Information access law and disclosing of information by joint-stock companies in Brazil: open data and Extensible Business Reporting Language (XBRL) standard

The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso à Informação), nº 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.

Revisão por pares na Revista Brasileira de Educação Especial

O artigo discute algumas questões relativas ao procedimento de revisão por pares na avaliação de originais submetidos a um periódico. Essa avaliação é aceita como necessária para assegurar a qualidade científica de artigos publicados, já que a integridade da literatura especializada é considerada essencial para o desenvolvimento da ciência. Entretanto, há críticas à revisão por pares, incluindo o longo tempo decorrido entre a entrega dos originais e a publicação, o tempo e a energia despendidos pelos autores e revisores, a subjetividade na avaliação e outros problemas que podem introduzir vieses na área. A Revista Brasileira de Educação Especial, que adota a avaliação cega por pares, tem-se mostrado relativamente versátil. O tempo médio entre o recebimento dos originais e o aceite final, depois de passar pela revisão por pares e conseqüente ajuste por parte dos autores, é de cerca de cinco meses e meio. Na literatura especializada, encontram-se sugestões como a eliminação de avaliação e publicação de todos os textos submetidos, em meios eletrônicos, menos onerosos e mais versáteis, deixando que os próprios leitores façam a sua avaliação. A análise procedida conclui que a revisão por pares é necessária. Aponta a necessidade de se realizarem discussões sobre a própria avaliação, para que se desenvolvam procedimentos mais eficientes de controle de qualidade das publicações. Sugere que a avaliação efetiva é feita pela própria comunidade acadêmica, após a publicação, mediante reconhecimento coletivo do valor científico da publicação, na forma de impacto que pode causar sobre novas investigações e construção do conhecimento na área.

Turning math attractive to computer science students: an application-to-model approach

This paper describes an innovative approach to develop the understanding about the relevance of mathematics to computer science. The mathematical subjects are introduced through an application-to-model scheme that lead computer science students to a better understanding of why they have to learn math and learn it effectively. Our approach consists of a single one semester course, taught at the first semester of the program, where the students are initially exposed to some typical computer applications. When they recognize the applications' complexity, the instructor gives the mathematical models supporting such applications, even before a formal introduction to the model in a math course. We applied this approach at Unesp (Brazil) and the results include a large reduction in the rate of students that abandon the college and better students in the final years of our program.

Maintenance of a reducer by vibration and wear particles analysis

Purpose - The purpose of the paper is to provide information on wear debris on oil and vibration analysis as predictive maintenance techniques in reducer. Design/methodology/approach - The estate of a reducer is verified by analyzing the vibration and oil conditions of a test rig under well-designed conditions utilizing some predictive variables. Findings - According to the vibration and oil analysis it is found out what it was happening into the reducer without disassembling it. Practical implications - This paper demonstrates the use of oil debris analysis and vibration analysis as a technique that enhances preventive maintenance practices. The paper helps practitioners to utilize these techniques more effectively. Originality/value - This paper gives information about two predictive maintenance techniques with a test rig. © Emerald Group Publishing Limited.

E-gov e as políticas de lazer: análise dos projetos da rede CEDES - Ministério do Esporte

Pós-graduação em Desenvolvimento Humano e Tecnologias - IBRC

Processos de gestão da informação: tratamento, recuperação e uso da informação no mercado de capitais

In the capital market the information are used as subsidies for the decision making of investors, among the main highlights are the economic, political, accounting and relating nature to the financial results of companies which have stocks traded at Stock Exchanges. In this perspective, it is essential that the agents involved especially brokerage companies establish management processes that contain a set of criteria for the organization and treatment of information collected in newspapers, news agencies and the companies that trade in stocks. Thus, it is essential to establish rigor in relation to recovery mechanisms of such information, which requires more than technology, because actions are necessary that will propitiate the informational content are made available with consistency, clarity and trustworthiness, so as that users can retrieve them in a timely manner. Furthermore, those processes should provide the efficient use of the information retrieved by users, so that they can use them aiming to subsidize the decisions of sale or purchase shares. Considering that the information systems are responsible for the information dissemination in the framework of capital market, it is necessary to present requisites that contemplate the set organization, treatment, retrieval and use of information. That way, we sought to evidence in this paper these issues, utilizing as a premise the elements proposed by Guimarães (2003) from the perspective of the information environment of a values brokerage companies reflecting through the model used, how these companies realize their work considering the dimensions of the documentary analysis, informational treatment, and the instruments for retrieval and use of information.

