CPA3, CPA4 (com cal) e CPA5 (com cal) e as misturas de CA designadas em CAB (Faixa B) e CAC (Faixa C). Nas amostras de CPA e CA determinou-se os parâmetros de densidade juntamente com as propriedades volumétricas, volume de vazios, relação betume vazio e outras propriedades, sendo preparadas com ligante CAP 60/85 e CAP 55/75, respectivamente. No ensaio de PM Cântabro observouse, que um aumento no teor de ligante leva a uma consequente melhoria da resistência ao desgaste. Nos ensaios de RT constatou-se que há valores de resistência máxima variáveis, nos diferentes teores de ligantes, nas misturas de CPA. O ensaio de MR demonstrou que a deformabilidade das misturas aumenta ao passo que a quantidade de ligante aumenta, e consequentemente o valor de MR diminui, ficando claro que o ligante asfáltico diminui a rigidez das misturas. O aumento da temperatura e redução da frequência de carregamento aumenta a deformabilidade para todas as misturas por apresentarem um comportamento termosusceptível. No ensaio de absorção sonora, as cinco misturas de CPA apresentaram valores de absorção bastante elevado, com variações de valores do pico de absorção entre 0,90 a 0,98, entre a faixa de frequência de 500 a 800 Hz. As misturas de CPA apresentaram valores de absorção sonora maior que os valores de misturas asfálticas densas encontradas nas literatura. O ensaio de condutividade hidráulica demonstrou que o teor de asfalto e o volume de vazios influenciam diretamente no valor do coeficiente de condutividade hidráulica. Com respeito à determinação do teor de projeto das misturas de CPA, o único teor que satisfez todas as especificações da norma DNER 386/99 foi o teor de ligante de 4%. A mistura de CPA1 apresentou o melhor desempenho mecânico e a mistura de CPA5 apresentou os melhores resultados no ponto de vista funcional, porém não atingiu bons resultados no ponto de vista mecânico, apresentando valores limites exigido pela norma DNER-ES- 386/99. Em relação aos valores de deflexão, deformação horizontal de tração e deformação vertical de compressão, a CPA originou uma pequena contribuição para a estrutura do pavimento gerando uma pequena diminuição desses parâmetros. Para o N de fadiga, percebeu-se uma pequena contribuição da CPA nos resultados encontrados de N de fadiga nos pavimento os quais levou-se em consideração sua utilização.

This study addressed CPA perceptions about the need for human skill competencies as professional development. The problem was identified as the undetermined assessment of state level CPA perceptions about human skill competencies as developmental needs. CPAs and education providers may be impacted by this problem. The purpose of this study was to produce an assessment of training needs from local CPAs using a non-experimental, quantitative research method. The theoretical framework was derived from a thematic funnel of industry, university, and the CPA profession. The conceptual framework focused on an organization of Rhode Island CPAs as the population. Data analysis was used with question one to determine a ranked order of perceived developmental need for nine human skill competencies. Data analysis was used for questions two and three to determine whether age anfnd gender groups differed among CPA perceptions regarding these competencies. The research design included nonparametric descriptive statistical and causal-comparative analysis applied to the nine human skill competencies for local CPAs. An online survey was used to gather data. Ranked results indicated low to moderate developmental need, and causal-comparative results indicated gaps in human skills of communication and change management for gender and age groups respectively. Recommendations were made to repeat this study using other CPA populations to compare results, to add qualitative components, and to test actual human skills compared to self-perceived competency levels.

