Eletromanometria do esfíncter superior do esôfago antes e após perfusão esofágica com ácido clorídrico 0,1N: estudo experimental no cão

Racional — A resposta do esfíncter esofágico superior ao refluxo gastroesofágico é controvertida. A perfusão esofágica com ácido clorídrico é modelo de estudo da ação do ácido o componente mais agressivo do refluxo sobre o esfíncter. Objetivos - Estudar o efeito da acidificação esofágica sobre o esfíncter esofágico superior através da eletromanometria esofágica. - Material e Métodos - em 30 cães adultos de ambos os sexos foram registrados estudos eletromanométricos do esôfago. A técnica utilizada foi a de puxada intermitente da sonda e perfusão contínua dos cateteres com água destilada. Estes exames permitiram as medidas da amplitude da pressão (mm Hg) e do comprimento (cm) do esfíncter superior do esôfago em condições basais (momento 1). Após esta fase, os animais foram submetidos a perfusão esofágica e divididos em 3 grupos de 10, na dependência da solução utilizada na perfusão e do momento do estudo: Grupo 1: perfusão esofágica com água destilada e estudos eletromanométricos realizados aos 15 minutos (momento 2) e 30 minutos (momento 3) do término da perfusão; Grupo 2: perfusão esofágica com HCl 0,1 N e estudos eletromanométricos realizados 15 minutos após o término da perfusão (momento 2); Grupo 3: perfusão esofágica com HCl 0,1 N e estudos eletromanométricos realizados 30 minutos após o término da perfusão (momento 3). Resultados/Conclusão - Os resultados observados permitiram concluir que a acidificação do esôfago não provocou alterações significativas sobre a amplitude de pressão e comprimento do esfíncter superior do esôfago.

Medição de desempenho organizacional nas imobiliárias: um estudo na cidade do Natal-RN

The purpose of this paper is to identify how real estate companies from the city of Natal measure their organizational performance. Traditionally these companies measure their performance using financial measures; however, the technological improvement, the internationalization of the economy and the change in consumer behavior all demand better products and services, and other measuring models. Those changes motivate organizations to continually improve the quality of their products and services. In this way, these companies need to associate their financial results to their global performance. Therefore, it is necessary to have organizational performance models that associate financial and non-financial measures to the strategies of the companies. The research also tries to identify which performance indicators are used by these companies, as well as to test a model who questions: a) if there is any relationship between managers´ characteristics and performance measuring systems´ characteristics; b) if there is any relationship between the company s characteristics and the characteristics of the measuring system used to evaluate its organizational performance and c) finally to verify if there is a relationship between the characteristics of the measuring system and the company s performance. The information which served as a basis for the study was obtained through an empirical research, with questionnaires, answered by 66 (sixty six) companies from the city of Natal, capital of the state of Rio Grande do Norte. The results show that none of the companies investigated use any of the performance measurement models proposed in the modern literature. However, they use on an isolated way some of the measures those models, including some measures from adopted in the Balanced Scorecard, as well as the benchmarking process, making comparisons with the performance of their competitors. The research also reveals that either bigger companies, companies with more experienced managers or with better performance show better performance measurement systems

Evolução da terminoliga princípio contábil baseada na Escola Norte-Americana

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures

Investigação da rentabilidade de clientes: um estudo no setor hoteleiro do Nordeste

This study presents an investigation about customer profitability in the hotel industry. It exposes the hotel industry´s history and its managerial environment, besides its importance to the society and economy, considering the increasement of the hotel industry. It realizes a literature survey about the customer profitability, emphasizing the informations that are necessary to measurement. In order to perceive the hotel reality, a questionnaire was applied in some hotels classified as middle and great size. It has covered five Brasilian Northeast states. The objective of the research is to investigate the existence of an individual measurement to the customer profitability, through the hotel´s information systems. The results reveal that 81,6% of the sampled hotels do not evaluate the individual profitability obtained with the customers , while 18,4% do it. Although, 85,8% recognize the importance of the electronic system that supplies this information for decisions. Finally, it concludes that the informations about individual customer profitability may provide a good opportunity to the hotel maximize your customer relationships

