Analysis of Approaches to Controllership in Mater`s Thesis from Post-graduate Programs in Accounting Sciences

The objective of the Study is to analyze approaches in master`s thesis in Brazilian Post-Graduate Programs in Accounting Sciences in relation to Controllership, in terms of their conceptual, procedural and organizational aspects, as proposed by Borinelli (2006). The research is descriptive and it uses a quantitative approach. The sample consists of 26 master`s thesis which have the word ""Controllership"" in their titles. Resulting from analysis, in Perspective I (conceptual aspects), in which the elements of definition, object of study and relationship with other sciences were referenced, consensus among authors of the master`s thesis was not verified. In Perspective II (procedural aspects), which deals with activities and functions of Controllership by means of how they materialize as areas of knowledge within organizations, it was observed that the approach in the master`s thesis is quite differentiated in terms of the scope of activities. In relation to Perspective III (organizational aspects), there is also no consensus about what constitutes typical Controllership activities, but master`s thesis do include in the definition of Controllership the idea that it is a service or function of information. It was concluded that the approach to controllership, in terms of its conceptual, procedural and organizational aspects is similar to the elements proposed by Borinelli (2006).

Beyond Numbers THE IMPACT OF GENDER QUOTAS IN LATIN AMERICA

This article considers the impact of electoral quotas for women. Most studies have either focused on whether particular policies increase the numbers of women elected or assessed the extent to which a greater number of women in the legislature produces more gender-sensitive legislation. However, little attention has been paid to the cultural changes that can result from adopting gender quotas. This article argues that, although increasing the number of women in legislatures may improve the attention to gender issues, broader processes are involved. Latin American women`s activism and alliances have been critical in ensuring the expansion of women`s rights and increasing the number of women elected. Quotas, and the debate surrounding their adoption, have provided an incentive for women`s collective action and fostered the politicization of gender issues. An analysis of the impact of quotas, therefore, must recognize these broader impacts.

Fetal volume and crown-rump length from 7 to 10 weeks of gestational age in singletons and twins

Objective(s): We intend to verify if fetal volume and crown-rump length were different between singletons and twins in pregnancies aged from 7 to 10 weeks and to evaluate if fetal volume is more accurate to determine the gestational age than crown-rump length at this gestational age. Study design: From 52 days (7 weeks and 3 days) to 73 days (10 weeks and 3 days) weekly three-dimensional Ultrasonography was per-formed in 20 twin fetuses and 20 singletons. Crown-rump length and fetal volume using VOCAL were assessed in all examinations. The `true` gestational age was based on oocyte retrieval. Results: At the age of 52 days, the crown-rump length was 11.74 +/- 0.27 mm (mean +/- S.D.) and 11.48 +/- 0.22 mm (singletons and twins, respectively), while the fetal volume was 0.354 +/- 0.015 cm(3) and 0.324 +/- 0.012 cm(3). At the gestational age of 73 days, the crown-rump length was 36.19 +/- 0.90 mm and 35.87 +/- 0.54 mm and the fetal volume was 6.204 +/- 0.090 cm(3) and 6.083 +/- 0.081 cm(3). The total relative increase observed was much higher for fetal volume than for CRL: 1705 +/- 301% vs. 210 +/- 33% in singletons and 1827 +/- 305% vs. 214 +/- 25% in twins. The 95% limits of agreement (+/- 2.3 days vs. +/- 3.2 days, fetal volume vs. crown-rump length) and the intraclass correlation coefficients (0.989 vs. 0.978) between the ""true"" gestational age and that predicted by fetal volume were better than those predicted by crown-rump length. No significant difference was identified between singletons and twins for both fetal volume and crown-rump length. Conclusion(s): Twins and singletons had similar fetal volume and crown-rump length between the 7th and 10th week of gestational age. Additionally, fetal volume assessed by VOCAL was better than crown-rump length to estimate the gestational age at the evaluated period. However, the improvement was small and probably without clinical significance. Condensation: Fetal volume and crown-rump length were similar between singletons and twins. Fetal volume relative increase was higher and the predicted gestational age was better. (c) 2009 Elsevier Ireland Ltd. All rights reserved.

Getting the adrenaline going: Crystal structure of the adrenaline-synthesizing enzyme PNMT

Background: Adrenaline is localized to specific regions of the central nervous system (CNS), but its role therein is unclear because of a lack of suitable pharmacologic agents. Ideally, a chemical is required that crosses the blood-brain barrier, potently inhibits the adrenaline-synthesizing enzyme PNMT, and does not affect other catecholamine processes. Currently available PNMT inhibitors do not meet these criteria. We aim to produce potent, selective, and CNS-active PNMT inhibitors by structure-based design methods. The first step is the structure determination of PNMT. Results: We have solved the crystal structure of human PNMT complexed with a cofactor product and a submicromolar inhibitor at a resolution of 2.4 Angstrom. The structure reveals a highly decorated methyltransferase fold, with an active site protected from solvent by an extensive cover formed from several discrete structural motifs. The structure of PNMT shows that the inhibitor interacts with the enzyme in a different mode from the (modeled) substrate noradrenaline. Specifically, the position and orientation of the amines is not equivalent. Conclusions: An unexpected finding is that the structure of PNMT provides independent evidence of both backward evolution and fold recruitment in the evolution of a complex enzyme from a simple fold. The proposed evolutionary pathway implies that adrenaline, the product of PNMT catalysis, is a relative newcomer in the catecholamine family. The PNMT structure reported here enables the design of potent and selective inhibitors with which to characterize the role of adrenaline in the CNS. Such chemical probes could potentially be useful as novel therapeutics.