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O presente trabalho à estimulado pela reflexÃo sobre como as IES cearenses passaram a desenvolver o processo de autoavaliaÃÃo no Ãmbito institucional. Esta inquietaÃÃo nos leva ao estudo que tem como objetivo diagnosticar o grau de conhecimento e aceitaÃÃo das instituiÃÃes de ensino superior (IES) cearenses acerca da concepÃÃo de autoavaliaÃÃo vigente, como etapa inicial e essencial, conforme instituiÃÃo pela Lei n 10.861 (SINAES). Atualmente, o tema avaliaÃÃo institucional à amplamente debatido no interior das instituiÃÃes de educaÃÃo superior, em razÃo da busca pela eficiÃncia institucional e pela melhoria da qualidade da educaÃÃo. Com a institucionalizaÃÃo da Lei n 10.861, de 14 de abril de 2004 (SINAES), a avaliaÃÃo institucional passou a ser norteada por princÃpios fundamentais, em que podemos destacar o da globalidade, do reconhecimento da diversidade do sistema e o da continuidade do processo avaliativo no Ãmbito institucional com a participaÃÃo de todos os segmentos da comunidade acadÃmica. Nesse contexto, a questÃo da avaliaÃÃo da educaÃÃo superior à realmente nova. Para estabelecermos as principais diferenÃas entre os procedimentos atuais e os anteriores ao SINAES, percorremos o caminho metodolÃgico numa pesquisa descritiva ex-post-facto, utilizando abordagens qualitativa e quantitativa. No estudo bibliogrÃfico e documental, descobrimos que o atual SINAES à resultado de uma longa trajetÃria dos programas de avaliaÃÃo institucional, desenvolvidos para a educaÃÃo superior brasileira no perÃodo compreendido entre 1980 e 2004. No atual sistema de avaliaÃÃo da educaÃÃo superior, o diferencial à a autoavaliaÃÃo institucional, conduzida pela ComissÃo PrÃpria de AvaliaÃÃo (CPA), constituÃda pelo dirigente mÃximo da IES. A pesquisa investigativa, atravÃs de questionÃrios, teve como cenÃrio as IES cearenses, nas quais verificamos o nÃvel de conhecimento dos partÃcipes acerca das etapas da autoavaliaÃÃo; o comprometimento e a aceitabilidade dos envolvidos no processo avaliativo e a descriÃÃo das dificuldades e das facilidades detectadas pelos coordenadores das CPAs na implementaÃÃo da autoavaliaÃÃo no Ãmbito das IES. Com os resultados obtidos nesta pesquisa, verificamos que os programas de AI desenvolvidos no Brasil para a educaÃÃo superior tinham fins regulatÃrios e funÃÃes somativas. Com a institucionalizaÃÃo do SINAES, ocorreram avanÃos significativos em relaÃÃo à funÃÃo da avaliaÃÃo que passou a ser formativa, emancipatÃria e regulatÃria numa visÃo global. Constatamos que a AI passou a ter carÃter transformador, construindo a integraÃÃo da avaliaÃÃo interna (autoavaliaÃÃo) e externa. Diante do diagnÃstico, averiguamos que as IES cearenses cumprem o que estabelece a legislaÃÃo, isto Ã, no aspecto burocrÃtico. Portanto, hà um longo caminho a ser percorrido pelas IES para assimilaÃÃo da nova cultura de avaliaÃÃo instituÃda pelo sistema de avaliaÃÃo SINAES. Considerando essas conclusÃes, o trabalho apresenta algumas recomendaÃÃes numa alternativa de materializar a proposta de autoavaliaÃÃo instituÃda pelo SINAES no interior das IES cearenses.
This work is stimulated by reflection on with IES of Cearà began to develop the process of self-assessment within the institutional framework. This concern leads us to study that aims to diagnose the state of knowledge and acceptance of higher education institutions (IESs) Cearà about building self-assessment in force, as initial and essential step, as established by Law No. 10.861 (SINAES). Currently the theme institutional assessment is widely discussed within the institutions of higher education, because the search for institutional efficiency and improving the quality of education. With the institutionalization of Law No. 10.861 of 14 April 2004 (SINAES), the institutional assessment is now guided by fundamental principles, we can highlight the whole, recognizing the diversity of the system and the continuing evaluation process in institutional framework with the participation of all segments of the academic community. In this context, the question of evaluation of higher education is really new. To establish the main differences between current procedures and prior to SINAES walked the path a methodological descriptive ex post facto, using qualitative and quantitative approaches. In the bibliographic and documentary found that the current SINAES is the result of a long history of institutional assessment programs developed for the Brazilian higher education in the period 1980 to 2004. In the current evaluation system of higher education, the difference is the institutional self-assessment, conducted by the Commission for assessment (CPA), consisting of the leader of the IES. The investigative research, through questionnaires, had the background of the IES CearÃ, we check the level of knowledge of participants about the stages of self-assessment, commitment and acceptance of those involved in the evaluation process and the description of the difficulties and facilities identified by the coordinators of CPAs in the implementation of self-assessment within the IES.Com the results obtained in this study, we found that AI programs developed in Brazil for higher education had regulatory purposes and summative functions. With the institutionalization of SINAES significant advances have occurred in relation to the role of evaluation that has to be formative, emancipator and a regulatory overview. We found that the AI has to have a transforming character, building the integration of internal evaluation (self assessment) and external. Before the diagnosis, we found that higher education institutions comply with the cearenses the common law, that is, the bureaucratic aspect. Therefore, there is a long way to go by the institution for assimilation of the new culture of evaluation established by the evaluation system SINAES. Considering these findings, the paper presents some recommendations on an alternative proposal to reflect the self assessment introduced by SINAES within the IES CearÃ.

碩士
國立臺灣大學
會計學研究所
103
This study examines the association between the gender of an audit engagement partner and audit quality, and the association between the composition of genders of engagement partner and concurring partner and audit quality. Using abnormal accruals as the proxy for audit quality, this study finds that, inconsistent with the hypothesis, female engagement partners are associated with higher abnormal accruals. But when engagement partners and concurring partners are of different genders, abnormal accruals are lower than other compositions, suggesting that gender diversity is helpful for improving audit quality.

碩士
靜宜大學
會計學系
101
Past audit market literature focuses audit market concentration do investigate, rarely discussed CPA human resources supply and demand, this study is to investigate whether the oversupply of CPA human resources issues. Taking the number of CPA since 2001 after a dramatic increase in CPA Exam way to change, 2001 to 2011 10 years, CPA for a total of 4230 people taking the number of about 1950 to 2011 a total of 51 years, CPA enrollments. CPA substantial increase enrollments, resulting CPA services supply side of human resources increased significantly. The demand side of the CAP services mainly from the company commissioned, but China's industrial relocation and other factors, China's slow-growing number of companies, the last 10 years the number of registered companies growth rate was 2.4%; And the Fair Trade Commission in 1998 that the remuneration received in violation of fair trade standards, the abolition of CPA remuneration charged the standard. Dramatic increase in the supply, demand increased slowly; nor lower remuneration structure of the market, resulting in fierce competition audit market. In this study, before and after 2001 labor market supply and demand for CPA to do analysis; CPA market-related data collection of these data mining cross analysis and trends, the results showed that the number of graduates Accountancy, CPA passing and CPA exam registration number and the number in the year 2001 after Individually significant differences in the supply of CPA is significantly increased; Number of CPA decade after 2001 growth rate of 28.92%, far higher than the number of registered companies growth rate of 2.4%, which makes each of CPA, the average number of companies that can undertake the decline, which means that competition in the labor market CPA degree is getting increased. The study found that allows businesses wishing to enter the CPA market and participate CPA examination according to relevant persons and authorities for reference.

碩士
國立臺灣大學
商學系
82
Management consulting services have already become one of the fastest growing industries in Taiwan in recent years. The suppliers in the management consulting market can be divided into two main groups; CPA firms and non-CPA firms. The aim of the study is to inquire into what actual differences there are domestically between the management consulting services provided by the two, and to make a comparison of the factor perceptions between the management consultancies(CPA firms and non-CPA firms) which are promoting the consulting services and the enterprises which are retaining the management consulting services. The findings of the study are summarized as follows: There are apparent differences between CPA firms and management consultancy firms in the implementation of management consulting services and perceptions capabilities. CPA firms tend to focus on accounting and financial related consultancy while management consulting services lean toward general , production management and personnel management consulting So far as strengths and competence of both of the above mentioned groups are concerned, both tend to offer those services which have had comparative advantages. In addition, CPA firms are developing general management and educational training services. Although there is an approximate similarity of the factor perceptions between management consultancies (CPA firms and firms) in promoting management consulting services and the in retaining the management services, the degree to which this is varies. Both sides put a great deal of emphasis on professional competence, skill of the consultants and consultation program.

