Lineamientos para la evaluación de las fases de investigación y desarrollo en la creación de activos intangibles, por parte de la Industria Farmacéutica, como una herramienta para la unidad de auditoría interna.

En el presente trabajo se pretende establecer los criterios necesarios que contribuyan a la creación de lineamientos para la evaluación de las fases de investigación y desarrollo en la creación de activos intangibles, por parte la Industria Farmacéutica, como una herramienta para la unidad de auditoría interna. Tres son los propósitos específicos que se pretenden obtener del análisis elaborado en el este trabajo: el primero es proporcionar a los auditores internos los fundamentos teóricos y prácticos para la evaluación del control interno de los activos intangibles; en segundo lugar contribuir con las unidades de auditoría internas en el diseño de un documento que permita evaluar los controles en las fases de investigación y desarrollo en la creación de activos intangibles; y proponer a las unidades de auditoría interna lineamientos que le faciliten a dar recomendaciones a la administración sobre la elaboración de los procedimientos de control para las fases de investigación y desarrollo de los activos intangibles creados por las industrias farmacéuticas. Para poder lograr las metas trazadas, se realizó un estudio de carácter analítico con el fin de comprender la problemática existente y combinada con el método estadístico, obtener consideraciones finales y recomendaciones relacionada con ésta. Una de las principales reflexiones obtenidas para la evaluación contable y administrativa de los activos intangibles en las fases de investigación y desarrollo es que no se tiene la claridad por medio de la cual se determine, dentro del proceso de investigación y desarrollo, cuando se activa una fase y cuando la otra es desechada, todo depende de las necesidades y características de las empresas y no de la aplicación de la normativas financieras contables. La recomendación fundamental derivada de todo el análisis, se centra en el establecimiento de políticas de control interno adecuadas que contribuyan a un mejor control de las fases de investigación y desarrollo en la creación de activos intangibles, para que se tomen decisiones adecuadas y oportunas, en torno a los resultados obtenidos por la aplicación de lineamientos de evaluación de control interno, producto del trabajo de los auditores internos.

Fases do atendimento à parada cardiorrespiratória

Esse objeto inicia falando que o atendimento à parada cardiorrespiratória que consiste em oito passos divididos em duas partes: ABCD primário e ABCD avançado. No ABCD primários, observadas as fases não responsivo, verifica-se a respiração e pulsação, deve-se aplicar duas ventilações lentas e iniciar as compressões torácicas. Independentemente do resultado, o profissional deve dar continuidade à sequência com o ABCD secundário (avançado) onde serão tomadas as seguintes providências: intubação, confirmação da efetividade da ventilação, verificar a circulação e estabelecer o acesso venoso, buscar o diagnóstico preciso para tratar causas reversíveis. Para finalizar, ressalta que cada nível tem uma sequência e que depende também do tempo de parada, gravidade do quadro, local de atendimento e profissionais envolvidos. Unidade 2 do módulo 15 que compõe o Curso de Especialização em Saúde da Família.

Fases do processo da morte e do morrer

O material é componente do Curso de Especialização em Saúde da Pessoa Idosa (unidade 1, módulo 13) da UNA-SUS/UFMA. Trata-se de um recurso educacional interativo que apresenta a descrição das fases, propostas por Kubler-Ross, que contribuem para a compreensão do processo de morte e morrer, sendo elas: negação, raiva, barganha, depressão e aceitação.

Fases da Puberdade

Aborda as fases da puberdade feminina e masculina.

Gases e ruídos em edificações para suínos: aplicação das normas NR-15, CIGR e ACGIH

Swine production represents an important segment of Brazilian economy, and the possibility of increasing production is eminent mainly if considered the low pork consumption when compared to other meat and the consumption of other countries. The increasing need in the international market demands show that in a near future the commercial barriers will be based on welfare, in the protection of the environment as well as in the worker's legislation. Little knowledge is available in the subject of worker's standards in the environmental agents in rural activities as well as the air quality under Brazilian conditions. The objectives of this research were to apply the main used standards related to noise and gases and to estimate occupational risk using measurements of noise level, hydrogen sulfide, methane and oxygen in swine housing, in piglet's nursery and finishing. The results showed that the continuous noise level were below the one found in the standards, however there were observed differences (P < 0.05) in relation to the noise level measured in piglet's nursing cages and in semi-slatted floor. The respective concentrations of hydrogen sulfide and methane were less than 1 ppm and less than 0,1% by volume, which was lower than the recommended limits in NR-15, CIGR and ACGIH. The oxygen level was 21% in average.

Avaliação de estrutura de bambu como elemento construtivo para casa de vegetação

The use of technology to protect and produce vegetables and ornamental plants was developed over several adaptation phases that supported the demand for quality and amount of products. These developments also reduced production costs and climate damage to the crops. Many of these adaptations were carried out by farmers on their own initiative, using different materials and devices to solve their problems. This study was carried out at Agricultural Engineering College - Campinas University/UNICAMP, from December 2002 to January 2003, with the objective of evaluating the deformations of the constructive system of bamboo structure for greenhouses, submitted to different spacing among columns, and different vertical strains. It was tested the use of beams and columns built with bamboo stems from the specie Bambusa tuldoides Munro. The beams and columns were tied together with plastic spacing parts, specially designed to facilitate and standardize the construction of the building, providing more resistance and stability. Three column spaces (2.0, 2.5 and 3.0 m) were evaluated under different load strains. The best result was obtained with a spacing of 2.5 m.

