81 resultados para Qualidade da informação financeira


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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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It was observed the metacognitive trajectory of three users from a public university library the state of Sao Paulo to identify the metacognitive strategies that were used during the process of searching for information in a online collective catalog. Its configuration was based on participants' oral reports obtained by the technique of individual verbal protocol to provide an actual configuration of the task ans a closer examination of its natural recovery of information systems. The data collection sessions were recorded, and the recorded data were transcribed and categorized into four units of analyses: 1- expertise, 2-regulation, 3-assessment of knowledge itself and 4- organization of cognitive process. The results showed that knowledge of meta-cognitive strategies affects the quality of the results obtained in the process of searching for information and interferes in the way it implements retrieval on-line catalog, a fact the emphasizes the need for studies to move forward on issues meta-cognition of users of information.

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Initially, the text handles the theories of ancient classical and changes with the emerging of the debates of the schools of economic of Keynes and Kalecki. Over the years, from 1930 onwards, investment theories were debated and modified by various schools of economic thought. One of the debates that stands out in this work are the theories of Minsky that will bring new reformulations to Keynesian theory and a greater focus on psychological factors as determinants of investment decisions. Through financial instability hypothesis Minsky explains how the decisions to invest and the access to credit cause instability to financial system. Finally the work will show how access to credit is material when companies decide to invest and how these investments are often handled due to information asymmetries in the market. The financial institutions seek to maximize their profits while dribbling moral hazard and adverse selection, and thus the government needs to intervene once in a while as a regulator to maintain the solvency of the system

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Understanding the linkages between the natural elements is essential for being promoted the land use, occupation and sustainable management of environmental systems. Universal Soil Loss Equation (USLE), as a predictive model of erosion, is important to allowing the prevention of possible environmental impacts which may drastically interfere in natural or anthropic environments, as well as prevent potential financial wastes and even contribute to greater efficiency of agricultural production. This research will be working some USLE parameters, emphasizing topographic factor from Ribeirão Monjolo Grande watershed. Among the factors considered by the USLE, the Topographic Factor interferes directly in the erosive dynamic of a watershed because it involves variables related to hydrological processes that occur on it. In this research, were discussed different methods for obtaining the Topographic Factor (BERTONI e LOMBARDI NETO, 1985; MOORE e BURCH, 1986; DESMET E GOVERS, 1996) in GIS environment. After comparison between the methods, was indicated that best represents the conditions of geometry strand of the study area. Finally, other factors (R, K, C, P) considered by the USLE were obtained. The attainment of these parameters were guided by the use of geotechnologies, especially in Geographic Information Systems (GIS), with the assistance of secondary data and periodic field visits. The results obtained contributed to the understanding of hydrosedimentological dynamic in this area and serve as a viable strategy for studies of soil loss, aiming at developing consistent material for future researches about environmental planning and land management

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Computed Radiography (CR) is a term used to describe the system that electronically records a radiographic image. CR systems use receivers or IP (imaging plate) to capture the analog signals and then allow the readers to do the image processing and converted into digital information. With the increasing expansion of the CR for medical diagnostics it is necessary that these systems receive the same type of monitoring related to Quality Control and Acceptance to the conventional processing systems. The current legislation fails to specify the parameters and procedures to be tested, allowing that somehow, some equipment is not fully able to use in clinical routine. In this project we used the standard AAPM Report Number 93, which is already fully established outside the country and displays all test parameters in CR. From there were chosen three types of tests that were performed in a satisfactory sampling of IP´s. With this procedure it was possible to establish which of those IP's should be out of use, which reveals the important purpose of the study, demonstrating the need for Quality Control Testing and Acceptance in Computerized Radiography as soon as possible are included in the legislation regulator in the country

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Many companies have invested substantial resources in recent years in implementing the Balanced Scorecard, a strategic management tool that embraces not only financial perspectives, but also three other perspectives that create an overall and long-term vision of the company. The purpose of this article is to analyze, through interviews and action research, the implementation of the Balanced Scorecard in a provider of information technology and suitability for the company area Alliances and Channels, identifying determinants factors that exist in the literature and contributing to a greater understanding around this strategic management tool. The study shows that the implementation of the company was not successful, but the area of Alliances and Channels suit tool in order to find good results and two new determinants, other than those existing in the literature, were found

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Pós-graduação em Educação Matemática - IGCE

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This article consists on an analysis of dissertations and thesis on Participatory Budget (PB) in post-graduation courses in Brazil (from the CAPES data bank), from 2000 to 2009. It also makes the evolution of works explicit, the institutions where they were carried out, and the area in which they were produced. Results show that the Participatory Budget has not been often evaluated, understood and explained in terms of its finance and budget technical dimension, in spite of there are two decades studies have been carried out regarding this method on budget management in Brazil. Finally, the importance of understanding aspects on PB must be taken into consideration when carrying out new studies.

