Dez anos de pesquisa contábil no Brasil: análise dos trabalhos apresentados nos Enanpads de 1996 a 2005

This paper analyzes the temporal evolution of scientific accounting research in Brazil and the relationship between as not-motive and positive approaches. In order to do so, this study was based on documental descriptive research of papers submitted at the Annual Meeting of the National Association of the Post-Graduation Programs in Management (ENANPADs), from 1996 to 2005. Bibliometrics (Lotka's Law) was used to assess the productivity of the authors of the papers. The results are consistent with the results obtained by Fulbier and Sellhorn (2006) in Europe and reveal that authors predominantly adopt a positive approach,few researchers use the two approaches and confirm that Brazilian researchers have a lower productivity in comparison to those who publish in English-language periodicals.

Surgimento e consolidação da Documentação: subsídios para compreensão da história da Ciência da Informação no Brasil

The terms librarianship (Biblioteconomia), Documentation, and Informatiom Science are widely used in Brazil. However, the second is the less known. thereby the article presents a mapping of the appearance and consolidation of Documentation, aiming to provide subsidies for the understanding of the influence of this movement in brazil. It presents abibliographical revision starting from works which present the conception and the development of Documentation, and historical data of the field in Brazil. It concludes that the european influence in brief, although effective, whilst the influence of documentation, which occurred between 1950 and 1960, was strongly inheritence of documentation in france, spain and portugal, and the importance of this movement to the overcoming of the restrictive approaches attributed to librarianship and the continuous clashes over the object of information science.

O Brasil diante da questão espanhola na ONU (1946-1950)

This article analyzes the Brazilian procedures regarding the ""Spanish Question"" at the UN, whose debates deal about the international situation of the General Franco's regime. We intend to demonstrate how the international interests, especially regarding the relationships with the USA, determined the position of the Brazilian government concerning the Spanish Question.

Políticas públicas ambientais no Brasil: mitigação das mudanças climáticas

Since the mid of 1980 an, discussed global climate change in the international sphere. This process resulted in the achievement of the United Nations Conference for Environment and Development UNCED, held in Rio de Janeiro in 1992, which resulted, among other documents, the Framework Convention of Climate Change - CMC. After five years, there was the establishment of the Kyoto Protocol - PK - which, unlike the Convention, set clearer standards on reducing emissions of gases effect of studying and targets to be achieved by countries which have issued more gas in the past, in the Annex I. The aim of this text is to analyze the ongoing federal public policies regarding mitigation of climate change in the country. To that end, it is based on analysis of official documentation. It analyzes policies before and after the adoption of the CMC in Brazil.

Sociedade e gestão do risco: o aquífero Guarani em Ribeirão Preto-SP, Brasil

Contemporary society creates risks of all kinds, changing the meaning of this term. Although it may be associated with natural hazards, it gradually assumes a stronger relation with human actions, especially due to the use of technology. The use of land for agricultural and urban activities creates the possibility of contamination in the recharge area of the Guarani aquifer in the municipality of Ribeirao Preto, state of Sao Paulo, Brazil. This city is one of the most important in the state with high economic development. Besides this, it is located in the recharge area of the main reservoir of underground water of South Cone. This paper aims to discuss the management of groundwater use in Ribeirao Preto and reflects the risk that contamination and overexploitation might cause to the main city's water supply.

Fatores gravimétricos no Brasil para um modelo anelástico de Terra

Geodetic observations are affected by the disturbing potential of the luni-solar tide. Among those observations, the value of g obtained from gravimetric survey needs correction by the gravimetric factor. This correction is derived from the Numbers of Love, which depend on the adopted model of Earth. Because of this, it is necessary to update the correction since the gravimetric factor widely used in Brazil as delta = 1.20 does not consider local rheological variations and they are latitude dependent. A discrepancy of about 1% between the observed tidal gravimetric factors d of the ""Trans World Tidal Gravity Profiles"" (TWTGP), related to Brussels fundamental station, and those obtained by recent observations reported by Freitas and Ducarme ( 1991). Experiments based on inertial force effects also reveal a variation of about 0.5% in the observed d. A same order of magnitude difference is obtained for an anelastic Earth model when compared with a viscous-elastic model and even when different frequencies of tidal perturbations are considered. In this paper regression models are presented for gravimetric factors for the lunar components O(1) and M(2) in Brazil. These models were obtained from observations performed at stations belonging to the Brazilian segment of the TWTGP.