碩士
中原大學
會計研究所
94
In view of the cost and competition attentions of global CPA firms, CPA business is a matured profession which has experienced development of one hundred years. CPA business is similar to other service businesses in many ways. CPA firm is a subject in market competition just like other enterprises which must pursue existence and development in market competition, but the existence of CPA firms means differently as compared to other common enterprises, being an independent service organization, has to stand on neutral position and present opinions on enterprise financial condition and financial reports according to auditing results, therefore common people place higher social responsibility standards on CPAs. With the establishment of domestic Financial Supervisory Commission, and the occurrences of PROCOMP INFORMATICS and INFODISC cases on hollowing out company assets, consequently speeds up the establishment steps of laws and regulations related to accounting Oversight. The influences resulted by this series of changes, in terms of company, deeply increased the responsibility of enterprise management level, practical implement of internal control system, requirements of open and public information, measurement on the mechanism of enterprise risk management, as well as actually carry out and take root of company management spirit. The business practice responsibility of CPA firms is also increased. This study used questionnaire methodology to recognize that under a series of current accounting oversight innovations, to what degree that CPA firm operation has been influenced. This simply is offered as reference for CPA firm operators upon setting up business strategy. The study results demonstrated that, with regard to the Certified Public Accountant Law Amendments, participants agreed that the CPA development education of Certified Public Accountant Law Amendments will enhance business practice quality; before engaging in business practice, every CPA must make business practice registration and join into CPA association membership, through the professional organization of CPA association to regulate CPA practice quality; the regulation of compulsive further education will be helpful to enhance CAP practice quality; the organization types of corporate CPA firms have no influence on CAP practice quality; for future enhancement on the organization and function of CPA association, and establish professional responsibility appraisal committee, thus to enhance CAP practice quality, and advance the justice and objective role of CPA. As to the Securities and Exchange Law, participants agreed that if any CPA behaves improperly or breaches and neglects any required liabilities upon auditing and certifying financial reports, should be held liable for the compensation of loss caused to investors proportionally; if the company being audited or certified is under legal action in violation of the Securities and Exchange Law, CPA should be held liable for general negligent act of not being required to submit objective evidence. As to the application of the Statements of Financial Accounting Standards Number 7, Number 34 and Number 35 to large CPA firms, participants deemed that large CAP firms would be influenced more, in response to the enforcement of new Statements, large CPA firms have to provide employee training expenditure, increase the auditing time of auditors, and will consequently increase auditing cost of CAP firms. However, new Statements will also bring in some extra incomes. Participants deemed that the implement of Income Basic Tax Act and Profit-seeking Enterprise Income Tax unreasonable transfer price audit regulations would increase CPA firms’ auditing time and consequently increase auditing cost; CPA will participate and assist enterprises to plan pricing transferring system, only if it does not influence audit independence.

碩士
淡江大學
會計學系
88
Traditional marketing can''t properly apply to accounting service because accounting service in Taiwan is an already saturated market, competition between CPA firms is very hot. Also because the accounting service carry the properties of services. According to previous study, relationship marketing can solve this problem. This research builds up a relationship quality model for CPA firms, and discuss whether this model is changed with the length of cooperation time, CPA firm''s size and customers'' capital .This research applied path analysis to verify the model. The main results are as follows: 1.Factors effecting relationship quality are expertise, service substantiate and cooperation. Relationship quality also effects customers'' loyalty. 2. Factors effecting relationship quality of customer who''s capital exceeding NT$200,000,000 are : service substantiate, expertise and mutual disclosure; However, for customer who''s capital below NT$200,000,000,factors effecting relationship quality are : expertise, cooperation and service substantiate. 3. Factors effecting relationship quality with cooperation length exceeding 9 years are : expertise, cooperation and contact intensity; However, for the cooperation length below 9 years,factors effecting relationship quality are : service substantiate and cooperation. 4. Factors effecting relationship quality of big-five''s client are : service substantiate, cooperation and expertise;However,with non big-five''s client,factors effecting relationship quality are : expertise, service substantiat and contact intensity.

碩士
國立雲林科技大學
會計系
102
The main function of auditing is to enhance the fairness of financial statements, in turn, reduce the information asymmetry and/or agency problems between financial reports’ users and management. Prior studies revealed that the effective auditing is positively associated with auditing quality. We know that the female auditors which are response the assurance services for listed firms in Taiwan have been increasing in the recent decade. This study is motivated to examine the effects of female auditors on the audit quality, based on the gender data of CPAs for the listed firms during 1994-2012. This study estimates the discretionary accruals (DA) by the prediction errors from the cross-sectional modified Jones model used by Dechow et al. (1995) and controlled for the performance suggested by Kothari et al. (2005). The empirical result reveals that the female auditors are negatively associated with the absolute value of discretionary accruals (DA). This finding suggests that the female auditors can provide better auditing assurance services than male auditors in Taiwan.

碩士
東海大學
會計學系
102
Audit quality has been concerned by regulator, academia, audit firms and even the investor. During the audit case, audit partner is in charge of the procedure, so the personal trait of audit partner that may affect audit quality are very important. In addition to industry specialist, whether there are other personal heterogeneity may cause differences in audit quality is what this research concern for. The concept of Star CPA is consist of multiple individual factors, and further explore the difference of audit quality. This study use threshold type endogenous switching model(TESM), containing a variety of variables audit partner personal factors, including media information and social networks centrality which are still new to accounting academia. Sample is divided into the star CPA and general CPA by threshold index, and then compare the two regions. Examine the difference of audit quality in tenure, auditor size and client importance. The Proxy of audit quality is discretionary accruals. Samples selected from 1997 to 2012 of listed companies. The empirical results show that positive media information, socail network centrality, industry specialization and industry leader client will increase the chances of becoming a star CPA. Results also indicate the star CPA and general CPA will both enhance its audit quality with tenure, and the magnitude of the star CPA is greater than the general CPA. Auditor size has no significant influence on both regime. In terms of client importance, the star CPA is not significantly affected, but the audit quality of general CPA will decrease with client importance.

