Valorização dos estoques

A ferramenta de custos é importante do ponto de vista gerencial, auxiliando no controle de gastos e na tomada de decisões. Para demonstrar a classificação dos custos é dado o exemplo dos custos mensais de uma indústria, dividindo-os em custos fixos e custos variáveis. É apresentada também a relação dos custos diretos e indiretos com os custos fixos e variáveis. Como o estoque representa grande parte dos custos, são apresentadas três formas contábeis para valorização de estoques: PEPS (FIFO em inglês) primeiro a entrar, primeiro a sair; UEPS (LIFO em inglês) último a entrar, primeiro a sair e Custo Médio. Conta com exemplo de valorização de estoque usando as três técnicas.

Introdução à Engenharia Econômica

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Classificação dos custos agroindustriais

A ferramenta de custos se mostra relevante do ponto de vista gerencial, auxiliando no controle de gastos e na tomada de decisões nas empresas. Para melhor entender este conceito, o material apresenta a taxonomia dos sistemas de custos, além de suas classificações quanto à natureza, à identificação com o produto e à variação quantitativa. Como o estoque representa grande parte dos custos de produção, são apresentadas três formas contábeis para avaliação dos mesmos: PEPS (primeiro a entrar, primeiro a sair), UEPS (último a entrar, primeiro a sair) e Custo Médio.

As princesas marroquinas: contribuição para o estudo das relações diplomática lusomarroquinas no último quartel do século XVIII

O presente estudo insere-se na tentativa de revelação de um episódio casual na história das relações diplomáticas entre Portugal e Marrocos nos finais do século XVIII. Ocorrido entre abril e agosto de 1793, os portugueses veem-se, repentinamente, a braços com uma situação diplomática sensível e que urge a tomada de decisões clara e sem margem de erro. O objectivo primordial é o de conhecer todos os factos e as suas consequências, tentando demonstrar como também os incidentes podem gerar benefícios. O contacto entre as culturas, efetuado através da comunicação oral e escrita, permite-nos verificar o esforço de cada uma das partes na preservação e manutenção da própria identidade numa inócua tentativa de impedimento ao contágio cultural. É essa identidade que pretendemos evidenciar.

Relatório de estágio realizado no Infantário O Carrocel e na Escola Básica do 1º Ciclo com Pré-Escolar do Galeão

O presente Relatório de Estágio insere-se no segundo ano do Mestrado em Educação Pré- Escolar e Ensino do 1.º Ciclo do Ensino Básico e expõe a intervenção pedagógica realizada numa sala de Educação de Infância, com crianças com idades compreendidas entre os dois e os três anos, e numa turma de 4.º ano do 1.º Ciclo do Ensino Básico, com idades entre os nove e os doze anos. No decurso do estágio e a partir do contexto observado, realizou-se planificações das atividades/aulas a desenvolver, estimulando a iniciativa das crianças num contexto de aprendizagem ativa e proporcionando-lhes experiências de aprendizagem de qualidade, para que se tornem cidadãos cada vez mais participativos e democraticamente comprometidos com a sociedade. Em consonância com este trabalho, e considerando que em educação é fundamental questionar as nossas ações e opções metodológicas, foram também realizadas reflexões críticas semanais, num processo de planificação, ação, observação e reflexão, característico da metodologia de investigação-ação. De maneira a adequar a intervenção, adotou-se diversos mecanismos de ação educativa que, com o recurso a variadas técnicas e instrumentos de recolha de dados, permitiram apurar dados concretos sobre o desenvolvimento, os interesses e as necessidades das crianças, bem como refletir e ajustar a intervenção pedagógica. A intervenção realizada com o meio envolvente, com a comunidade educativa, com as famílias e a participação em outras atividades pedagógicas ocasionaram o estabelecer de relações com os diversos agentes da comunidade educativa, a tomada de decisões, o trabalho cooperativo e o reforço positivo, que por sua vez permitiram a integração e a compreensão da dinâmica e da gestão das instituições de educação.

