23 resultados para Regime de contabilidade de caixa

em Universidade Federal do Rio Grande do Norte(UFRN)


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The present work presents a contribution in the study of modelings of transference of heat for foods submitted to the experimental tests in the considered solar oven, where the best modeling for the beefburger of chicken in study was evaluated, comparing the results, considering this food as a half-infinite(1er object considered model) and,after that, considered the chicken beefburger as a plain plate in transient regimen in two distinct conditions: not considering and another model considering the contribution of the generation term, through the Criterion of Pomerantsev. The Sun, beyond life source, is the origin of all the energy forms that the man comes using during its history and can be the reply for the question of the energy supplying in the future, a time that learns to use to advantage in rational way the light that this star constantly special tax on our planet. Shining more than the 5 billion years, it is calculated that the Sun still in them will privilege for others 6 billion years, or either, it is only in the half of its existence and will launch on the Earth, only in this year, 4000 times more energy that we will consume. Front to this reality, would be irrational not to search, by all means technical possible, to use to advantage this clean, ecological and gratuitous power plant. In this dissertation evaluate the performance of solar cooker of the type box. Laboratory of Solar Energy of the Federal University of the Great River of North - UFRN was constructed by the group (LES) a model of solar stove of the type box and was tested its viability technique, considering modeling foods submitted when baking in the solar oven, the cooker has main characteristic the easiness of manufacture and assembly, the low cost (was used material accessible composition to the low income communities) and simplicity in the mechanism of movement of the archetype for incidence of the direct solar light. They had been proposals modeling for calculations of food the minimum baking time, considering the following models of transference of heat in the transient state: object the halfinfinite, plain plate and the model of the sphere to study the necessary temperature for the it bakes of bread (considering spherical geometry). After evaluate the models of transmission of heat will be foods submitted you the processes of to it bakes of, the times gotten for the modeling with the experimental times of it bakes in the solar oven had been compared, demonstrating the modeling that more good that it portraies the accuracies of the results of the model

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CARVALHO, Luciana Moreira.;CARVALHO, Monica Marques. O registro da memória através dos diários virtuais:o caso dos blogs.Em Questão, Porto Alegre, v. 11, n. 1, p. 53-66, jan./jun. 2005.ISSN 1808-5245. Disponivel em:dex.php/EmQuestao/article/viewArticle/111>. Acesso em: 04 out. 2010. ão

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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 performance of the State in the economic area is only legitimized when to be given in virtue of the protection of the principles established constitutionally. Thus, the economic intervention of the State prioritizes the formation of a joust economic order and in this context, it fulfills to us to define, to the long one of this work, the contours of the intervention of the State in the economic domain in the presence of the Federal Constitution of the Republic of 05 of October of 1988, and, more specifically, in the petroliferous economic sector by means of the interventive contribution instituted after the Constitutional amendment 33/2001, with Law 10.336/2001. With the creation of this institute, in Brazil, emerged innumerable quarrels concerning its constitutional legitimacy, directing uncurling of the research to the study of the state intervention through this contribution and its constitutional limits, in the purpose to demonstrate the parameters for its institution and application. In this way, the interventive contribution in the fuel sector (CIDE-Combustíveis) shows itself as an intervention instrument on the economic domain, acting in way to finance the indirect performance of the State, specially in what concerns to the promotion of the principle of sustainable development principle. Therefore, CIDE-Combustíveis is an able instrument to concretizes the mentioned constitutional principle. Thus, the division of its incomes promotes the consolidation of the principle of the cooperative federalism. In this direction, from premises of the environmental tax law, this intends to demonstrate the utility and constitutionality of this exaction tax, primordially with regard to the realization of the basic right to the balanced environment

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In Brazil, constitutional clauses regarding religious freedom have concrete applications in Private Law. Church-State Law, or "Ecclesiastical Law of the State," studies the legal principles which may be applicable to religious activity, exercised individually and collectively. The study of Church-State Law in Brazil lacks a thorough introduction to the constitutional and civil aspects of religious organizations: such an introduction is the main end of this work. Following a brief introduction, the main aspects of religious freedom and the principle of private autonomy as it concerns religious organizations are explained. A careful introductory analysis of Church-State Law in Brazil is thus developed: (1) the historical aspects, including a detailed account of the relations between Catholicism, the established religion up to 1889, and the government; (2) the current constitutional principles, as presented in the text of the federal Constitution of 1988, regarding the rights and claims of religious organizations; (3) how the same constitutional principles are to be used in the interpretation of Private Law (especially the Civil Code of 2002), fostering and preserving the uniqueness of religious organizations in the Brazilian legal system. A brief complementary chapter presents some aspects of the legal position of religious institutions in three other nations whose constitutional documents have influenced the current Brazilian federal Constitution (France, Spain, and the United States)

