Tangibilidade, classe de ativos e estrutura de capital das empresas listadas na BM&FBOVESPA

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

Avaliação da expressão das moléculas HLA de classe I não clássicas HLA-G E HLA-E em espécimes gástricas de pacientes acometidos com a bactéria Helicobacter Pylori

The expression of human leukocyte antigen G (HLA-G) and human leukocyte antigen E (HLA-E) in physiological and pathological processes remains unknown, it is believed that these molecules play a fundamental role in the establishment and maintenance of immune tolerance by inhibiting the functions of immunocompetent cells. In literature we found no published study involving the bacterium Helicobacter pylori (H. pylori) with expression of HLA-G and HLA-E. The objective this study is investigated the expression of this protein in gastric biopsies of patients with the bacterium H. pylori. Sixty-four biopsies of the patients with diagnosis of infection by H. pylori were evaluated to expression of HLA-G and HLA-E. The samples were stratified according to the presence of carcinoma or peptic ulcers. Patients without H. pylori were used to control. To investigate the expression of this protein were used immunohistochemistry technique with monoclonal antibody anti-HLA-G and anti-HLA-E. Other criteria such as analysis of the inflammatory infiltrate (hematoxylin-eosin) and identification of H. pylori (Giemsa) were analyzed. We detected HLA-G and HLA-E molecules in the most samples containing ulcer and gastric carcinoma. In negative control group was not detected the presence of HLA-G and HLA-E. The presence of H. pylori seems modulate the expression of HLA-G and HLA-E, favoring the evolution of infection, giving different degrees of gastric lesion in epithelium of these patients

O aluno surdo em classe regular: concepções e práticas dos professores

Le texte se rapporte à une recherche sur les conceptions d enseignants concernant l inclusion scolaire d élèves sourds , et leurs ralations avec les pratiques qu ils développent dans les classe régulières. Elle a été conduite dans une école publique régulière appartenant à la commune de Assu RN, et dont le choix méthodologique a été une approche qualitative, du genre ethnographyque. La construction des données devient d un processus d observation, de l application d entretiens demi-structurés et de l analyse de documents, ayant pour sujets quatre enseignants des années initiales de l enseignement fondamental. L apport théorique de base a été la théorie socio-culturelle proposée par Vygotsky (2003 ; 2005), censée traduire la compréhension de l homme dans sa dimension historique et culturelle, et mettre en évidence l interaction sociale en tant que condition pour le développement des individus. Les données font connaître que les enseignants sujets de la recherche sont favorables à l inclusion scolaire des élèves sourds dans les classes régulières, néanmoins soulignent le besoin d un changement à l école pour que l inclusion devienne une réalité. Les enseignants sont d avis que l apprentissage des élèves sourds se fait d une façon qui met trop de temps, moyennant l utilisation de recours spécifiques, tels que l usage du langage des signes (Libras). Ils signalent les difficultés qu ils doivent faire face quand il s agit de travailler pédagogiquement avec ces élèves dans le quotidien, telles que : manque d un travail collectif à l école ; besoin d une formation spécialisée ; démonstration de sentiments de peur, ou préjugés de la part de quelques uns du personnel de l école , tout celà interférant directement dans leurs attitudes et leurs actions faces aux élèves ; manque d appui des instances administratives de l école ; absence de politiques consistentes pour guider l éducation sous un regard inclusif. Quant aux pratiques pédagogiques développées à l école, la recherche laisse voir que, par rapport à la présence des élèves sourds, très peu d adaptations y ont été introduites, d où se dégage que la planification des actions éducatives à l école se tourne, prioritairement, vers les élèves qui écoutent, c est-à-dire, vers un groupe apparemment homogène. On a constaté, en plus, qu il n existe pas à l école aucun professionnel habilité pour l établissement d un processus de communication avec les élèves sourds. Malgré ces difficultés, les enseignants avouent, quand même, que travailler avec ces élèves rapporte toujours des bénéfices, tels que la collaboration et le respect mutuels chez les élèves, l acquisition de nouveaux savoirs et l amélioration de la pratique pédagogique des enseignants

Narrativas infantis: o que nos contam as crianças de suas experiências no hospital e na classe hospitalar

This dissertation focuses on the narratives of children hospitalized with chronic diseases. The overall goal is to deduce, from the look of the child health care, hospital class contributions to the process of school inclusion. The research is part of the qualitative ethnographical approach and is based on the principles and research methods (auto)biographical in education and schooling in hospital. Participated in the investigation 05(five) children, aged between 06 (six) and 12 (twelve) years of age, treated at the Center for Children s Onco-Hematology, Varela Santiago Children s Hospital in Natal-RN. The corpus used for the analysis comprises five (05) narrative interviews, 03 (three) drawings made by children as well as records in the researcher s field diary. The sources were collected during the months of August 2010 to February 2011. The analysis revealed that the inclusion of the hospital class, and ensure the right to education, contributes to the construction of strategies for coping with illness and hospitalization, as it promotes autonomy, comfort, playfulness and self-knowledge, the rand the world, easing the stress of hospitalization. The figure of the teacher took the class hospital in the voices of children, a reliever and minimizing the role of double exclusion that cause illness and hospitalization, showing the contributions to (re) construction of identity and subjectivity constitution strengthened. The children interviewed said that the hospital class leave the hospital more cheerful. The playfulness and learning experiences in the hospital are seen by children as actions that go beyond the physical treatment of the disease, since it provides them with acceptance and understanding of hospitalization and illness, to give them affective security and emotional. In conclusion, the narratives of children confirm that the service class hospital ensures continuity of schooling, but they reveal, namely, that this service provides them socialization among peers and with adults, strengthening the emotional, social and cognitive biopsychosocial perspective of attention

