997 resultados para análise quantitativa


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A Indústria Farmacêutica é uma das mais competitivas indústrias do mundo contemporâneo, e um dos seus principais desafios está na comercialização de seus medicamentos, que na sua maioria depende da prescrição médica. O objetivo deste estudo é identificar as estratégias de avaliação de desempenho utilizadas pela Indústria Farmacêutica de origem multinacional que atua no nordeste Brasileiro e o papel dos seus gerentes, para avaliar os propagandistas vendedores de medicamentos. Para tanto, buscouse reunir elementos para uma abordagem satisfatória que contemple a complexidade da temática pesquisada: Avaliação de Desempenho, Estratégias da Indústria Farmacêutica, Propaganda Médica e Competências dos Propagandistas de Medicamentos. A temática justifica-se em razão da importância estratégica dos propagandistas de medicamentos para a indústria farmacêutica, que é uma das indústrias que mais investe em pesquisa na atualidade, e contribui para melhorar a qualidade de vida e a saúde humana. A metodologia é caracterizada como um survey, de natureza quali-quantitativa. O objeto de estudo é composto pelas empresas farmacêuticas multinacionais de origem Americanas, Europeias e Asiáticas, associadas à INTERFARMA que atuam no Nordeste do Brasil. A coleta de dados foi realizada através de um questionário fechado (instrumento de pesquisa), composto por 5 perguntas fechadas que abordam a temática central dessa dissertação, 27 afirmativas para medir a concordância(escala likert) e 1 tabela contendo 46 competências, aplicado junto a gerentes da indústria farmacêutica. A análise dos dados foi feita por meio das técnicas de estatística descritiva e uma análise quantitativa para estabelecer o Ranking Médio (RM) para a parte do questionário que utilizou escala tipo Likert de 5 pontos para mensurar o grau de concordância dos respondestes. Através dos resultados desta pesquisa foi possível identificar as estratégias de avaliação de desempenho, utilizadas pelas empresas farmacêuticas, que atuam no Nordeste do Brasil, na gestão dos propagandistas vendedores de medicamentos, e identificar as competências essenciais dos propagandistas de medicamentos, na percepção dos gestores. Os resultados demonstraram que a Indústria Farmacêutica desenvolve e utiliza várias estratégias para medir e avaliar o desempenho dos propagandistas de medicamentos no Brasil, assim como em outros países, e que na percepção dos gerentes da Indústria Farmacêutica existem competências consideradas essenciais ao bom desempenho profissional dos propagandistas de medicamentos da indústria farmacêutica, contribuindo de para avanço do conhecimento deste tema

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Licuri is a palm tree from the semiarid regions of Bahia State, Brazil. It is an important source of food and feed in that region, since their nuts are commonly eaten by humans and used as maize substitute for poultry feeding. The aim of this dissertation is to study the feasibility for use of natural convection solar dryers and forced being compared with the traditional drying outdoors for drying coconut licuri Syagrus coronate. The study led to the construction of two prototype solar dryer for carrying out experiments proving: model Solar Drying System Direct Exposure to Natural Convection built with wood, has a drying chamber with direct cover transparent glass laminates 4 mm, using techniques for proper isolation of the drying chamber. The two prototypes were comparatively analyzed for performance and drying efficiency with traditional extractive use by the community. Were evaluated the variables: time and drying rates and quality of the final samples of coconut licuri. The fruits were harvested and brought the town of Ouricuri, in the city of Caldeirão Grande, BA for the experiments comparing the three methods of drying was used a standard load of 4.0 kg The quantitative analysis for the result of the drying rate was found in 74% yield and 44% for natural and forced convection respectively compared with the traditional drying. These drying rates represent variation 3-5 times lower. Drying using forced convection licuri showed better quality, was found in a reddish pulp, representing the quantities that were kept of the nutrient beta carotene, and not notice the flavor change from the previous system, the final cost of construction of this system were higher . The prototypes built competitive advantage and had testified fully to resolve the technical difficulties previously encountered in the production of products made of coconut licuri. Allowing add value and increase their potential use for the fruit extractive communities of semi-arid region of Bahia

