34 resultados para Administração de ativo e passivo

em Universidade Federal do Rio Grande do Norte(UFRN)


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Ethics on scientific research is approached and often discussed in several areas of knowledge connected to health. In the Administration area there are very few studies which approach the topic of ethics on research. The present paper tried to fill in this gap in the production of knowledge about the topic, investigating how the ethical principles found in the literature and in the codes of conduct are noticed and taken into account in Administration research activities developed by acting researchers in Administration Post Graduation Programs. Theoretically speaking, the study was based mainly on the approaches by Creswell (2007) and Bell and Bryman (2007), which discuss the research ethical principles. Methodologically speaking it was all about an exploratory kind of study, with qualitative research approach. Upon data collection, personal interviews were made aiming at its depth and focus groups were formed. The first stage had interviews with four experienced researchers who took part on a teaching and researching event and on the second stage we used the focus group technique. The focus groups were done in four college institutions along with the post graduation programs in Administration in the states of Rio Grande do Norte, Paraíba and Pernambuco, in Brazil. The results suggest the existence of general principles and parameters for the scientific research recommended in the literature and on official resolution. However, in the Administration area, there are only a few recommendations of good practices when it comes to submitting articles for scientific publications but we found no guidance with ethical principles and parameters which cover all the activities in the scientific research and which specifically meet the research particularities in Administration. The main ethical dilemma pointed by the researchers refers to ethical questions which arise at the time of data collection and on disclosing the results. Most researchers do not know the guidelines and the ethical norms on ethics about research that we have in our country neither do they send in their projects to the research ethics committee. When dilemma arises, they decide the ethical question based on their values and common sense. These elements confirm the thesis that the researcher s procedure in the research activities in Administration is predominantly signed by personal values or by common sense and less by ethical principles, whether by not knowing the normative instruments related to ethics or by disagreeing with any disciplining rules on ethical behavior in the research

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A tese trata de dois construtos sócio-históricos Administração e Administrador em face do capitalismo em sua fase flexível. Considerando as mudanças do capitalismo, o texto estabelece como objeto de estudo as concepções de Administração e Administrador, para o campo administrativo, na contemporaneidade. A tese é suportada por uma pesquisa de campo cujo objetivo foi compreender criticamente as concepções do campo administrativo sobre a Administração e o Administrador, em tempos de capitalismo flexível. Epistemologicamente, a pesquisa foi conduzida a partir da perspectiva crítica frankfurtiana, fundamentada em três pares categóricos dialéticos: (i) história versus naturalização; (ii) práxis social versus sistema; e (iii) alienação versus emancipação; privilegiando o pensamento crítico vinculado à primeira geração da Escola de Frankfurt. A literatura prevalente da área de Administração foi revisada mediada pelas duas questões ontológicas que suportam a tese: O que é Administração? e O que é Administrador? para autores como Taylor, Fayol, Drucker, Ohno, Deming, Champy e Mintzberg. Metodologicamente, foi realizada uma pesquisa integralmente qualitativa, com uso de três tipos de entrevistas: (i) entrevista narrativa com história de vida; (ii) entrevista com uso de elementos-estímulo; e (iii) entrevista narrativa ficcional. Para compreensão das narrativas, foi utilizada a técnica de análise hermenêutico-dialética. Os resultados indicam o predomínio da concepção pragmática-instrumental, no tocante à Administração, pela qual ela continua a ser pensada e discursada como uma ação tecnológica e teleológica, que utiliza saberes múltiplos e aprendizagens cambiantes como meios para alcance das finalidades do contexto organizacional mutante. Com relação ao Administrador, há a emergência da concepção estética para apresentá-lo, quando vinculado às organizações. Por esta concepção, há a migração do histórico estereótipo do Administrador controlador e vigilante para a representação do Administrador como um profissional performático. O segundo resultado, que se apresenta como o mais relevante em relação ao Administrador, é o da fuga da profissão. A partir dos pares categóricos dialéticos, esta tese propõe algumas sínteses provisórias críticas: (i) história-naturalização: os sujeitos tomam como naturais a organização empresarial e suas demandas, naturalizando as recentes mudanças que, entre outras coisas, reduzem os postos gerenciais; (ii) práxis social-sistema: pela concepção pragmática-instrumental, as experiências dos Administradores são concebidas a partir do confinamento funcionalista em uma organização-sistema; (iii) emancipação-alienação: tanto a forma naturalizada com que especificam as organizações e sua Administração quanto a práxis interrompida velada em uma experiência reificada mostram-se como fenômenos intrinsecamente e subjetivamente alienantes e contraemancipatórios. Por outro lado, através do movimento de fuga da profissão, os entrevistados parecem (re)significar o silêncio fundador da alienação associada à condição de Administrador: a de pensar como capital, e não se pensar como trabalho. Finalmente, o texto propõe que as possibilidades de emancipação deste profissional residem na tomada de consciência de sua condição como integrante da classe trabalhadora, mesmo em tempos de riscos e incertezas. Assumindo-se como trabalhador, o Administrador poderá lutar pelo seu trabalho, repensando-o em novos termos, em que as dimensões pragmáticas-instrumentais que envolvem sua profissão possam ser dosadas e sempre mediadas por conteúdos substantivos e emancipatórios

