Análise do nível de aderência do modelo conceitual do sistema de custos às teorias da contabilidade de custo: experiência no governo federal para configuração e implantação do sistema de informações de custos - SIC

Este estudo expõe os objetivos, as diretrizes, o modelo conceitual e o processo desenvolvido para a implantação do Sistema de Informações de Custos do Governo Federal (SIC), descrevendo e explicando o marco conceitual e suas principais características, a abordagem em três dimensões (conceitual, tecnológica e cultural), as razões para os procedimentos adotados na sua construção, trabalhando a correspondência entre os conceitos da contabilidade governamental e da contabilidade de custos. O trabalho teve como proposta identificar e apresentar a configuração do sistema de informações de custos (SIC) a ser adotado pelo Brasil no âmbito da Administração Pública Federal como uma solução conciliatória junto aos atores envolvidos, e analisar e revelar o nível de aderência do SIC às teorias da Contabilidade de Custos, para tal fim foi desenvolvida a pesquisa exploratóriodescritiva, socorrendo-se em pesquisas bibliográfica e documental; na coleta de informações aplicando as técnicas de entrevista e observação direta intensiva; e na análise dos dados levantados, a técnica de análise de conteúdo. A importância do SIC é enfatizada como elemento de mensuração de custos, de melhoria da qualidade do gasto público e de vetor indutor da construção da mentalidade de custos na Administração Pública Federal que, poderá vir a ser o grande salto da administração patrimonial e burocrática para a administração gerencial.

El funcionamiento del tributo en Nueva Granada a finales del siglo XVII: Guatavita en 1690 (Estudios)

Este ensayo examina los mecanismos de articulación política que se crearon entre el corregidor y los pueblos de indios que integraron el partido de Guatavita. Analiza la naturaleza y el monto del tributo que pagaron los indios y el manejo que el corregidor hizo de estos recursos. Estudia las cargas fiscales que se impusieron sobre la encomienda y los vínculos políticos que se desarrollaron entre encomenderos, corregidores y Estado colonial. La evidencia histórica que sirve de sustento a este trabajo proviene de la contabilidad que presentó el corregidor de Guatavita ante las autoridades coloniales a finales del siglo XVII.

Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Caracterização dos sistemas de produção de leite bovino na microrregião Seridó do estado do Rio Grande do Norte

The objective was to contribute to a reading of the characteristics and diversity of production systems from bovine milk in the microregion Seridó of Rio Grande do Norte, discuss the social, economic, environmental and husbandry-related primary activity of milk production. We randomly selected 28 agricultural establishments that performed the activity of dairy bovine culture with subsequent applicat ion of a structured questionnaire during September and October 2011. Data were analyzed with application of measures of descriptive analysis and determination of the index rural development (IRD). The results showed that 53.57% of the interviewees were owners of the land, the median area of the properties amounted to 135 hectares, the median number of animals in the herd was 51 head, with minimum 11 and maximum of 350 heads establishments in the sample, 85.72% of establishments had maximum 23 cows in lactation, 100% performed manual milking with suckling calves, average productivity of 3.91 liters / cow / day, 92.86% of the interviewees did not produce silage and / or hay, 64.29% had no access to technical assistance, the average age of interviewees was 51 ± 10.85 years, 78.57% had only elementary education. The average of the IRD computed in the test sample amounted to 0.43 ± 0.11 on a scale 0-1. The sites were grouped into 04 classes, based on your IRD. The average IRD in each dimension was 0.43, 0.55 and 0.34, respectively for economic / husbandry, social and environmental. The determination of the rate of rural development - IDR found for the sample could add establishments hierarchically. It is necessary that the inclusion of best practices in herd management, bookkeeping zootechnical, technical assistance and reorganization practices in land and environmental preservation

Os discursos de egressos acerca da construção e escrituração da dissertação acadêmica do programa de pós-graduação em educação da UFPA

