Uma análise da atuação da auditoria operacional em empresas de transformação na cidade do Rio de Janeiro: um estudo de casos

Esta pesquisa teve como principal objetivo analisar os serviços de auditoria interna em sua modalidade operacional nas empresas industriais de transformação na cidade do Rio de Janeiro, no que concerne a estrutura organizacional e seu funcionamento, considerando-se suas características individuais em conformidade com a área ou setor de atuação de cada empresa, em relação com a literatura estudada. A revisão de literatura apresentada no capítulo II, enfoca aspectos relevantes que foram usados como fundamentos teóricos para nortear o presente estudo. No capítulo III é apresentada a metodologia utilizada, onde se chama a atenção para a utilização do método de estudo de casos, levando-se em consideracão a carência de verificações empíricas na área de auditoria, utilizadas nas empresas pesquisadas. A seguir, no capítulo IV, são descritos os casos estudados, abordando-se as características de cada Departamento de Auditoria, e as respectivas formas com que desenvolvem os seus trabalhos. No capítulo V é apresentado a análise dos casos através de comparações com os pontos vistos como importantes na literatura. Finalmente, no capitulo VI, são apresentadas as conclusões, recomendações e sugestões de novos estudos.

Rotina no trabalho: motivação e conformismo

Este estudo intentou pesquisar: a) o nível de motivação, baseado em Maslow e Herzberg e b) o conformismo e a tendência à ordem e à meticulosidade, como são definidos por Comrey, em dois grupos compostos por indivíduos que fazem trabalho rotineiro e indivíduos que fazem trabalho não-rotineiro, respectivamente. Nosso propósito foi comprovar que os indivíduos que fazem trabalho rotineiro tendem à ser motivados em nível inferior (hygiene seekers), enquanto que os indivíduos que fazem trabalho não-rotineiro tendem a ser motivados em nível superior (motivation seekers) além do que são menos conformistas, ordeiros e meticulosos que os primeiros. Os resultados permitiram concluir que, como foi suposto, em nossos grupos: 1) Houve significativamente mais "hygiene seekers" que "motivation seekers" entre os indivíduos que fazem trabalho rotineiro e significativamente mais "motivation seekers" que "hygiene seekers" entre os individuos que fazem trabalho não-rotineiro. 2) Os indivíduos que fazem trabalho rotineiro tenderam a ser significativamente mais motivados por necessidades de segurança em comparação com os indivíduos que fazem trabalho não rotineiro, que tenderam a ser significativamente mais motivados por necessidades de auto-realização. 3) O conformismo e a tendência à ordem e à meticulosidade apareceram significativamente mais entre os indivíduos que fazem trabalho rotineiro.

A bancada da bola no legislativo carioca: concepções, evidências e estratégias de uma representação singular

O objetivo deste trabalho é analisar a atuação de vereadores ligados à bancada da bola no quadriênio situado entre 2008 e 2012, bem como examinar a interface desses parlamentares com torcidas organizadas de futebol. A partir de um aparato teórico-metodológico marcado pela multidisciplinaridade, procura-se mostrar o contexto social e político em que emerge esse tipo de liderança, suas plataformas de campanha, os padrões de votação e os projetos políticos característicos dos representantes eleitos. De outro lado, o estudo privilegia as reivindicações, concepções e estratégias presentes no intercâmbio entre as partes. O diagnóstico sugerido discute questões mais amplas envolvendo temas que relacionam os campos do futebol e da política. Ademais, justifica a consideração de matérias como o impacto do sistema eleitoral na popularização do arquétipo do parlamentar brasileiro, a responsividade dos vereadores a suas bases, a conformidade dos padrões de votação e o desempenho dos mandatários e o comportamento eleitoral no Brasil.

Análise crítica da regra disciplinadora do não conhecimento da consulta tributária no Estado do Rio de Janeiro

Esta monografia analisa as características da consulta tributária no Estado do Rio de Janeiro, abordando suas principais características e efeitos, com enfoque na interpretação das hipóteses em que o Estado do Rio de Janeiro não conhece a consulta tributária, em especial no artigo 165, inciso III, do Decreto Estadual nº 2.473/1979. Antes de analisar como o referido dispositivo legal deve ser interpretado, foi defendido que o artigo 165 do Decreto Estadual nº 2.473/1979 foi recepcionado como lei pela Constituição Federal de 1988, com base em decisões do Supremo Tribunal Federal que entenderam (i) que uma mesma lei poderia ter dupla natureza jurídica e que (ii) um decreto anterior à Constituição Federal de 1988 foi recepcionado como lei pela atual Constituição. Além disso, foi defendido que a legislação tributária, incluindo o artigo 165, inciso III, do Decreto Estadual nº 2.473/1979, não pode ser interpretada exclusivamente de acordo com o silogismo jurídico, razão pela qual as normas jurídicas, sempre que tiverem mais de uma interpretação e/ou limitarem e/ou violarem direitos fundamentais, devem ser interpretadas de acordo com o pós-positivismo jurídico. A conclusão deste estudo é a de que o artigo 165, inciso III, do Decreto Estadual nº 2.473/1979 deve ser interpretado conforme a Constituição, de forma que a consulta tributária só não será conhecida nos casos em que a situação descrita em ato normativo for flagrantemente impossível de gerar quaisquer dúvidas sobre a interpretação da legislação tributária.

