957 resultados para ênfase


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O processo de convergência das normas internacionais de contabilidade no Brasil trouxe grandes avanços e contribuições para melhoria dos relatórios de contabilidade. No tocante a questão dos ativos imobilizados, é que este trabalho pretende apresentar as questões relacionadas à gestão e, também, examinar a importância assumida pela adoção de determinadas ferramentas para seu controle e gerenciamento. No rumo do debate sobre o papel estratégico desempenhado pela contabilidade, introduz a temática da importância da gestão do ativo imobilizado nas organizações públicas para o sucesso do registro e o controle desses bens. Por fim, explora as possibilidades para uma gestão eficiente e eficaz propondo a elaboração e implantação de um Sistema de Gestão de Ativos Imobilizados que atenda ao Instituto do Patrimônio Histórico e Artístico Nacional (IPHAN).

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O presente trabalho tem como objetivo identificar quantos processos envolvendo empresários ou sociedades empresárias que após o encerramento de sua respectiva recuperação judicial por cumprimento do plano, soergueram suas respectivas atividades empresariais. Como critério de verificação utiliza-se o não posterior pedido de falência ou execução fundada em título judicial originário da concessão da recuperação judicial (art. 59, § 1º LRE) após o encerramento por cumprimento do plano. Buscando atingir este objetivo, foram utilizados e analisados todos os processos de recuperação judicial distribuídos junto à 2º Vara de Falência e Recuperações Judiciais do Foro Cível Central da Comarca da Capital do Estado de São Paulo desde a vigência da LRE (09/06/2005) até o encerramento temporal desta pesquisa, qual seja, 21 de outubro de 2014. De forma subsidiária, nesta pesquisa realizou-se a descrição dos processos presentes no universo de pesquisa determinado, identificando, assim, dados como o tempo médio das diversas fases do processo de recuperação judicial, tipos empresários e enquadramento tributário dos requerentes, motivos que levaram ao indeferimento do processamento, convolação em falência das respectivas recuperações judiciais, quantidade de recuperações deferidas e concedidas, visto que tais informações interessam diretamente ao objetivo final deste trabalho e compõem momento anterior ao futuro encerramento, assim como os dados aqui apresentados podem influenciar de forma direta a conclusão da pesquisa. O pressuposto que originou e guiou este trabalho é a ausência de dados empíricos sobre o tema, pois se acredita que o conhecimento da realidade prática do instituto ora estudado é necessário para entender e melhorar seu funcionamento.

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The building envelope is the principal mean of interaction between indoors and environment, with direct influence on thermal and energy performance of the building. By intervening in the envelope, with the proposal of specific architectural elements, it is possible to promote the use of passive strategies of conditioning, such as natural ventilation. The cross ventilation is recommended by the NBR 15220-3 as the bioclimatic main strategy for the hot and humid climate of Natal/RN, offering among other benefits, the thermal comfort of occupants. The analysis tools of natural ventilation, on the other hand, cover a variety of techniques, from the simplified calculation methods to computer fluid dynamics, whose limitations are discussed in several papers, but without detailing the problems encountered. In this sense, the present study aims to evaluate the potential of wind catchers, envelope elements used to increase natural ventilation in the building, through CFD simplified simulation. Moreover, it seeks to quantify the limitations encountered during the analysis. For this, the procedure adopted to evaluate the elements implementation and efficiency was the CFD simulation, abbreviation for Computer Fluid Dynamics, with the software DesignBuilder CFD. It was defined a base case, where wind catchers were added with various settings, to compare them with each other and appreciate the differences in flows and air speeds encountered. Initially there has been done sensitivity tests for familiarization with the software and observe simulation patterns, mapping the settings used and simulation time for each case simulated. The results show the limitations encountered during the simulation process, as well as an overview of the efficiency and potential of wind catchers, with the increase of ventilation with the use of catchers, differences in air flow patterns and significant increase in air speeds indoors, besides changes found due to different element geometries. It is considered that the software used can help designers during preliminary analysis in the early stages of design