Gestão documental da informação jurídica

Este artigo apresenta uma nova performance da gestão documental, voltada para o desenvolvimento das coleções no âmbito da informação jurídica, estabelecendo critérios de qualidade para os processos de seleção, aquisição e avaliação das informações. Para esse propósito, é feita uma avaliação das várias dimensões que permeiam a gestão documental da informação jurídica como um todo. A rapidez com que a informação jurídica se inova torna a literatura (ainda que recente) ultrapassada e obsoleta, ocasionando, assim, uma maior dificuldade das bibliotecas permanecerem com suas publicações sempre atualizadas. Por isso, é preciso que sejam elaborados mecanismos de controle e que seja efetuado um bom desenvolvimento dos serviços prestados pelas mesmas. Esses mecanismos são criados por meio da política de desenvolvimento de coleções, pois, quando bem fundamentada, assegura o bibliotecário na tomada de decisões, tanto em relação ao processo de seleção, aquisição e descarte do acervo,como na sustentação da qualidade na atualização da coleção. O processo de desenvolvimento da coleção é visto sob o viés da abordagem sistêmica das organizações.

Sustentabilidade das empresas associadas à REDEPETRO-RN

The present study investigated the management of social, environmental and economic sustainability practices employed by 72 oil companies in Rio Grande do Norte state in Brazil associated to Joint Business Network for Enhancing the Competitive Ability of Suppliers of Goods and Services to the Gas and Oil Industry in Rio Grande do Norte (REDEPETRO-RN). Thus, our investigation aimed to determine the extent to which sustainability practices of companies associated to REDEPETRO-RN are developed through their own efforts or influenced by the Triple Helix interorganizational arrangement (governamental organizations, education and research institutions, and industries). The research instrument used was a questionnaire in order to map and characterize the sustainability practices. The research subjects were business owners and managers. The data collected supported the descriptive, correspondence and correlation analyzes. Were identified a greater emphasis of the companies surveyed in developing sustainability practices and greater economic influence of business organizations in the construction of sustainability status. It was concluded with confirmation of thesis of the REDEPETRO-RN arrangement exhibits the characteristics and functioning of a common Interorganizational Cooperative Arrangement, not those of a triple helix interorganizational arrangement, given that the influences exerted for the development of social, environmental and economical sustainability on the part of teaching and research institutions, and government and business organizations do not interact with one another sufficiently to create a virtuous circle of cooperation among the associated companies. By contrast, the Interorganizational Cooperative Arrangement plays an important role in strengthening the competitiveness of companies affiliated to REDEPETRO-RN, by combining different competencies in an attempt at supporting the adoption of sustainability practices, a role reinforced by the scope of PETROBRAS, which, due to its economic importance, has considerable weight in the managerial decisions of associated companies

Previsão do índice bovespa por meio de redes neurais artificiais: uma análise comparada aos métodos tradicionais de séries de tempo

Forecast is the basis for making strategic, tactical and operational business decisions. In financial economics, several techniques have been used to predict the behavior of assets over the past decades.Thus, there are several methods to assist in the task of time series forecasting, however, conventional modeling techniques such as statistical models and those based on theoretical mathematical models have produced unsatisfactory predictions, increasing the number of studies in more advanced methods of prediction. Among these, the Artificial Neural Networks (ANN) are a relatively new and promising method for predicting business that shows a technique that has caused much interest in the financial environment and has been used successfully in a wide variety of financial modeling systems applications, in many cases proving its superiority over the statistical models ARIMA-GARCH. In this context, this study aimed to examine whether the ANNs are a more appropriate method for predicting the behavior of Indices in Capital Markets than the traditional methods of time series analysis. For this purpose we developed an quantitative study, from financial economic indices, and developed two models of RNA-type feedfoward supervised learning, whose structures consisted of 20 data in the input layer, 90 neurons in one hidden layer and one given as the output layer (Ibovespa). These models used backpropagation, an input activation function based on the tangent sigmoid and a linear output function. Since the aim of analyzing the adherence of the Method of Artificial Neural Networks to carry out predictions of the Ibovespa, we chose to perform this analysis by comparing results between this and Time Series Predictive Model GARCH, developing a GARCH model (1.1).Once applied both methods (ANN and GARCH) we conducted the results' analysis by comparing the results of the forecast with the historical data and by studying the forecast errors by the MSE, RMSE, MAE, Standard Deviation, the Theil's U and forecasting encompassing tests. It was found that the models developed by means of ANNs had lower MSE, RMSE and MAE than the GARCH (1,1) model and Theil U test indicated that the three models have smaller errors than those of a naïve forecast. Although the ANN based on returns have lower precision indicator values than those of ANN based on prices, the forecast encompassing test rejected the hypothesis that this model is better than that, indicating that the ANN models have a similar level of accuracy . It was concluded that for the data series studied the ANN models show a more appropriate Ibovespa forecasting than the traditional models of time series, represented by the GARCH model

