77 resultados para Manipulação contábil

em Universidade Federal do Rio Grande do Norte(UFRN)


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This research started with an investigation about the theatrical speaking. Through an empirical methodology that analyzed a practical experience of creating a play and bibliographical research, the actress/researcher investigated ways to manipulate musical parameters as tools in the creation process of the actor s voice. The actress/researcher attempted to connect theory and practice, moved by the desire to find a vocal expression in theater that unfolds as living and transforming movement. This dissertation also contains the report of pedagogical experiences, in which the actress/researcher explored strategies to teach the appropriation of musical parameters in the construction of the vocal work of the actor. Considering that speaking in theater is closer to singing than everyday speech, she concluded that the actor may compose music as a music composer does in the elaborating process of building vocal scores. Therefore, she demonstrated that it is of fundamental importance a musical training in the development of the actor.

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Compounded medicines have been reported by the ANVISA due to decreased of the therapeutic response or toxicity of these formulations. The aim of this work was to investigate the physicochemical quality control among naproxen sodium oral suspensions 25 mg/mL obtained from six compounding pharmacies (A, B, C, D, E and F) and the manufactured suspension (R). In the quality control test, the tests of pH, content, homogeneity, volume and physical and organoleptic characteristics were performed according to the Brazilian Pharmacopoeia. The analytical method for determination of naproxen in suspensions was validate. This method showed excellent precision, accuracy, linearity and specificity. In the content test the suspensions B, C and E showed lower value and the F suspension showed a high value of the content. The products C and E were disapproved in the description of the physical and organoleptic characteristics test. In the pH test, three suspensions were outside specifications (C, E and F). Only the products R, A and D showed satisfactory results in these tests and therefore they were approved for relative bioavailability test. The R, A and D suspensions were orally administered to Wistar rats and the blood samples were taken at time intervals of 10, 20, 40, 60 min, 3, 4, 6, 24 and 48 h. The plasma samples were immediately stored at 80 ºC until analysis of HPLC. The bioanalytical method validation showed specificity, linearity (R2 0.9987), precision, accuracy, good recovery and stability. The chromatographic conditions were: flow rate of 1.2 mL.min-1 with a mobile phase of acetonitrile : sodium phosphate buffer pH 4.0 (50:50, v/v) at 280 nm, using a C18 column. The confidence interval of 90% for the Cmax and AUCt ratio was within the range of 80 - 125% proposed by the FDA. Only one suspension, obtained from the compounding pharmacy D, was considered bioequivalent to the rate of absorption under the conditions proposed by this study. Thus, the results indicate the need for strict supervision from the relevant authorities to ensure the patient safety and the quality of compounded drugs by pharmacies

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In recent debates about the issues of quality, the theme organizational culture and Six Sigma has appeared ever more frequently. In this context several authors suggest that the adoption of Six Sigma practices is influenced by culture. This work focuses on the relationship of organizational culture and quality to the practices of Six Sigma quality. Thus a descriptive-exploratory and correlational study of forty pharmacies of manipulation from Rio Grande do Norte was undertaken. Data collection identified features of companies and the level of use of the practices of Six Sigma quality that have been identified in the literature. For the Organizational Culture evaluation was used the Competitive Value Model (Cameron & Quinn, 1996), tested on north-American organizations and considered a high value academic and professional instrument. This model has been involved with the taximetrics created by Cameron who classifies quality culture in four levels. The results suggest that the Group and Developmental cultures are associated with higher levels of use of the practices of Six Sigma quality than the Rational and Hierarchical Cultures. Regarding the levels of the culture s quality, the highest levels were most frequently cited in Errors Prevention and Perpetual Improvement and Creativity, being the last one more positively related to the Six Sigma indicators

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Last century Six Sigma Strategy has been the focus of study for many scientists, between the discoveries we have the importance of data process for the free of error product manufactory. So, this work focuses on data quality importance in an enterprise. For this, a descriptive-exploratory study of seventeen pharmacies of manipulations from Rio Grande do Norte was undertaken with the objective to be able to create a base structure model to classify enterprises according to their data bases. Therefore, statistical methods such as cluster and discriminant analyses were used applied to a questionnaire built for this specific study. Data collection identified four group showing strong and weak characteristics for each group and that are differentiated from each other