Disseminação da informação em empresas de capital aberto e os processos de mediação da informação

Corporate governance can be understood as management mechanisms that through external and internal controls are going to reduce the distance between minority stakeholders and the control power of the company. In that context, the information management, the information mediation and the information dissemination is very necessary, because the establishment of the good communication, quick, clear and voluntary, in order to establish a confidence climate in the relation of the company with the society, creditors, and collaborators especially with investors. In Brazil, the model created by the stock exchange of São Paulo called of new market , brings in his additional conduct rules purpose to them required by the Brazilian legislation and possessed like base the equity in the handling between part, the transparency in the disclosure of information and responsibility in the installment count. This article presents some considerations about the model of information management and accountability based on legal criteria, in additional standards of information disclosure, and the information mediation process relationship the corporate governança in the business environment.

Profissionais mediadores da informação: experiências didático pedagógicas em dois cursos de biblioteconomia brasileiros

The context political, social and economical determines the material conditions of the individual's cultural formation and it influences in the constitution of the critical conscience and social responsibility. The aim of this paper is to describe the didactic experiences from discussions in classroom with students in disciplines dedicated to information access in the Brazilian librarianship courses from São Paulo State University (Unesp), state of São Paulo, and Federal University of Alagoas (UFAL), state of Alagoas, precisely: Information Dissemination, supplied in 2007 and 2010, and Information Dissemination and Sources, supplied in 2008 and 2009, besides Library and Cultural Action, accomplished of 2008 to 2009. It was noticed, starting from the experience in classroom, that the Librarianship students have low knowledge of the institutions librarians and their services; they told that not to know the main library services before they study them referred disciplines.

O uso das novas tecnologias informacionais no acervo do patrimônio industrial ferroviário: o caso da estrada de ferro noroeste do brasil de bauru

This paper addresses the issue of access the industrial heritagerailway information integrating the EFNOB in the city of Bauru / SP, through the use of new technologiesinformation. For constitute a major challenge in gathering, organizing, scanning and providing such documentary collection, the research aims to organize and disseminate information document, supported by new access technologies, aiming to preserve and create conditions for setting up a database of documents and cartographic this collection. This research is part of our project entitled "EFNOB Bauru: Center for Memory and Virtual Information", which in turn is part of the larger project, called "EFNOB / Bauru, Km 0," FAPESP / CONDEPHAAT. One of the cornerstones of the work is to collect, treat, select and the heritagedisseminate of movable and immovable EFNOB through the creation of a MemoryCentre and Industrial HeritageRailwayInformation of EFNOB.

Data information system to promote the organization data of collections - modeling considerations by the Unified Modelign Language (UML)

Pode-se afirmar que a evolução tecnológica (desenvolvimento de novos instrumentos de medição como, softwares, satélites e computadores, bem como, o barateamento das mídias de armazenamento) permite às Organizações produzirem e adquirirem grande quantidade de dados em curto espaço de tempo. Devido ao volume de dados, Organizações de pesquisa se tornam potencialmente vulneráveis aos impactos da explosão de informações. Uma solução adotada por algumas Organizações é a utilização de ferramentas de sistemas de informação para auxiliar na documentação, recuperação e análise dos dados. No âmbito científico, essas ferramentas são desenvolvidas para armazenar diferentes padrões de metadados (dados sobre dados). Durante o processo de desenvolvimento destas ferramentas, destaca-se a adoção de padrões como a Linguagem Unificada de Modelagem (UML, do Inglês Unified Modeling Language), cujos diagramas auxiliam na modelagem de diferentes aspectos do software. O objetivo deste estudo é apresentar uma ferramenta de sistemas de informação para auxiliar na documentação dos dados das Organizações por meio de metadados e destacar o processo de modelagem de software, por meio da UML. Será abordado o Padrão de Metadados Digitais Geoespaciais, amplamente utilizado na catalogação de dados por Organizações científicas de todo mundo, e os diagramas dinâmicos e estáticos da UML como casos de uso, sequências e classes. O desenvolvimento das ferramentas de sistemas de informação pode ser uma forma de promover a organização e a divulgação de dados científicos. No entanto, o processo de modelagem requer especial atenção para o desenvolvimento de interfaces que estimularão o uso das ferramentas de sistemas de informação.

Rhamnolipids know-how: Looking for strategies for its industrial dissemination

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