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This study approaches bureaucratic organizational structures with the aim to understand the adherence procedure to virtual technologies in the stricto sensu educational administrative process. Thus, the author navigates through the formation of these organizations in Brazil with the intent to demonstrate the bureaucratic organizational culture and the consequent form of domination of those who detain power. In this epistemological construction, the author explores the culture s bureaucratic environment and the organizational power. In the analyses, it was observed the technological phenomenon in the ODL s administrative environment, which can explain the adherence procedure to structures and technological instruments for stricto sensu courses that, hypothetically, dilutes the traditional inherited organizational axiom. Therefore, it was utilized as object of study the Professional Master s degree in National Scale Public Administration PROFIAP, hence analyzing the documental content and the legislation related to institutionalization as well as the positioning of professors/coordinators and of the director of CAPES/MEC. Considering this axioms, it was concluded that the bureaucratic structures can admit ODL in the stricto sensu s environment. However, this can only be done as long as the adherence does not imply in a dilution of the traditional forms of power and institutional bureaucratic inherited dominance, as well as the alleged hegemony of the governmental structure in the educational administration adopted in person by the stricto sensu courses in Brazil

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When a company desires to invest in a project, it must obtain resources needed to make the investment. The alternatives are using firm s internal resources or obtain external resources through contracts of debt and issuance of shares. Decisions involving the composition of internal resources, debt and shares in the total resources used to finance the activities of a company related to the choice of its capital structure. Although there are studies in the area of finance on the debt determinants of firms, the issue of capital structure is still controversial. This work sought to identify the predominant factors that determine the capital structure of Brazilian share capital, non-financial firms. This work was used a quantitative approach, with application of the statistical technique of multiple linear regression on data in panel. Estimates were made by the method of ordinary least squares with model of fixed effects. About 116 companies were selected to participate in this research. The period considered is from 2003 to 2007. The variables and hypotheses tested in this study were built based on theories of capital structure and in empirical researches. Results indicate that the variables, such as risk, size, and composition of assets and firms growth influence their indebtedness. The profitability variable was not relevant to the composition of indebtedness of the companies analyzed. However, analyzing only the long-term debt, comes to the conclusion that the relevant variables are the size of firms and, especially, the composition of its assets (tangibility).This sense, the smaller the size of the undertaking or the greater the representation of fixed assets in total assets, the greater its propensity to long-term debt. Furthermore, this research could not identify a predominant theory to explain the capital structure of Brazilian

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This work aims to describe how is occurring through the process of institutionalizing the Administration distance course of UFRN. To this end, structured into two parts: through research and analysis of content, sought to impound as if gave historic process of creation, as well as identify variables isomórficas, proposed by Powell and DiMaggio (1991), on the actions undertaken, and still present, institutional actors-having been found three typologies; then investigated the process itself, analyzing the factors of institutionalization suggested Esman (1966-1972), internal structure doctrine, leadership programme, resources, links and exchanges, from the political plan educational course. As the research methodology was defined as qualitative, even though I used survey to collect, reviewed the second ANOVA. The results found in this step pointed out that only the doctrine and internal structure variables are consistent with the assumptions of model; we found for other, discharged indicated a gap between the political acts contemplated in teaching and the actions taken so far, unfavourable element to its legitimacy. However, although the implications found in the analysis of these factors suggest that this course can derive one more discontinuous Government proposal of distance course, this study believes that are still reasonable assistance to facilitate and promote the process aimed at strengthening the progress achieved so far in the success of its institutionalization

