44 resultados para Demonstrações financeiras


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This thesis aims to show teachers and students in teaching and learning in a study of Probability High School, a subject that sharpens the perception and understanding of the phenomea of the random nature that surrounds us. The same aims do with people who are involved in this process understand basic ideas of probability and, when necessary, apply them in the real world. We seek to draw a matched between intuition and rigor and hope therebyto contribute to the work of the teacher in the classroom and the learning process of students, consolidating, deepening and expaning what they have learned in previous contents

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In this work we present a proposal to contribute to the teaching and learning of affine function in the first year of high school having as prerequisite mathematical knowledge of basic education. The proposal focuses on some properties, special cases and applications of affine functions in order to show the importance of the demonstrations while awaken student interest by showing how this function is important to solve everyday problems

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Tourism has in recent years a significant growth in the economy, bringing repercussions on use of the territory. Hence the importance of discussing how the activity has been planned by public authorities and business, important actor in this process. Our objective is to analyze the corporative use of the territory Norte-Rio-Grandense by tourism, based on the renewal of geographical thought in Milton Santos and other authors coherent theory. Although planning is seen as a practice that incorporates various scientifics contributions is undeniable eminently geographical base, as it comes to relationshipsand process in the territory. The project Parque das Dunas/Via Costeira driving the development of tourism in Natal as to its construction, the city had a quality hotel infrastructure capable of receiving a greater number of tourists. One of the guiding instruments of state planning in accordance with the Federal Government is the Planejamento Pluri-Anual - PPA, which has the discourse territory, but establishes sectoral actions, which included tourism with the allocation of resources. In addition to receiving funds Prodetur I and II, since the early 1990s, these resources from the BIRD and other lines of funding available through federal financial institutions. Thus the sectoral action planning is disintegrated, while the territorial planning makes us think the whole moving and complexity Our data policies and public and private investments, we proved that the action of companies in line with the state, favors the hegemonic agents, or the corporative use of the territory Norte-Rio-Grandense

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Recent studies have shown evidence of log-periodic behavior in non-hierarchical systems. An interesting fact is the emergence of such properties on rupture and breakdown of complex materials and financial failures. These may be examples of systems with self-organized criticality (SOC). In this work we study the detection of discrete scale invariance or log-periodicity. Theoretically showing the effectiveness of methods based on the Fourier Transform of the log-periodicity detection not only with prior knowledge of the critical point before this point as well. Specifically, we studied the Brazilian financial market with the objective of detecting discrete scale invariance in Bovespa (Bolsa de Valores de S˜ao Paulo) index. Some historical series were selected periods in 1999, 2001 and 2008. We report evidence for the detection of possible log-periodicity before breakage, shown its applicability to the study of systems with discrete scale invariance likely in the case of financial crashes, it shows an additional evidence of the possibility of forecasting breakage

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This work test the relationship of performance and legal form of microfinance institutions (MFI), in our work MFI can be banks, non-governmental organizations (NGO), cooperatives, non-banks financial institutions (NBFI) or rural banks. We use linear regression model, panel data and variables dummy for the legal forms. Our samples are 243 MFI from all continents, except North America, in the period from 2007 to 2012. We found that bigger MFI generates higher profit, higher returns and higher self-sufficiency rates, so the growing can be a way for consolidation of MFI. For smaller MFI a way can be assimilation or merging with other MFI. Cooperatives, non-bank financial institutions and rural banks can serve more customers, causing greater impact on society, and get higher returns. This suggests the most appropriate legal form for microfinance market can be cooperatives, non-banks financial institutions or rural banks balancing social orientation and profit orientation.