Uma cidade para pessoas: funcionalidade, racionalidade e emotividade nas relações mobiliário urbano, espaço público e cidadãos

This research investigates how functionality, rationality, and emotionality applied to urban furniture design contribute to the organization, legibility, and qualification of public spaces, according to different layouts, physical and visual qualities of the urban furniture as well as the quality of urban infrastructure that may influence the uses and appropriation of urban spaces by pedestrians, turning those spaces into socially centripetal or centrifugal places. The work consists of two parts. First refers to a bibliographical review concerning two main issues of the investigation: product design and legibility of public space, defining the conceptual and theoretical bases, linked to methodological strategies aimed at systemic planning and integrated management of urban furniture design and legibility of public spaces (sidewalks), that are necessary to define the existing relationships among the user s interface (pedestrians); product (urban artifacts); built environment (sidewalks). The second part refers to the achievement of empirical approach throughout visual analysis of public spaces and the functional and qualitative evaluation of the existing urban furniture in the central neighborhood of Cidade Alta, Natal, RN, according to the theoretical researched concepts and methodological procedures. The results expose the weaknesses and levels of intensity arising from the relations among public space, urban furniture, and users, revealing the need for theoretical and practical approaches which would help the decision-making in planning, designing and integrating innovative, sustainable, and ethical solutions in order to design attractive public spaces that could provide sociability and citizenship throughout integrated public management, city systemic thinking and urban identity. The suggested guidelines at the end of this research will provide the necessary strategies to design suitable urban furniture systems according to aesthetic and practical urban infrastructure and city context, aiming to ease visual and physical conflicts that may negatively interfere with the appropriation of public spaces by the citizens

Barracas de Praia, praia de barracas: configuração, tipo e usos na praia do futuro, Fortaleza CE

The purpose of this dissertation is to analyse the importance of the huts of Praia do Futuro to their users and to the city of Fortaleza in Ceará through the comprehension of relations between morphological categories - in urban and edified contexts - of the establishments and their use patterns. This place is one of the main recreation and leisure areas of the city, formed by six kilometres of waterfront, corresponding to a differentiated area through the coast. This space has beach huts with varied profiles: while some more simple huts persist, great complexes are being developed, building even water parks on the beach area. This study analyses relations between:i) spatial configuration (in geometric and mainly topological terms) based on the Social Logic of Space; ii) edified typology (analysing capacity, landscap treatment and program of the huts); and iii) use and environmental perception of the beach by its frequenters. There are consistent relations between the type of hut and their localization in the urban grid, of which were identified groups with different patterns: segregated (north, central and south) and integrated (north: more integrated. and south: less integrated). Such relations also reflect, in varied patterns of use and environmental perception. In spite of their strong economy, the beach huts find themselves in a fragile legal situation because they occupy the beach area, so that this study may come to assist the decision-making for the future of the region. For a sustainable development of the area by those responsible and managers it is necessary to evaluate the cultural importance of the huts at Praia do Futuro, understanding their occupation and uses.

Acessibilidade no ambiente escolar: reflexões com base no estudo de duas escolas municipais de Natal-RN

This work was originated through the results of the analysis of the services for the needs of people with disabilities that were permitted by the physical space of two schools of the municipality of Natal/RN. The general objective/goal was to subsidize the elaboration of alternatives for the planning of environments that could be used by any person. The study used the empirical research through the adoption of a multimethod approach including: (i) technical visits oriented by the NBR 9050, (ii) contact with users that have reduced mobility (visually impaired and wheelchair or crutch users) through escorted travels and interviews, and (iii) interview with school managers. The evidence from the research, even though with significant development of laws that guarantee people with disabilities their right to citizenship, the physical environment of our schools still present with many obstacles that prevent the mobility of people with disabilities which proves their lack of readiness to accommodate them. Therefore, the actions taken to address the accessibility has been the adoption of temporary solutions that makes the adaptation more difficult, adds obstacles and reinforces the undesirable segregation, however still very present in our society. Finally, there is the indication that in order to achieve the spatial configuration that promotes social contact and integration in between the persons with different physical status, it is necessary to completely comprehend the activities developed in each space, from the conception of the equipment to the individual learning needs, having in mind creating environments that stimulates the execution of the tasks in an independent manner without the assistance of others. The inclusion regarding attention to accessibility in the decision making process, directed to the arquitectural and urban project, would decrease the constant need to redevelop and adapt spaces, and should be definitely incorporated as an important component in the production of space