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The information society is increasingly incorporating the immense volume of content available on the net. Access by electronic devices and the resulting ease of mobility and portability feed discussions on actual capacity of appropriation of this knowledge that circulates through cyberspace. Address and discuss the possibilities of educating across the network, therefore, gains more and more importance. On models of educational quality well developed – as is the case in Finland, for example-, Brazilian education is, year after year, failing in international marathons to achieve below average indexes required. Creates a field of analysis, in which this article arises, in the quest to understand more deeply the opportunity of use of Information and communication technologies (ICT) for a quality education, plunging by cultural issues that fall in the construction of objective conditions offered to students. This is an effort in understanding the historical factors that limit efforts to offering a quality education in Brazil.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Several factors influence the productivity and fruit quality of pineapple and passion fruit, among which are: climate, soil fertilization and irrigation practices. Mineral nutrition is essential to increase productivity and improve fruit quality; however, there is a few information about the effect of fertilization in these two fruit crops, especially under tropical conditions. The objective of this review was to compile the main research results, in which the influence of mineral nutrition on the fruit quality was evaluated. We considered the information recently published in scientific journals, and presented it for the macronutrients individually, then to NPK and, finally, the micronutrients. The review showed that it is difficult to say that some element favors or not certain characteristics of pineapple and passion fruit fruits, since the results are inconsistent and there is not many information. More than established the effects of mineral nutrients on the fruit quality of these two fruit crops, we stand out that research in this topic is very necessary.

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It is known that a high microbial count can compromise the stability of medicines, thus reducing their therapeutic efficacy. This work tried to demonstrate that the microbial contamination can be directly related to the inadequate handling of the medicines stored in homes, making it possible to draw strategies to reduce the possible risks of medical therapy offering correct information and advising. The objective of this work was to evaluate the quality of the medicines containing paracetamol found in the residences of Américo Brasiliense-SP, using the microbial analysis of non-sterile method described in the Brazilian Pharmacopoeia (1988). The medicine samples (30 samples) were obtained directly from the interviewed local residents, who had received new medicine bottles of the same product. An analysis of viable microorganisms (bacteria and fungus) was carried out to identify pathogens found in the collected samples. Although 90% of the analyzed samples have shown some microbial contamination, the results indicated the absence of pathogenic microorganisms, and the total count of viable microorganisms was below the maximum value for non-sterile (104 UFC/g or mL). It was also verified that the local residents stored the medicines in appropriate places, according to the orientations received when they bought the medicines in pharmacies and drugstores, showing the importance of information for the correct use and conservation of pharmaceuticals.

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We present the importance of information management and competitive intelligence as generating factors of competitive advantage in organizations. Through a study from the company Mizumo (SP) was possible demonstrate how obtaining and using of strategic information tools supported by in competitive intelligence can bring benefits and subsidies to organizations in identifying opportunities and threats, or even contribute to building and implementation of innovative projects aimed at ensuring quality of life for society.

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Planning and sustainable management of water resources require actions that focuses on life quality, recovery and preservation of natural resources. As such, a municipality must have tools which empower the government with the right to exercise such actions, for example, the Master Plan and Sector Plans. To develop municipal plans which will guide the development of the city and provide information for establishment of public policies, it is of the utmost importance that they are designed based on primary and safe data. In view of these considerations, this study aimed at formulating environmental indicators by using a Geographic Information System – GIS. The environmental diagnosis based on the gvGIS was used as database, which made the process to be agile and accurate. The watershed of Lençóis River – SP was the study area. It has a good database from the Environmental Diagnosis of the watershed of Lençóis River, which was created through funds from the State Funds for Water Resources – FEHIDRO. The borrower was the Service of Water Supply and Sewage of Lençóis Paulista – SAAELP. Based on the diagnosis, the indicators were formulated concerning land use and occupation as well as water resources. The results were considered satisfactory and showed that the methodology used in this study is of great importance to evaluate water resources, as it provides a reliable basis for the decision-making process seeking environmental compliance and sustainable development. By using environmental indicators, the sustainability of an area as a whole can be analyzed, and the parts as well, i.e., it is possible to identify which sector is experiencing significant problems and take actions to solve them.