碩士
東海大學
會計學系
99
This study investigates the association between external relationship of business and change CPA. “Relationship” is an important issue on sociology and recently accounting researchers put much attention on this issue. Some researchers discovered that external relationship of business would affect business performance, earning quality of company and audit quality of CPA. This argument is base on the assumption that CPA will be fired if external relationship of client firm changes. However, there is no literature to test the reliability for this assumption. Base on this, this study uses Chow and Rice(1982) as bench model to test determinant of changing CPA in Taiwan and compares the difference between Taiwan and American society. Because social network of business is a complex relationship, this study adds other variables which might affect business change CPA and focus on analyzing whether business changes its CPA owing to the relation of supply chain change. Finally, according to past research, I use business size as proxy of business social network to investigate the association between social network of business and change of CPA firm. The findings are consistent to Chow and Rice(1982) by all samples of listing companies on auditor’s opinion, but in Taiwan management change and financing also increase the possibility of change CPA. Besides, when I confine the samples to supply chain relationship, variable of audit opinion become less significant. The most interesting thing is that when supply chain relationship adjusts, it will affect company change CPA. Finally, higher social network prominence will decrease the possibility of changing CPA firm. This study provides an empirical foundation and supports that external relationship of business will impact the decision of hire CPA and then affect the audit quality of CPA.

博士
國立中央大學
企業管理學系
102
Recently, many cases of fraud and financial crisis have arisen everywhere around the world due to the defect of corporate governance, resulting in a severe decrease in investor confidence. Scandals about company managers cheating have also stirred serious doubts among the public about audit quality. Ordinary people know little about the complex functions of auditing and therefore have misguided expectations. Currently, the public only understands that high-quality auditing can help to prevent economic issues caused by the financial difficulties of a company or the market. Moreover, different results arise when this issue is discussed from different perspectives. This study begins by defining audit quality, and describing various factors that affect audit quality. Three key factors are analyzed— independence, professionalism, and institutional governance quality—and the analyses include the discussion of the 14 evaluation criteria. These evaluation criteria are further assessed by inviting professionals, including scholars, companies (clients) and CPA firms, to fill out a questionnaire to determine the extent to which each criterion influences audit quality. Using these questionnaires, and DMATEL and ANP methodologies, our results show that an accountant’s familiarity with the industry, audit recommendation quality, the importance of a client, the size of the accounting firm, and the accountant’s audit plan are the top five influential factors. Three of these top factors: the accountant’s familiarity with the industry, audit recommendation quality and the accountant’s audit plan, are concerned with the professional practice of accounting. Given this, professionalism can be seen as the major factor to influence independence and institutional governance quality, where the latter is less influential in terms of audit quality.

碩士
國立中央大學
會計研究所
102
This research focused on the relationship between Accountant review and the accuracy of financial forecast. In this research, we use three CPA’s characteristics (CPA tenure, Client importance, Industry Expertise ) to investigate the effect on the accuracy of financial forecast in two different systems. In the result, we find that Client importance and Industry Expertise significantly affect the accuracy of financial forecast on the mandatory financial forecast system. In the voluntary financial forecast system, Client importance and Industry Expertise significantly affect the accuracy of financial forecast on the company by CPA review. Lastly, we only find statistically significance between CPA review and the accuracy of financial forecast in voluntary financial forecast system.

碩士
銘傳大學
會計學系碩士班
101
In May 2007, the Chinese Institute of Certified Public Accountants (CICPA) developed a new strategy to encourage accounting firms to grow “bigger and stronger” via mergers. By contrasts, mergers were driven by market force rather than government in the other countries and literatures suggest that audit quality will increase after market-led mergers. Furthermore, there is no consistence evidence about benefits of government-led mergers in the literatures. The aim of this study is to investigate whether CPA firms’ acceptable level of clients’ financial risk is lower for continuing clients, new clients and departing clients after the merger since 2007. The results indicate there is no evidence to prove the CPA firms’ acceptable financial risk will decrease after mergers. Furthermore, the empirical results show that the financial risk of the CPA firms is lower only for the new clients after the merger before 2007, suggesting that CPA firms’ acceptable financial risk is one of the main factors after the merger before 2007. Overall, I find no evidence that the new regulation have positive influence on the audit quality after the merger.

碩士
國立臺灣大學
企業管理碩士專班
97
Motivated by the author’s interest in the concept of Total Quality Management in various industries, this thesis deals with the application of the wisdom and techniques of Total Quality Management in Certified Public Accounting firms, with the case study of CPA X, located in Jakarta, Indonesia, in which the author has a considerable period of working experience. Through this thesis, the author describes the perspective of Total Quality Management in a detailed manner and the application of Total Quality Management in a professional service industry that has different characteristics when compared with other industries, such as manufacturing and conventional service industries. After that, the author describes the profile of CPA X and its uniqueness of quality control systems. Then from the perspective of Total Quality Management, the author explores the possible applications and managerial recommendations to improve the quality of the works done by the auditors with the emphasis of the customers and employees sides.

碩士
國立高雄應用科技大學
會計系
102
Abstract The purpose of this study in Chinese and English reference with qualitive research is to exploreCPA Audit Quality And LegalLiability.Influential factor often for (1)Audit size,(2)CPA gender and year of experience, (3)Audit fees,(4)CPA rotation,(5)Client importance,(6)Nonaudit services,(7)Audit industry specialization quality. The importance problem study of CPA Legal Liability are all nations accounting expert and experiences,because not only influence relation between CPA survival and development but also all society economy order safety working. CPA Legal Liability include disciplinary punishment, crime liability, civil liability and administrive liability. Crime liability and administrive liability have punishment. Civil liability has compensation effect. Key words: CPA Audit Quality,Legal Liability, Audit Size, Audit Fees, Crime Liability, Administrive Liability.

碩士
輔仁大學
會計學系碩士班
105
This study is designed to investigate the impact of CPA discipline on book-tax difference.The sample of this study consists of public companies listed on TSE and OTC from 2004 to 2012 in Taiwan. Under controlling the impact of some related variables on book-tax difference, this study explores whether CPA discipline had significant effects on book-tax difference. The empirical results of this study are as follows: The book-tax difference is singnificantly negative-related to the dummy variable of CPA discipline. That is, if CPA is disciplined, CPA will be more conservative in auditing the firms’ financial reports and, thus, book-tax difference will become smaller.