Monocular and binocular distance cues: insights from visual form agnosia I (of III)

The human nervous system constructs a Euclidean representation of near (personal) space by combining multiple sources of information (cues). We investigated the cues used for the representation of personal space in a patient with visual form agnosia (DF). Our results indicated that DF relies predominantly on binocular vergence information when determining the distance of a target despite the presence of other (retinal) cues. Notably, DF was able to construct an Euclidean representation of personal space from vergence alone. This finding supports previous assertions that vergence provides the nervous system with veridical information for the construction of personal space. The results from the current study, together with those of others, suggest that: (i) the ventral stream is responsible for extracting depth and distance information from monocular retinal cues (i.e. from shading, texture, perspective) and (ii) the dorsal stream has access to binocular information (from horizontal image disparities and vergence). These results also indicate that DF was not able to use size information to gauge target distance, suggesting that intact temporal cortex is necessary for learned size to influence distance processing. Our findings further suggest that in neurologically intact humans, object information extracted in the ventral pathway is combined with the products of dorsal stream processing for guiding prehension. Finally, we studied the size-distance paradox in visual form agnosia in order to explore the cognitive use of size information. The results of this experiment were consistent with a previous suggestion that the paradox is a cognitive phenomenon.

Predictors of cheating behavior at a university: A lesson from the psychology of work

The present study investigated students' behavior across academic departments to establish how personality, demographic, educational, attitudinal, and climate (both psychological and departmental) predicted self-reported cheating behavior at a university, Participants were 107 students from a variety of academic disciplines, The results explain 50.5% of the variability in self-reported cheating behavior in terms of demographic (male, school education qualifications), departmental climate, and individual differences (Lie and Neuroticism scales), We concluded that an expanded theoretical perspective (utilizing a wide range of person and situation variables) explained more variability than would otherwise be explained from any single perspective, and that findings from the literature of integrity at work generalize to educational settings. Finally, we discuss the limitations and implications of this research.

Os sentidos da escola no contexto de crise de sentido : uma análise a partir do programa educação em valores humanos/projeto escola sustentável em Serra-ES

À luz dos autores Berger e Luckmann (2005); De Bastiani (2008); Ferreira (2009); Peruzzo (2010) e Maia (2011), esta pesquisa aborda o que os autores chamam de crise de sentido, contexto em que se percebe uma radical mudança das condições básicas da vida humana e uma crescente transformação dos valores sociais. Esse cenário revela a condição de estar em um mundo onde o que é valorizado é o fugaz, o aparente, o superficial, o sem sentido. Desse modo, propõe uma análise sobre a educação como processo de formação humana, afirmando a instituição escolar como espaço privilegiado de possibilidades emancipatórias de existência. Tendo como contexto de investigação o Programa Educação em Valores Humanos (PEVH) / Projeto Escola Sustentável (PES) desenvolvido em uma das escolas do município de Serra-ES, as questões orientadoras tiveram como objetivo investigar como essa experiência se articula aos enunciados da crise de sentido e como tem favorecido o desenvolvimento da ideia de formação humana no âmbito escolar. A metodologia privilegiada foi o estudo de caso tendo como instrumentos de pesquisa a observação participante, a análise documental e as entrevistas. A partir da perspectiva qualitativa, a pesquisa em campo evidenciou que, embora os sentidos pretendidos pelo desenvolvimento do PEVH / PES nas escolas tenham despertado atenção a questões atuais e relevantes, circunscreveram-se alheios a um debate mais amplo e profundo acerca da escola na atualidade distanciando-se de uma perspectiva crítica. Logo, pela via da responsabilização individual, desconsiderou as contradições históricas.