A utilização da informação contábil na atividade pecuária do Estado do Rio Grande do Norte: um enfoque nos demonstrativos gerados para tomada de decisão

This work deals with the cattle raising activity in Brasil, it´s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research´s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole

Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

O impacto dos custos não-gerenciáveis na determinação das tarifas de energia elétrica: um estudo nas companhias distribuidoras do nordeste que tiveram revisão tarifária nos exercícios de 2003 e 2004

This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Agência Nacional de Energia Elétrica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets

O uso da informação contábil no setor sucroalcooleiro: um estudo nas indústrias de Alagoas

This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process

Utilização de indicadores financeiros e não-financeiros na gestão de hotéis no Rio Grande do Norte: um estudo sob a ótica do Balanced Scorecard

This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels

Impactos Geoquímicos e Sócio-Ambientais no Estuário do Rio Potengi Região Metropolitana da Grande Natal/RN

The present work studied the problems faced riverine populations of the estuary Potengi, detaching its perception with regard to the environment, as well as in the evaluation of the institucional arrangement that acts in the place. Questionnaires were used in five riverine communities and conducted interviews with agents of public agencies and colonies of fishermen. There is little understanding of the needing to preserve and weakness in the application of the regulation mechanisms

Percepção ambiental por uma comunidade rural do entorno de uma reserva particular do patrimônio natural (RPPN), semiárido brasileiro

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Participação social e designação de espécie-bandeira: ações complementares à conservação de um parque estadual em área urbana

Facing environmental problems the planet appears several alternative preventive and control on behalf of the equation between development and environmental protection. One of the alternatives implemented in Brazil to conservation of biodiversity was the creation of protected natural areas regulated by the National System of Conservation Units (SNUC). This is an integrated study of the Comunication / Environmental Conservation, which prioritizes social participation as a complementary in the conservation process, the particular case of the Dunas do Natal State Park, the first conservation area in Rio Grande do Norte, for full protection. It takes into account the roles environmental, scientific and Park, which harbors a unique biodiversity, including endemic species and the fact being located in an urban area. It proposes the use of two complementary instruments, such as strategies for conservation. Considering the various individual experiences, it was analyzed the perception that the community is directly related to the Park. From this promoted the democratization of information about the park, its biodiversity and conservation. As another conservation tool, it was suggested the use of a flagship species for the park, or a body chosen symbol for environmental or social reasons, in order to protect and conserve certain natural environments, from the understanding and co -community participation. In this case, as proposed flag Coleodactylus natalensis species, the lizard-the-litter, to be endemic remnants of Atlantic Forest Park as having the type locality, be one of the smallest species of the world, South America's lowest-dependent shadow of the forest, sensitive to human action and therefore very vulnerable. This suggestion finds support in the degree of public acceptance that interacts directly with the Park, as a result of the evaluation of their perceptions. It was further observed in this study that this symbology to be used in order to promote the democratization of the Park and its biodiversity has an identification result, curiosity and probable involvement of the population with the issues of the Park

Processos sócio-ambientais relacionados às situações de degradação na região do Rio Doce, Natal/RN