Estrutura populacional do camarão-branco Litopenaeus schmitti nas regiões estuarina e marinha da baixada santista, São Paulo, Brasil

The white-shrimp Litopenaeus schmitti distributes in West Atlantic Ocean, occurring along all Brazilian cost. Population structure in the Baixada Santista region was identified from samples obtained from artisanal and industrial fishery between June of 2005 and May of 2006. A total of 2.912 specimens were collected, being 2.138 females (1.008 in the estuary and 1.130 in the marine region) and 774 males ( 334 in the estuary and 440 in the marine region). Environmental parameters were annotated together the sampling, allowing to identify that water temperature influences directly the catches. Catches variations, length composition of samples by sex and gonadal maturation of females allowed to identify that: (i) estuary is used as a nursery area by individuals with small lengths, most young; (ii) marine region is used by larger individuals ( adults) and the spawning period extend from June to February, mainly between November and January. It was verified that estuarine fishery ( artisanal) focuses immature and in development individuals, with small lengths and, the marine fishery ( industrial) focuses adults during the whole year and, only in the summer, youngling from spawn. The length of first gonadal maturation of females was estimated in 15,8mm. These results and diagnoses must be considered in the management of L. schmitti fishery in Baixada Santista region.

Os faróis da sociedade de informação: uma análise crítica sobre a situação da competência em informação no Brasil

This paper presents and reviews the recommendations done by experts during the specialists meeting held in the city of Alexandria, Egypt, in the end of 2005 and, according to this information, the Brazilian situation is analyzed. Internationalization and institutionalization of information literacy and lifelong learning as essential factors to the development of the nations are also explored. Beacons of the Information Society translate the vision and concepts involved. In Brazil, the actions around information literacy are not a consensus. The challenges to be faced include: to discover forms to foster and to appropriately disseminate national and local knowledge, to advance discussions and deepen the subject, to discover adequate alternatives for disseminating information practices that encompass distinct professional groups and populations, to overcome structural development gaps. As a matter that permeates each and every process of learning, research, development, problem-solving and decision-making, information literacy went beyond the boundaries of librarianship and transformed itself into a world transdiciplinary movement, even under the aegis of different denominations and emphasis.

Lignin phenols used to infer organic matter sources to Sepetiba Bay - RJ, Brasil

Lignin phenols were measured in the sediments of Sepitiba Bay, Rio de Janeiro, Brazil and in bedload sediments and suspended sediments of the four major fluvial inputs to the bay: Sao Francisco and Guandu Channels and the Guarda and Cacao Rivers. Fluvial suspended lignin yields (Sigma 8 3.5-14.6 mgC 10 g dw(-1)) vary little between the wet and dry seasons and are poorly correlated with fluvial chlorophyll concentrations (0.8-50.2 mu gC L(-1)). Despite current land use practices that favor grassland agriculture or industrial uses, fluvial lignin compositions are dominated by a degraded leaf-sourced material. The exception is the Guarda River, which has a slight influence from grasses. The Lignin Phenol Vegetation Index, coupled with acid/aldehyde and 3.5 Db/V ratios, indicate that degraded leaf-derived phenols are also the primary preserved lignin component in the bay. The presence of fringe Typha sp. and Spartina sp. grass beds surrounding portions of the Bay are not reflected in the lignin signature. Instead, lignin entering the bay appears to reflect the erosion of soils containing a degraded signature from the former Atlantic rain forest that once dominated the watershed, instead of containing a significant signature derived from current agricultural uses. A three-component mixing model using the LPVI, atomic N:C ratios, and stable carbon isotopes (which range between -26.8 and -21.8 parts per thousand) supports the hypothesis that fluvial inputs to the bay are dominated by planktonic matter (78% of the input), with lignin dominated by leaf (14% of the input) over grass (6%). Sediments are composed of a roughly 50-50 mixture of autochthonous material and terrigenous material, with lignin being primarily sourced from leaf. (C) 2010 Elsevier Ltd. All rights reserved.