“Somos ensinados a pensar em sexo”: Representações Sociais de Masculinidades e de Amor em Travestis Homens Gays e Homens Heterossexuais

Estudos realizados no campo das masculinidades mostraram que a adesão e identificação de determinados grupos a um conjunto de regras e comportamentos que definem o ser homem implicava em adoecimento e submissão a um regime que supostamente lhes oferece vantagens e poder. Compreender como diferentes grupos constituem-se em relação à divisão social sexual torna-se relevante principalmente se considerarmos sujeitos que fogem ao padrão que define modos de ser homem e ser mulher. Esta tese objetivou investigar as representações sociais de masculinidades e de amor de sujeitos com identidades de gênero e orientações sexuais diversas, especificamente: identificar e analisar representações sociais de masculinidade e amor de travestis, homens gays e homens heterossexuais; apreender experiências de preconceito e discriminação vividas em função da identidade de gênero e orientações sexuais. A pesquisa foi realizada em duas etapas: entrevistas semiestruturadas com 21 travestis; aplicação de questionários com questões abertas e fechadas em 52 homens gays, 40 homens heterossexuais e 39 travestis. Os dados coletados na primeira etapa foram submetidos aos procedimentos da análise de conteúdo categorial temática. O tratamento dos dados coletados na segunda etapa foi realizado através do software ALCESTE. Os homens heterossexuais representam a masculinidade a partir de uma perspectiva evolutiva, ancorada no discurso biológico e científico que descarta as influências da cultura na constituição dos sexos e identidades de gênero. Nos homens gays encontramos aproximações das representações dos sujeitos ao modelo da masculinidade hegemônica fortemente identificada à imagem do homem heterossexual, bem como elementos que ora apresentam aproximações, ora distanciamentos desse padrão. As travestis também utilizam elementos da ideia de masculinidade hegemônica para construção desta representação, objetivando-a na construção do modelo do homem forte e viril, sobre o qual não se identificam mas direcionam seu desejo. Os três grupos representam o amor como elemento estranho à masculinidade, posto que este é objeto que pertence à feminilidade. O amor distancia-se da construção da representação social de masculinidade de homens heterossexuais, é elemento estranho e conflituoso às representações dos homens gays e valor que corresponde a uma ética para o grupo de travestis. Nesse contexto, as experiências de preconceito e discriminação pouco modificam a elaboração das representações de heterossexuais; influenciam fortemente a construção da imagem de homem e mulher por onde homens gays e travestis alimentam suas identificações. Concluímos apostando na defesa da emergência de práticas e identidades sexo-diversas como artifícios potentes à desestabilização do padrão da dominação masculina para determinação de sexos e identidades.

O Balanced Scorecard: estudo do processo e mecanismos para ser uma ferramenta imprescindível no contexto organizacional

Mestrado em Contabilidade

Managing informal learning in engineering contexts: the learners' perspective

According to recent studies, informal learning accounts for more than 75% of our continuous learning through life. However, the awareness of this learning, its benefits and its potential is still not very clear. In engineering contexts, informal learning could play an invaluable role helping students or employees to engage with peers and also with more experience colleagues, exchanging ideas and discussing problems. This work presents an initial set of results of the piloting phase of a project (TRAILER) where an innovative service based on Information & Communication Technologies was developed in order to aid the collection and visibility of informal learning. This set of results concerns engineering contexts (academic and business), from the learners' perspective. The major idea that emerged from these piloting trials was that it represented a good way of collecting, recording and sharing informal learning that otherwise could easily be forgotten. Several benefits were reported between the two communities such as being helpful in managing competences and human resources within an institution.

JPEG decoder implementation on FPGA using dynamic partial reconfiguration

Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia de Electrónica e telecomunicações

Properties and Sustainability of Biodiesel from Animal Fats and Fish Oil

This work presents and analyses the fat and fuel properties and the methyl ester profile of biodiesel from animal fats and fish oil (beef tallow, pork lard, chicken fat and sardine oil). Also, their sustainability is evaluated in comparison with rapeseed biodiesel and fossil diesel, currently the dominant liquid fuels for transportation in Europe. Results show that from a technological point of view it is possible to use animal fats and fish oil as feedstock for biodiesel production. From the sustainability perspective, beef tallow biodiesel seems to be the most sustainable one, as its contribution to global warming has the same value of fossil diesel and in terms of energy efficiency it has the best value of the biodiesels under consideration. Although biodiesel is not so energy efficient as fossil diesel there is room to improve it, for example, by replacing the fossil energy used in the process with renewable energy generated using co-products (e.g. straw, biomass cake, glycerine).

The interrogation of witnesses abroad in execution of a european investigation order: an examination from eyes of the defence

European Master Human Rights and Democratisation

Assessing the impacts of land use and land cover change on hydrology of watershed: a case study on Gigel-Abbay Watershed, Lake Tana Basin, Ethiopia

Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.

Narrative Bifurcation, Cloud Computing Interfaces and Hitchcok

From a narratological perspective, this paper aims to address the theoretical issues concerning the functioning of the so called «narrative bifurcation» in data presentation and information retrieval. Its use in cyberspace calls for a reassessment as a storytelling device. Films have shown its fundamental role for the creation of suspense. Interactive fiction and games have unveiled the possibility of plots with multiple choices, giving continuity to cinema split-screen experiences. Using practical examples, this paper will show how this storytelling tool returns to its primitive form and ends up by conditioning cloud computing interface design.