O efeito da aplicação do SNC no Capital Próprio em empresas do Setor Agrícola

O processo de Harmonização Contabilística é um processo que surge em consequência do processo de Globalização da Economia. Com a evolução do comércio global, exige-se que a informação contabilística seja mais uniforme entre os diversos países/continentes, para que os utilizadores dessa informação possam tomar as melhores decisões. Em Portugal, o referido processo tem sido influenciado pela regulamentação produzida a nível europeu. Fruto desta influência, a partir de 01 de janeiro de 2005 as empresas cotadas em bolsa ficaram obrigadas a aplicar as International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) e as Standing Interpretations Committee/International Financial Reporting Interpretations Committee (SIC/IFRIC), de acordo com o Regulamento 1606/CE/2002. Em 2003, a CNC elaborou um projeto de linhas de orientação para um novo modelo de normalização contabilística, documento que serviria de base ao Projeto do novo Sistema de Normalização Contabilística (SNC), tendo o novo SNC entrado em vigor em 1 de janeiro de 2010. É, pois, dentro destas alterações introduzidas no normativo contabilístico nacional que se desenvolve este estudo, que tem como principal objetivo analisar e quantificar os impactos sobre o Capital Próprio, decorrentes da adoção do SNC em empresas do setor agrícola. Para o efeito utilizamos uma amostra de 6980 empresas do referido setor. Dos resultados obtidos concluímos que 4910 empresas, o que representa 70,34% do total, apresentaram alterações no Capital Próprio. A rubrica Reserva foi aquela que mais vezes sofreu variações, tendo sido alterada no Balanço de 4008 empresas. As alterações no Capital Próprio têm impacto nos rácios de Solvabilidade Financeira e Autonomia Financeira. Uma análise desses indicadores permitiu-nos concluir que, em termos de Solvabilidade Financeira, 6,32 % das empresas (441) pioraram a sua situação, 81,15 % (5664) mantiveram-na inalterada e 6,72 % (469) melhoraram a sua Solvabilidade Financeira. Relativamente à Autonomia Financeira as variações foram menos significativas, pois 99,07 % (6915 empresas) mantiveram inalterado o seu desempenho, 0,11 % (8 empresas) pioraram a sua situação relativamente ao presente indicador e 0,19 % (13 empresas) melhoraram. No entanto, estes indicadores de equilíbrio financeiro devem ser analisados num contexto de transição, uma vez que não se verificou um real aumento ou diminuição da estrutura de Capitais Próprios destas empresas, mas apenas uma nova reconfiguração contabilística.

Responsabilização dos pacientes com hipertensão e diabetes sobre o próprio estado de saúde em um Equipe de Saúde da Família no município de Marechal Deodoro - Alagoas

A hipertensão arterial sistêmica e o diabetes mellitus constituem-se morbidades crônicas, que, embora, na maioria das vezes, sejam assintomáticas, podem evoluir com complicações e sequelas para o indivíduo. Tais situações podem levar à mortalidade ou mesmo afetar a qualidade de vida do paciente e de seus familiares, além de aumentar os gastos com a saúde, comprometendo a fonte de renda. A falta de responsabilização dos pacientes sobre o próprio estado de saúde é uma adversidade de grande relevância na área de abrangência da Equipe de Saúde Rua da Estiva no município de Marechal Deodoro. Portanto o objetivo deste estudo foi elaborar um projeto de intervenção com vistas a aumentar a responsabilização dos pacientes hipertensos e diabéticos no enfrentamento dos próprios problemas de saúde. A partir do diagnóstico situacional de saúde e de revisão bibliográfica sobre o tema, elaborou-se o projeto de intervenção baseando-se no método do Planejamento Estratégico Situacional. Trata-se de uma intervenção em que toda a equipe terá participação no acolhimento do indivíduo na unidade de saúde, nos atendimentos ambulatoriais, em grupos de atenção e nas visitas domiciliares. A elaboração do projeto possibilitou à equipe um maior despertar para importância do papel da Estratégia de Saúde da Família. Espera-se que a implementação das ações possibilite uma comunidade mais participativa, com melhor qualidade de vida e menores níveis de morbimortalidade.

As vozes da sociedade: letramento, consciência e poder

The dialectic tension between the phenomenon of illiteracy and the remedial efforts of the literate to provide a voice for those who don t have one, reflects at the same time the difficulties that the emerging discourses have to struggle with, and highlights the importance of this struggle as one that belongs to the opressed, not the well-meaning educators and political activists. It also informs the latter s efforts on behalf of the uneducated. Naturally these issues have attracted a good deal of attention of some specialists in South America. There is now a movement afoot there that aims at placing illiterate discourse inside the societal discourse proper without letting the latter manipulate the former for its own ends. I will address the typical exigencies and limitations inherent in such efforts, but at the same time point to new ways of understanding and handling the problem of literacy in a developing country.

Do gênio da língua ao tradutor como gênio

The article presents two translation models that were typical in the XVII and XVIII centuries, but can also be seen as paradigmatics in the field of Translation Studies: 1) The rhetorical model that defends the possibility of translation and emphasizes the necessity of adapting the original to the taste of the target public. 2) The model that affirms the impossibility of translation, the non-translatability: a) because the sensual elements that are linked to the language of the original are praised; b) because there is a defense of the cultural relativism and of the non-translatability between cultures; c) or because there is a defense not only of the impossibility to separate signifiers and meaning, but also because there is a definition of the signifier and of all identities as being the result of a differential game.

