Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Adequação bioclimática para os espaços urbanos abertos do centro de Fortaleza, CE

This research presents a study investigating the correlation between the environmental-physycal charcateristics of cities and the formation of its micro-climates. The study was conducted in the central area of Fortaleza characterized as a stable and consolidated area, where the city originated and currently faces serious problems in its urban dynamics. The points of measurements were determined by the elaboration and analysis of topography maps, height of buildings, land use, type of surface coating and vegetation, following the methodology of Katzschner (1997). A zoning map was then determined, according to common morphological characteristics of the 12 measurement points, which were based on a set of Romero s (2001) bioclimatic criteria. Air measurements, temperature, humidity, intensity and direction of winds were made in transect form in two different circuits in the study area, with six points of data collection in each area, in three different times: 6:00 am, 1:00pm and 7:00pm, during two periods of the year: August 2008 and March 2009. The results verified the influence of different environmental-physical types in the behavior of the climatic variables that were collected. A verticalização tão condenada em algumas situações se bem equilibrada e controlada pode reduzir as temperaturas do ar através do sombreamento dos espaços urbanos e possibilidade de maior permeabilidade a ventilação natural. The highest average air temperature and lower humidity were recorded at the point I at all times. This situation may have been in result of the high density, poor vegetation and extended paving of the ground. According to the results, it s clear the positive influence vegetation has on easing air temperature. Another indicator observed that areas with a greater variation in building heights tend to present decreased average air temperature. High rise structure, planned in accordance to urban air quality parameters, can reduce air temperatures by the shading of urban spaces and the possibility of greater penetration of natural ventilation

Satisfação do paciente com a fisioterapia :tradução, adequação cultura e validação de um instrumento de medida

The measurement of patient satisfaction can provide information about the success of the care provider in reaching the values and meeting the expectations of the patient. The purpose of this study was to translate into the Portuguese language and to culturally customize to the Brazilian population the instrument to measure patient satisfaction with physical therapy elaborated by Goldstein et al. The study sample was made up of 279 patients who were undergoing physical therapy treatment at 39 different private clinics in a middle-sized town in northeastern Brazil. For the translation of the survey instrument, the back-translation technique was employed, in association with the bilingual method. The reliability and validity of the Brazilian version of the instrument were both assessed. Reliability analysis, carried out with the computation of Cronbach alpha coefficients, showed that the measures obtained with the instrument have a high degree of internal consistency. The aspects dealing with the patient therapist relationship are the most important predictors of satisfaction, followed by those dealing with courtesy, privacy, and practical aspects such as efficiency of the facility in the patient admissions process, setting up of appointments, and waiting time in waiting room. Items dealing with aspects such as location of the facility and availability of parking facilities may underestimate the reliability of the instrument. This study translated, culturally customized, and validated an instrument to measure patient satisfaction with physical therapy originally developed in English. By so doing, this study has made this instrument available to the Brazilian society, and it has rendered it a useful parameter that can be utilized in our country in the field of physical therapy

A investigação criminal e a vedação ao anonimato no sistema jurídico brasileiro

The thesis, prepared with basis on deductive reasoning (through the utilization of general concepts of the fundamental rights theory) and on inductive logic (by means of the consideration of particular situations in which the theme has been approached) deals with the criminal investigation and the prohibition of anonymity in the Brazilian law system. The state criminal investigation activity presents not only a substantial constitutional basis, due to the objective dimension of fundamental rights (which imposes an obligation to protect these essential values), but also a formal constitutional basis, arising from the administrative principles of rule of law, morality and efficiency, referred to in article 37 of the Constitution. The criminal investigation, however, is not an unlimited pursuit, being restrained by the duty to consider fundamental rights that oppose to its realization. One of the limits of the state investigation activity, in the Brazilian law system, is the prohibition of anonymity, referred to in article 5°, IV, of the Constitution. This prohibition is a direct constitutional restriction to the freedom of expression that aims to ensure the credibility of the diffusion of ideas and prevent the abusive exercise of this fundamental right, which could harm both persons and the state, with no possibility of punishment to the offending party. Generally, based on this prohibition, it is affirmed that a criminal investigation cannot begin and progress founded on anonymous communication of crimes. Informations about crimes to the investigative authorities require the correct identification of the stakeholders. Therefore, it is sustained that the prohibition of anonymity also comprehends the prohibition of utilization of pseudonyms and heteronyms. The main purpose of this essay is to recognize the limits and possibilities in starting and conducting criminal investigations based on communication of crimes made by unidentified persons, behind the veil of anonymity or hidden by pseudonyms or heteronyms. Although the prohibition of article 5°, IV, of the Constitution is not submitted to direct or indirect constitutional restrictions, this impediment can be object of mitigation in certain cases, in attention to the constitutional values that support state investigation. The pertinence analysis of the restrictions to the constitutional anonymity prohibition must consider the proportionality, integrated by the partial elements of adequacy, necessity and strict sense proportionality. The criminal investigation is a means to achieve a purpose, the protection of fundamental rights, because the disclosure of facts, through the investigatory activity, gives rise to the accomplishment of measures in order to prevent or punish the violations eventually verified. So, the start and the development of the state criminal investigation activity, based on a crime communication carried out by an unidentified person, will depend on the demonstration that the setting up and continuity of an investigation procedure, in each case, are an adequate, necessary and (in a strict sense) proportional means to the protection of fundamental rights

