O uso da Lei Rouanet como ferramenta produtiva em um plano de comunicação

The Rouanet law is a tax incentive law that allows companies to invest up to 4% of their taxes - based on actual profit - in sponsoring cultural projects previously approved by the Ministry of Culture. By sponsoring these projects, companies can have their name attached to them and, consequently, strengthening their brand and increase its visibility in the market. Whereas this project is aligned to the company vision, its image will be strengthened and the sales will increase. Large companies use the Rouanet Law to sponsor cultural events and have very strong names in the Brazilian market, perhaps worldwide. Examples: Petrobras, Banco do Brasil, Banco Bradesco, BNDES, Usiminas, Vale, among others. The Public Relations professional, who’s responsible for internal and external communication of a company, can use it as a differential of his work, expanding the company's profits with minimum investments, aligning the company's vision to actual practices and using the sponsorship as an agent capable of strengthen its social responsibility and, due to that, to increase the trust of its target audience. This study will address the theoretical and practical aspects of the Rouanet Law and of the public relations professionals, beyond mentioning examples on the subject, with special attention to Petrobras, the largest sponsor of cultural projects in Brazil. The greatest problem of the Rouanet Law is the fact that its sponsored projects are mostly concentrated in the Southeast, specifically in the Rio - São Paulo region. The more popular the Act become, for most places it will spread and Brazil may, after some time, become a world reference in the Cultural point

Remodelagem de uma usina sucroalcooleira para incremento da cogeração de energia com aproveitamento do palhiço

Pós-graduação em Engenharia Mecânica - FEIS

Incentive spirometry for prevention of postoperative pulmonary complications in upper abdominal surgery

BackgroundThis is an update of a Cochrane Review first published in The Cochrane Library 2008, Issue 3.Upper abdominal surgical procedures are associated with a high risk of postoperative pulmonary complications. The risk and severity of postoperative pulmonary complications can be reduced by the judicious use of therapeutic manoeuvres that increase lung volume. Our objective was to assess the effect of incentive spirometry compared to no therapy or physiotherapy, including coughing and deep breathing, on all-cause postoperative pulmonary complications andmortality in adult patients admitted to hospital for upper abdominal surgery.ObjectivesOur primary objective was to assess the effect of incentive spirometry (IS), compared to no such therapy or other therapy, on postoperative pulmonary complications and mortality in adults undergoing upper abdominal surgery.Our secondary objectives were to evaluate the effects of IS, compared to no therapy or other therapy, on other postoperative complications, adverse events, and spirometric parameters.Search methodsWe searched the Cochrane Central Register of Controlled Trials (CENTRAL) (The Cochrane Library 2013, Issue 8), MEDLINE, EMBASE, and LILACS (from inception to August 2013). There were no language restrictions. The date of the most recent search was 12 August 2013. The original search was performed in June 2006.Selection criteriaWe included randomized controlled trials (RCTs) of IS in adult patients admitted for any type of upper abdominal surgery, including patients undergoing laparoscopic procedures.Data collection and analysisTwo authors independently assessed trial quality and extracted data.Main resultsWe included 12 studies with a total of 1834 participants in this updated review. The methodological quality of the included studies was difficult to assess as it was poorly reported, so the predominant classification of bias was 'unclear'; the studies did not report on compliance with the prescribed therapy. We were able to include data from only 1160 patients in the meta-analysis. Four trials (152 patients) compared the effects of IS with no respiratory treatment. We found no statistically significant difference between the participants receiving IS and those who had no respiratory treatment for clinical complications (relative risk (RR) 0.59, 95% confidence interval (CI) 0.30 to 1.18). Two trials (194 patients) IS compared incentive spirometry with deep breathing exercises (DBE). We found no statistically significant differences between the participants receiving IS and those receiving DBE in the meta-analysis for respiratory failure (RR 0.67, 95% CI 0.04 to 10.50). Two trials (946 patients) compared IS with other chest physiotherapy. We found no statistically significant differences between the participants receiving IS compared to those receiving physiotherapy in the risk of developing a pulmonary condition or the type of complication. There was no evidence that IS is effective in the prevention of pulmonary complications.Authors' conclusionsThere is low quality evidence regarding the lack of effectiveness of incentive spirometry for prevention of postoperative pulmonary complications in patients after upper abdominal surgery. This review underlines the urgent need to conduct well-designed trials in this field. There is a case for large RCTs with high methodological rigour in order to define any benefit from the use of incentive spirometry regarding mortality.

Estudo e análise do risco e da viabilidade econômica do mercado cativo e do mercado livre de energia elétrica no terceiro ciclo tarifário

In 2004 two trading environment for contracts of purchase and of electricity energy were established, the Regulated Contracting Environment (RGE) and the Free Contracting Environment (FCE). In the first one, consumers can only buy their energy directly from local electricity distribution, and in the second one, consumers can choose their delivery, amount and type of energy that they will burn through bilateral contracts. Thus, before deciding to migrate to the FCE, it is necessary understanding the rules of marketing, the risk involved and the economic viability of the two markets so can determine which environment has more benefits to the consumer. This paper aims to offer tools to support takeover decision of potentially free costumers, who have the option to migrate to market in order to evaluate the benefits and disadvantages of each market. This paper has also considered the new rules of the third rate cycle, where consumers can opt for green tax. The methodology presented is based on calculations of spending with energy and the risk of flag in captive market and free market in one year

Análise dos efeitos adversos dos benefícios concedidos às Microempresas e Empresas de Pequeno Porte (EPP) nas licitações públicas brasileiras

The Micro and Small Enterprises are in a special group of companies it given potential for development, employability, and integration into society. Although in Brazil they have high mortality rates, resulted to creation of the Statute of Micro and Small Enterprise in order to encourage it through tax benefits and advantages in public procurement processes. However, the other side of the debate, the public procurement process is the moment when the Public Sector relates to the Private Sector to materialize works, services and shopping. These procurement processes have itself weaknesses, such as excessive bureaucracy, delays and corruption, leading us to inquire: is a good idea promotes the development of micro and small enterprises through weaknesses procurement process? This discussion using theoretical framework, and an analysis of two case studies where the winners of procurement were two enterprises benefited from the Statute of Micro and Small Enterprises