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The current study presents the characteristics of self-efficacy of students of Administration course, who work and do not work. The study was conducted through a field research, descriptive, addressed quantitatively using statistical procedures. Was studied a population composed of 394 students distributed in three Higher Education Institutions, in the metropolitan region of Belém, in the State of Pará. The sampling was not probabilistic by accessibility, with a sample of 254 subjects. The instrument for data collection was a questionnaire composed of a set of questions divided into three sections: the first related to sociodemographic data, the second section was built to identify the work situation of the respondent and the third section was built with issues related to General Perceived Self-Efficacy Scale proposed by Schwarzer and Jerusalem (1999). Sociodemographic data were processed using methods of descriptive statistics. This procedure allowed characterizing the subjects of the sample. To identify the work situation, the analysis of frequency and percentage was used, which allowed to classify in percentage, the respondents who worked and those that did not work, and the data related to the scale of self-efficacy were processed quantitatively by the method of multivariate statistics using the software of program Statistical Package for Social Sciences for Windows - SPSS, version 17 from the process of Exploratory Factor Analysis. This procedure allowed characterizing the students who worked and the students who did not worked. The results were discussed based on Social Cognitive Theory from the construct of self-efficacy of Albert Bandura (1977). The study results showed a young sample, composed the majority of single women with work experience, and indicated that the characteristics of self-efficacy of students who work and students who do not work are different. The self-efficacy beliefs of students who do not work are based on psychological expectations, whereas the students who work demonstrated that their efficacy beliefs are sustained by previous experiences. A student who does not work proved to be reliant in their abilities to achieve a successful performance in their activities, believing it to be easy to achieve your goals and to face difficult situations at work, simply by invest a necessary effort and trust in their abilities. One who has experience working proved to be reliant in their abilities to conduct courses of action, although know that it is not easy to achieve your goals, and in unexpected situations showed its ability to solve difficult problems

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New technologies appear each moment and its use can result in countless benefits for that they directly use and for all the society as well. In this direction, the State also can use the technologies of the information and communication to improve the level of rendering of services to the citizens, to give more quality of life to the society and to optimize the public expense, centering it in the main necessities. For this, it has many research on politics of Electronic Government (e-Gov) and its main effect for the citizen and the society as a whole. This research studies the concept of Electronic Government and wishes to understand the process of implementation of Free Softwares in the agencies of the Direct Administration in the Rio Grande do Norte. Moreover, it deepens the analysis to identify if its implantation results in reduction of cost for the state treasury and intends to identify the Free Software participation in the Administration and the bases of the politics of Electronic Government in this State. Through qualitative interviews with technologies coordinators and managers in 3 State Secretaries it could be raised the ways that come being trod for the Government in order to endow the State with technological capacity. It was perceived that the Rio Grande do Norte still is an immature State in relation to practical of electronic government (e-Gov) and with Free Softwares, where few agencies have factual and viable initiatives in this area. It still lacks of a strategical definition of the paper of Technology and more investments in infrastructure of staff and equipment. One also observed advances as the creation of the normative agency, the CETIC (State Advice of Technology of the Information and Communication), the Managing Plan of Technology that provide a necessary diagnosis with the situation how much Technology in the State and considered diverse goals for the area, the accomplishment of a course of after-graduation for managers of Technology and the training in BrOffice (OppenOffice) for 1120 public servers

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The Triennial Evaluation of Coordination for the Improvement of Higher Education Personnel (CAPES) is made according to several indicators, divided into several issues and items, and their weights. In these it is evident the importance of scientific periodicals. This study aims to evaluate the relative efficiency of post-graduate students in Business Administration, Accounting and tourism evaluated by CAPES in Brazil. The methodology used the data envelopment analysis - DEA (Data Envelopment Analysis). The data were obtained from the site and organized by the CAPES Qualis score. The analysis was performed by the DEA variable returns to scale, product-oriented (BCC-O), with data from the three-year periods 2004-2006 and 2007-2009. Among the main results are the average increase significantly the relative efficiency of the programs in the period 2007-2009 compared to 2004-2006 period, the highest average efficiency of programs linked to public institutions in relation to private, doctoral programs with the present average efficiency sharply higher than those only with masters, and senior programs in general were more efficient. There is also moderate and significant correlation between the efficiency scores and concepts CAPES. The Malmquist index analysis showed that more than 85% of programs had increased productivity. It is noteworthy that the main effect that influences the increase of the Malmquist index is the displacement of the border (Frontier-shift)