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Massively Multiplayer Online Role-Playing Games (MMORPGs) are role-playing games that, through the Internet, can integrate thousands of players interacting at the same time in at least one virtual world. This way, these games can provide, further than fun, a greater familiarity with the additional language and opportunity to improve the linguistic proficiency in a real context. Hence, what is proposed in this study is extended knowledge about the learning of an additional language mediated by MMORPGs for teachers to know how, if relevant, to present, use or encourage this practice to their students. Based on this major purpose, we seek to answer the following research questions: (a) what distinguishes the learning profile of the gamers and non-gamers; (b) if MMORPGs can, through a hybrid and systematic approach, assist the development of proficiency of the additional language and (c) what the think-aloud protocols show about the learning mediated by the MMORPG Allods Online. Following an experimental method (NUNAN, 1997), 16 students of the curricular component Reading and Writing Practices in English Language have comprised the control group and 17 students of the same class formed the experimental group and were submitted to a pre and post-test adapted from the Key English Test (KET) by the Cambridge University (2008). The tests were conducted before and after a period of 5 weeks of 3 hours of practice with Allods Online a week (experimental group), and classes of the curricular component (both groups). A quantitative analysis of the questionnaires about the exposure to English profiles of the participants, a quantitative analysis of the tests scores and a qualitative analysis of the thinkaloud protocols collected during the experiment were conducted based on the theories of (a) motivation (GARDNER, 1985, WILLIAMS & BURDEN, 1997, BROWN, 2007, HERCULANO-HOUZEL, 2005); (b) active learning (GASS, 1997, GEE, 2008, MATTAR, 2010); (c) interaction and collaborative learning (KRASHEN, 1991, GASS, 1997, VYGOTSKY, 1978); (d) situated learning (DAMASIO, 1994; 1999; 2003, BROWN, 2007, GEE, 2003) and (e), tangential learning (PORTNOW, 2008; MATTAR, 2010). The results indicate that the participants of the experimental group (gamers) seem to be more engaged in tangential English learning activities, such as playing games, listening to music in English, communicating with foreigners and reading in English. We also deduced that the period of experiment possibly generated positive results on the gamers proficiency scores, mainly in the parts related to orthographic development, reading and comprehension, writing with focus on content and orthographic accuracy. Lastly, the think-aloud protocols presented evidences that the gamers have engaged in active English language learning, they have interacted in English with other players, and learned linguistic aspects through the experience with the MMORPG Allods Online

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In this dissertation, based on two theoretical frameworks, American functionalism and variationist sociolinguistics, I take as subject the sequence connectors E and AÍ, which has the grammatical function of indicating retroactive-propeller sequenciation of information. I analyze the variable use of these connectors in texts written by students from two public schools in the city of Natal, RN, attending at the time of data collection (the year 2012), two distinct levels of basic education: the sixth and the ninth year. The students who contributed to this research wrote, as part of their activities in the classroom, texts of two narrative genres: narrative of personal experience (non-fictional) and short story (fictional). In addition, these students and their Portuguese teachers answered a test of linguistic attitude in which they gave their opinions regarding the appropriateness of the use of connectors E and AÍ in contexts of speech and writing marked by distinct degrees of formality. The results obtained by means of quantitative analysis showed different tendencies of linguistic, social and stylistic distribution of connectors E and AÍ in the narrative texts written by the students. I related these results to the action of two principles: the principle of persistence, linked to the process of change by grammaticalization, and the principle of stylistic markedness. Besides, I took into account the answers provided by students and teachers to the test of linguistic attitude for refine the interpretation of the results

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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We study the optical-phonon spectra in periodic and quasiperiodic (Fibonacci type) superlattices made up from III-V nitride materials (GaN and AlN) intercalated by a dielectric material (silica - SiO2). Due to the misalignments between the silica and the GaN, AlN layers that can lead to threading dislocation of densities as high as 1010 cm−1, and a significant lattice mismatch (_ 14%), the phonon dynamics is described by a coupled elastic and electromagnetic equations beyond the continuum dielectric model, stressing the importance of the piezoelectric polarization field in a strained condition. We use a transfer-matrix treatment to simplify the algebra, which would be otherwise quite complicated, allowing a neat analytical expressions for the phonon dispersion relation. Furthermore, a quantitative analysis of the localization and magnitude of the allowed band widths in the optical phonon s spectra, as well as their scale law are presented and discussed