A monthly indicator of Brazilian GDP. The Brazilian business cycle and growth cycle

This paper constructs an indicator of Brazilian GDP at the monthly ftequency. The peculiar instability and abrupt changes of regimes in the dynamic behavior of the Brazilian business cycle were explicitly modeled within nonlinear ftameworks. In particular, a Markov switching dynarnic factor model was used to combine several macroeconomic variables that display simultaneous comovements with aggregate economic activity. The model generates as output a monthly indicator of the Brazilian GDP and real time probabilities of the current phase of the Brazilian business cycle. The monthly indicator shows a remarkable historical conformity with cyclical movements of GDP. In addition, the estimated filtered probabilities predict ali recessions in sample and out-of-sample. The ability of the indicator in linear forecasting growth rates of GDP is also examined. The estimated indicator displays a better in-sample and out-of-sample predictive performance in forecasting growth rates of real GDP, compared to a linear autoregressive model for GDP. These results suggest that the estimated monthly indicator can be used to forecast GDP and to monitor the state of the Brazilian economy in real time.

Dynamic coordination among heterogeneous agents

We study a dynamic model of coordination with timing frictions and payoff heterogeneity. There is a unique equilibrium, characterized by thresholds that determine the choices of each type of agent. We characterize equilibrium for the limiting cases of vanishing timing frictions and vanishing shocks to fundamentals. A lot of conformity emerges: despite payoff heterogeneity, agents’ equilibrium thresholds partially coincide as long as there exists a set of beliefs that would make this coincidence possible – though they never fully coincide. In case of vanishing frictions, the economy behaves almost as if all agents were equal to an average type. Conformity is not inefficient. The efficient solution would have agents following others even more often and giving less importance to the fundamental

Construir frondoso :uma herança esquecida?

This dissertation of master degree was presented to Post-Graduation Program in Architecture and Planning at UFRN, Brazil. It evaluates 45 one-family housings in the Metropolitan Area of Recife, whose architects consider them to be in conformity with the recommendations contained in Armando de Holanda's book: A Guide to build in the Brazilian Northeast: Architecture as a pleasant place in the sunny tropics , published in 1976 by UFPE. For a long time, it used to be reference in many Architecture and Planning Schools of the Northern Region of Brazil. The research s methodological procedures are based on the Post- Occupancy Evaluation (P.O.E.) with emphasis on the users' thermal comfort of the houses that make part of the sample. Therefore, it has been done technical analyses of the projects, when possible; interviews with the architects; building s inspections; and form applications to the users. The collected data analysis was based on the project recommendations of Holanda s book, they can be synthesized in the principle of Building Leafy". It can not be affirmed that all the houses present the recommendations contained in the guide, but, in many different ways, they exist, sometimes more intensely and sometimes more shyly. However, it can be noticed that in the 45 projects, that the architects perceived the importance of "Building Leafy" on the climatic reality of the Metropolitan Region of Recife

Avaliação da conformidade de blocos cerâmicos para alvenaria de vedação produzidas na Região Integrada de Desenvolvimento da Grande Teresina

This research presents an outlook of the industries of red ceramic in the region next to the city of Teresina and an analysis of the ceramic products producted in this pole. The microregion investigated possesses 13 boroughs where were identified 32 ceramic in operation, being that 24 are located in Teresina, the ceramic region more important of Piauí, 1 is located in the city of Miguel Leão and 7 is located in Timon city that belongs to the state of Maranhão. The majority of ceramics are pulverized in these two cities, Teresina and Timon , responsible by a largely production independent of distance between fabric and consumer market. Furthermore, there is an artisanal production realized in other boroughs, mainly manual conformation bricks, where are producted diverse types of handicraft and ceramics utilitarian. The objective of this research is to evalue the conformity of ceramic blocks for brick of obstruction made by red ceramic industry of microregion at studying, verifying their pontentialities and adequacy in terms of production. In this research universe made a search of ceramic industries related to the Foundation CEPRO (Foundation Center of Research Social and Economic of Piauí). For the analysis of the ceramic products , were colected 60 crude bricks sample in three industries for their characterization, and 39 burned bricks sample for the Evaluation of Conformity. The results of the characterization made reached a accetptable standard in all formulations and temperature studied. The burned samples were applied to the geometric, physical and mechanical assays according to the ABNT standards (Brazilian Association of Technical Standards). The results of the physical assays showed that all the samples are at the same band recommended by standard. However, through the geometric assays just two industries did not present results according to the standard, due to lack of control in their process such as in their equipments. Taking into account the mechanical properties, only one industry investigated was not according to the standard