O presente estudo objetiva verificar nos discursos dos alunos egressos a trajetória do trabalho de construção e escrituração de Dissertações Acadêmicas do Programa de Pós-Graduação em Educação, da Universidade Federal do Pará. É sabido que geralmente os alunos ingressantes na Pós-Graduação encontram dificuldades quanto ao modo de pensar e fazer a elaboração e escritura da pesquisa, sobretudo na construção das etapas do texto da dissertação acadêmica. Constam-se, também, que nas fases de qualificação e defesa do texto de Dissertação, sinalizados em atas, os alunos expressam como um momento de desenvolvimento difícil acerca da atividade discursiva de metacognição que circunscreve a maneira de compreender e fazer a construção e escrituração das Dissertações. A problemática que norteia a referida pesquisa é: como foi a trajetória do trabalho de construção e escrituração de sua dissertação acadêmica no Programa de Pós-Graduação em Educação da Universidade Federal do Pará? Dessa problemática principal questionamos ainda: Quais os discursos dos alunos egressos sobre as dificuldades quanto ao modo de pensar e fazer a elaboração e a escrituração das Dissertações Acadêmicas? Quais os componentes que contribuem para a construção e escrituração das Dissertações Acadêmicas nos discursos dos alunos egressos? Quais as aprendizagens mais significativas durante o período de construção e de escrituração das etapas das Dissertações Acadêmicas? Para responder essas questões pretendemos: (1) Mapear a partir dos discursos dos alunos egressos as dificuldades quanto ao modo de pensar e fazer a elaboração e a escrituração das Dissertações Acadêmicas; (2) Identificar por meio dos discursos dos alunos egressos os componentes que contribuem para a construção e a escrituração das Dissertações Acadêmicas; (3) Analisar os discursos dos alunos egressos referentes à maneira de compreender e fazer a construção e a escrituração das etapas das Dissertações Acadêmicas. O critério da pesquisa foi trabalhar com as quatro primeiras turmas de alunos, 77 alunos, que se tornaram egressos nos anos de 2005 a 2008 do curso de Mestrado do Programa de Pós-Graduação em Educação da UFPA. Metodologicamente, a pesquisa foi desenvolvida a partir de três instrumentos de coleta de dados: documentos, questionário e entrevista. Os resultados são analisados no discurso bakhtiniano. Os resultados indicam que os alunos egressos durante as etapas de construção e escrituração da dissertação acadêmica sinalizam como dificuldade o ato de compreender formações discursivas teóricas, levaram bastante tempo para elaborar na escrita a sua formulação discursiva teórica e sugerem maiores oportunidades com experiências de pesquisa.

A cultura informacional como alicerce de gestão contábil nas pequenas e médias empresas

Pós-graduação em Ciência da Informação - FFC

Benedictu Placere: uma campanha na Amazônia Paraense

Este trabalho é uma análise antropológica a partir da relação autor/obra da literatura dita ficcional, levando em consideração o percurso do autor e da obra no campo social, o que poderia ser confundido com um estudo de crítica literária, de tez mais sociológica. Esta última, pode levar-nos a, por exemplo, um estudo de gêneros literários, análise do uso da linguagem literária, e suas utilizações dentro de um determinado momento sócio-histórico. No entanto, todos esses matizes não chegam a romper com a visão da literatura que parte da individualidade criadora, levando-nos a uma apreensão ingênua do texto literário. Na tentativa de irmos além destas questões, utilizamos o texto literário como mais um instrumento do qual o homem faz uso para tentar entender a sua época. Situando o texto literário a partir das características que ratificam sua escrita, em seu tempo-espaço. Assim, analisamos o percurso do autor, Benedicto Monteiro, um dos representantes da intelectualidade na Amazônia, a partir de seus textos literários "Verdevagomundo", "O minossauro", "A terceira margem" e "Aquele Um", denominados Tetralogia Amazônica. Fazendo contrapontos com seu texto autobiográfico Transtempo, e suas falas através de entrevistas entre o autor/agente-objeto de pesquisa/autor, a procura de mediações, também construídas em outros espaços sociais, que podem tomar o autor e seus textos literários, uma maneira a mais de lermos a década de 70 do século xx, momento de intensa incursão do governo militar na Amazônia, que, no texto desse escritor, é pontuado na Amazônia Paraense, Baixo-Amazonas.