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In this work, we present a theoretical study of the propagation of electromagnetic waves in multilayer structures called Photonic Crystals. For this purpose, we investigate the phonon-polariton band gaps in periodic and quasi-periodic (Fibonacci-type) multilayers made up of both positive and negative refractive index materials in the terahertz (THz) region. The behavior of the polaritonic band gaps as a function of the multilayer period is investigated systematically. We use a theoretical model based on the formalism of transfer matrix in order to simplify the algebra involved in obtaining the dispersion relation of phonon-polaritons (bulk and surface modes). We also present a quantitative analysis of the results, pointing out the distribution of the allowed polaritonic bandwidths for high Fibonacci generations, which gives good insight about their localization and power laws. We calculate the emittance spectrum of the electromagnetic radiation, in THZ frequency, normally and obliquely incident (s and p polarized modes) on a one-dimensional multilayer structure composed of positive and negative refractive index materials organized periodically and quasi-periodically. We model the negative refractive index material by a effective medium whose electric permittivity is characterized by a phonon-polariton frequency dependent dielectric function, while for the magnetic permeability we have a Drude like frequency-dependent function. Similarity to the one-dimensional photonic crystal, this layered effective medium, called polaritonic Crystals, allow us the control of the electromagnetic propagation, generating regions named polaritonic bandgap. The emittance spectra are determined by means of a well known theoretical model based on Kirchoff s second law, together with a transfer matrix formalism. Our results shows that the omnidirectional band gaps will appear in the THz regime, in a well defined interval, that are independent of polarization in periodic case as well as in quasiperiodic case

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Receptor ativador nuclear κappa B (RANK), ligante do receptor ativador nuclear κappa B (RANKL) e osteoprotegerina (OPG) são membros da família do fator de necrose tumoral relacionados com o metabolismo ósseo. A formação, diferenciação e atividade dos osteoclastos são reguladas por estas três proteínas. RANK é um receptor transmembrana presente em diversos tipos celulares, principalmente em células de linhagem macrofágica, linfócitos, células dendríticas e fibroblastos e quando ativado pelo seu ligante, RANKL, promove a diferenciação e ativação de células osteoclásticas responsáveis pelo processo de reabsorção óssea. A OPG impede a ligação RANK/RANKL atuando como um receptor inibitório para a atividade osteolítica. O objetivo deste estudo foi comparar a expressão imuno-histoquímica destes biomarcadores em cistos radiculares (n=20) e cistos dentígeros (n=20). A expressão imuno-histoquímica destes marcadores foi avaliada no epitélio e na cápsula dos cistos por escores e percentuais médios de imunomarcação. Para o epitélio, a análise semi-quantitativa revelou um padrão similar dos escores de imunomarcação de RANK, RANKL e OPG nas lesões, não havendo diferença estatística significante (p=0.589, p=0.688, p=0.709, respectivamente). Para a cápsula cística a análise quantitativa, mostrou diferença estatística significante entre os percentuais médios de imunomarcação do RANK e RANKL (p=0,001 e p=0,005, respectivamente) nos cistos. A correlação dos escores de imunomarcação de RANKL e OPG no epitélio do CR e do CD revelou diferença estatística significante (p=0,029, p=0,003, respectivamente). No epitélio dos CRs e dos CDs observou-se uma maior imunoexpressão da OPG comparada a do RANKL. Os resultados apontam a presença de RANK, RANKL e OPG nos cistos radiculares e cistos dentígeros, sugerindo a atuação destas proteínas no desenvolvimento e expansão das lesões no osso adjacente