Óculos de baixo custo: experiência em Divinolândia (SP)

INTRODUCTION: In Divinolândia (SP), the Consortium of Development of São João da Boa Vista Region Policy (CONDERG), in partnership with State University of Campinas (UNICAMP), has founded an eyeglass store to produce low cost glasses to distribute freely to their customers. The purpose is to analyze the evolution and working process of CONDERG eyeglass store in the last 13 years, since its foundation. METHODS: Data were collected from CONDERG store files from 1988 to 2001. Data regarding the amount of spectacles produced per year, ability to increase the production and store feasibility were analyzed. RESULTS: In 13 years, 16,500 spectacles were supplied. Currently, 400 spectacles are delivered per month, being 200 supported by SUS and the other 200 by CONDERG's own resources. CONCLUSION: The 13-year operation of CONDERG eyeglass store, the free provision of 16,500 spectacles and the increase productive ability have shown this model feasibility.

Success attitudes of young ophthalmologists in the first decade of their career

PURPOSE: To describe the main success attitudes of young ophthalmologists in the first decade of their career. METHODS: This descriptive study comprised subjects selected from a sample of ophthalmologists who were participating in a congress, using a semi-structured questionnaire. The inclusion criteria were as follows: ophthalmologists under the age of 40 years, within 5-10 years from ophthalmology residency conclusion. The subjects were asked about the three main success attitudes in their personal experience during the first years of ophthalmology practice. After the initial results, the 10 most frequently mentioned attitudes were listed and volunteers were again interviewed to choose, within the latter list, the three main attitudes. RESULTS: Forty-eight ophthalmologists were interviewed, 24 (50%) were male; the mean age was 37 years (SD: 2 years, range: 33-40 years) and the mean time from ophthalmology residency conclusion was 8 years (SD: 1 year, range: 5-10 years). The frequency of such mentioned success attitudes were as follows: to invest in professional updating (22.9%), to have a good relationship with patients and professional partners (18.8%), to prioritize individual and family happiness (12.5%), initially to work in an established group (11.1%), to work in public service (9.7%), to have their own business with a homogeneous group (7.6%), to save money (7.6%), to be ready to resume work (4.2%), to get business administration skills (4.2%), and to have professional insurance (0.7%). CONCLUSIONS: The three main success attitudes consisted in investing in professional updating (22.9%), maintaining a good relationship with patients and professional partners (18.8%), and prioritizing individual and family happiness (12.5%). Although these results should not be generalized, they are helpful not only for those ophthalmologists at the beginning of a career but also those who want to reflect on what to prioritize in their professional practice.

Nossa notação m' na prova de Rorschach: ampliação e restrição do fator m de Klopfer

Klopfer's differentiation of movement scores, among which inanimate movement integrating the minor movements group, was no doubt opportune and needed. Their peculiar meaning has been clearly stressed and enriched by Piotrowski in his reformulation of Rorschach variables. It is our belief that Rorschach himself would take such step. Our criteria for scoring this determinant are somewhat different of both Klopfer's and Piotrowski's. On the one hand, masks, facial traits, emotional expressions, body parts in motion are not entered there. On the other, we score as such human or animal movement, provided this does not originate in the blot shape directly, but in the subjective reaction against the sensed muscular tension. Basic requirement for this scoring is the kinesthetic component, as for Mever since Rorschach's elaboration; and common trait distinctive for any response to be so scored ? be it an abstraction, an inanimate object, an animal or human being ? must be the subjective way of feeling the movement: (a) intention, blocking, struggle for achieving, for instance, or (b) activity of nature elements. Due to this subjective meaning we use the symbol m'intead of mfor this category. We already find these two kinds (a) and (b) of movement responses in Rorschach's text, respectively in the Examplesand in his posthumous Contribution.Either may point to a flight from emotional stress or to outstanding mental ability.

Machado de assis's epilepsy

Machado de Assis (1839-1908) is considered the most important Brazilian writer and a great universal literary figure. Little is know about his medical, personal and family history. He hid his «disease» as much as possible. Machado referred to «strange things» having happened to him in his childhood. He described seizures as «nervous phenomena», «absenses», «my illness». Laet observed a seizure and described it as: «... when Machado approached us and spoke to me in disconnected words. I looked at him in surprise and found his features altered. Knowing that from time to time he had nervous problems,... and only permitted Machado take the Laranjeiras Street car, when I saw that he was completely well». A photographically documented seizure is shown. Alencar wrote, «The preoccupation with health was frequent: either he was having the consequences of a fit or was foreboding one». It is clear that Machado presented localized symptomatic epilepsy with complex partial seizures secondarily generalized of unknown etiology. The seizures which began in infancy or childhood had remission in adolescence and then recurred in his thirties and became more frequent in his later years. His depression got markedly worse with age. In our opinion, the greatest consequence of Machado's epilepsy, was his psychological suffering due to the prejudice of the times. Despite this Machado showed all his genius, which is still actual and universal.

A Educação Física no contexto da nova estrutura do ensino fundamental : uma proposta para o primeiro ano

Universidade Estadual de Campinas . Faculdade de Educação Física

Formação empirica na educação superior : um estudo de caso na Faculdade de Educação Fisica da Unicamp

Universidade Estadual de Campinas. Faculdade de Educação Física

Aspectos da educação do corpo no curriculo de pedagogia

Universidade Estadual de Campinas . Faculdade de Educação Física

As contribuições de Seymour Fisher para os estudos em imagem corporal

Universidade Estadual de Campinas . Faculdade de Educação Física

Corpo : a busca de si, esse estranho... no encontro com o outro

Universidade Estadual de Campinas. Faculdade de Educação Física

Estudos dos desniveis e desvios posturais nas atletas que praticam a modalidade esportiva voleibol

Universidade Estadual de Campinas. Faculdade de Educação Física

O corpo feminino no encontro com a antiginastica

Universidade Estadual de Campinas . Faculdade de Educação Física