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This study aimed to evaluate the work of professionals to care for families in Psychosocial Care Centers ( C APS) of Rio Grande do Norte ( RN), from the roles and functions performed by these professional services. For this, it was pointed out the following objectives: To describe the profile and the activities conducted by mental health teams in the RN CAPS ; Know the opinion of professionals in the mental health teams of the poli ti c , practices and training in mental health; Check the suitability of the roles and functions of professionals working in the RN CAPS in relation to care for families . This is an analytic al cross - sectional study of quantitative and qualitative approach . Data were c ollected through a questionnaire in 33 CAPS RN, between March and October 2014 , after being approved by the Research Ethics Committee / UFRN , opinion nº217.808 , CAAE : 10650612.8. 1001.5537 , on March 1 2013. T he sample was adopted , defined by inclusion and exclusion criteria , and is composed of 183 professionals. The database preparation followed two steps: 1. Preparation and processing of data of closed questions of the questionnai re concerning the characterization and practices in mental health research subjects through informational resource Statistical Package for Social Scienses (SPSS) Statistics version 20.0 ; 2. To check the significance level was chosen by applying the chi - squ are test. Preparation and treatment of the corpus formed by the answers to open questions relating to the policies, practices and training in psychiatry through Analyse lexicale pair Contexte software d' un Ensemble of Segments of Texte ( ALCESTE) together a nd categorized by content analysis technique , Bardin (2004) . The data analysis is supported in the literature . It m ade explicit the results through three articles waxing the following results. In the first, participants profile was characterized by a predo minance of females (76.5 %), aged 40 - 58 years ( 61.7 %). They work between 30 and 40 hours per week (63.5 %), working in mental health for over 10 years ( 98.4%). The sample directs the care of family groups ( 65.7%), predominantly the care team of social worke rs, nurses, psychologists and occupational therapists . The doctor performs emergency care without interaction with the staff (48.6%) . On the difficulties encountered in services are ranked in : materials and supplies ( 75.1%), financial ( 78.5%) and structura l ( 66.9%). The second article contains qualitative data organized into five categories : Promoting the rehabilitation of users of CAPS ; Needs training ; Conflicts and satisfactions of teamwork ; Practices developed in CAPS ; Effective difficulties of Mental He alth Policy . The third article highlights the inadequacy of care for families ( 93.4%) and comparing the care families and groups in CAPS both types show to be inadequate : family ( 92.63%), groups ( 92, 60%). The main data obtained reveal the urgent need for transformation in psychosocial care . It shows also the importance of investments in inputs, physical structure and training of human resources for the CAPS.

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Este protocolo objetiva esclarecer dúvidas existentes a respeito dos passos necessários para a reabilitação com próteses totais e parciais removíveis convencionais. Essas alternativas de tratamento são modalidades terapêuticas consagradas na literatura e podem devolver função mastigatória, estética, fonação e conforto ao paciente quando confeccionadas de maneira satisfatória. Elas representam também uma ótima opção para aqueles pacientes que não podem se submeter ao tratamento com implantes, por apresentarem limitações biológicas ou financeiras. A abordagem do protocolo clínico está dividida em duas partes. A primeira parte ilustra a reabilitação com próteses totais convencionais e a segunda, a reabilitação com próteses parciais removíveis convencionais em arcos inferiores com extremidade livre bilateral. Por meio da demonstração do passo a passo com fotos, dicas clínicas e resumos sistemáticos do conteúdo teórico contido nesse material, o aluno de Odontologia e o cirurgião-dentista poderão conhecer os passos necessários para executar estes tipos de reabilitações, desde o momento clínico de diagnóstico até o de controle e manutenção. Esperamos que essa obra desperte o interesse dos cirurgiões-dentistas por executar esses tipos de próteses e que os ajude a desenvolverem práticas e habilidades que melhorem o desempenho clínico dessas alternativas de tratamento.