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The most common malignant neoplasm of the oral cavity and oropharynx are squamous cell carcinoma. Injuries to the same stage and subjected to the same treatment protocol have sometimes different evolutionary courses. The scope of this study was to investigate, through a retrospective cohort, associations between the number of CD8 + T cells and natural killer, identified immunohistochemically in the inflammatory infiltrate in a series of cases of oral squamous cell carcinoma and orofaringeano, and the level of tumor response to radiotherapy and chemotherapy, overall survival and relapse-free survival of patients. We identified 54 patients with unresectable disease were treated exclusively with radiotherapy and chemotherapy. The median follow-up was 22 months. The sample was characterized by the predominance of male subjects, median age 60 years, all were smokers. The most frequent site was the tongue and 81.5% were in stage IV. Patients with disease in the oral cavity had a worse response to treatment (p = 0.006), worse relapse-free survival (p = 0.007), worse overall survival (p = 0.007). The advanced T stage was shown a negative prognostic factor (p= 0.006) for the clinical treatment response made. Immunohistochemistry was performed to select CD8 + cells (anti-CD8) and NK cells (anti-CD57). Lymphocytes positive and negative markings were counted using the program ImageJ ®. Two groups were created for each marking evaluated: Group I patients with more than 50% cells positive, Group II: less than 50% of labeled cells. For CD8 + cells detected in 38 (70.3%) of Group I were CD8 + and 16 (29.7%) Group II CD8 +. For NK cells, 26 (48.15%) Group I NK and 28 (51.85%) Group II NK. Regarding the clinical response to treatment, we observed that 39% of patients achieved a complete response and 25.9% remained without recurrence at the end of follow-up. These results were better in Group I CD8 + (p = 0.2). Identified that 72.2% of patients progressed to death, this finding had no association with the immunohistochemical data. There was no statistically significant differences between the number of CD8 + and NK cells and the ability of tumor response to radiotherapy and chemotherapy, or with overall survival and relapse-free survival of patients. However, especially in relation to a learned response, we found that this group of patients with advanced disease have a low count of CD8 + T cells active. Believing in the role that the immune response plays in the local fight against neoplastic cells, however, our results do not support the use of quantitative analysis of CD8 + T cells and NK cells as a prognostic factors for oral squamous cell carcinoma and oropharynx

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Ameloblastomas and keratocystic odontogenic tumors (KOT) represent odontogenic lesions that, despite their benign nature, are distinguished by a distinct biological behavior, characterized by locally aggressive growth and recurrent episodes. The gnathic bone resorption caused by the growth of these lesions is a key to the expansion of the same, both being mediated by osteoclastic cells like enzymatic activity of various matrix metalloproteinases (MMPs) factor. The expression of stimulatory factors and inhibitors of bone resorption has been correlated with the development of these lesions, with emphasis to some MMPs such as collagenases and gelatinases and tissue inhibitors of metalloproteinases (TIMPs), among others. Based on the premise that stimulatory and inhibitory factors of osteolytic processes can be decisive for the growth rate of intraosseous odontogenic lesions, this experiment evaluated the immunoreactivity of MMP-9, -13 and TIMP-1 protein in the epithelium and mesenchyme of ameloblastoma and the KOT specimens, by a quantitative analysis of the immunoreactivity cells. Statistical analysis was performed using the Mann-Whitney and Wilcoxon tests with a significance level set at 5 %. Immunohistochemical expression of MMP-9, -13 and TIMP-1 was observed in 100% of cases both in the epithelium and in mesenchyme. The immunoreactivity in the epithelium of KOT and ameloblastomas revealed a predominance of score 3 for MMP-9 (p=0.382) and MMP-13 (p=0.069) and no statistically significance for TIMP-1, the latter being significantly higher immunoreactivity in ameloblastomas. In the mesenchyme, there was a higher score immunoreactivity of MMP-13 (p=0.031) in ameloblastomas in relation to KOT, whereas for MMP-9 and TIMP-1 no statistically significant difference (p=0.403 was observed, p=1.000). The calculation of the ratio of scores revealed expression of proteins in general, similarity of the lesions, a significant predominance of equal expression of TIMP-1 and MMP-9 was observed only in the epithelium of ameloblastoma. The marked immunostaining of MMP-9 , MMP-13 and TIMP-1 in epithelium and mesenchyme of the lesion indicate that these proteins involved in ECM remodeling required for tumor progression, however, specific differences in the expression of some of these proteins, are not sufficient to suggest differences in the biological behavior of ameloblastomas and KOTs

