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

Movimento estudantil e serviço social no capitalismo contemporâneo: tendências e particularidades

This dissertation aims to analyze the social direction in which the Student Movement in Social Work in Brazil (ENESSO) has gone through. This is done considering how the functioning of the National Executive, the Brazilian Social Work Student union has operated. The research analyzed their political position regarding the university as well as professional education in the period of 2003 to 2008. The study s theoretical and methodological object was obtained according to its structural, juncture, and time determinants. All of the mentioned elements considered the contemporary capital crisis and its implications towards the State and Society emphasizing specifically the changes that occurred in the University regarding professional education. For the purpose of data collection and production, a documental and field research was realized. Thus, interviews were done considering one manager of each management period of the ENESSO group in the time span of 2003 to 2008. Some subjects that represented the Brazilian Social Work Teaching and Research Association (ABEPSS) as well as were also interviewed. These subjects have had a relevant role in partnership with these entities and represented students in the contemporary scene. Results suggest that ENESSO has developed work that defends a project of a public, free and laic quality university. This entity also defends a project that considers the 1996 Curricular Guidelines. Currently, there is internal dispute in the social direction of the MESS, this is seen amongst political groups that diverge in opinions related to the analysis done by the Lula government regarding the political role that the National Student Union-UNE has taken in the counter-reform of higher education. This current juncture is seen as extremely individualist and it results as in unfavorable for the collective organization of the working class, especially regarding student movement. MESS has been going through a moment of profound instability and this dimension is being expressed by the absence of national coordinator for the 2008/2009 management period at ENESSO. Even though there are difficulties, it is possible to point out partnership of the entities that represent the national Social Work in Brazil. These partnerships are all related to a struggle and search for the development of a professional project that leads towards the sociability awareness that goes beyond capital.

A organização sindical dos assistentes sociais no Brasil: dilemas e desafios contemporâneos

This paper discusses the dilemmas and challenges of the union of social workers in contemporary Brazil. The study is supported by the theme in a literature search, especially productions that deal with the trade union movement of workers in the brazilian reality, as well as on field research, which consisted of interviews with national trade union leaders of the CUT and CONLUTA as also representatives of national organizations representing the professional category of social workers, notably CFESS, ABEPSS ENESSO and a labor union and the national category, FENAS. The analysis of the object is oriented in the perspective of totality, considering its founding and contradictory aspects of the current socio-historical dynamics. The inflections occurred in the razilian Labor Movement in the early 1990s, during which the offensive of capital, characterized by the fusion of flexible accumulation and the dictates of neoliberal policy is established in the country, caused a profound shock in life and organization of the class working. The major repercussions of this process are evident today in the form of defensive organization of trade union struggles, notably fragile and fragmented. In the case of the category of social workers is symptomatic of the political backlash, experienced the process of reopening their unions and the creation of FENAS. This definition, part of the analysis that considers more strategic perspective of class organization, corporate antiunionism of the mass of the 1980s, built, largely, by category and expressed by the extinction of their union and unification to the broader struggles of workers with transition to unionization by industry. Given this reality, we analyze the performance of the political perspectives of the brazilian labor movement, from the characterization of organizational arrangements for trade union struggles and situate this process, the motion to reopen union of social workers, from the emergence of FENAS. Therefore, we aimed to identify the particular and the ideological and political perspectives that make up the dilemma of the trade union movement from this reopening, as corresponds to a political trend, largely, overcome within the brazilian social work

Computabilidade no espaço dos intervalos reais: um modelo BSS intervalar

A matemática intervalar é uma teoria matemática originada na década de 60 com o objetivo de responder questões de exatidão e eficiência que surgem na prática da computação científica e na resolução de problemas numéricos. As abordagens clássicas para teoria da computabilidade tratam com problemas discretos (por exemplo, sobre os números naturais, números inteiros, strings sobre um alfabeto finito, grafos, etc.). No entanto, campos da matemática pura e aplicada tratam com problemas envolvendo números reais e números complexos. Isto acontece, por exemplo, em análise numérica, sistemas dinâmicos, geometria computacional e teoria da otimização. Assim, uma abordagem computacional para problemas contínuos é desejável, ou ainda necessária, para tratar formalmente com computações analógicas e computações científicas em geral. Na literatura existem diferentes abordagens para a computabilidade nos números reais, mas, uma importante diferença entre estas abordagens está na maneira como é representado o número real. Existem basicamente duas linhas de estudo da computabilidade no contínuo. Na primeira delas uma aproximação da saída com precisão arbitrária é computada a partir de uma aproximação razoável da entrada [Bra95]. A outra linha de pesquisa para computabilidade real foi desenvolvida por Blum, Shub e Smale [BSS89]. Nesta aproximação, as chamadas máquinas BSS, um número real é visto como uma entidade acabada e as funções computáveis são geradas a partir de uma classe de funções básicas (numa maneira similar às funções parciais recursivas). Nesta dissertação estudaremos o modelo BSS, usado para se caracterizar uma teoria da computabilidade sobre os números reais e estenderemos este para se modelar a computabilidade no espaço dos intervalos reais. Assim, aqui veremos uma aproximação para computabilidade intervalar epistemologicamente diferente da estudada por Bedregal e Acióly [Bed96, BA97a, BA97b], na qual um intervalo real é visto como o limite de intervalos racionais, e a computabilidade de uma função intervalar real depende da computabilidade de uma função sobre os intervalos racionais

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.