Guerra contra as drogas: uma análise sob a perspectiva do princípio da proporcionalidade

As substâncias entorpecentes acompanham a humanidade desde o início da civilização. No entanto, várias delas foram consideradas proscritas ao longo do tempo. Seu combate foi inaugurado na comunidade internacional a partir do começo do século XX. No início, tinha o condão eminentemente moral, porquanto a proibição encerrava, por princípio, a proteção da ética ameaçada pelo padrão desviado do consumo de estupefacientes. Na década de 1970, a guerra contra as drogas, expressão cunhada nesse período, evoluiu para se tornar o meio pelo qual o consumo seria mitigado. Dez anos mais tarde, ante à impossibilidade de sucumbir o narcotráfico, passou a ser um fim em si mesma o novo argumento para os esforços militares dos Estados Unidos da América. A criminalização das substâncias entorpecentes consideradas ilícitas é fundamento jurídico da guerra contra as drogas. Esse modelo proibicionista encontra argumento no direito penal do inimigo, segundo o qual o Estado pode, em situações que exponham a coletividade a grave perigo, negar à determinada categoria de criminosos (os inimigos) as garantias inerentes ao direito penal, cabendo-lhes apenas a coação estatal. Mesmo tendo consumido trilhões de dólares, encarcerado aos milhões e custado a vida de milhares de pessoas, pode-se dizer que a guerra contra as drogas não reduziu a oferta e o consumo de substâncias entorpecentes consideradas ilícitas, nem mitigou os danos delas decorrentes pelo contrário, tornou-se um problema de segurança pública. Assim, impõe-se a verificação da constitucionalidade da norma penal que fundamenta a guerra contra as drogas, sob ponderação do princípio da proporcionalidade. Referido postulado cobra que a norma seja adequada, cumprindo a finalidade pretendida, necessária, não havendo meio menos gravoso à obtenção do mesmo fim, e proporcional, estrito senso, que a sanção imposta ao indivíduo seja equivalente ao dano que se quis prevenir. Em matéria penal há de se incluir um outro elemento, a ponderar se as consequências da proibição em matéria penal, por si só, são mais graves que os consectários dos fatos que se pretendem proibir - exige-se que a lei seja socialmente menos ofensiva. A norma penal que fundamenta a guerra contra as drogas não se mostrou hábil a mitigar os danos sociais delas decorrentes sendo, por isso, inadequada. Existem meios alternativos à criminalização mais eficientes à esse objetivo, pelo que se faz desnecessária. Na medida em que estupefacientes mais nocivos à coletividade são considerados lícitos, a criminalização de drogas menos danosas se mostra desproporcional. E, uma vez que dela resultam graves danos à sociedade, não atende ao critério da menor ofensividade social. É, portanto, inconstitucional

Atribuição de significado ao conceito de proporcionalidade: contribuições da história da matemática

This study is the result of a work which approaches the Mathematics History how source of the meaning s attribution in the proportionality concept. We adopt the methodology of the source qualitative and we work with a group of teachers from instruction s public system of the fundamental and medium level from Pocinhos City Paraíba. For the data collection, we use the field notes, the questionnaire, a sequence of activities and the interview semistructured like instruments. The study had how objective to know the significates attributeds to proportionality concept through of the activity mediate from Mathematics History, besides to investigate if a approach of the nature enables modification according to this sense. The results obtaineds though the data analysis indicate that the activities bring contributions which refer to achieve objectives. On the other hand they also showed that we have a long trajectory to be trailed in the meaning of to turn the Mathematics History a subsidy effective in the teachers practice, in view of the formation absence in the knowledge area, besides the necessity of the approach adequated of the Mathematics History in the didatics books of Mathematic