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This study investigated the influence of intrinsic and extrinsic factors on the feeding ecology and foraging behavior of the whiptail lizard Ameivula aff. ocellifera, a new species widely distributed in the Brazilian Caatinga, and that is in process of description. In attendance to the objectives, the Dissertation was structured in two chapters, which correspond to scientific articles, one already published and the other to be submitted for publication. In Chapter 1 were analyzed the general diet composition, the relationship between lizard size and prey size, and the occurrence of sexual and ontogenetic differences in the diet. Chapter 2 contemplates a seasonal analysis of diet composition during two rainy seasons interspersed with a dry season, and the quantitative analysis of foraging behavior during two distinct periods. The diet composition was determined through stomach analysis of lizards (N = 111) collected monthly by active search, between September 2008 and August 2010, in the Estação Ecológica do Seridó (ESEC Seridó), state of Rio Grande do Norte. Foraging behavior was investigated during a rainy and a dry month of 2012 also in ESEC Seridó, by determining percent of time moving (PTM), number of movements per minute (MPM) and prey capture rate by the lizards (N = 28) during foraging. The main prey category in the diet of Ameivula aff. ocellifera was Insect larvae, followed by Orthoptera, Coleoptera and Araneae. Termites (Isoptera) were important only in numeric terms, having negligible volumetric contribution (<2%) and low frequency of occurrence, an uncommon feature among whiptail lizards. Males and females did not differ neither in diet composition nor in foraging behavior. Adults and juveniles ingested similar prey types, but differed in prey size. Maximum and minimum prey sizes were positively correlated with lizard body size, suggesting that in this population individuals experience an ontogenetic change in diet, eating larger prey items while growing, and at the same time excluding smaller ones. The diet showed significant seasonal differences; during the two rainy seasons (2009 and 2010), the predominant prey in diet were Insect larvae, Coleoptera and Orthoptera, while in the dry season the predominant prey were Insect larvae, Hemiptera, Araneae and Orthoptera. The degree of mobility of consumed prey during the rainy seasons was lower, mainly due to a greater consumption of larvae (highly sedentary prey) during these periods. Population niche breadth was higher in the dry season, confirming the theoretical prediction that when food is scarce, the diets tend to be more generalized. Considering the entire sample, Ameivula aff. ocellifera showed 61,0 ± 15,0% PTM, 2,03 ± 0,30 MPM, and captured 0,13 ± 0,14 per minute. Foraging mode was similar to that found for other whiptail lizards regarding PTM, but MPM was relatively superior. Seasonal differences were verified for PTM, which was significantly higher in the rainy season (66,4 ± 12,1) than in the dry season (51,5 ± 15,6). It is possible that this difference represents a behavioral adjustment in response to seasonal variation in the abundance and types of prey available in the environment in each season

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Relations between the meaning attributed to work by first year university students and their academic and professional choice were analyzed. The participants were 921 students, 17-52 years old (M = 22; SD = 4.9), enrolled in 16 courses common to two college level institutions of the city of Natal, RN, one public, the other private. A questionnaire was designed for collecting data about the academic-professional choice, with open-ended and multiple choice questions. Work meaning was obtained by means of two questions on centrality and two scales pertaining to the Inventory of Motivation and Work Meaning: value and descriptive attributes. A socio-demographic set of questions ended the questionnaire. Data was entered in a SPSS (Statistical Package for the Social Sciences) database, allowing for the pertinent statistical analyses, such as frequency, t test, chi square, factor analysis, cluster analysis and ANOVA. Results indicated that the decision about academic-professional career was made by the majority of the participants (in first option, N = 921) without the adequate consideration of the socio-professional reality (80.7%) and personal internal resources (98.5%). When considering the second option (N = 654), only the first criterion was taken into account, but only by 12.5% of the sample. The main difficulties faced by students during the choosing process were, then, made apparent in the data. 46.8% of the participants were unsatisfied with the course they had started and were anticipating unpromising perspectives in relation to it. The first year students took work as the second most important aspect of their lives and demonstrated an idealized vision about it. Five patterns of work meaning were identified. In relation to centrality and the value and descriptive attributes, the university students displayed differentiation in the attribution of work meaning according to course and area of knowledge