碩士
國立政治大學
會計研究所
97
Since accounting information is instrumental to many decisions that a company and its stakeholders make, management has plenty of motives to manage earnings reported on the financial statements. The users will probably as a result misinterpret the data, and thus, sustain direct or indirect losses. Accountants are asked to express their opinions toward the financial reports, and have played an important role in the capital market. Investors rely on what accountants assure in their audit to make decisions. However, after the Enron scandal broke out, so many frauds erupted that accountants’ professionalism and assurance quality were being questioned. Sanctions may be due to the profession’s self-regulation system or based on judgment of the regulators. Nevertheless, does the CPA sanction system actually restrain the real earnings management behavior of auditee companies? Can the system really enhance the earnings quality of client accounting information? The answers to these questions are unknown, and they are the subject of this study.

碩士
輔仁大學
會計學系碩士班
103
This study aims to explore the effect of CPA discipline on financial reports lag. The sample of this study consists of TSE- listed and OTC-listed companies from year 2006 to 2014. The empirical results of this study are as follows: 1.There is a significant-positive relationship between the Main CPA discipline dummy variable and financial reports lag, which indicates that the firms with the Main CPA being disciplined are more likely to release their annual reports lately. 2.In some tests, there is a significant-positive relationship between the Secondary CPA discipline dummy variable and financial reports lag, which indicates that the firms with the Secondary CPA being disciplined are more likely to release their annual reports lately.

碩士
中原大學
財經法律研究所
91
A certified (public) accountant present a financial report’s verified statements base on generally accepted accounting principles（GAAP） and generally accepted auditing standards（GAAS） that can reflect a company’s operation and financial status, thus regard as a professional diagnosis that provide information to others. When we see from the direct causes that result in the investors loses, most of them are due to the person who runs the company made a wrong decision, improper judgment or by market influence. An accountant that has no position in making company policies has no direct responsibility on creating the company’s profit or lost, should he bear civil law duty together with the company’s manager for a third party’s damages, if any, it seems to be a dubious interpretation. If the answer is positive, the civil law duty between the position of a professional diagnosis that only provide information and the position of a company’s manager that should bear full responsibility for the business should be differentiate and should be more considered. However, to authorize an accountant to certify and audit a financial report is a statutory stated, only those who passed the national accountant examination can carry out the job, their profession shall be considered as ensure systematical by law; and thus, due to the interest guaranteed by law, their duty should be increase shall not consider as improper. Furthermore, a financial report of a company may effects the company and shareholders rights, and also important for the potential shareholders and financial institution to decide whether they want to invest or provide loan to the company. And now, an accountant’s financial report’s statement shall be symbolized as some kind of public welfare. From this point of view, to reinforce civil law duty of an accountant should be considered. These two points will be the main discussion of this article. To apply a moderate civil law sanction to an accountant, will increase their attention on his duty. But, if the compensation is too heavy, accountant may avoid handling high risk cases or will lead to a brain drain in this field. This is not a threaten statement. And now we should clarified the effect of accountant’s certification on share market to determine civil law responsibility have to give way or not for it may influence the audit system. Chapter 2 of this article will discuss on this issue and at the same time will discuss about this kind of certify system naturally has it risk, this is better as when it comes to discuss about claims, will be more proper to command on actor’s subjective responsibility. After reviewing the conditions of claims, the next question is who will be the main person who responsible for the loses. In a word, accountancy firm is not the person who in charge of the case, should it bear the civil law duty that cause by its accountant? The way to solve the problem is to clarify characters of an united accountancy firm. Why is it an united accountancy firm not subject to limited organization? Will this disputation be solved by the accountant law protocol? I will address my point of view in this article. Similarly, what kind of third party eligible to request for compensation on accountant? Will be discussed later. Lastly, there will be discussion on relation between accountant insurance duty system and civil law duty system so as to investigate the advantages and disadvantages on adopting accountant insurance duty’s system.

碩士
銘傳大學
會計學系碩士班
98
This study aims to explore the factors that affect CPA re-engagement and examine the relationship between CPA re-engagement and audit quality. Abnormal accruals are used to proxy audit quality and 2003 and 2004 are used as my analytical year respectively. This study uses the two-stage procedure proposed by Heckman (1979) to examine whether self-selection will affect CPA re-engagement. Empirical results show that the deviation between voting rights and cash flow reduces the likelihood of CPA re-engagement. However, the directional impact of independent director proportion and duality of CEO on CPA re-engagement is not consistent for different analytical year. The empirical results show that CPA re-engagement has no significant association with discretionary accruals. Furthermore, the empirical findings also show that the earlier the CPA re-engagement, the lower the earnings management magnitude.

碩士
輔仁大學
會計學系碩士班
96
The study investigates the trade-off between engagement risk and audit fees, that affects client acceptance decisions of CPA firms. This study analyzes the relationship between engagement risk (client business risk, audit risk, and auditors’ business risk), audit fees and CPA firms’ client acceptance decisions with structural equations model. The results indicate client business risk and audit risk are positive to auditors’ business risk. Both client business risk and audit risk will increase in auditors’ business risk. The relationships of risks will affect the pricing of the audit and non-audit frees. Therefore, CPA firm will raise fees as risk premium when they accept audit or non audit engagements with high auditors’ business risk. Thus, auditor risk has positive association with economic dependence. About the determination of client acceptance in Big4 CPA firms, we can find that economic profits has high priority in client accept decisions when a CPA faces the choice between profits and risk at the same time. In order to remain audit and non audit fees, CPA firms is willing to take risks. Therefore, economic profits is the main determination of client acceptance decision.