Uma sequencia didática para o ensino da resolução da equação do 2. grau : adequação para o uso com professores

The present study aims to check whether the use of activities mediated by the History of Mathematics can contribute to improve the understanding of resolution the 2nd degree equation for teachers and undergraduates that reproduce methods of solving such equations, uncritically, without domain of the justifications for their actions. For this, we adapted a didactic sequence with activities that aims to cause a rediscovery of resolutive formula of 2nd degree equation through the method known as cut and paste. Finally, we presented the activity module containing the didactic sequence used during the study, as suggestion for use in the classroom, by the math teacher

Criminalização do porte de drogas para consumo pessoal: uma perspectiva jurídico-constitucional

This dissertation has the main objective to assess the legal and constitutional legitimacy of the legislative state act that criminalizes the conduct of carrying drugs for own consumption - in the case of Brazil, art. 28 of the Federal Law n.º 11.343 of August 23rd, 2006. Therefore, it is done, initially, a contextualization, pointing the main regulatory frameworks, internal and external, of what is conventionally called prohibition in the matter of drugs, as well as the different species of liberalizing initiatives today on an upward trend in the international scenario. Then analyzes the state intervention in question in the light of references of human dignity, freedom and privacy, emphasizing, in the point, among other contributions, the various precedents of foreign constitutional jurisdiction over the theme. Immediately thereafter, confronts the policy in screen with what is perhaps, these days, the main control mechanism of the restrictive measures of fundamental rights, namely the proportionality test, here represented by classical elements of appropriateness, necessity and proportionality in the strict sense. After that, it examines the criminalization on the agenda before the parameter of equality and the general interests of health and public safety. Based on theory and empirical enrolled in the development, it is concluded, finally, the unconstitutionality of the option of the ordinary legislature to impose criminal penalties on users - problematic or not - of substances or products capable of causing physical or psychological dependence.

Aplicação do exame da proporcionalidade diante da implantação de empreendimentos eólicos em áreas de preservação permanente

The setting up of wind power enterprises at Permanent Preservation Areas reflects the obvious conflict and necessary convergence between free market and energy security on the one hand, and the promotion of environmental quality on the other. From the perspective of energy sustainability, and in order to achieve development (in its complex meaning, which converges economic, social, environmental and cultural aspects), the harmonization between free market and an ecologically sustainable environment is required. This work aims to identify the link between the protection system of the Permanent Preservation Areas and the current constitutional order, by analyzing the implementation of wind power enterprises in these protected zones focusing on the proportionality aspects. A legal and purposeful research was developed, from a theoretical method, followed by collecting and analyzing both primary and secondary data. From these data, the law, the legal literature and judicial decisions were cross-examined, under the light of the Constitution and guided by the theory of proportionality and related development imperatives. In this context, the present study identified the link between the principles of the economic order, environment and energy law, finding their basis under the Federal Constitution and development. By reproducing this interrelationship and by means of post-crisis institutional reforms, the guiding objectives of the Brazilian electric sector began to corroborate the precepts of development, although issues regarding its sustainability still persist. The appraisal of proportionality indicates that the Permanent Preservation Areas protection system is insufficient to materialize the right to a healthy quality of life upon the implementation of wind projects at Permanent Preservation Areas, albeit seeking the harmonization between free market and environmental protection.

Aplicação do exame da proporcionalidade diante da implantação de empreendimentos eólicos em áreas de preservação permanente

