13 resultados para Going concern assumption

em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"


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Purpose - The purpose of this paper is to verify if Brazilian companies are adopting environmental requirements in the supplier selection process. Further, this paper intends to analyze whether there is a relation between the level of environmental management maturity and the inclusion of environmental criteria in the companies' selection of suppliers.Design/methodology/approach - A review of mainstream literature on environmental management, traditional criteria in the supplier selection process and the incorporation of environmental requirements in this context. The empirical study's strategy is based on five Brazilian case studies with industrial companies. Face-to-face interviews and informal conversations are to be held, explanations made by e-mail with representatives from the purchasing, environmental management, logistics and other areas, and observation and the collection of company documents are also employed.Findings - Based on the cases, it is concluded that companies still use traditional criteria to select suppliers, such as quality and cost, and do not adopt environmental requirements in the supplier selection process in a uniform manner. Evidence found shows that the level of environmental management maturity influences the depth with which companies adopt environmental criteria when selecting suppliers. Thus, a company with more advanced environmental management adopts more formal procedures for selecting environmentally appropriate suppliers than others.Originality/value - This is the first known study to verify if Brazilian companies are adopting environmental requirements in the supplier selection process.

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Air flow through packed beds was analyzed experimentally under conditions ranging from those that reinforce the effect of the wall on the void fraction to those that minimize it. The packing was spherical particles, with a tube-to-particle diameter ratio (D/dp) between 3 and 60. Air flow rates were maintained between 1.3 and 4.44 m3/min, and gas velocity was measured with a Pitot tube positioned above the bed exit. Measurements were made at various radial and angular coordinate values, allowing the distribution of air flow across the bed to be described in detail. Comparison of the experimentally observed radial profiles with those derived from published equations revealed that at high D/dp ratios the measured and calculated velocity profiles behaved similarly. At low ratios, oscillations in the velocity profiles agreed with those in the voidage profiles, signifying that treating the porous medium as a continuum medium is questionable in these cases.

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Pós-graduação em Direito - FCHS

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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

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The belief in the existence of an ecological crisis that would affect the future of the planet, is one of the factors that causes the appearance of ecological concern, resulting in the adoption of non-predatory consumer practices and more respectful relationships with non-humans beings. This study starts from the assumption of the existence of an environmental question, and aims to investigate some of the cultural causes of human predation and identify possible ways in which environmental question can be treated critically to search overcomes. Follows the reasoning that western society as a complex of social relations, the capitalism, as a mode of production utilities and rational right, are all consequences of the modern rationality, cognitive and moral logic that transforms people and nature in satisfaction instruments of individual interests. However, despite being identified as the causative root of environmental question, modern rationality takes with it enough to promote the development of ecological respect, necessary in confronting and overcoming the environmental question, as it will be applied as a principle in redefinition of the relationship of human beings with themselves and with nature. And modern rationality can also make capitalism more efficient in the use and reuse of materials so as to consume fewer resources on the planet to satisfy human needs.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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

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Since the beginning of the first prisions, they were proposed to solely for custody of offenders while waiting for capital punishment. With the evolution of the society, also evolves to the form of the punishment of convicts, going to be adopted custodial sentences instead of tortured bodies, then came up a greater concern with the most suitable sites for this new purpose. This study aim to reflect and analyze the relationship between education and rehabilitation in the Brazilian criminal justice system, aiming to give the efficiency of these programs in the country and the emergence of the first forms of punishment and deprivation of liberty, presupposing the role that education presents in the social reintegration process, in a situation of deprivation of liberty and the existing public policies. Characterize and show the attempts made by the state of São Paulo in accomplishing new models of prisons, which since 2000 are called resocialization centers representing this new structure and proposed social work in relation to so-called traditional prisons