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In the two last decades of the past century, following the consolidation of the Internet as the world-wide computer network, applications generating more robust data flows started to appear. The increasing use of videoconferencing stimulated the creation of a new form of point-to-multipoint transmission called IP Multicast. All companies working in the area of software and the hardware development for network videoconferencing have adjusted their products as well as developed new solutionsfor the use of multicast. However the configuration of such different solutions is not easy done, moreover when changes in the operational system are also requirede. Besides, the existing free tools have limited functions, and the current comercial solutions are heavily dependent on specific platforms. Along with the maturity of IP Multicast technology and with its inclusion in all the current operational systems, the object-oriented programming languages had developed classes able to handle multicast traflic. So, with the help of Java APIs for network, data bases and hipertext, it became possible to the develop an Integrated Environment able to handle multicast traffic, which is the major objective of this work. This document describes the implementation of the above mentioned environment, which provides many functions to use and manage multicast traffic, functions which existed only in a limited way and just in few tools, normally the comercial ones. This environment is useful to different kinds of users, so that it can be used by common users, who want to join multimedia Internet sessions, as well as more advenced users such engineers and network administrators who may need to monitor and handle multicast traffic

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This work presents a packet manipulation tool developed to realize tests in industrial devices that implements TCP/IP-based communication protocols. The tool was developed in Python programming language, as a Scapy extension. This tool, named IndPM- Industrial Packet Manipulator, can realize vulnerability tests in devices of industrial networks, industrial protocol compliance tests, receive server replies and utilize the Python interpreter to build tests. The Modbus/TCP protocol was implemented as proof-of-concept. The DNP3 over TCP protocol was also implemented but tests could not be realized because of the lack of resources. The IndPM results with Modbus/TCP protocol show some implementation faults in a Programmable Logic Controller communication module frequently utilized in automation companies

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In this work, we propose a Geographical Information System that can be used as a tool for the treatment and study of problems related with environmental and city management issues. It is based on the Scalable Vector Graphics (SVG) standard for Web development of graphics. The project uses the concept of remate and real-time mar creation by database access through instructions executed by browsers on the Internet. As a way of proving the system effectiveness, we present two study cases;.the first on a region named Maracajaú Coral Reefs, located in Rio Grande do Norte coast, and the second in the Switzerland Northeast in which we intended to promote the substitution of MapServer by the system proposed here. We also show some results that demonstrate the larger geographical data capability achieved by the use of the standardized codes and open source tools, such as Extensible Markup Language (XML), Document Object Model (DOM), script languages ECMAScript/ JavaScript, Hypertext Preprocessor (PHP) and PostgreSQL and its extension, PostGIS

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This work presents the tVoice, software that manipulates tags languages, extracting information and, being integral part of the VoiceProxy system, it aids bearers of special needs in the access to the Web. This system is responsible for the search and treatment of the documents in the Web, extracting the textual information contained in those documents and preceding the capability of generating eventually through translation techniques, an audio script, used by the of interface subsystem of VoiceProxy, the iVoice, in the process of voice synthesis. In this stage the tVoice, besides the treatment of the tag language HTML, processes other two formats of documents, PDF and XHTML. Additionally to allow that, besides the iVoice, other interface subsystems can make use of the tVoice through remote access, we propose distribution systems techniques based in the model Client-Server providers operations of the fashion of a proxy server treatment of documents

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This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures

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This work deals with the cattle raising activity in Brasil, it´s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research´s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole

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This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process

