Estudo da natureza e das motivações da Fraude

Nos últimos anos a Sociedade tem sido flagelada com consecutivas fraudes financeiras. Estes atos ilícitos causam prejuízos notáveis para as organizações e para as Nações, uma vez que, as receitas perdidas não são aplicadas em novos projetos empresariais, nem no combate das desigualdades sociais. O objetivo principal deste trabalho é aferir os fatores motivadores da fraude. Para tal, depois de analisar o conceito prolixo da fraude, a multiplicidade tipológica da fraude, bem com as diversas teorias explicativas da fraude, foram definidas três hipóteses de investigação. As quais visam testar os fatores motivadores da fraude apresentado no “Triângulo da Fraude” e no “Diamante da Fraude”, bem como, um novo fator motivador da fraude, que é a ganância. Com base na metodologia de investigação qualitativa, nomeadamente a análise de conteúdos, foi estudado o caso da falência da Bernard L. Madoff Investments Securities, LLC, ocorrida em dezembro de 2008, e da falência do Banco Português de Negócios (BPN), ocorrida em 2008. Os dados obtidos permitiram validar as hipóteses de investigação formuladas, provando que as fraudes analisadas foram motivadas por cinco fatores: pressão, oportunidade, racionalização, capacidade e ganância. Desta forma, fica patenteada a legitimidade da teoria do “Triângulo da Fraude” e do “Diamante da Fraude”, surgindo, ainda, a teoria da “Estrela da Fraude”. Face ao exposto, este trabalho contribuirá para o enriquecimento da literatura nacional e internacional sobre a fraude. Consideramos que esta dissertação contribuirá, também, para sensibilizar os gestores de que as suas instituições não estão inumes à ocorrência de fraudes. Julgamos que este trabalho pode, também, contribuir para os políticos e cidadãos, ajudando-os a compreender melhor a fraude e as suas consequências. Contudo, a investigação não se encerra aqui, pelo que esperemos ter contribuído para a abertura de novos caminhos, ou seja, para investigações de maior envergadura, a fim de corroborar, ainda mais, este novo fator da fraude (ganância), bem como outros novos fatores motivadores da fraude.

Estudo sobre tratamento térmico e mudança superficial da diatomita de Punaú/RN para o desenvolvimento de um auxiliar de filtração

The diatomite is a natural material that has numerous applications due to changes in their physical and chemical properties after processing. It is currently used in the industry as a sound insulator , filter aid and industrial load . The filter material shall be inert chemical composition , which will diatomite confers a high commercial value and performance not found in other particulate materials , for this application. The diatomite surface undergoes changes after thermal treatment at high temperatures , from 800ºC , with properties that enable its application in the food , beverage , pharmaceutical , cosmetic and textiles . In this work , we developed a study on thermal treatment on natural diatomite to adapt their properties to the application as a filter aid . The heat treatments were performed in an open oven at temperatures of 800ºC , 1000ºC and 1200ºC for a time of 24 hours. Reagents were added in the constitution of the samples analyzed. The reagents used were sodium carbonate (Na2CO3 ) and sodium chloride (NaCl) . The samples were characterized by x - ray diffraction , x -ray fluorescence , scanning electron microscopy , analysis and particle size distribution , specific surface area by the BET method , and pore volume by BJH method. The results showed a reduction in porosity of the material as well as a significant increase in specific surface area after heat treatment and the reactants in the ratio of 3 wt%. The diatomaceous earth , after heat treatment , undergone changes in its coloration , varying in white, cream and beige , which directly interferes with the speed of filtration materials process. All results obtained before and after heat treatment of the material with the values obtained for samples already used industrially , Brazilian and American industry , which were characterized using the same test methods performed with the samples in the study were compared and showed promising efficiency when material studied in the region of Punaú - RN , after processing , reagent addition and heat treatment, as an element in the composition of filter .

Estudo de um compósito Nb-15%pCu obtidos por moagem de alta energia e sinterizados por fase líquida

There is great difficulty in forming a composite refractory metal niobium with copper. This is due to the fact that Nb-Cu system is almost mutually immiscible and may be neglected solubility between them. These properties hinder or prevent obtaining homogeneous and high-density structures, conventionally prepared. This study aims to analyze the use of high-energy milling process (MAE) to implement these natural difficulties, with regard to the densification of the sintered bodies. The MAE and the press were used in the preparation of powders, to obtain a fine and homogeneous distribution of the grain size. Four loads Nb and Cu powders containing 15% by weight of Cu were then milled for MAE in a planetary type ball mill under various milling times and speeds. The results obtained by MAE were analyzed by scanning electron microscopy (SEM), according to the parameters of time and grinding speed. The samples were compacted under pressure of 200 MPa, were then sintered in liquid phase in a vacuum furnace at temperatures of 1100 ° C / 60 min and 1200 ° C / 60 min. Then it was used to characterize diffraction of X-rays to identify the phases. The microstructures of the sintered samples were observed and evaluated using scanning electron microscopy (SEM). Vickers Microhardness tests were performed, obtaining higher values for the sintered bodies in the largest of the post milling times and the larger grinding speeds. It was found that the liquid phase sintering of the samples that were processed by MAE produced at the end of a homogeneous and densified structure in 77,4% relative to the value of the theoretical density of the composite