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The objective is to analyze the relationship between risk and number of stocks of a portfolio for an individual investor when stocks are chosen by "naive strategy". For this, we carried out an experiment in which individuals select actions to reproduce this relationship. 126 participants were informed that the risk of first choice would be an asset average of all standard deviations of the portfolios consist of a single asset, and the same procedure should be used for portfolios composed of two, three and so on, up to 30 actions . They selected the assets they want in their portfolios without the support of a financial analysis. For comparison we also tested a hypothetical simulation of 126 investors who selected shares the same universe, through a random number generator. Thus, each real participant is compensated for random hypothetical investor facing the same opportunity. Patterns were observed in the portfolios of individual participants, characterizing the curves for the components of the samples. Because these groupings are somewhat arbitrary, it was used a more objective measure of behavior: a simple linear regression for each participant, in order to predict the variance of the portfolio depending on the number of assets. In addition, we conducted a pooled regression on all observations by analyzing cross-section. The result of pattern occurs on average but not for most individuals, many of which effectively "de-diversify" when adding seemingly random bonds. Furthermore, the results are slightly worse using a random number generator. This finding challenges the belief that only a small number of titles is necessary for diversification and shows that there is only applicable to a large sample. The implications are important since many individual investors holding few stocks in their portfolios

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The present paper has the purpose of investigate the dynamics of the volatility structure in the shrimp prices in the Brazilian fish market. Therefore, a description of the initial aspects of the shrimp price series was made. From this information, statistics tests were made and selected univariate models to be price predictors. Then, it was verified the existence of relationship of long-term equilibrium between the Brazilian and American imported shrimp and if, confirmed the relationship, whether or not there is a causal link between these assets, considering that the two countries had presented trade relations over the years. It is presented as an exploratory research of applied nature with quantitative approach. The database was collected through direct contact with the Companhia de Entrepostos e Armazéns Gerais de São Paulo (CEAGESP) and on the official website of American import, National Marine Fisheries Service - National Oceanic and Atmospheric Administration (NMFS- NOAA). The results showed that the great variability in the active price is directly related with the gain and loss of the market agents. The price series presents a strong seasonal and biannual effect. The average structure of price of shrimp in the last 12 years was R$ 11.58 and external factors besides the production and marketing (U.S. antidumping, floods and pathologies) strongly affected the prices. Among the tested models for predicting prices of shrimp, four were selected, which through the prediction methodologies of one step forward of horizon 12, proved to be statistically more robust. It was found that there is weak evidence of long-term equilibrium between the Brazilian and American shrimp, where equivalently, was not found a causal link between them. We concluded that the dynamic pricing of commodity shrimp is strongly influenced by external productive factors and that these phenomena cause seasonal effects in the prices. There is no relationship of long-term stability between the Brazilian and American shrimp prices, but it is known that Brazil imports USA production inputs, which somehow shows some dependence productive. To the market agents, the risk of interferences of the external prices cointegrated to Brazilian is practically inexistent. Through statistical modeling is possible to minimize the risk and uncertainty embedded in the fish market, thus, the sales and marketing strategies for the Brazilian shrimp can be consolidated and widespread

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This work addresses the study of interdisciplinarity in higher administration education, a topic of great relevance in the present context, due to guidelines issued by Ministry of Education through the National Curriculum Guidelines -NCGs for undergraduate courses in Management. The attention on the subject emerges from the gained experience of a researcher and teacher working as manager of an undergraduate course in Business Administration who set up interdisciplinarity through interdisciplinary projects in a management course pedagogical project at a private university in State of Pará/Brazil. The work rebuilds and reports experiences, and studies the practice of lecturers involved in those interdisciplinary actions. The study aimed to identify changes in pedagogical practices of teachers involved in the searched interdisciplinary experience. To address the questions that directed the work and achieve proposed objectives, from a qualitative approach, a significant bibliographical and documentary work was conducted on the topic. In the survey carried out on secondary sources such as publications of major authors and scientific papers reporting interdisciplinary experiences in higher administration education, it was found that interdisciplinarity for its ambiguous character is still poorly understood by teachers, and reports on its application in administration teaching are incipient. This study also used data collected from primary sources, from dialogues through interviews with educational fellows - teachers and officers of the institution that served as locus of the research, who had the opportunity to experience the studied interdisciplinary experience. Data were processed and analyzed using content analysis technique. Research results showed that teachers of the institution of research have a good understanding of meaning of interdisciplinarity as a link between disciplines; it was also found substantial evidence of changes in teaching practices and actions of such teachers based on their participation in interdisciplinary projects. Although the experience studied can be considered innovative and challenging, much needs to be done in the course management for achievement of interdisciplinary actions in the course, particularly regarding to the removal of institutional, methodological, psychosocial, epistemological obstacles in operationalizing interdisciplinary practices, with emphasis on the need of a process of continuous and specific training aiming at developing skills for interdisciplinary acting, to the extent that these education professionals do not perceive themselves able to act as interdisciplinary lecturers