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The present study examined the relations of power in the management of the Escola Estadual Presidente Kennedy, including the deliberate decisions on the School Council and School Fund, which guided the organization of the school. We sought to understand the management models that influenced the school organization, promoting contradictions in the decision making process. The school management is intensely marked by management models from the business logics as in the case of managerialism of bureaucracy. The formulation of educational policies based on managerialism has proposed a school-centered management with intense accountability of the school community in planning and monitoring the public services. The influences of these models subsidize hierarchical power relations that undermine the actions of decision-making of the collegiate bodies for the democratization of school management. To develop a research on the power, the investigation was based on studies of Bourdieu and Foucault. These authors understand the power in a relational system in a double sense, both in terms of discipline and the possibility of resistance. A theoreticalmethodological matrix was developed focusing on literature review, document analysis, structured interviews with twelve representatives of the segments belonging to the School Council and School Fund, as well as observations in meetings with the production of field notes. It was found that power relations experienced in the organization and activities of the school boards are marked by changes in public management over the years, promoting the contradictions between the concepts of corporate management originated in the business logics and the perspective of democratic management subsidized by official legislative documents at the national and state levels. The observations in meetings and analysis of the records showed that representatives related to management (president and manager of the school) have a privileged position with regard to exposure of their propositions, and are more likely to take a position in the political game of the collegiate bodies of work. It was also seen that the irregularity of meetings, particularly of the School Fund meetings, limits the experience of operation of the representatives in discussions concerning the planning and monitoring the actions of school management. Reports from representatives of the School Council showed that certain segments related to the management recognize their power of decision, however others have little interfere in the decision-making process in order to expound the desires of those who are represented by them. In the School Fund, the analysis of the records and interviews showed restricted moments of the meeting of representatives, and these only being aimed at choice or approval of the implementation plan prepared by the school management. The results showed no indications of moments of reflection to study the best chance for applicability of resources. This collegiate body (School Fund) has a questionable action when planning and monitoring the applicability of the financial resources of the School. To sum up, it was found that the Escola Estadual Presidente Kennedy still lives hierarchical power relations that undermine the institutionalization of democratic management in the various representative segments may take place in the game of political decision-making processes necessary for the organization of the school

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The changes incurred in the financial system with the introduction of new technologies and new forms of administration of banks has caused impact on the health of workers. These changes, which passed in the process of work, generate a combined share of the risk factors that result in numerous injuries and illnesses among banks, notably between the operators of banks tellers. The Work-Related Musculoskeletal Disordes - WRMD represent a group of occupational diseases always present among these workers. Because of its high incidence and the amount of financial resour envolved to manage the problem has been the object of constant study. This paper aims to analyze the bank teller activity; search the occurrence of WRMD in the activity, identifying the factors determining the occurrence of WRMD in the activity and determine the real number of touchs on a keyboard made by the operator and propose solutions that influence the reduction of illness in the workplace of the bank teller. Methodological tools of ergonomics are used to provide a broad knowledge of aspects of work that have been studied and influential in the generation of occupational diseases studied. It was found that activity put workers to serious risk of occupational diseases. As the main contributory factors and determinants for this illness: the requirements and control the numbers daily endorsements; evaluation system based on performance targets for productivity; management system at time of service to customers; work with stressful factors (broken box); excess of time worked; furniture of workstations with ergonomic inadequacies and policy for the prevention of occupational diseases inefficient. They have also noted cases of illness for DORT workers without fulfilling the legal requirement of the issuance of the communication of labour accident and without the removal of the employee of the workplace

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This study presents a description of the development model of a representation of simplified grid applied in hybrid load flow for calculation of the voltage variations in a steady-state caused by the wind farm on power system. Also, it proposes an optimal load-flow able to control power factor on connection bar and to minimize the loss. The analysis process on system, led by the wind producer, it has as base given technician supplied by the grid. So, the propose model to the simplification of the grid that allows the necessity of some knowledge only about the data referring the internal network, that is, the part of the network that interests in the analysis. In this way, it is intended to supply forms for the auxiliary in the systematization of the relations between the sector agents. The model for simplified network proposed identifies the internal network, external network and the buses of boulders from a study of vulnerability of the network, attributing them floating liquid powers attributing slack models. It was opted to apply the presented model in Newton-Raphson and a hybrid load flow, composed by The Gauss-Seidel method Zbarra and Summation Power. Finally, presents the results obtained to a developed computational environment of SCILAB and FORTRAN, with their respective analysis and conclusion, comparing them with the ANAREDE