碩士
國立交通大學
管理學院高階主管管理碩士學程
102
The CPA firms are people-based organizations selling knowledge and providing professional services to their client. According to a survey of 2012 Taiwan CPA firms’ services, which was released by Financial supervisory Commission (“FSC”) in July 2013, the number of employees of Big 4 CPA firms accounts for 43.6% of total Taiwan CPA firms’ employees and the revenues of Big 4 CPA firms account for 64.4% of total service income in Taiwan CPA market in the year of 2012,. However, the CPA market nowadays is highly competitive. To find a niche by differentiating themselves in delivering professional services, to enhance customer satisfaction and to build long-term relationships with clients, are CPA firms’ major priorities to retain customers and create higher income. This study mainly focus on Big 4 CPA firms’ audit clients, to study operational implications of brand image, service quality, perceive value, customer satisfaction and customer loyalty of the Big 4 CPA firms, and interpret the relationships among these five determinants. This study was conducted by qualitative methodology, primarily made through web-based surveys, of which 267 samples were finally collected to proceed data analysis and assumption verification. An analysis of quantitative data was made by using the statistical methods, including “descriptive statistics analysis”, “factor analysis”, “reliability analysis”, “pearson product-moment correlation analysis”, “regression analysis” and “analysis of variance”. Additionally, the qualitative research method was used by performing a face-to-face in-depth interview with 5 individuals of higher level management to supplement the quantitative research method. Based on the study, it is concluded that a significant correlation existing between (1) brand image and service quality; (2) brand image and perceive value, (3) service quality and perceive value. Furthermore, brand image, service quality, perceive value are significantly related to customer satisfaction and customer loyalty, individually. The results from quantitative and qualitative studies indicate that customer satisfaction highly impacts customer loyalty. In order to reach high customer satisfaction, it is important and necessary to enhance and maintain professional experience and firm’s reputation and to pay attention to customers’ feedbacks and needs. Furthermore, in order to win more customer loyalty, except for maintaining high customer satisfaction, other important factors include providing reasonable service fees and increasing valuable services. Key Words: Certified Public Accounting, CPA firms, Big 4, customer satisfaction, customer loyalty, audit service

碩士
靜宜大學
會計學系研究所
90
This study investigates the determinants of certified public accountant （cpa）firms performance in Taiwan from 1992 to 1999. Samples come from survey of cpa firms by Ministry of Finance. To precede regression analysis, samples are divided into two categories-big size firm and small size firms. Results are summarized as follows： 一、 Only the cpa firms with positive performance are included in the sample, the regression findings are- (一) For big size firms, on-the-job training, salary and ages of firm are significantly correlated with firm performance positively. (二) For small size firms, marker share and salary are significantly correlated with firm performance positively. (三) For total samples, market share, on-the-job training and salary are significantly correlated with firm performance positively. 二、 When all of the cpa firms are included in the sample, the regression finding are- (一) For the big size firms, risk, salary and size are significantly correlated with firm performance positively. (二) For small size firms, market share, on-the-job training, size and CpaR are significantly correlated with firm performance positively. (三) For total samples, the results are similar to those of size firms.

碩士
淡江大學
中國大陸研究所
86
"Accounting Law"and "Certified Public Accountant Law"are the main rule in China Certified Public Accountant system. The Ministry of Finance and China Institude Certified Public Accountant (CICPA) are the main management structure. Certified Public Accountant in China can''t engage in a profession by himself without joining a Certified Public Accountant office. 　　The are two kind of Certified Public Accountant office, one is partnership, other onE is set up by goverment unit. One is unlimited responsibility, other one is not, The only way to get the license of Certified Public Accountant is t attend examination and two years practical experience. 　　The Certified Public Accountant system between cross-straited is similar except detail. 　　The propose for China Certified Public Accountant system develop direction; 　　1.Reform and internationally Certified Public Accountant office structure. 　　2.Strict examination system. 　　3.Improve China Institude Certified Public Accountant authority. 　　4.Perfect Certified Public Accontant law and rule. 　　5. Improve Cetified Public Accontant office management.

碩士
逢甲大學
會計學系
106
Appointment and remuneration of auditors is usually responsibility of board of director. If the companies set up an audit committee, the audit committee will be responsible for relate decisions and audit fees. The audit committee is an independent internal governance mechanism, their reputations would be at risk in the case of financial reporting failure. Therefore, in order to ensure financial reporting quality, the audit committee will require auditors work more, then audit fees will increase. But at the same time, great mentorship from audit committee represents a lower control risk for the auditor. Audit work can be reduced and audit fees decrease. In addition, when members of the audit committee have accounting financial expertise, they can also perform their monitoring responsibilities more effectively during the financial reporting process and have an impact on audit fees. This paper uses the period from 2011 to 2016 as a sample period to explore the impact of audit committee and its expertise on the audit fee of listed company in Taiwan. The empirical results show that when audit committee exists in company, audit fees increase. The result indicates that the members of the audit committee tend to require the auditors to provide high-quality audit services in order to protect their personal reputation, and therefore must pay higher audit fees. In addition, when members of the audit committee own accounting financial expertise, they will also require high-quality auditing services with higher audit fees.