Monitoração dos parâmetros reprodutivos e perfil sorológico do herpesvírus caprino tipo 1 e do herpesvírus bovino tipo 1 em rebanhos caprinos dos estados de São Paulo e Minas Gerais

Pós-graduação em Medicina Veterinária - FCAV

EEG microstate duration and syntax in acute, medication-naive, first-episode schizophrenia: a multi-center study

In young, first-episode, productive, medication-naive patients with schizophrenia, EEG microstates (building blocks of mentation) tend to be shortened. Koenig et al. [Koenig, T., Lehmann, D., Merlo, M., Kochi, K., Hell, D., Koukkou, M., 1999. A deviant EEG brain microstate in acute, neuroleptic-naïve schizophrenics at rest. European Archives of Psychiatry and Clinical Neuroscience 249, 205–211] suggested that shortening concerned specific microstate classes. Sequence rules (microstate concatenations, syntax) conceivably might also be affected. In 27 patients of the above type and 27 controls, from three centers, multichannel resting EEG was analyzed into microstates using k-means clustering of momentary potential topographies into four microstate classes (A–D). In patients, microstates were shortened in classes B and D (from 80 to 70 ms and from 94 to 82 ms, respectively), occurred more frequently in classes A and C, and covered more time in A and less in B. Topography differed only in class B where LORETA tomography predominantly showed stronger left and anterior activity in patients. Microstate concatenation (syntax) generally were disturbed in patients; specifically, the class sequence A→C→D→A predominated in controls, but was reversed in patients (A→D→C→A). In schizophrenia, information processing in certain classes of mental operations might deviate because of precocious termination. The intermittent occurrence might account for Bleuler's “double bookkeeping.” The disturbed microstate syntax opens a novel physiological comparison of mental operations between patients and controls.

Spring-summer temperatures reconstructed for northern Switzerland and southwestern Germany from winter rye harvest dates, 1454–1970

This paper presents a unique 517-yr long documentary data-based reconstruction of spring-summer (MAMJJ) temperatures for northern Switzerland and southwestern Germany from 1454 to 1970. It is composed of 25 partial series of winter grain (secale cereale) harvest starting dates (WGHD) that are partly based on harvest related bookkeeping of institutions (hospitals, municipalities), partly on (early) phenological observations. The resulting main Basel WGHD series was homogenised with regard to dating style, data type and altitude. The calibration and verification approach was applied using the homogenous HISTALP temperature series from 1774–1824 for calibration (r = 0.78) and from 1920–1970 for verification (r = 0.75). The latter result even suffers from the weak data base available for 1870– 1950. Temperature reconstructions based on WGHD are more influenced by spring temperatures than those based on grape harvest dates (GHD), because rye in contrast to vines already begins to grow as soon as sunlight brings the plant to above freezing. The earliest and latest harvest dates were checked for consistency with narrative documentary weather reports. Comparisons with other European documentarybased GHD and WGHD temperature reconstructions generally reveal significant correlations decreasing with the distance from Switzerland. The new Basel WGHD series shows better skills in representing highly climate change sensitive variations of Swiss Alpine glaciers than available GHD series.

Quantifying differences in land use emission estimates implied by definition discrepancies

The quantification of CO2 emissions from anthropogenic land use and land use change (eLUC) is essential to understand the drivers of the atmospheric CO2 increase and to inform climate change mitigation policy. Reported values in synthesis reports are commonly derived from different approaches (observation-driven bookkeeping and process-modelling) but recent work has emphasized that inconsistencies between methods may imply substantial differences in eLUC estimates. However, a consistent quantification is lacking and no concise modelling protocol for the separation of primary and secondary components of eLUC has been established. Here, we review differences of eLUC quantification methods and apply an Earth System Model (ESM) of Intermediate Complexity to quantify them. We find that the magnitude of effects due to merely conceptual differences between ESM and offline vegetation model-based quantifications is ~ 20 % for today. Under a future business-as-usual scenario, differences tend to increase further due to slowing land conversion rates and an increasing impact of altered environmental conditions on land-atmosphere fluxes. We establish how coupled Earth System Models may be applied to separate secondary component fluxes of eLUC arising from the replacement of potential C sinks/sources and the land use feedback and show that secondary fluxes derived from offline vegetation models are conceptually and quantitatively not identical to either, nor their sum. Therefore, we argue that synthesis studies should resort to the "least common denominator" of different methods, following the bookkeeping approach where only primary land use emissions are quantified under the assumption of constant environmental boundary conditions.