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The objective of the present thesis was to use the manipulation of oocytes enclosed in preantral follicles (MOEPF) as a tool for the female gametes rescue and optimization, from wild species of Caatinga biome. The thesis was divided into 4 experiments. At first experiment, it was performed the estimative and description of the agouti (Dasyprocta leporina) preantral follicles (PF) histologic and ultrastructural features, in which it was estimated 4419.8 ± 532.26 and 5397.52 ± 574.91 follicles for the right and left ovary, respectively, and the majority (86,63%) belonged to the primordial follicles category (P<0.05). Most of the population consists of morphologically normal follicles (70.78%), presenting a large and central nuclei and uniform cytoplasm. At ultrastructural evaluation it was verified the presence of a great number of round mitochondrias associated to lipid droplets. In the second experiment, it was performed the estimative and description of yellow-toothed cavies (Galea spixii) PF characteristics, also, the evaluation of the effect of solid surface vitrification (SSV) on the in situ PF morphology. The total of 416.0 ± 342.8 PF was estimated for the ovary pair and the presence of a large quantity of primary follicles (P<0.05) was evidenced. Most of the PF was morphologically normal (94.6%), in which the oocyte nuclei presented condensed granules of heterochromatin. Round or elongated shaped mitochondria constituted the most abundant organelles. In regard of the SSV, the protocol using the dimethylsulfoxide (DMSO) 3M possibility the preservation of 69.5% of morphologically normal PF, which was evidenced by the light and transmission electronic microscopy. At third experiment, the evaluation of the SSV procedure on the morphology and viability in situ PF form collared peccaries (Pecari tajacu) was performed. No differences were observed among treatments, in which the use of DMSO, ethylene glycol (EG) and dimethylformamide (DMF) as cryoprotectants, regardless its concentration, promoted the morphology preservation of much than 70% of PF. Concerning the PF viability, the DMSO and EG promoted the best preservation. The fourth experiment aimed to evaluate the effect of α MEM+ or TCM199 associated or not to 50 ng of FSHr on the morphology, activation and growth of collared peccaries PF, in vitro cultured (IVC) during 1 or 7 days and the effect on the extracellular matrix (ECM). After 7 days of IVC only the use of TCM199/FSH maintained the proportion of intact PF, similar to day 1(63.2%), however, no differences were observed among treatments (P>0.05). Also, an improvement of the proportion of intact growing PF was verified (P>0.05). By the Ag-NOR analysis it was observed that only the treatment using TCM199/FSH promoted the maintenance of cell proliferation similar to day 1 (P>0.05). The picrosirius red stain revealed that ECM remained intact in all treatments (P>0.05). Thus, as the general conclusion, the use of MOEPF in the refereed species allowed the knowledge of aspects related to its reproductive morphology and physiology, enabling the germplasm conservation, with the possibility of germplasm bank formation, as the elucidation of mechanisms related to the PF survive and in vitro development.

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The primary somatosensory cortex (S1) receives inputs from peripheral tactile receptors and plays a crucial role on many important behaviors. However, the plastic potential of this region is greatly reduced during adulthood, limiting functional recovery after injuries. This fact is due to the presence, in the brain parenchima, of structures and substances that have an inhibitory effect on plasticity, such as chondroitin sulfate proteoglicans (CSP) present in the perineuronal.nets (PNNs) surrounding a subset of neurons. Maturation of PNNs coincide with the closure of critical periods of plasticity in cortical areas, since CSP act to stabilize synaptic contacts. Removal of CSP is proven to be an effective therapeutic approach to restore plasticity and increase the odds of functional recovery after cortical lesion. In the present work, we removed CSP from the sensorimotor cortex of rats to restore plasticity and promote the compensatory morphofunctional regeneration of cortical circuits modified by removal of mystacial vibrissae during the critical period. Treatment with the CSP-digesting enzyme chondroitinase ABC proved efficient to restore plasticity in S1 circuits, as evidenced by morphological rearrangements and functional recovery.

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The primary somatosensory cortex (S1) receives inputs from peripheral tactile receptors and plays a crucial role on many important behaviors. However, the plastic potential of this region is greatly reduced during adulthood, limiting functional recovery after injuries. This fact is due to the presence, in the brain parenchima, of structures and substances that have an inhibitory effect on plasticity, such as chondroitin sulfate proteoglicans (CSP) present in the perineuronal.nets (PNNs) surrounding a subset of neurons. Maturation of PNNs coincide with the closure of critical periods of plasticity in cortical areas, since CSP act to stabilize synaptic contacts. Removal of CSP is proven to be an effective therapeutic approach to restore plasticity and increase the odds of functional recovery after cortical lesion. In the present work, we removed CSP from the sensorimotor cortex of rats to restore plasticity and promote the compensatory morphofunctional regeneration of cortical circuits modified by removal of mystacial vibrissae during the critical period. Treatment with the CSP-digesting enzyme chondroitinase ABC proved efficient to restore plasticity in S1 circuits, as evidenced by morphological rearrangements and functional recovery.

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This research started with an investigation about the theatrical speaking. Through an empirical methodology that analyzed a practical experience of creating a play and bibliographical research, the actress/researcher investigated ways to manipulate musical parameters as tools in the creation process of the actor s voice. The actress/researcher attempted to connect theory and practice, moved by the desire to find a vocal expression in theater that unfolds as living and transforming movement. This dissertation also contains the report of pedagogical experiences, in which the actress/researcher explored strategies to teach the appropriation of musical parameters in the construction of the vocal work of the actor. Considering that speaking in theater is closer to singing than everyday speech, she concluded that the actor may compose music as a music composer does in the elaborating process of building vocal scores. Therefore, she demonstrated that it is of fundamental importance a musical training in the development of the actor.