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The assessment of building thermal performance is often carried out using HVAC energy consumption data, when available, or thermal comfort variables measurements, for free-running buildings. Both types of data can be determined by monitoring or computer simulation. The assessment based on thermal comfort variables is the most complex because it depends on the determination of the thermal comfort zone. For these reasons, this master thesis explores methods of building thermal performance assessment using variables of thermal comfort simulated by DesignBuilder software. The main objective is to contribute to the development of methods to support architectural decisions during the design process, and energy and sustainable rating systems. The research method consists on selecting thermal comfort methods, modeling them in electronic sheets with output charts developed to optimize the analyses, which are used to assess the simulation results of low cost house configurations. The house models consist in a base case, which are already built, and changes in thermal transmittance, absorptance, and shading. The simulation results are assessed using each thermal comfort method, to identify the sensitivity of them. The final results show the limitations of the methods, the importance of a method that considers thermal radiance and wind speed, and the contribution of the chart proposed

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Among the potentially polluting economic activities that compromise the quality of groundwater are the gas stations. The city of Natal has about 120 gas stations, of which only has an environmental license for operation. Discontinuities in the offices were notified by the Public Ministry of Rio Grande do Norte to carry out the environmental adaptations, among which is the investigation of environmental liabilities. The preliminary and confirmatory stages of this investigation consisted in the evaluation of soil gas surveys with two confirmatory chemical analysis of BTEX, PAH and TPH. To get a good evaluation and interpretation of results obtained in the field, it became necessary three-dimensional representation of them. We used a CAD software to graph the equipment installed in a retail service station fuel in Natal, as well as the plumes of contamination by volatile organic compounds. The tool was concluded that contamination is not located in the current system of underground storage of fuel development, but reflects the historical past in which tanks were removed not tight gasoline and diesel

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The aim of this study was to assess the acute and chronic effects of zinc in serum iron profile of children aged 6-9 years in relation to nutritional status and dietary intake. The study participants were 11 children regardless of sex, aged 6-9 years. They were selected from three public schools of the city of Natal, Brazil. Body mass index was used to assess nutritional status. In order to determine the patterns of childhood growth and ideal weight we used the standards of the World Health Organization. The dietary intake assessment was based on information from a three-day prospective food survey. The variables were energy intake, protein, lipids, carbohydrates, fiber, calcium, iron and zinc. All children underwent an intravenous administration of zinc (IVAZn) before and after oral administration of zinc (OAZn) (5 mg Zn / day) for three months. We measured serum iron, hematocrit, hemoglobin and total protein, before and after the use of oral zinc. The analysis of hematocrit, hemoglobin and total protein was performed using standard methods of clinical laboratory. Zinc levels and serum iron were measured by atomic absorption spectrophotometry. The project was evaluated and approved by the Ethics in Research Committee of Federal University of Rio Grande do Norte. Results: All children had normal weight. The consumption of energy, fat, fiber, calcium and iron were below recommended levels. However, the levels of protein and carbohydrates were high. Protein and zinc increased significantly after OAZn. Carbohydrate and protein were elevated in the blood. After OAZn, both protein and zinc increased, being statistically significant. Conclusion: The potential inhibitory effect of physiological or pharmacological doses of zinc on the profile of serum iron was observed in children with healthy weight and aged between 6 and 9 years. This negative effect of zinc did not affect the levels of hematocrit or hemoglobin, and therefore did not cause anemia. This was a multidisciplinary study, involving researchers from medicine, nutrition and pharmacy. This met the requirements of multidisciplinarity of the Post Graduate Program in Health Sciences of Federal University of Rio Grande do Norte.

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The drug targeting has been the subject of extensive studies in order to develop site-specific treatments that minimize side effects and become more effective anticancer therapy. Despite considerable interest in this class, drugs like antibiotics also have limitations, and have been neglected. Using new pharmaceutical technologies, the use of magnetic vectors appear as promising candidate for drug delivery systems in several studies. Small magnetic particles bound to the drug of interest can be modulated according to the orientation of a magnet outside the body, locating and holding in a specific site. In this work, we propose the use of High Energy Milling (HEM) for synthesis of a magnetic vector with characteristics suitable for biomedical applications by intravenous administration, and for the formation of an oxacillin-carrier complex to obtain a system for treating infections caused by Staphylococcus aureus. The results of the variation of milling time showed that the size and structural properties of the formed material change with increasing milling time, and in 60 hours we found the sample closest to the ideal conditions of the material. The vector-drug system was studied in terms of structural stability and antimicrobial activity after the milling process, which revealed the integrity of the oxacillin molecule and its bactericidal action on cultures of Staphylococcus aureus ATCC