The setting up of wind power enterprises at Permanent Preservation Areas reflects the obvious conflict and necessary convergence between free market and energy security on the one hand, and the promotion of environmental quality on the other. From the perspective of energy sustainability, and in order to achieve development (in its complex meaning, which converges economic, social, environmental and cultural aspects), the harmonization between free market and an ecologically sustainable environment is required. This work aims to identify the link between the protection system of the Permanent Preservation Areas and the current constitutional order, by analyzing the implementation of wind power enterprises in these protected zones focusing on the proportionality aspects. A legal and purposeful research was developed, from a theoretical method, followed by collecting and analyzing both primary and secondary data. From these data, the law, the legal literature and judicial decisions were cross-examined, under the light of the Constitution and guided by the theory of proportionality and related development imperatives. In this context, the present study identified the link between the principles of the economic order, environment and energy law, finding their basis under the Federal Constitution and development. By reproducing this interrelationship and by means of post-crisis institutional reforms, the guiding objectives of the Brazilian electric sector began to corroborate the precepts of development, although issues regarding its sustainability still persist. The appraisal of proportionality indicates that the Permanent Preservation Areas protection system is insufficient to materialize the right to a healthy quality of life upon the implementation of wind projects at Permanent Preservation Areas, albeit seeking the harmonization between free market and environmental protection.

Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Adequação bioclimática para os espaços urbanos abertos do centro de Fortaleza, CE

This research presents a study investigating the correlation between the environmental-physycal charcateristics of cities and the formation of its micro-climates. The study was conducted in the central area of Fortaleza characterized as a stable and consolidated area, where the city originated and currently faces serious problems in its urban dynamics. The points of measurements were determined by the elaboration and analysis of topography maps, height of buildings, land use, type of surface coating and vegetation, following the methodology of Katzschner (1997). A zoning map was then determined, according to common morphological characteristics of the 12 measurement points, which were based on a set of Romero s (2001) bioclimatic criteria. Air measurements, temperature, humidity, intensity and direction of winds were made in transect form in two different circuits in the study area, with six points of data collection in each area, in three different times: 6:00 am, 1:00pm and 7:00pm, during two periods of the year: August 2008 and March 2009. The results verified the influence of different environmental-physical types in the behavior of the climatic variables that were collected. A verticalização tão condenada em algumas situações se bem equilibrada e controlada pode reduzir as temperaturas do ar através do sombreamento dos espaços urbanos e possibilidade de maior permeabilidade a ventilação natural. The highest average air temperature and lower humidity were recorded at the point I at all times. This situation may have been in result of the high density, poor vegetation and extended paving of the ground. According to the results, it s clear the positive influence vegetation has on easing air temperature. Another indicator observed that areas with a greater variation in building heights tend to present decreased average air temperature. High rise structure, planned in accordance to urban air quality parameters, can reduce air temperatures by the shading of urban spaces and the possibility of greater penetration of natural ventilation

Inclusão de alunos com deficiência no ensino superior: ações no contexto da Universidade Federal do Rio Grande do Norte

Aborda a educação inclusiva no âmbito da Universidade Federal do Rio Grande do Norte (UFRN), com vistas às ações estruturantes para alunos com deficiência, no período de 2001 a 2007. O seu objetivo principal é situar as ações que foram desenvolvidas por essa universidade e, ainda, as que estão em andamento e que privilegiam o acesso e a qualidade do ensino, particularmente, a esses alunos. Este estudo caracteriza-se também por uma abordagem qualitativa e exploratória, por meio do qual empregou-se a análise documental. Os primeiros resultados apontam para ações de diversas naturezas, tais como: criação de uma comissão para elaborar diretrizes gerais e propor ações acadêmicas para a educação especial; realização de Seminários de Educação Inclusiva; criação do ‘espaço inclusivo” na biblioteca central; adequação e construção de ambientes acessíveis; aprovação de projeto no Programa Incluir, dentre outras. Portanto, a partir dessas ações a UFRN demonstra ser fiel aos princípios que norteiam a construção de um sistema educacional democrático e inclusivo, ao buscar garantir a qualidade da oferta e do acesso aos seus cursos, respeitando a diversidade de todos os que nela ingressam

O bibliotecário e o mercado da documentação popular: CPDCs

CARVALHO, Luciana Moreira. O bibliotecário e a diversidade do mercado da documentação popular: CPDCs. Informação & Sociedade. Estudos, João Pessoa, v. 9, n.2, p. 439-454, 1999.

A importância da Arquitetura da Informação no planejamento de ambientes digitais inclusivos

SANTOS, Raimunda Fernanda dos; SILVA, Eliane Ferreira da. A importância da Arquitetura da Informação no planejamento de ambientes digitais inclusivos.In: SEMINÁRIO DE PESQUISA DO CENTRO DE CIÊNCIAS SOCIAIS APLICADAS,17.,2012,Natal/RN. Anais... Natal/RN: Centro de Ciências Sociais Aplicadas, 2012. Trabalho oral.