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

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)