Rejeito de xisto como adsorvente para remoção de fenol em águas produzidas na indústria de petróleo

Produced water is the main effluent linked to the activity of extraction of oil and their caring management is necessary due to the large volume involved, to ensure to minimize the negative impacts of discharges of these waters in the environment. This study aimed to analyze the use of retorted shale, which is a reject from the pyrolysis of pirobituminous shale, as adsorbent for the removal of phenols in produced water. The material was characterized by different techniques (grain sized analysis, thermal analysis, BET, FRX, FT-IR, XRD and SEM), showing the heterogeneity in their composition, showing its potential for the removal of varied compounds, as well as the phenols and their derivatives. For the analysis of the efficiency of the oil shale for the adsorption process, assays of adsorption balance were carried through, and also kinetic studies and dynamics adsorption, in the ETE of the UTPF of Petrobras, in Guamaré-RN. The balance assays shown a bigger conformity with the model of Langmuir and the kinetic model more adjusted to describe the adsorption of phenols in retorted shale was of pseudo-second order. The retorted shale presented a low capacity of adsorption of phenols (1,3mg/g), when related to others conventional adsorbents, however it is enough to the removal of these composites in concentrations presented in the produced water of the UTPF of Guamaré. The assays of dynamics adsorption in field had shown that the concentration of phenol in the effluent was null until reaching its rupture (58 hours). The results showed the possibility of use of the reject for removal of phenols in the final operations of the treatment process, removing as well, satisfactorily, the color and turbidity of the produced water, with more than 90% of removal

Estudo da formulação de pré-misturas secas para a cimentação de poços em terra

An economical solution for cementing oil wells is the use of pre-prepared dry mixtures containing cement and additives. The mixtures may be formulated, prepared and transported to the well where is added water to be pumped.Using this method, becomes dispensable to prepare the cement mixes containing additives in the cementing operation, reducing the possibility of error. In this way, the aim of this work is to study formulations of cement slurries containing solid additives for primary cementing of oil wells onshore for typical depths of 400, 800 and 1,200 meters. The formulations are comprised of Special Class Portland cement, mineral additions and solids chemical additives.The formulated mixtures have density of 1.67 g / cm ³ (14.0 lb / gal). Their optimization were made through the analysis of the rheological parameters, fluid loss results, free water, thickening time, stability test and mechanical properties.The results showed that mixtures are in conformity the specifications for cementing oil wells onshore studied depths

Potential microbiological contamination of effluents in poultry and swine abattoirs

Health risks in the effluents of seven swine abattoirs and of seven poultry abattoirs were evaluated with regard to environment degradation and to dissemination of pathogenic microorganisms during the rainy and dry seasons. Supply-water samples from affluents and effluents of the treatment systems at different sites within the abattoir processing system were analysed. Similarly, water samples from the three recipient sites (emission point, 100 m upstream, 100 m downstream) were also analysed. Temperature, free residual chlorine (FRC), total coliform bacteria, Escherichia coli, enterococci, identification and serotyping of salmonellae were assessed. Scalding is the most significant stage in the slaughtering chain (P<0.05) when temperature is taken into account. Temperatures Lit effluents and at the sampled sites in the water bodies accorded to state and federal legislation standards. Supply waters did not meet the standards for FRC and microbial count standards according to the Ministry of Health and within limits imposed by the Industrial and Sanitary Inspection Regulations for Animal Products. Feather plucking and evisceration in Poultry slaughter and the cleansing of carcasses and facilities in Poultry and swine slaughtering had the highest contamination impact. The three loci at the water bodies were above the microbiological standards for classes II and III sites, in conformity with Law 8468 of the state of São Paulo, Brazil and Conama. Salmonella was found at several sites during slaughter, at both types of abattoirs, including in the effluent treatment system. This showed that these sites were the dissemination sources of the microorganism.

