396 resultados para Companhias
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Numerous studies discuss the issue of adolescent in conflict with the law from the adolescent that committed infraction or from his perceptions. Taking into account the importance of the family in the life of all subject in development, this study sought the look of the families about the infraction of their adolescents under socio-educative measures. For this purpose, semi-open interviews were conducted with 20 families, ten of the boys and equal number of the girls. The institutions where the measures are applied in Natal / RN gave space for most family members to be interviewed. The data collected were arranged in tables and analyzed qualitatively following the socio-historical perspective. The survey revealed that the meanings attributed to the time of conflict with the law of the adolescents differ between the boys families and the girls . Most of the boys families see the infraction as a consequence of the influence of bad company, as a minor provocative of changes in the family s relations, left justified in a context marked by violence. Now for most part of the girls families, the infraction is seen as their responsibility, as generator of transformations within the family both emotional and economic , and inaugurates a search movement for conflicts resolutions. Through the testimonies of these families, it became evident that there was a family reality structured also by a conflicting social, economic and community context. Thus, before there is an infraction that demarcates the conflict in adolescence, there is a family in conflict.
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The widespread growth in the use of smart cards (by banks, transport services, and cell phones, etc) has brought an important fact that must be addressed: the need of tools that can be used to verify such cards, so to guarantee the correctness of their software. As the vast majority of cards that are being developed nowadays use the JavaCard technology as they software layer, the use of the Java Modeling Language (JML) to specify their programs appear as a natural solution. JML is a formal language tailored to Java. It has been inspired by methodologies from Larch and Eiffel, and has been widely adopted as the de facto language when dealing with specification of any Java related program. Various tools that make use of JML have already been developed, covering a wide range of functionalities, such as run time and static checking. But the tools existent so far for static checking are not fully automated, and, those that are, do not offer an adequate level of soundness and completeness. Our objective is to contribute to a series of techniques, that can be used to accomplish a fully automated and confident verification of JavaCard applets. In this work we present the first steps to this. With the use of a software platform comprised by Krakatoa, Why and haRVey, we developed a set of techniques to reduce the size of the theory necessary to verify the specifications. Such techniques have yielded very good results, with gains of almost 100% in all tested cases, and has proved as a valuable technique to be used, not only in this, but in most real world problems related to automatic verification
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Pós-graduação em Artes - IA
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Pós-graduação em Ciência e Tecnologia de Materiais - FC
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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The objective of this work was to identify a possible relation between corporate governance, through the structure of the boards of directors and the levels of earnings management of Brazilian public companies. The study is characterized as a descriptive, of a hypothetical-deductive nature, with quantitative approach guided by the estimation model proposed by Kang and Sivaramakrishnan (1995). The sample was comprised by 56 companies, analyzed in the period from 2011 to 2014. The information on the companies were extracted from Economatica databank. For the data analysis, we used multivariate techniques, such as Pearson correlation and panel data in POLS, Fixed Effects and Random Effects approaches. Furthermore, we applied the mean comparison test ANOVA. The results obtained show that, generally, the organizations tend to follow the profile of boards of directors recommended by the codes of corporative governance. However, the characteristics of the composition of the board, regarding its size and the duality of positions that are not yet sufficient to be considered capable of inhibiting the discretionary practice of the studied companies. Relative the control variables, only size and return on equity presented no significant relation with result management. It is important to highlight that literature point many factors that explain the different impacts caused by the formation of the administration board in different regions or countries. Among the factors pointed, we highlight the legal system of the country, the economic and political development, the importance of the capital market, and the level of accounting education.
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Pós-graduação em Química - IBILCE
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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A demanda por taxa de bits vem aumentando a cada ano, devido principalmente pela incorporação de aplicativos online ao cotidiano das pessoas. Assim, as companhias prestadoras deste tipo de serviço estão sempre investindo em pesquisa por tecnologias que possibilitem o aumento da taxa de bits com um bom custo-benefício. Seguindo esta perspectiva, este trabalho apresenta o modo de transmissão fantasma (Phantom mode), que visa aumentar a taxa total de transmissão de bits em sistemas DSL, quando múltiplos pares de cobre estão disponíveis. Aqui também são mostrados resultados e discussões importantes sobre desempenho do modo de transmissão fantasma. Também são discutidos procedimentos para a execução de medições de modo fantasma em frequências de 100 kHz a 300 MHz, em uma maneira que permite a medição de modo fantasma e modo diferencial com o mesmo setup. Novos resultados são apresentados sobre canal direto, far-end crosstalk (FEXT) e conversão de modo, para um cabo Cat-5e de 50 metros. Dentre outros fatos, foram verificadas grandes diferenças no canal direto de modo fantasma quando foram comparadas medições com cabo enrolado e desenrolado, e que a forma como o modo fantasma _e construção da influência bastante no comportamento das curvas de canal direto, FEXT e conversão de modo. Também são apresentados resultados de estimação da taxa de bits quando são usados modo fantasma e modo diferencial simultaneamente, e observou-se que ha um ganho de ate 60% quando foram usados este dois modos e vectoring.