Uma contribuição à avaliação dos impactos da gestão de estoque na satisfação e fidelização pós-vendas de clientes de concessionárias de automóveis : um estudo empírico em Natal-RN

This paper aims to conduct a study to evaluate and measure the possible impact that the unavailability of spare parts can have on customer satisfaction for car dealerships in the post-sales. A theoretical-conceptual review on the subject of satisfaction and loyalty, on the backdrop of the reality of the automobile market, allowed the construction of a research tool dedicated to collect opinions of car owners, to allow an analysis empirical relationship between the availability of parts, repairs or scheduled service possible, and change or stay on the mark on the occasion of change of vehicle. 236 forms were applied to car owners in the city of Natal / RN. The results obtained in this survey allowed the identification of the unavailability of parts as a significant factor, among others, the motivation for the customer to switch brands. Collaterally, we could also conclude that the dynamics of change in marks, whatever its motivation, is reflected in the perceived positions of the different brands as the market share both in strictly quantitative terms and in terms of relative positioning, with significant changes in the ranking of consumer preferences for different brands available

Gestão de estoques: uma proposta de reposição contínua para material médico hospitalar e medicamentos em um hospital universitário federal do estado do Rio Grande do Norte

The inventory management in hospitals is of paramount importance, since the supply materials and drugs interruption can cause irreparable damage to human lives while excess inventories involves immobilization of capital. Hospitals should use techniques of inventory management to perform replenishment in shorter and shorter intervals, in order to reduce inventories and fixed assets and meet citizens requirements properly. The inventory management can be an even bigger problem for public hospitals, which have restrictions on the use of resources and decisionmaking structure more bureaucratized. Currently the University Hospital Onofre Lopes (HUOL) uses a periodic replacement policy for hospital medical supplies and medicines, which involves one moment surplus stock replenishment, the next out of stock items. This study aims to propose a system for continuous replenishment through order point for inventory of medical supplies and medicines to the hospital HUOL. Therefore, a literature review of Federal University Hospitals Management, Logistics, Inventory Management and Replenishment System in Hospitals was performed, emphasizing the demand forecast, classification or ABC curve and order point system. And also, policies of inventory management and the current proposal were described, dealing with profile of the mentioned institution, the current policy of inventory management and simulation for continuous replenishment order point. For the simulation, the sample consisted of 102 and 44 items of medical and hospital drugs, respectively, selected using the ABC classification of inventory, prioritizing items of Class A, which contains the most relevant items in added value, representing 80 % of the financial value in 2012 fiscal year. Considering that it is a public organization, subject to the laws, we performed two simulations: the first, following the signs for inventory management of Instruction No. 205 (IN 205 ), from Secretary of Public Administration of the Presidency ( SEDAP / PR ), and the second, based on the literature specializing in inventory management hospital. The results of two simulations were compared to the current policy of replenishment system. Among these results are: an indication that the system for continuous replenishment reorder point based on IN 205 provides lower levels of safety stock and maximum stock, enables a 17% reduction in the amount spent for the full replenishment of inventories, in other words, decreasing capital assets, as well as reduction in stock quantity, also the simulation made from the literature has indicated parameters that prevent the application of this technique to all items of the sample. Hence, a change in inventory management of HUOL, with the application of the continuous replenishment according to IN 205, provides a significant reduction in acquisition costs of medical and hospital medicine

Apropriações, conflitos e negociações de gênero, classe e sorologia: etnografando situações e performances no mundo social do HIV/AIDS (Rio de Janeiro)

Considerando o caráter multifacetado e socialmente heterogêneo da epidemia do HIV/AIDS, gostaria de refletir sobre as formas pragmáticas de apropriação, negociação e conflito de gênero em termos das disposições possíveis de masculinidade e feminilidade ou, ainda, suas amplas combinações entre homens e mulheres de diferentes identidades sexuais e diversos status sorológicos. Os contextos a serem explorados e descritos são aqueles particulares ao mundo social da AIDS, incluindo tanto o cotidiano de uma ONG AIDS específica, bem como os que se apresentam em situações tanto públicas como privadas na cidade do Rio de Janeiro. Pretendo discutir como novas subjetividades podem se constituir a partir dos usos de categorias sexuais e sorológicas, valores morais e de expressões performativas de gênero.