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Este protocolo objetiva esclarecer dúvidas existentes a respeito dos passos necessários para a reabilitação com próteses totais e parciais removíveis convencionais. Essas alternativas de tratamento são modalidades terapêuticas consagradas na literatura e podem devolver função mastigatória, estética, fonação e conforto ao paciente quando confeccionadas de maneira satisfatória. Elas representam também uma ótima opção para aqueles pacientes que não podem se submeter ao tratamento com implantes, por apresentarem limitações biológicas ou financeiras. A abordagem do protocolo clínico está dividida em duas partes. A primeira parte ilustra a reabilitação com próteses totais convencionais e a segunda, a reabilitação com próteses parciais removíveis convencionais em arcos inferiores com extremidade livre bilateral. Por meio da demonstração do passo a passo com fotos, dicas clínicas e resumos sistemáticos do conteúdo teórico contido nesse material, o aluno de Odontologia e o cirurgião-dentista poderão conhecer os passos necessários para executar estes tipos de reabilitações, desde o momento clínico de diagnóstico até o de controle e manutenção. Esperamos que essa obra desperte o interesse dos cirurgiões-dentistas por executar esses tipos de próteses e que os ajude a desenvolverem práticas e habilidades que melhorem o desempenho clínico dessas alternativas de tratamento.

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RAMOS, A. S. M. ; COSTA, F. S. P. R. . Serviços Bancários pela Internet: um estudo de caso integrando a visão de competidores e clientes. RAC. Revista de Administração Contemporânea, Rio de Janeiro - ANPAD, v. 4, n. 3, p. 133-154, 2000.

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CUNHA, Jacqueline de Araújo. Biblioteca Digital de Teses e Dissertações: uma estratégia de preservação da memória científica. 2009. 141f. Dissertação (Mestrado)- Programa de Pós-Graduação em Ciência da Informação. Universidade Federal da Paraíba, João Pessoa, 2009.

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The globalization of markets has confirmed for the processes of change in organizations both in structure and in management. This dynamic was also observed in credit unions because they are financial institutions and are under the rules of the Brazil´s Financial System. Given the context of organizational changes in the financial capital has played the traditional management reform is urgent. In organizations credit unions, given its dual purpose, because in the same organizational environment and capitalism coexist cooperative whose logics are antagonistic, but can live through the balance between instrumental rationality and substantive rationality in credit unions. Based on this concept a new form of management should be thought to be able to accommodate the demand of cooperative, community, government and the market. Hybridization has been observed in management practices` COOPERUFPA into dimensions financial, social and solidarity participation with a trend in paradigmatic form of hybrid management, in that it directly or indirectly affect the management decisions in the credit union. The hybrid management is a trend that has been setting the basis for societal transformation, so that credit unions promote actions of welfare oriented cooperative members and the community around the same time that attend the dynamics of market globalization. These actions, in the context of hybrid management should be implemented by COOPERUFPA from the sociability of the remains and the wide diffusion of solidarity culture between cooperative partnership as a way to recover their participation in trade relations, financial and the social collective developement. For the members of COOPERUFPA financial interest is evidenced in greater relevance for the social interest given its dominant relationship as "mere customer" of the credit union, however, the proactive participation of the life of the cooperative credit union is one of its expectative among of participation of to share power in decisions by general meetings. This passivity`s cooperator of the COOPERUFPA in defending the ideals overshadowed the spread of cooperative principles and values of cooperation among them. Thus his conception for COOPERUFPA in the financial dimension, social and solidarity democracy, performed transversely. The COOPERUFPA for not developing an education policy for the cooperation among its members, contributed to a process of collective alienation of cooperative ideals, since the cooperative do not understand the reality that surrounds them as members of an organization whose mission is to social and financial sustainability of its members