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In this work, the quantitative analysis of glucose, triglycerides and cholesterol (total and HDL) in both rat and human blood plasma was performed without any kind of pretreatment of samples, by using near infrared spectroscopy (NIR) combined with multivariate methods. For this purpose, different techniques and algorithms used to pre-process data, to select variables and to build multivariate regression models were compared between each other, such as partial least squares regression (PLS), non linear regression by artificial neural networks, interval partial least squares regression (iPLS), genetic algorithm (GA), successive projections algorithm (SPA), amongst others. Related to the determinations of rat blood plasma samples, the variables selection algorithms showed satisfactory results both for the correlation coefficients (R²) and for the values of root mean square error of prediction (RMSEP) for the three analytes, especially for triglycerides and cholesterol-HDL. The RMSEP values for glucose, triglycerides and cholesterol-HDL obtained through the best PLS model were 6.08, 16.07 e 2.03 mg dL-1, respectively. In the other case, for the determinations in human blood plasma, the predictions obtained by the PLS models provided unsatisfactory results with non linear tendency and presence of bias. Then, the ANN regression was applied as an alternative to PLS, considering its ability of modeling data from non linear systems. The root mean square error of monitoring (RMSEM) for glucose, triglycerides and total cholesterol, for the best ANN models, were 13.20, 10.31 e 12.35 mg dL-1, respectively. Statistical tests (F and t) suggest that NIR spectroscopy combined with multivariate regression methods (PLS and ANN) are capable to quantify the analytes (glucose, triglycerides and cholesterol) even when they are present in highly complex biological fluids, such as blood plasma

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The regeneration of bone defects with loss of substance remains as a therapeutic challenge in the medical field. There are basically four types of grafts: autologous, allogenic, xenogenic and isogenic. It is a consensus that autologous bone is the most suitable material for this purpose, but there are limitations to its use, especially the insufficient amount in the donor. Surveys show that the components of the extracellular matrix (ECM) are generally conserved between different species and are well tolerated even in xenogenic recipient. Thus, several studies have been conducted in the search for a replacement for autogenous bone scaffold using the technique of decellularization. To obtain these scaffolds, tissue must undergo a process of cell removal that causes minimal adverse effects on the composition, biological activity and mechanical integrity of the remaining extracellular matrix. There is not, however, a conformity among researchers about the best protocol for decellularization, since each of these treatments interfere differently in biochemical composition, ultrastructure and mechanical properties of the extracellular matrix, affecting the type of immune response to the material. Further down the arsenal of research involving decellularization bone tissue represents another obstacle to the arrival of a consensus protocol. The present study aimed to evaluate the influence of decellularization methods in the production of biological scaffolds from skeletal organs of mice, for their use for grafting. This was a laboratory study, sequenced in two distinct stages. In the first phase 12 mice hemi-calvariae were evaluated, divided into three groups (n = 4) and submitted to three different decellularization protocols (SDS [group I], trypsin [Group II], Triton X-100 [Group III]). We tried to identify the one that promotes most efficient cell removal, simultaneously to the best structural preservation of the bone extracellular matrix. Therefore, we performed quantitative analysis of the number of remaining cells and descriptive analysis of the scaffolds, made possible by microscopy. In the second stage, a study was conducted to evaluate the in vitro adhesion of mice bone marrow mesenchymal cells, cultured on these scaffolds, previously decellularized. Through manual counting of cells on scaffolds there was a complete cell removal in Group II, Group I showed a practically complete cell removal, and Group III displayed cell remains. The findings allowed us to observe a significant difference only between Groups II and III (p = 0.042). Better maintenance of the collagen structure was obtained with Triton X-100, whereas the decellularization with Trypsin was responsible for the major structural changes in the scaffolds. After culture, the adhesion of mesenchymal cells was only observed in specimens deccelularized with Trypsin. Due to the potential for total removal of cells and the ability to allow adherence of these, the protocol based on the use of Trypsin (Group II) was considered the most suitable for use in future experiments involving bone grafting decellularized scaffolds

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This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process