Natal is a medium-sized coastal city (800.000 inhabitants), capital of the State of Rio Grande do Norte, in the Northeast of Brazil. According to statistics published by the IBGE (2000), the area of Natal that stretches from Redinha to Lagoa Azul holds about 12% of the municipal population. Part of this area is bordered by a watercourse, the Rio Doce, which has been afflicted by a range of socio-environmental problems over the years. This study was carried out with the aims of 1) identifying the socio-environmental processes related to urban expansion, with an emphasis on those causing environmental degradation in this region; b) analysing the perception of the target population in relation to the environment it occupies; and c) determining the socioeconomic profile of the local residents and the sanitary facilities available to them. A survey was carried out by conducting interviews and completing questionnaires with the residents to assess the situation both qualitatively and quantitatively in the communities of Caiana, Pajussara Sítio, Gramoré Povoado and Gramoré Sítio, as well as by conducting bibliographical and documentary research. It was discovered that the sanitary conditions of the riverside dwellers are precarious and only 1% of the houses in the suburbs mentioned are connected to the public sewers. It was established that the Rio Doce is intensively exploited through the extraction of sand for the building trade, irrigation of riverside vegetable plots and use of the water for bathing, washing of clothes and leisure. It was also found that about 40% of the population resident in this area has migrated from the rural zone, which is one of the factors rendering it difficult for them to adapt to the urban setting. Such information can be of use to the authorities in the environmental planning of these districts and their sustainable development

Hábito alimentar e percepção ambiental : um estudo de caso com estudantes do Ensino Médio em Natal-RN

This study has as objective to examine the level of perception of high school students from two private schools in Natal-RN about the existence of a direct link between alimentary habit and its effects on environmental. The research was lead with 433 students, who had their school alimentary habits investigated according to the 24-hour recall method and presents the results of data collection from their opinions on participating in the generation of industrialized solid residues and their yearnings about the improvements of the standard of the food offered in the school. The students show a high rate of grading age for level at school, traditional family structure, riding, predominantly, by car or by bus in the house-school-house way, have generally all three important meals at home, feed frequently at their school, getting it from their won school, which included, mainly, soft drinks and fried or grilled appetizers; show a good knowledge about selective collectors, however with a high variation in their correct use. They show significant approval in the existence of a connection between their alimentary habits and debased effects about environmental and consider their food compounds at school could improve the offering of health/natural food, slowing industrialized foods, which are highly used, sometimes. The study on the students knowledge and concern level with regard to the interface alimentary habit-environmental impact allowed delimitating some of the mainly involved components in the alimentary choices of the same students in the school environment, what might help to develop a set of proposals that stimulates the formation of a responsible consumption standard among teenagers and the need of a consideration about the consequences of their choices

Caracterização infravermelho e distribuição espectral de energia para as estrelas com planetas

Neste trabalho estudamos o comportamento das estrelas pertencentes a sistemas planetários no que diz respeito às suas características infravermelho e à distribuição espectral de energia (SED). Nosso estudo tem como base uma análise detalhada do comportamento da emissão no infravermelho de 48 estrelas com planetas, classificadas como estrelas da seqüência principal, subgigantes ou gigantes. Foram analisados dados de fotometria infravermelho nas bandas 12, 25 e 60µm do catálogo de fontes IRAS puntiformes (IPSC) e nas bandas JHK do projeto 2 Micron All Sky Survey (2MASS). A partir do cálculo da discrepância na posição de apontamento da fonte e do cálculo do índice de cor, selecionamos e localizamos os objetos no diagrama de cor-cor do IRAS. Este diagrama permite-nos identificar possíveis objetos detentores de disco de poeira. Fizemos também uma análise da distribuição espectral de energia onde observamos também traços de excesso de fluxo no infravermelho, com isso, confirmarmos a presença do disco de poeira nos objetos identificados no diagrama de cor. Apesar da atual amostra de estrelas com planetas incluir apenas um subconjunto de estrelas com planetas detectadas na vizinhança solar, a presente análise do fluxo infravermelho nesses objetos oferecem uma possibilidade única de estudar as características infravermelho das estrelas pertencentes aos sistemas planetários extra-solar. Neste contexto, nosso estudo aponta resultados interessantes, entre outros destacamos o fato de algumas estrelas com planetas apresentarem um peculiar fluxo IRAS [60-25], indicando a co-existência de poeira juntamente com os planetas destes sistemas extra solar