mondo universitario ha subito un’ondata di cambiamenti che si possono ricondurre alla ricerca dell’eccellenza, declinata secondo le due dimensioni della valutazione e della rendicontazione. Tre sono quelli più evidenti: il primo, il passaggio da una ricerca curiosity driven a una ricerca funzionale al raggiungimento di risultati valutabili in tempi brevi; dalla ricerca pura a quella applicata, da un approccio problem-making a uno problem-solving, da una conoscenza come processo a una conoscenza come prodotto, da un modello disinteressato a uno utilitaristico (Barnett, 1994); il secondo, riguardante l’offerta formativa: dal momento che si è modificato il modo di concepire l’apprendimento; i curricula tendono a essere definiti in termini di risultati di apprendimento predefiniti (Blackmore, 2016); il terzo, peculiare della struttura amministrativa: dal momento in cui sono divenute essenziali una serie di nuove sovrastrutture (programmazione, valutazione, controlli, comunicazione) rispetto al mandato originario della struttura universitaria si registra un aumento consistente del personale delle strutture amministrative. Questi cambiamenti devono fare i conti con la perdita di prestigio della vita accademica, il cambiamento del ruolo dello studente, che è diventato sempre più importante e l’aumento delle procedure burocratiche che rischiano di ingessare un sistema un tempo caratterizzato da un’elevata autonomia. Per consentire alle strutture universitarie di affrontare le sfide culturali a partire dagli anni Settanta nelle università nord-americane si sono strutturate iniziative finalizzate allo sviluppo e alla promozione di una migliore offerta formativa. Tali iniziative vengono definite con l’espressione Faculty Development (FD), una policy accademica finalizzata a creare le condizioni per un miglioramento delle competenze di tutti coloro che sono coinvolti nelle attività svolte in un ateneo. Nella realtà italiana emerge la mancanza di una vera politica di formazione al teaching per i ricercatori e i docenti universitari, per non parlare dell’esigenza di superare il pregiudizio, di gentiliana memoria, secondo il quale non è necessario apprendere a insegnare, ma sia sufficiente avere successo nella ricerca, cui si aggiunge nell’ultimo decennio una continua e affannata richiesta al personale accademico di azioni organizzative, valutative e documentali, che assorbono tempo e energie senza il supporto di adeguati apparati gestionali e senza predisporre indagini valutative capaci di misurare l’effettivo esito di tutte queste azioni. L’effetto finale è un evidente declino (Capano et al., 2017) dell’istituzione universitaria. Si può ipotizzare che la cultura del organizzazione propria del Faculty Development possa contribuire nel contesto italiano a fornire azioni a supporto del cambiamento: è quanto mai essenziale dotare gli atenei di risorse funzionali a riqualificare la vita accademica, fornendo al personale accademico gli strumenti necessari per performare una buona scholarship, realizzare un’efficace offerta formativa e attuare adeguate forme di terza missione, capaci di incrementare la vita culturale della comunità. Il presente studio si propone come un’analisi sistematica della letteratura sul tema del Faculty Development, che persegue l’obiettivo di sviluppare una disamina estesa dell’oggetto, in modo che l’esplicitazione della datità raccolta fornisca un’analisi del fenomeno che possa essere di supporto a un’avveduta educational policy nel campo della formazione universitaria. Nel contesto italiano ad oggi non esiste una cultura di attenzione ai contesti di apprendimento universitario. L’offerta formativa è concepita come offerta di pacchetti curriculari e la predisposizione delle condizioni di apprendimento per il conseguimento del titolo universitario si risolve nella organizzazione di una serie di lezioni, frontali o laboratoriali, senza che tutto questo sia innervato da una specifica intenzionalità didattica. Questa immagine poco confortante non intende affatto trascurare tutti i casi di buone prassi sviluppati nei vari corsi di studio, ma il buono che emerge è demandato all’impegno del singolo, senza che l’istituzione universitaria si interroghi sul come predisporre le condizioni per il potenziamento della qualità dei processi di apprendimento. A fronte di questa situazione la necessità di migliorare la qualità dell’insegnamento non è mai stata così stringente e sfidante come lo è oggi, in un clima di continuo cambiamento della formazione superiore. Nuove tendenze definiscono la formazione superiore, attraversando confini istituzionali e nazionali. Essi influiscono sul modo in cui un insegnamento efficace viene concettualizzato, condotto e supportato, valutato, valorizzato e riconosciuto. È necessario affrontare temi quali l’inadeguata preparazione per il lavoro accademico nei corsi di studio magistrali, l’incapacità dei docenti a trasferire competenze, la crescente complessità degli ambienti accademici, le attese e le responsabilità istituzionali, la necessità di preparare meglio gli studenti con bisogni diversi, e la necessità di stare al passo con i balzi della conoscenza e i cambiamenti nelle professioni. Migliorare la qualità della didattica è inoltre essenziale perché consente di ridurre il numero degli abbandoni. È venuto il momento di transitare da un’offerta formativa di tipo episodico a una prospettiva di esperienze di apprendimento in continuità nel tempo, per accompagnare la formazione dei docenti in un modo strutturalmente organizzato (Webster-Wright, 2009). Sulla base della rilevazione fenomenica, sono emerse le seguenti domande di ricerca: che cosa è il FD? Cosa consente di fare? Come si mette in pratica? Quali sono le potenzialità? Quali sono i limiti? Il FD ha il compito di incentivare i docenti ad interessarsi ai processi di insegnamento e apprendimento e a procurare un ambiente sicuro e positivo nel quale fare ricerca, sperimentare, valutare e adottare nuovi metodi (Lancaster et al. 2014). È finalizzato a promuovere cambiamento sia a livello individuale sia a livello organizzativo. Occupa un posto centrale il miglioramento delle competenze di teaching (Steinert, 2014). Due importanti obiettivi sono rappresentati dalla promozione delle capacità di leadership e di gestione dei contesti (Steiner et al., 2012). Una volta definite le metodologie del teaching, che possono essere oggetto di apprendimento da parte del personale accademico, è risultato necessario identificare le principali modalità formative che un centro di Faculty Development (FDc) dovrebbe mettere in atto per favorire l’apprendimento delle competenze didattiche. Per comprenderne la funzione reale è stato utile prendere in esame le attività proposte dai più importanti centri del panorama accademico nordamericano, analizzandone la struttura organizzativa, le risorse disponibili ed identificandone le due figure principali: il responsabile dell’organizzazione dei processi formativi e il responsabile della struttura. L’analisi dei casi ha consentito di evidenziare i molteplici servizi che possono essere forniti da un FDc. Questa analisi di realtà è risultata molto utile poiché ha offerto indicazioni pragmatiche ai fini di una politica accademica innovativa anche in ambito italiano. Alla luce degli argomenti sviluppati è stato possibile ipotizzare anche per gli atenei italiani l’istituzione di “Centri per la professionalità accademica”, indicando possibili iniziative da essi realizzabili, che potrebbero trovare spazio nella realtà del nostro paese.

