Aplicação do valor presente ajustado (APV) para avaliação do fluxo de caixa de uma empresa do setor automotivo no sistema inovar auto

The automobile industry shows relevance inside the Brazilian industrial scenario since it contributes with the development of a significant chain of supply, distributors, workshops, publicity agencies and insurance companies in the internal market, aside from being one of the five biggest worldwide market. Thereby, the federal government decreed in Dec, 17th 2012 by Law nº 12.715 the Inovar-Auto Program. As the Adjusted Present Value (APV) is highly recommended, although not yet widespread to public politics of tax reduction, this work intends to apply the APV method on the cash flow analysis of an automobile sector's company, which has recently installed in national territory and wants to rely with governmental incentives proposed by Inovar-Auto Program. The developed work evaluates the company's current cash flow stochastically from mathematical modeling of variables such as price, demand and interest rate through probability distributions with the assist of Crystal Ball software, a Microsoft Excel Add-in, generating different scenarios from Monte Carlo Simulation. As results probabilities situations have been evaluated until the end of the Inovar-Auto's conducted period, in 2017. Beside APV others indicator such as Internal Rate of Return (IRR) and payback period were estimated for the investment project. For APV a sampling distribution with only 0.057% of risk, IRR of 29% were obtained and estimated project payback period was 4.13 years

Estudo da viabilidade de implantação do INOVAR-AUTO utilizando o método do fluxo de caixa sob risco

The automobile industry has a growing importance in the Brazilian economic environment. The industry moves a huge chain that encompasses manufacturers, suppliers of raw materials, auto parts dealers, gas stations, insurance companies, repair shops, tire stores, media companies, advertising agencies, among others. Because of this importance in the current economic environment in Brazil, the federal government, through Law No. 12715 of 17 December 2012 established a Program for the Promotion of Innovation and Densification in the Productive Chain of Motor Vehicles called INOVAR-AUTO in order to support technological development, innovation, safety, environmental protection, energy efficiency and quality of cars, trucks, buses and auto parts. The specific purpose of this study, a simulation for discussion of the viability of the program implementation using the Monte Carlo Simulation combined with the Cash-Flow-at-Risk was performed. To this end, an exploratory and documentary literature on the subject was held as well as a case study in a automobile company of Japanese origin

Desenvolvimento da oralidade em crianças de três a quatro anos: descrevendo jogos e brincadeiras que produzem novas formas de comportamento

The goal for this communication is the speech development in children three to four years, and how games and child's plays can help them in the process. For this, we have set three specific goals. They are: select games and activities that serve as a means of furthering the development of speech; elect three activities, making sure at what point is the extra step to the outbreak of the sign/symbol and identify at what time of play the child uses more talk and no change in psychological structure. These games have been applied to children from three to four years in order to identify and record their actions and speeches during activities. Acquiring the ability to speak, the kids will be able to communicate socially and develop new forms of behavior. From young children already expresses themselves through babbling and even crying, because do not have a conventional language yet. From the social relationship, the child tends to become familiar with the language, and gradually learn how to use it, expressing her feelings and desires. When the development of language and thought intersect, transform the course of action of the child who begins to have control of your action. Such its importance in society, the language became the basis of childhood education and is the duty of teachers and educators to appropriate the necessary encouragement to the child to develop or improve her language

Alfabetização e letramento: as nuances desses fenômenos por meio dos gêneros do discurso

Literature sample that the basic literacy with literacy differentiates the development of the citizens forming them to act in critical way in society. This research had as objective to analyze nuances of the basic literacy process and literacy of a pupil who little if express verbally, in the classroom, having the discursivos sorts as entered. Case study is about a research of qualitative interpretativa boarding of the type. The data had been collected by the following instruments: systematic comment, interviews with three professors of the citizen, daily of field and written production of the citizen. The results of the research point, on the other hand, with respect to the education of the writing and initial reading that if restricts to the basic literacy concept as technique of the writing, codification and decoding, without advancing for the basic literacy as apprehension and understanding of meanings. On the other hand, they point that the initial writing is organized to reach only the independent literacy, while the ideological literacy is distant of the pertaining to school universe, in the initial years of Basic Education

Biblioteca escolar: espaço de formação inicial do leitor na educação infantil

The books are part of the school routine in the course of our lives, currently, we are the gateway to the processes of social literacy that begins with the presentation of these objects for babies and children in early childhood education (EI). This research has the main question: to know how are the libraries or reading rooms in Early Childhood Education Centres (CEI) of Botucatu. Thus, the overall goal is to understand, characterize and analyze the CEIs libraries Botucatu. What implies: investigate and analyze the existing legislation on school libraries, their approach to the reality of the CEIs and the official documents of early childhood education; To investigate the relationship between the child and the playful objects (books, toys etc.) and finally discover and describe the reality of School Libraries in CEIs studied. The research is qualitative orientation, more precisely a Case Study. The space, proper equipment and support provide a rich learning that will serve as the basis for school achievements. However, the offering of School Libraries and Reading Rooms in many cases it is not a reality. The survey took into account which of the schools have assets, how is the organization of space, the playful activities with learners users and which functions, training and professional responsibilities designated as responsible for School Library/Reading Room. It is noteworthy to say the official documents as a basis and motive of this research as well as the fulfillment of established targets and carried out by the municipal, state and national governments on the implementation of School Libraries in schools, with the help of programs like National Fund Development of Education (ENDF), National School Library program (PNBE) and the National Book and Reading Plan (PNLL)