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Standardization and sustainability: these two apparently antagonistic words find the challenge of uniting in a flexible architectonic proposal. This was the idea that motivated the proposal of this assignment, whose appearing is bound up with the necessity of thinking about standardized spaces that attend on functional criterias and environmental sustainability, in reply to an existing real demand. The assignment consists of an architectonic proposal for a flexible standard of a Basic Unit of Health for the bioclimatic zone 7 of RN (UBS RN-7), with emphasis in the environmental sustainability. The project contemplates innumerable involved variables, such as: obedience to the current law of the Health Ministry for the UBSs; formal/aesthetic aspects; criterias of expansiveness of the UBS I for the UBS II; relative aspects to the constructive rationality and, mainly, sustainability aspects. With the intention to unite the variables and, also, glimpsing a proposal that could reach a good functional performance, aesthetic, of environment comfort and energetic efficiency, it was also necessary to consider concepts about the flexibility of the envelopment. The elaboration of the architecture first draft was based on bibliographical research, conceptual studies and references, elaboration of the architectonic program and the draft development for the UBS port I and the UBS port II. To the end, an implantation data sheet for the project is proposed for the UBS standard project, where strategies of thermal isolation, shadowing and thermal inertia are adopted and combined to three possible types of lot, resulting in 24 possibilities of implantation

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This research covers the topic of social housing and its relation to thermal comfort, so applied to an architectural and urban intervention in land situated in central urban area of Macaíba/RN, Brazil. Reflecting on the role of design and use of alternative building materials in the search for better performance is one of its main goals. The hypothesis is that by changing design parameters and choice of materials, it is possible to achieve better thermal performance results. Thus, we performed computer simulations of thermal performance and natural ventilation using computational fluid dynamics or CFD (Computational Fluid Dynamics). The presentation of the thermal simulation followed the methodology proposed in the dissertation Negreiros (2010), which aims to find the percentage of the amount of hours of comfort obtained throughout the year, while data analysis was made of natural ventilation from images generated by the images extracted from the CFD. From model building designed, was fitted an analytical framework that results in a comparison between three different proposals for dwellings housing model, which is evaluated the question of the thermal performance of buildings, and also deals with the spatial variables design, construction materials and costs. It is concluded that the final report confirmed the general hypotheses set at the start of the study, it was possible to quantify the results and identify the importance of design and construction materials are equivalent, and that, if combined, lead to gains in thermal performance potential.

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Candida albicans is a diploid yeast that in some circumstances may cause oral or oropharyngeal infections. The investigation of natural products is mandatory for the discovery of new targets for antifungal drugs development. This study aimed to determine the genotypes of 48 clinical isolates of C. albicans obtained from the oral cavity of kidney transplant patients from two distinct geographic regions of Brazil. In addition, we investigated three virulence factors in vitro: phospholipase activity, morphogenesis and the ability to evade from polymorphonuclear neutrophils. The expression of these virulence factors in vitro was also investigated in the presence of the crude extract of Eugenia uniflora. The genotype A was the most prevalent (30 isolates; 62.5%), followed by genotype C (15 isolates; 31.5%) and genotype B (3 isolates; 6.25%). When microsatellite technique with primer M13 was applied, 80% of the isolates from the South were placed within the same cluster. All Genotype C strains were grouped together within two different clusters. Genotype C was considered more resistant to PMNs attack than genotypes A and B. Strains isolated from the South of Brazil showed higher ability to combat PMNs phagocytosis. We found a high rate of genotype C strains isolated from the oral cavity of this group of patients. The crude extract of E. uniflora inhibited proper hypha formation and phagocytosis by PMNs, but had no significant effect on phospholipase activity. This study characterized oral C. albicans strains isolated from kidney transplant recipients and will contribute for the better understanding of the pathogenesis and alternative therapeutics for oral candidiasis

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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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O Óxido Nítrico (ON) é gerado por uma família de isoenzimas, através da catálise enzimática do aminoácido essencial L-arginina, que resulta na formação de L-citrulina e ON. O on está envolvido em muitos processos fisiológicos dos mamíferos, que incluem a neurotransmissão, controle da pressão sangüínea, inflamação, reações imunológicas e nos mecanismos de defesa contra microorganisnos e tumores. O descontrole na síntese de on está implicado na patogênese de doenças cardiovasculares, autoimunidade, rejeição de transplantes, doenças degenerativas, na sépsis, na genotoxicidade e no surgimento de neoplasias. O on também foi incriminado como agente de iniciação da carcinogênese, que, associado a outros fatores, poderia levar ao descontrole da citoestase e da diferenciação celular. A diversidade de efeitos do on parece estar relacionada às concentrações de on gerados, à sensibilidade individual das células e à duração do fenômeno.