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The transformations economical, cultural and social that happen in world ambit they are associated to the intense progress and expansion of new technologies, forcing governments, people, companies and nations to the introduction of new patterns of behavior, forcing, in that way, to the continuous renewal of products and technological processes to maintain the competitiveness, so much among nations, as in the managerial world. In that matter, the technological innovation is recognized as basic factor of maintainable economical competitiveness, being the responsible for the breaking and/or improvement of the techniques and production processes, what presupposes the systematization varied institutional arrangements that they involve firms, interaction nets among companies, government agencies, universities, research institutes, laboratories of companies and scientists and engineers activities. Those arrangements, to the if they articulate with the educational system, with the industrial and managerial section and, also, with the financial institutions, they take the form that Freeman (1987) it coined of national system of innovation, promoted through public politics of CT&I, which seek to induce and to support innovative initiatives in the companies, as well as to establish demands and to prioritize vocations and regional potentialities. In that context of government support to the technological innovation interferes this study, that it looked for to know the reasons of the fragility innovative in the pharmaceutical industry of State of Pará in Brazil, pointed for PINTEC (2005), starting from the point of view of the businessmen of that section. For such, the qualitative approach was used - with interviews directing semi and the technique of the content analysis. The results of the research pointed that the fragilities innovative of the section links to the ignorance of the government support to the technological innovation on the part of the businessmen of the pharmaceutical industry of State of Pará in Brazil

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This study aims to investigate the influence of the asset class and the breakdown of tangibility as determinant factors of the capital structure of companies listed on the BM & FBOVESPA in the period of 2008-2012. Two current assets classes were composed and once they were grouped by liquidity, they were also analyzed by the financial institutions for credit granting: current resources (Cash, Bank and Financial Applications) and operations with duplicates (Stocks and Receivables). The breakdown of the tangible assets was made based on its main components provided as warrantees for loans like Machinery & Equipment and Land & Buildings. For an analysis extension, three metrics for leverage (accounting, financial and market) were applied and the sample was divided into economic sectors, adopted by BM&FBOVESPA. The data model in dynamic panel estimated by a systemic GMM of two levels was used in this study due its strength to problems of endogenous relationship as well as the omitted variables bias. The found results suggest that current resources are determinants of the capital structure possibly because they re characterized as proxies for financial solvency, being its relationship with debt positive. The sectorial analysis confirmed the results for current resources. The tangibility of assets has inverse proportional relationship with the leverage. As it is disintegrated in its main components, the significant and negative influence of machinery & equipment was more marked in the Industrial Goods sector. This result shows that, on average, the most specific assets from operating activities of a company compete for a less use of third party resources. As complementary results, it was observed that the leverage has persistence, which is linked with the static trade-off theory. Specifically for financial leverage, it was observed that the persistence is relevant when it is controlled for the lagged current assets classes variables. The proxy variable for growth opportunities, measured by the Market -to -Book, has the sign of its contradictory coefficient. The company size has a positive relationship with debt, in favor of static trade-off theory. Profitability is the most consistent variable in all the performed estimations, showing strong negative and significant relationship with leverage, as the pecking order theory predicts

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Confirming the Brazilian tendency in the field, the multifamily vertical condominium habitats in Natal are defined as buildings with three or more floors which have been an increasingly used solution. In the mentioned project, the connection between the projectarchitects and the user/ buyers are spread out, by which the first people conceive the realestate property as a creation for the market and not the individual client in specific. Such situation along with technical and financial limitations of the project lead to the adoption of standard solutions to be utilized by clients with different profiles. Besides that, there are various legal and urban parameters by the City Director Plan showing elements of great influence in the final solution adopted by the mentioned edifices. Moving to this subject in general, this project is focused on the case study of the Ed. Ville de Montpellier, having as a base of Post Occupancy Evaluation (POE), considered an efficient tool to analyze and keep up with the progress of the construction of the building, including technical approvals, the application of surveys with the local residents and the creation of informal interviews. The data shows that with time some items that initially motivated the acquisition of the realestate property (with a social common area) move to being less valued, and that the residents quickly alter the pre constructed space, thus seeking to alter the property in a more personal and conforming manner. The possibility of a new emphasis for projects on the mentioned space should also be in discussion, the created project calls for the attention of projected conceptual aspects and interdependence within project and construction which permits the indication of some recommendations for the projection of multifamily residential buildings within the studied realm