碩士
國立臺灣大學
會計學研究所
102
This paper introduces the regulations on auditor’s responsibility and examines the relation between auditor’s professional deficiencies and types of sanction received. A sample of 135 auditor sanction cases during 1999 and 2013 were analyzed using an ordered probit model. There are some characteristics of sanction cases : (1) the main type of professional service provided is financial statement auditing, (2) the main types of disciplinary actions and sanctions against CPAs are suspension from practice for a certain period, warning and reprimand, (3) Non-big N are disciplined more frequently than Big N, (4) most disciplined CPAs were disciplined only one time, but one CPA in the sample was disciplined sixteen times, (5) the average period between service provided and disciplinary action against a CPA became final is 5.88 years, (6) the most common articles of Certified Public Accountant Act violated by auditors are Article 11(A CPA shall perform professional services in accordance with the laws and regulations of each competent authority with the relevant jurisdiction.) and Article 41.(A CPA may not commit any misconduct, or violate or neglect any required professional duties, in the course of his or her practice.) We also use an ordered probit model to analyze sanction cases. We find the most common deficiencies that affect the type of disciplinary actions and sanctions against CPAs include fail to abide by applicable laws and regulations or generally accepted auditing standards about revenue, transactions with related parties, internal control, using the report of an expert as audit evidence; no submission of audit working papers; violation of law or regulation; violation of regulation about auditing the registered capital amount of companies; no obtaining sufficient appropriate evidence. In robustness check, the control variables are included in the ordered probit model. We find the most common deficiencies that affect the type of disciplinary actions and sanctions against CPAs include fail to abide by applicable laws and regulations or generally accepted auditing standards about revenue, internal control, transactions with related parties, using the report of an expert as audit evidence; no submission of audit working papers; violation of regulation about auditing the registered capital amount of companies; no obtaining sufficient appropriate evidence. In addition, whether the client is a public company is associated with the type of disciplinary actions and sanctions against CPAs.

碩士
開南大學
會計資訊學系
98
This study explores the survival ability of CPA firms by the view of the strategy posture. Including industrial dynamics and economic conditions and other factors influence, and use the evolution of the past accounting firm sample as a positive. This study also conduct depth interviews by experts to be verified. The results show that population density of industry would affect survive capability of CPA firm. In addition, CPA firm for sustainable management, they have to respond to the pursuit of the optimal size of the organization's industry to obtain more resources for facilitate business. CPA firm can’t be limited to environmental resource conditions for survival, also need to consider factors such as technological innovation, management team, and Competitive-Cooperative relations. Environmental resources in response to changes in strategy analysis, indicate to CPA firm by market demand after the expansion of international cooperation. Environmental variation with size dimensions of CPA firm is less important. It focuses on areas of operation within the organization and operation mechanism. To fight for more resources to coping strategies, for example: international cooperation. This strategy is to expand the market demand and diversification of risk in order to avoid the uncertainty of Taiwan industrial environment. Therefore, more sophisticated division of professional labor, more stable of the variability of environment. Result that CPA firm adopt Specialization Strategy approach to adapt the strategy for coordinate Niche resources. Finally, according empirical results of this study, we propose management implications for reference: Large CPA firms and Small-to-Medium Size CPA Firms competitive strategy is to be separated. To avoid waste of resources and competition, large CPA firm need to understand customer needs, and consider the customer perspective. Combination of expertise and global resources to provide customers with customization. Make Large CPA firms become to a quality and service the highest quality CPA firm and industrial division of labor the most thorough CPA firm. Small-to-Medium Size CPA Firms competitive strategy should focus on the future direction: 1.Enhance the quality of service to help enterprises to establish a complete management system. 2.Substantial professional assistance. 3.To expand audit services. 4.To strengthen personnel training and research and development, and reduce mobility. 5.Substantial CPA members, division of labor and expertise to expand the scope of services. 6.Business management information technology. 7.Through the merger of expansion, to achieve economies of scale to enhance competitiveness. 8.Additional sub-offices in order to expand market share.

碩士
中國文化大學
會計研究所
87
From mid-1980s to 1990s, the social structure in Taiwan has changed from agri-cultural-industry society to the age of business and service industries. Following econo-my behavior transition, the whole deals actions become more complicated. The vitality of relevant industries influence the audit market. On the one part, the demand of audit service is increasing, on the other part, more and more CPA firms establish and then the competition becomes more severe. For CPA firms, how to enlarge their market share and to set audit fee for both getting clients and raising their profit are an important operating conditions. For the government superintendents, they hope to understand the character-istics and working of audit market. And then, they can set up proper policies to control audit market. However, since data is hard to obtain, hardly any of domestic researches of audit market structure uses S-C-P model of economics to explain CPAs performance is-sue. Thus, it lead us to study this area with S-C-P model. 　　　The paper views 1991 as a cut-off year, divides the time into two stages, and set up two market segmentation (big and small firms) to carry regression analysis. In two- stages empirical study, we find that CPAs’ performance becoming decreasing. This is because after 1991, more people joining into audit market and it result in more competi-tive and affect CPAs’ performance. The strategy of market share expansion does not play an important role any more. Instead, professional capital input to improve audit quality and hiring high-quality employees are the focus. In the market segmentation, we find that: for small CPA firms, market share expansion is still very important; for big CPA firms, which have public audit fee revenue, they focus on professional capital input in order to improve audit quality, raise their fee, and further improve their performance.

碩士
國立臺灣大學
會計學系研究所
86
In the trend of globalization and internationalization, the competitive enviro nment that businesses face is more complex and diversified. Businesses need ou tside consultants to assist them to solve managerial problems, and therefore t he demand of nonaudit services provided by CPA firms is created. This paper at tempts to understand the demand market of nonaudit services and related issues from the users (buyers) point of view.The questionnaires were mailed to liste d companies in 1998. In total, 87 useful responses were received and the respo nse rate is 21.70%. Empirical results are summarized as follows:1. The most de manded nonaudit service is tax consulting service, which is the specialty of C PA firms. Whereas companies tend to buy Information technology (IT) consulting service from professional companies.2. When choosing suppliers, companies ten d to emphasize more on professional knowledge and the capability of industrial analysis more. Fee is not the major consideration for nonaudit service buying decision. The survey shows that "the reputation and credibility of CPA firms" and "the good relationships with clients" are the most important competitive advantages of CPA firms. However, lack of professional ability in information technology weakens the competitive capacity of CPA firms in IT consulting serv ice market.3. Purchasing nonaudit services from auditor is a common practice i n R.O.C. Past experience with clients and the professional ability of CPA are considered to be major factors.4. About 61.63% of total respondents think that joint provision of audit and nonaudit services by auditors has no influences on independence of auditors. If nonaudit services are provided by separate sta ff, divisions or firms, the appearance of independence may be maintained.