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Amongst the results of the AutPoc Project - Automation of Wells, established between UFRN and Petrobras with the support of the CNPq, FINEP, CTPETRO, FUNPEC, was developed a simulator for equipped wells of oil with the method of rise for continuous gas-lift. The gas-lift is a method of rise sufficiently used in production offshore (sea production), and its basic concept is to inject gas in the deep one of the producing well of oil transform it less dense in order to facilitate its displacement since the reservoir until the surface. Based in the use of tables and equations that condense the biggest number of information on characteristics of the reservoir, the well and the valves of gas injection, it is allowed, through successive interpolations, to simulate representative curves of the physical behavior of the existing characteristic variable. With a simulator that approaches a computer of real the physical conditions of an oil well is possible to analyze peculiar behaviors with very bigger speeds, since the constants of time of the system in question well are raised e, moreover, to optimize costs with assays in field. The simulator presents great versatility, with prominance the analysis of the influence of parameters, as the static pressure, relation gas-liquid, pressure in the head of the well, BSW (Relation Basic Sediments and Water) in curves of request in deep of the well and the attainment of the curve of performance of the well where it can be simulated rules of control and otimization. In moving the rules of control, the simulator allows the use in two ways of simulation: the application of the control saw software simulated enclosed in the proper simulator, as well as the use of external controllers. This implies that the simulator can be used as tool of validation of control algorithms. Through the potentialities above cited, of course one another powerful application for the simulator appears: the didactic use of the tool. It will be possible to use it in formation courses and recycling of engineers

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An alternative box-type solar oven constructed from the scrap iron of a gas conventional cook is presented, which functions principles are the effect greenhouse and the concentration. The oven of the conventional cook is the baking enclosure where the absorber (pot) of the solar oven is located, being re-covered for a glass blade for the generation of the greenhouse effect isolated lateral and having deep its and for a composite the plaster base and EPS. Segments of plain mirrors had been placed in the laterals of the oven for the concentration of the radiation and a reflecting parabola was introduced in the baking enclosure for the exploitation of the incident reflected radiation in the interior of the oven. The oven is mobile to allow one better aiming of exactly in relation to the apparent movement of the sun. The thermal economic and of materials viabilities of the stove in study will be demonstrate The average internal temperature of the absorber was around 150°C and the internal temperature around 120°C. Will demonstrate that its low cost and good thermal performance represents basic characteristics for the viability of large use of such archetype, mainly for cooking the decreases and averages temperatures. One will reveal that the archetype in study is competitive with the box-type solar cooker conceived in the whole world

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It presents a solar collector to be used in a system for heating water for bathing, whose main characteristics are its low cost and easy manufacturing and assembly. The absorbing surface of the collector is formed by an aluminum plate with eight flaps where they lodge PVC pipes. The catchment area of solar radiation corresponds to 1.3 meters. The collector box was made of wood, is covered by transparent glass and thermal insulation of tire chips and expanded polystyrene (EPS). Absorber tubes were connected in parallel through the use of PVC fittings and fixed to the plate by the use of metal poles and rivets. The entire absorber received paint flat black for better absorption of sunlight. The system worked on a thermosiphon assembly and absorber of the collector has been tested in two configurations: with the tubes facing up, directly exposed to the impact of sunlight and facing down, exchanging heat with the plate by conduction. It was determined the most efficient configuration for the correct purpose. The solar collector was connected to a thermal reservoir, also alternative, low-cost forming the system of solar water heating. We evaluated thermal parameters that proved the viability of the heating system studied

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An alternative box-type solar cooker built starting from the scrap of a tire and a scrap of old office chair is presented, which principles functions are the effect greenhouse and the concentration. The tire served as structure for making of is the baking enclosure where the absorber (roasting pan 20x30cm) of the solar is located, being re-covered for a glass blade for the generation of the greenhouse effect isolated lateral and having deep its and for a composite the plaster base and EPS. Segments of plain mirrors had been placed in the laterals of the oven/cook for the concentration of the radiation and a reflecting parable was introduced in the baking enclosure for the exploitation of the incident reflected radiation inside of the oven/cook. The oven/cook is mobile to allow one better aiming of exactly in relation to the apparent movement of the sun. The thermal economic and of materials viabilities of the stove/cook in study will be demonstrate. The average internal temperature of the absorber was around 152,3°C and the internal temperature around 110°C. Will demonstrate that toits low cost and good thermal performance, represents basic characteristics for the viability of large use of such archetype, mainly for cooking the decreases and averages temperatures. One will reveal that the archetype in study is competitive with the box-type solar cooker conceived in the whole world