Condutas de profissionais que realizam a consulta pré-natal na Estratégia Saúde da Família quanto à detecção, tratamento e acompanhamento da gestante com sífilis

The objective of this exploratory descriptive quantitative study was to analyze the behaviors in the detection, treatment and followup of the pregnant woman with syphilis, by health professionals that conduct the pre-natal consultation in the Family Health Strategy, as to the adherence to the recommendations of the Ministry of Health. The study was conducted in nine municipalites of the Trairi region in the state of Rio Grande do Norte. Data were collected during the months of July through September 2007, by means of a questionnaire with a population of 53 health professionals, 30 nurses and 23 physicians. Data were analyzed by descriptive statistics. The results were organized in three major items: knowledge of the health professionals about the symptomatology of syphilis and their actions in the detection of the disease; actions in the treatment of the pregnant woman with syphilis; and the actions of followup of the desease. We identified that 81,2% of the professionals have knowledge about the symptomatology of syphilis in the pregnant woman;79,2% request the VDRL exam in the adequate intervals and approximately 50% conduct the treatment in conformity with the recommendations of the Ministry of Health. For the followup care of the infected woman, 79,2% request a monthly VDRL examination, 69,8% explain the disease to the pregnant woman, and 20,7% affirm that they conduct a proper reception to the woman.We conclude that the majority of the health professionals have knowledge of the detection, treatment and followup of the pregnant woman with syphilis. However, the actions of some professionals diverge from the conduct procedures recommended by the Ministry of Health, as to the requesting of the examinations, medication prescription and notification of the iesease. This indicates the need for improved

Nascimento de um filho :o significado para o pai

Qualitative study on the meaning of a child s birth to the father. Its general purpose was to comprehend the significance the man attaches to his child s birth and its specific objectives were to identify the man s feelings with regard to his child s birth as well as to verify his attitude toward a child s birth. The study was founded on the theoretical reference system about the man in the gravid-puerperal cycle and the humanization of the assistance. The data were obtained through semistructured interview performed with men accompanying their children s birth whose wives were in the immediate puerperium. This stage occurred in two maternity hospitals in Natal-RN, both of which adopt the principle of safe notherhood in the attendance of women in the process of parturition. The material apprehended from the statements was treated in conformity with the content analysis method in the mode of thematic analysis according to Bardin. Three thematic categories emerged from this process: the father s attitude toward his child s birth, the father s feelings in respect of his child s birth, and the informations received by the father in the course of his child s birth. The speech content was analyzed in accordance with the principles of symbolic interactionism according to Blumer. The results showed that the husbands interact with their respective wives and respond with attitudes of care, help, support, and encouragement within the principles of humanization intermingled with feelings of happiness, restlessness, and suffering leading them to appraise and exalt their consorts. Besides, we verified that the father s attitudes and feelings in the delivery room in the light of symbolic interactionism tend to be influenced by the interaction between him and the attending professionals

Estratégia pública de gestão ambiental :uma contribuição para a realização de eventos públicos

The present study is included in the environmental international theme, approaching the search for the environmental conformity in public events. It describes the main environmental impacts, objects of the study Sound Disturbances, implications concerning the increase in the Volume of Traffic and in the volume of Solid Residues generated in the surroundings of the event. The methodology used consists of the report of the case study of the festivity called Carnatal, held in Natal/RN, in December of 2001. As a work method, it was used a quantitative evaluation of the sound intensity level, according to the effective legislation, an electronic count of volume of traffic and an evaluation of the productive performance of the means of production of public urban sanitation company used in the event. The results pinpoint the recognition of the impacts generated by the event and the proposition of a Program of Environmental Management, aiming at, in addition to the establishment of the instruments and goals for the mitigation of the impacts, defining the role of the social actors in the search for the environmental conformity of festivities

Aspectos linguístico-ergonômicos em rótulos: avaliação da linguagem verbo-visual de rótulos de embalagens para alimentos achocolatados

We have been living in a world of packed products. The package and the labels support the companies to communicate with the customers in addition to give protection, storage and convenience in proportion to the products that move in the price list. The labels mainly add up a value which helps the companies differ their products and increase the value of the brands among the final customers. However, the information given in the label are not clear sometimes. It displays a verbal-visual defective language resulted from a poor visibility, legibleness and comprehensibleness of the verbal and visual marks. The aim of this research is to verify, according to the costumers‟ view, the level of the clarity in the informative texts, harmony and ergonomic conformity of the package labels in the chocolate powder of the Claralate brand, considering the linguistic aspects presented on the labels. The criteria to evaluate the chocolate package selected were based on the linguistic field: the organization and the structure of the text derided from the classification of the textual genre; the clarity and the comprehension of the language utilized on those labels. From the ergonomic view, the informative and ergonomic conformity, based on the following requirements: legibility, symbols, characters, reading fields and intermission of the written lines. Therefore, the research done july 2007 and added july 2011 had a structured questionnaire in the interview put to the 118 customers of the chocolate package that go shopping in one of the two supermarkets in Floriano, Piauí São Jorge and/or Super Quaresma. The main results of the investigation show that the linguistic aspects in the informative texts of the labels provide the customers‟ expectancy partially, while the consideration of the informative ergonomic analyzed can contribute to the improvement of the information and consequent visual progress of those, on the labels of chocolate package investigated. As recommendation towards the maker of the product, the outcome of the research indicates: harmonize the proportion of the letters and numbers; enlarge the letters size; make the visual information more comprehensive determined by the reading field; put the expiry date in a better visual place