74 research outputs found
O futuro da profissão de auditoria
Technology is evolving at an unbridled pace, some sectors are not failing to keep up with this evolution. It is estimated that the information processed worldwide in the last 2 years represents 90% of the total information ever created. Software is replacing professionals all over the world, mainly in areas such as accounting, routine data processing tasks are performed without human input and automatically. As the audit profession is highly dependent on data analysis, it is important to understand the impact that this evolution will have on the auditor's life.
This dissertation aims to describe the audit profession in this context of global technological evolution. The literature review made it possible to fit into important theoretical concepts and understand how these concepts translate into the audit profession. With the empirical study carried out, the objective is to demonstrate the impacts of these new technologies on the auditor's life.
The empirical study was supported by a research with a quantitative analysis, through the use of an inquiry. Through this, it was possible to conclude that the new technologies, despite presenting new risks for the external audit, also present themselves as an opportunity to develop works with more quality and efficiency.A tecnologia está a evoluir a um ritmo desenfreado, alguns setores não estão a conseguir acompanhar esta evolução. Estima-se que a informação processada mundialmente nos últimos 2 anos representa 90% do total de informação alguma vez criada. Softwares estão a substituir profissionais pelo mundo inteiro, principalmente em áreas como a contabilidade, tarefas rotineiras de processamento de dados são desempenhadas sem contributo humano e de forma automática. Sendo a profissão de auditoria altamente dependente de análise de dados é importante perceber o impacto que esta evolução terá na vida do auditor.
Esta dissertação tem como finalidade descrever a profissão de auditoria neste contexto de evolução tecnológica global. A revisão de literatura efetuada permitiu enquadrar em importantes conceitos teóricos e perceber como esses conceitos se traduzem para a profissão de auditoria. Com o estudo empírico realizado, procurou-se demonstrar os impactos destas novas tecnologias na vida do auditor.
O estudo empírico suportou-se numa pesquisa com uma análise quantitativa, através da utilização de um inquérito. Através deste, foi possível concluir que as novas tecnologias apesar de apresentarem novos riscos para a auditoria externa, também se apresentam como uma oportunidade para desenvolver trabalhos com mais qualidade e eficiência
Constraining the primordial spectrum of metric perturbations from gravitino and moduli production
We consider the production of gravitinos and moduli fields from quantum
vacuum fluctuations induced by the presence of scalar metric perturbations at
the end of inflation. We obtain the corresponding occupation numbers, up to
first order in perturbation theory, in terms of the power spectrum of the
metric perturbations. We compute the limits imposed by nucleosynthesis on the
spectral index for different models with constant . The results show
that, in certain cases, such limits can be as strong as , which is
more stringent than those coming from primordial black hole production.Comment: 16 pages, LaTeX, 5 figures. Corrected figures, new references
included. Final version to appear in Phys. Rev.
Particle creation, classicality and related issues in quantum field theory: II. Examples from field theory
We adopt the general formalism, which was developed in Paper I
(arXiv:0708.1233) to analyze the evolution of a quantized time-dependent
oscillator, to address several questions in the context of quantum field theory
in time dependent external backgrounds. In particular, we study the question of
emergence of classicality in terms of the phase space evolution and its
relation to particle production, and clarify some conceptual issues. We
consider a quantized scalar field evolving in a constant electric field and in
FRW spacetimes which illustrate the two extreme cases of late time adiabatic
and highly non-adiabatic evolution. Using the time-dependent generalizations of
various quantities like particle number density, effective Lagrangian etc.
introduced in Paper I, we contrast the evolution in these two limits bringing
out key differences between the Schwinger effect and evolution in the de Sitter
background. Further, our examples suggest that the notion of classicality is
multifaceted and any one single criterion may not have universal applicability.
For example, the peaking of the phase space Wigner distribution on the
classical trajectory \emph{alone} does not imply transition to classical
behavior. An analysis of the behavior of the \emph{classicality parameter},
which was introduced in Paper I, leads to the conclusion that strong particle
production is necessary for the quantum state to become highly correlated in
phase space at late times.Comment: RevTeX 4; 27 pages; 18 figures; second of a series of two papers, the
first being arXiv:0708.1233 [gr-qc]; high resolution figures available from
the authors on reques
Particle creation, classicality and related issues in quantum field theory: I. Formalism and toy models
The quantum theory of a harmonic oscillator with a time dependent frequency
arises in several important physical problems, especially in the study of
quantum field theory in an external background. While the mathematics of this
system is straightforward, several conceptual issues arise in such a study. We
present a general formalism to address some of the conceptual issues like the
emergence of classicality, definition of particle content, back reaction etc.
In particular, we parametrize the wave function in terms of a complex number
(which we call excitation parameter) and express all physically relevant
quantities in terms it. Many of the notions -- like those of particle number
density, effective Lagrangian etc., which are usually defined using asymptotic
in-out states -- are generalized as time-dependent concepts and we show that
these generalized definitions lead to useful and reasonable results. Having
developed the general formalism we apply it to several examples. Exact analytic
expressions are found for a particular toy model and approximate analytic
solutions are obtained in the extreme cases of adiabatic and highly
non-adiabatic evolution. We then work out the exact results numerically for a
variety of models and compare them with the analytic results and
approximations. The formalism is useful in addressing the question of emergence
of classicality of the quantum state, its relation to particle production and
to clarify several conceptual issues related to this. In Paper II
(arXiv:0708.1237), which is a sequel to this, the formalism will be applied to
analyze the corresponding issues in the context of quantum field theory in
background cosmological models and electric fields.Comment: RevTeX 4; 32 pages; 28 figures; first of a series of two papers, the
second being arXiv:0708.1237 [gr-qc]; high resolution figures available from
the authors on reques
Programa 5S's adaptado ao gerenciamento da alimentação escolar no contexto da descentralização
Teor de arsênio e adsorção competitiva arsênio/fosfato e arsênio/sulfato em solos de Minas Gerais, Brasil
Taxa de prenhez e de perda de gestação em receptoras de embriões bovinos produzidos in vitro
Breathing pattern and thoracoabdominal motion during exercise in chronic obstructive pulmonary disease
Efeitos da terra diatomácea sobre Diabrotica speciosa (Germar, 1824) (Coleoptera: Chrysomelidae) em batata inglesa
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