Perfis temporais NDVI MODIS, na cana-soca, de maturação tardia

This paper describes the development of a relational database and a tool for viewing MODIS NDVI temporal profile, using data from MOD09Q1 product, specifically the surface bidirectional reflectance factor relative to the RED and NIR wavelength, mosaic of 8-day temporal composition, and the quality band, in sugarcane fields in the state of São Paulo, for analysis of the late stubble-cane maturation. From sugarcane farms were obtained the historical data about yield, soil, variety, location of the each pixel for each subregion monitored. All data were integrated in a database developed in PostgreSQL. The tool was implemented using Java language and allowed a fast and automatic way of analyzing sugarcane phenological patterns. It concluded that the MODIS NDVI temporal profile using data from MOD09Q1 product is able to subsidize the monitoring of phenological changes in the sugarcane.

A COMPETÊNCIA LEXICAL DE ALUNOS UNIVERSITÁRIOS APRENDENDO A LER EM INGLÊS COMO LÍNGUA ESTRANGEIRA

This article presents a characterization of the lexical competence (vocabulary knowledge and use) of students learning to read in EFL in a public university in São Paulo state. Although vocabulary has been consistently cited as one of the EFL reader´s main source of difficulty, there is no data in the literature which shows the extent of the difficulties. The data for this study is part of a previous research, which investigates, from the perspective of an interactive model of reading, the relationship between lexical competence and EFL reading comprehension. Quantitative as well as qualitative data was considered. For this study, the quantitative data is the product of vocabulary tests of 49 subjects while the qualitative data comprises pause protocols of three subjects, with levels of reading ability ranging from good to poor, selected upon their performance in the quantitative study. A rich concept of vocabulary knowledge was adapted and used for the development of vocabulary tests and analysis of protocols. The results on both studies show, with a few exceptions, the lexical competence of the group to be vague and imprecise in two dimensions: quantitative (number of known words or vocabulary size) and qualitative (depth or width of this knowledge). Implications for the teaching of reading in a foreign context are discussed.

Adaptação de protocolos invasivos e não invasivos para avaliações aeróbias e anaeróbias específicas ao basquetebol feminino

OBJECTIVE: To adapted the critical velocity (CV), RAST test and lactate minimum (LM) to evaluation of female basketball players. METHODS: Twelve well-trained female basketball players (19 ± 1yrs) were submitted to four intensities running (10 - 14 km/h) at shuttle exercise until exhaustion, applied on alternate days. The linear model 'velocity vs. 1/tlim' was adopted to determine the aerobic (CV) and anaerobic (CCA) parameters. The lactate minimum test consisted of two phases: 1) hiperlactatemia induction using the RAST test and 2) incremental test composed by five shuttle run (20-m) at 7, 8, 9, 10, and 12 km/h. Blood samples were collected at the end of each stage. RESULTS: The velocity (vLM) and blood lactate concentration at LM were obtained by two polynomial adjustments: lactate vs. intensity (LM1) and lactate vs. time (LM2). ANOVA one-way, Student t-test and Pearson correlation were used for statistical analysis. The CV was obtained at 10.3 ± 0.2 km/h and the CCA estimated at 73.0 ± 3.4 m. The RAST was capable to induce the hiperlactatemia and to determine the Pmax (3.6 ± 0.2 W/kg), Pmed (2.8 ± 0.1 W/kg), Pmin (2.3 ± 0.1 W/kg) and FI (30 ± 3%). The vLM1 and vLM2 were obtained, respectively, at 9.47 ±0.13 km/h and 9.8 ± 0.13 km/h, and CV was higher than vLM1. CONCLUSION: The results suggest that the non-invasive model can be used to determine the aerobic and anaerobic parameters. Furthermore, the LM test adapted to basketball using RAST and progressive phase was effective to evaluate female athletes considering the specificity of modality, with high success rates observed in polynomial adjustment 'lactate vs. time' (LM2).

Proposição e avaliação de um método baseado em projeção de luz para reconstrução e análise da superfície do tronco durante a respiração

Universidade Estadual de Campinas . Faculdade de Educação Física

Análise cinemática tridimensional do salto em distância de atletas de alto nível em competição

Universidade Estadual de Campinas . Faculdade de Educação Física

Análise dos esforços de alta intensidade de jogadores de futebol profissional

Universidade Estadual de Campinas . Faculdade de Educação Física

Perspectivas historicas do movimento Esporte para Todos no Brasil

Universidade Estadual de Campinas . Faculdade de Educação Física

Situações de agressividade em competições de handebol

Universidade Estadual de Campinas. Faculdade de Educação Física

O uso de dicas especificas como estrategia de atenção seletiva em portadores da Sindrome de Down

Universidade Estadual de Campinas. Faculdade de Educação Física