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O óleo produzido nos novos campos de petróleo está cada vez mais parafínico e viscoso, com isso, à medida que o óleo é escoado, parafinas são depositadas sobre as paredes internas do tubo, e ao longo do tempo, tendem a reduzir drasticamente a área transversal ao escoamento. Visando estudar o processo de solubilização da parafina em dutos, esse trabalho objetiva desenvolver modelos matemáticos que represente o processo, com base nos fenômenos envolvidos no mesmo tais como transferência de massa, transferência de energia e equilíbrio sólido-líquido, implementando-os em um ambiente de desenvolvimento VBA (Visual Basic) for Excel ®. O presente trabalho foi realizado em quatro etapas: i) modelagem dos fenômenos de transferência de calor e massa, ii) modelagem da rotina dos coeficientes de atividade através do modelo UNIFAC e modelagem do sistema de equilíbrio sólido-líquido; iii) modelagem matemática do processo de solubilização e cálculo da espessura da parafina ao longo do tempo; iv) implementação dos modelos em um ambiente de desenvolvimento VBA for Excel® e criação de um simulador com uma interface gráfica, para simular o processo de solubilização da parafina depositada em dutos e sua otimização. O simulador conseguiu produzir soluções bastante adequadas, mantendo continuidade das equações diferenciáveis do balanço de energia e de massa, com uma interpretação física viável, sem a presença de dissipação de oscilações nos perfis de temperatura e massa. Além disso, esse simulador visa permitir a simulação nas diversas condições de escoamento, bem como compreender a importância das variáveis (vazão, temperatura de entrada, temperatura externa, cadeia carbônica do solvente). Através dos resultados foram possíveis verificar os perfis de temperatura, fração molar e o de solubilização

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The Serido is a region of northeastern Brazil highlighted by its problems related to water scarcity because of its semi-arid region, large rates of evaporation and rainfall irregular and scarce. Thus, the underground dams, become a strategically important resource with a simple and inexpensive technique for storage of water. They act in a positive way in the development of inland cities that suffer from drought, because in addition to exercise a great improvement in the social role of these families, can enjoy the type of soil (silt) and provides water for both irrigation and for human consumption throughout the year. Is therefore essential to its monitoring and studies to assess its effectiveness in accordance with its purposes, along with their wells Amazons, as can occur in conditions of physical degradation, chemical and microbiological appropriate, according to the Ordinance No 518/04 Ministry of Health, however, the proposed work aims to analyze the underground dams in the municipality of Sierra Negra North-RN (semi-arid region) as to their uses and their influences on the quality and quantity of water in periods of drought and rain. Analyzing monthly these parameters: determination of pH, conductivity, calcium, magnesium, sodium, potassium, chloride, sulfate, RAS (sodium adsorption ratio), turbidity, total iron, nitrite, nitrate, total dissolved solids (STD), bicarbonate (HCO3), fecal coliform and pesticides compared to the standards allowed by the Ordinance in force for quality for human consumption. While at the risk of salinity and sodicity on the model proposed by the United Salinity Laboratory (USSL). Although efficient, it was found that results varied annually on water quality which may influence their specific uses, whether or irrigation water supply in the city

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In semiarid region of northeast Brazil, the majority of reservoirs used for public supply has suffered degradation of water quality affected by diffuse pollution from agricultural and livestock areas of the watershed and by hydrologic regime peculiar to the region, characterized by a rainy season with higher volumes stored in reservoirs and a dry season with a reduction in water level due to high evaporation and increase of eutrophication. The Dourado reservoir, located in Currais Novos city, semiarid region of Rio Grande do Norte state, is one example of a water supply reservoir that can have degradation of water quality and impracticability of their use, due to the high external input of nutrients from non-point sources of watershed during the rainy season and increasing of eutrophication due to decrease the stored volume during the dry period. This study aimed to investigate and quantify diffuse pollution and the hydrologic regime of semiarid region in order to establish standards regarding the water quality of Dourado reservoir. The study period was between the months of May 2011 to March 2012. The diffuse pollution was quantified in terms of watershed from the mass balance of phosphorus in the reservoir, as in relation to areas under different types of land use within the riparian zone of the reservoir from the assessment of soil chemical properties and losses of phosphorus in each area. The influence of hydrological regime on water quality of the reservoir was evaluated from the monthly monitoring of the morphometric, meteorological and limnological features throughout the study period. The results showed that the reservoir has received a high load of phosphorus coming from the drainage basin and presents itself as a system able to retain some of that load tributary, giving an upward trend of the eutrophication process. Diffuse pollution by nutrients from areas under different types of land use within the riparian zone of the reservoir was higher in areas under the influence of livestock, being this area considered a potential diffuse source of nutrients to the reservoir. Regarding the water regime during the rainy season the reservoir was characterized by high concentrations of nutrients and small algal biomass, while in the dry season the reduction of volume and increase of the water retention time of the reservoir, contributing to the excessive growth algal biomass, favoring an increase in eutrophication and deterioration of water quality. In synthesis the water quality of Dourado reservoir is directed by diffuse pollution coming from the drainage basin and the hydrological regime of the peculiar semiarid region, where the rainy season is characterized by high input of allochthonous compounds from the tributaries and erosion of the soil in the reservoir riparian zone, and the dry season characterized by reducing the storage volume due to high evaporation, high residence time of water and consequent degradation of water quality due to the increase of eutrophication process