Environmental management system and human resource practices: is there a link between them in four Brazilian companies?

The aim of this article is to analyze the theoretical model proposed by [Jabbour CJC, Santos FCA. Relationships between human resource dimensions and environmental management in companies: proposal of a model. Journal of Cleaner Production 2008;16(1):5 1-8.] based on the data collected in four Brazilian companies. This model investigates how the phases of the environmental management system can be linked to human resource practices in order to attain continuous improvement of a company`s environmental performance. Our aim is to contribute to a field, which has little empirical evidence. Although the interaction between the phases of the environmental management system and human resource practices is recommended by the specialized literature [Daily BE Huang S. Achieving sustainability through attention to human resource factors in environmental management. International Journal of Operations and Production Management 2001:21(12):1539-52.], the results indicate that most of the theoretical assumptions could not be confirmed in these Brazilian companies. (C) 2008 Elsevier Ltd. All rights reserved.

Relationships between human resource dimensions and environmental management in companies: proposal of a model

This work deals with the main contributions of human resource dimensions for the environmental management in a company. While the specialized literature concerning the technical aspects of environmental management expands, there is a gap in the bibliography: integrated approaches between human resource dimensions and environmental management. An extensive bibliographical review was undertaken in order to systematize the human resource dimensions and their contributions concerning the effectiveness of the environmental management system. A model that analyses the relationships between these dimensions and the typical phases of an environmental management system is presented, within a perspective of application for academicians and managers. (c) 2006 Elsevier Ltd. All rights reserved.

A Referential Model for Small Companies of Development Software

This paper presents the proposal for a reference model for developing software aimed at small companies. Despite the importance of that represent the small software companies in Latin America, the fact of not having its own standards, and able to meet their specific, has created serious difficulties in improving their process and also in quality certification. In this sense and as a contribution to better understanding of the subject they propose a reference model and as a means to validate the proposal, presents a report of its application in a small Brazilian company, committed to certification of the quality model MPS.BR.

Contributions of HRM throughout the stages of environmental management: methodological triangulation applied to companies in Brazil

The purpose of this research is to analyze the contribution of human resources management throughout the evolutionary stages of environmental management in Brazilian companies. A theoretical framework concerning environmental management and its evolution and the `greening` of the functional and competitive dimensions of human resource management were developed. A methodological triangulation was developed in two complimentary phases. In the first phase, data were collected from 94 Brazilian companies with ISO 14001 certification. The data collected were analyzed and processed using statistical techniques. The conclusions of the first phase supported the second phase of this empirical research. The second phase consisted of a study of multiple cases in four Brazilian companies. The results show evidence of the first known empirical study of contributions of human resource dimensions throughout the stages of environmental management in Brazilian manufacturing companies.

Residence time distribution in holding tubes using generalized convection model and numerical convolution for non-ideal tracer detection

A procedure is proposed for the determination of the residence time distribution (RTD) of curved tubes taking into account the non-ideal detection of the tracer. The procedure was applied to two holding tubes used for milk pasteurization in laboratory scale. Experimental data was obtained using an ionic tracer. The signal distortion caused by the detection system was considerable because of the short residence time. Four RTD models, namely axial dispersion, extended tanks in series, generalized convection and PER + CSTR association, were adjusted after convolution with the E-curve of the detection system. The generalized convection model provided the best fit because it could better represent the tail on the tracer concentration curve that is Caused by the laminar velocity profile and the recirculation regions. Adjusted model parameters were well cot-related with the now rate. (C) 2010 Elsevier Ltd. All rights reserved.

Strategic alignment and performance: Brazilian companies in the medical diagnostics sector

A gap has been identified in the literature on the diagnosis and monitoring of the degree of strategic alignment. The main objective of this article is to diagnose and analyze the strategic alignment profile using the alignment diagnostic profile (ADP) tool, which enables organizations to show visually their degree of strategic alignment. The methodological approach adopted is multiple-case studies, which were conducted at five organizations in the medical diagnostics sector. The results indicate that the ADP enables organizations to understand the steps required to improve their level of alignment and to identify and locate gaps and conflicts.