Fator de visão do céu e intensidade de ilhas de calor na escala do pedestre

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

A teoria democrática e a participação popular : as trajetórias participativas no Recife e em Módena

This work basically achieve three goals. Critically investigate the liberal democratic regime and its historical reformulation, rejecting the popular power and popular self-organization, limiting the entry of normal citizen in decision-making, believing in the market as a mediating body in regulating of the different life spheres of social. Starting from the critical liberal democracy, it discussed the concept of popular participation in the democracy, searching new democratically horizons, where the masses could have the opportunity to make decisions about their own destiny. On the basis of theoretical discussion on participation, we discuss a concrete instrument of participation, the Participatory Budgeting, comparing two participatory experiences in North and South

Da aliança ao democratismo: a trajetória do PFL no Rio Grande do Norte (1985-2006)

This thesis analyzes the political and electoral trajectory of the PFL in Rio Grande do Norte from its beginning in 1985 until his last electoral dispute in 2006, before the process of rebuilding occurred in 2007. The central argument of the thesis is that the PFL occupied side by side with the PMDB the central position in the dynamic of the state partisan politics. This was due to its ability to control the process of disputes for majority positions in the state, especially for Senate vacancies. The hypothesis that support the central argument are related to the trajectory of the formation of the party still under the military regime, where the group that took over the leadership of the party enjoyed privileged conditions for the consolidation of political and electoral power. Another factor associated with their performance was the force that was developed in the second-largest electoral college in the state, Mossoró. To these hypotheses we add the role Jose Agripino Maia who, leading without competitors within the party, concentrated a large power in making decisions in face of adverse contexts to ensure (his) conditions for success in majoritarian disputes

Nas veredas por reconhecimento social: o papel da educação na desconstrução da inferioridade dos sujeitos do campo.

En la travesía por nuevos caminos en la investigación académica, se nos presenta el desafío de investigar alternativas que muestran un horizonte de posibilidades concretas de una educación pautada en la dinámica de organizaciones y movimientos que participan de la lucha por un proyecto de reconocimiento social y desconstrucción de la inferioridad de los sujetos del campo. El escenario de participación de la vida de los que integran la investigación como investigados e investigador es el Territorio Sertão do Apodi, localizado en el estado de Rio Grande do Norte, cuya elección empírica fue motivada por la fuerte presencia y participación de movimientos sociales en el campo. La propuesta es investigar posibilidades y desafíos de prácticas y acciones educativas tanto dentro como fuera de la escuela que buscan reconocer y dar visibilidad a los sujetos sociales del campo en el referido Territorio. Así, será objeto de nuestra investigación el espacio de tomada de decisiones y de organización de institucionalidad territorial a través de la actuación del Colegiado del Territorio del Sertão do Apodi y de las prácticas educativas resultantes de las demandas de las acciones territoriales, tanto escolares como no escolares. La literatura en la cual sedimentamos las bases teóricas fundamentales de esta investigación es la de Axel Honneth (2001; 2003), asociada al pensamiento de Boaventura Santos (2003; 2008a), Jesse Souza (2003, 2006) y Milton Santos (2006, 2007, 2009). Vale destacar, aún, la interlocución con la narrativa de Guimarães Rosa, a través de la obra Grande Sertão: Veredas, sobrepasando todo el conjunto del texto. Con esta intención, procuramos defender que una perspectiva de educación destinada a los sujetos del campo debe pautarse en la superación de la condición de invisibilidad social, a que estos están sometidos, por medio de una postura de reconocimiento social que se afirma en el ejercicio de la democracia participativa y en la reparación de desigualdades sociales. Para esto, son muchos los desafíos y las vulnerabilidades de este proceso; y desde ahí, abriremos caminos para lograr el reconocimiento del papel de la educación y el fortalecimiento de las identidades sociales, al situar al sujeto socialmente, permitiendo que se localice en un determinado grupo social, frente a los saberes construidos en la sociedad