Case Study of Applied LIP Approach/Activities in the Philippines The Training Services Enhancement Project for Rural Life Improvement (TSEP-RLI) Experience

TSEP-RLI was a technical cooperation project jointly conducted by GOP thru DA-Agricultural Training Institute (ATI) and GOJ thru JICA aimed at institutionalizing the training program for Rural Life Improvement (RLI) at the (ATI). As expected, farmers, fisherfolk, women, youth and extension agents were provided with efficient and effective training services from ATI leading to the improvement of quality of life in the rural areas through efforts of human resource development. The ATI- Bohol was chosen as the model center where participatory trials and various activities of the project were undertaken for five years. These activities were participatory surveys and data collection of on-farm and off-farm productive activities; planning workshop for RLI; feedbacking of survey results and action plans to the community and the Local Government Units (LGUs), and signing of Memorandum of Agreement between the Project and participating LGUs. The above activities were done to facilitate the planning and development of most effective and necessary rural life improvement activities, to confirm the willingness of the people to support and participate and to formalize the partnership between the Project and the LGUs. Since the concept of rural life covers a vast range of activities, a consensus had been reached that the total aspects of rural life be grasped in three spheres, namely, Production & Livelihood (P/L), Rural Living Condition (RLC) and Community Environment (C/E). The RLI for Ubi (Yam) Growers was one of the pilot activities undertaken in two pilot barangays and the target beneficiaries were members of the Rural Improvement Club (RIC- a group of organized women) with the LGU of the Municipality of Corella as the implementing partner. During the planning workshop, the barangay residents articulated their desire to promote production and processing of ubi (sphere on P/L - as the entry point), lack of nutritious food was one of the identified problem (sphere on RLC- expansion point) and environmental degradation such as deforestation, and soil erosion was another problem articulated by the community people (sphere on C/E- expansion point). Major activities that were undertaken namely, Ubi cooking contest, cooking/processing seminar, training courses on entrepreneurial development, ubi production and storage technology, packaging and product design, human resource development and simplified bookkeeping motivated the beneficiaries as well as developed and enhanced their skills & capabilities while strengthening their associations. Their participation to the 5 ubi festivals and other related activities had brought some impacts on their economic and rural life improvement activities. The seven principles of TSEP-RLI include the participatory process, holistic approach, dialogical approach, bottom -up training needs assessment, demand-driven approach, cost sharing approach and collaborative implementation with other agencies including LGUs and the community.

Hādhā kitāb Baḥr al-javāhir

[ʻAbd al-Vahāb ibn Muḥammad Amīn al-Shāhshahānī].

The Goldkrieg: Revaluing the Bundesbank's Reserves and the Politics of EMU. CES Germany & Europe Working Papers, No. 08.6, 1998

In May and June 1997, Germany's commitment to Economic and Monetaty Union (EMU) underwent its most serious test ever when the Bundesbank and the government of Chancellor Helmut Kohl dashed openly over the government's plans to revalue the country's gold reserves. Faced with a budget short-fall and strong political opposition to either tax increases or spending cuts, Finance Minister Waigel attempted to introduce a modest change in the Bundesbank's bookkeeping procedures to bring them in line with the standard practices at other European central banks. The Bundesbank resisted, arguing that the changes would infringe upon its closely guarded independence. This paper analyzes how the politics of coalition interacted with Germany's political institutions to cause this conflict.