Estudos de distúrbios ionosféricos propagantes de larga escala (LSTID’S) na região equatorial durante grandes tempestades magnéticas: estudo de casos

The Ionospheric Disturbances – TIDs – are irregularities on the ionospheric plasma propagating in speeds in the order of tens to a few hundreds of meters per second. This present study detected and characterized the TIDs of LSTIDs (Large Scale Travelling Ionospheric Disturbance) type at low latitudes during intense geomagnetic storms and its propagation over the Brazilian sector. This work also shows as being the first to report systematically propagation of gravity waves over Natal. For this purpose, we used ionospheric records obtained from type of digisonde CADI (Canadiam Advanced Digital Ionosonde) located in Natal and the type DSP (Digisonde Portable Souder) located in Cachoeira Paulista, Fortaleza and São Luis, whereupon we used a dataset of 12 years collected by INPE (National Institute of Space Research). In this study, both calm days, that preceded the storms, and the geomagnetically disturbed days were related during the years 2000 and 1012, which cover a period of maximum and minimum solar activity. And it is presented the variations that happened in the electron density from region F of the ionosphere over the Brazilian sector, especially near the Equator (Natal, Fortaleza and São Luis), caused by ionospheric disturbances in the equatorial region during intense geomagnetic storms, because, as we know of the literature in this area, this phenomenon contributes positively to the emergence of LSTIDs in the auroral region, which may move to the equatorial region where a few cases have been documented and studied systematically. From the observation of signatures if TIDs in ionogram records, a study of the morphology of these events was performed and compared with the main characteristics of the wave of this phenomenon during great magnetic storms, i.e., DST <(-200 nT) and KP > 6. Thus, we obtained the main characteristics of TIDs over our region, i.e., period, vertical wavelength, phase and propagation speed, as well as the delay of these disturbances compared to the beginning of the magnetic storms to the Brazilian Sector.

Análise wavelet e modelo de manchas em curvas de luz estelares dos telescópios espaciais Kepler e CoRoT

Analogous to sunspots and solar photospheric faculae, which visibility is modulated by stellar rotation, stellar active regions consist of cool spots and bright faculae caused by the magnetic field of the star. Such starspots are now well established as major tracers used to estimate the stellar rotation period, but their dynamic behavior may also be used to analyze other relevant phenomena such as the presence of magnetic activity and its cycles. To calculate the stellar rotation period, identify the presence of active regions and investigate if the star exhibits or not differential rotation, we apply two methods: a wavelet analysis and a spot model. The wavelet procedure is also applied here to study pulsation in order to identify specific signatures of this particular stellar variability for different types of pulsating variable stars. The wavelet transform has been used as a powerful tool for treating several problems in astrophysics. In this work, we show that the time-frequency analysis of stellar light curves using the wavelet transform is a practical tool for identifying rotation, magnetic activity, and pulsation signatures. We present the wavelet spectral composition and multiscale variations of the time series for four classes of stars: targets dominated by magnetic activity, stars with transiting planets, those with binary transits, and pulsating stars. We applied the Morlet wavelet (6th order), which offers high time and frequency resolution. By applying the wavelet transform to the signal, we obtain the wavelet local and global power spectra. The first is interpreted as energy distribution of the signal in time-frequency space, and the second is obtained by time integration of the local map. Since the wavelet transform is a useful mathematical tool for nonstationary signals, this technique applied to Kepler and CoRoT light curves allows us to clearly identify particular signatures for different phenomena. In particular, patterns were identified for the temporal evolution of the rotation period and other periodicity due to active regions affecting these light curves. In addition, a beat-pattern vii signature in the local wavelet map of pulsating stars over the entire time span was also detected. The second method is based on starspots detection during transits of an extrasolar planet orbiting its host star. As a planet eclipses its parent star, we can detect physical phenomena on the surface of the star. If a dark spot on the disk of the star is partially or totally eclipsed, the integrated stellar luminosity will increase slightly. By analyzing the transit light curve it is possible to infer the physical properties of starspots, such as size, intensity, position and temperature. By detecting the same spot on consecutive transits, it is possible to obtain additional information such as the stellar rotation period in the planetary transit latitude, differential rotation, and magnetic activity cycles. Transit observations of CoRoT-18 and Kepler-17 were used to implement this model.

Micropartículas contendo nanopartículas de quitosana usando sulfato e genipina para liberação modificada da triancinolona: obtenção, caracterização e estudo em células tumorais

Chitosan is a polymer biocompatibility and biodegradability widely used in drug delivery systems. The co-crosslinking of chitosan with sodium sulfate and genipin, to form particulate systems is related of making them more resistant to acidic pH and to modulate the release kinetics for the oral route. Triamcinolone is a glucocorticoid with anti-inflammatory and immunosuppressive actions. The nanoparticles were prepared by co-crosslinking and characterized for particle size, PDI, zeta potential, crosslinking degree, encapsulation rate, morphology, infrared spectroscopy, thermal analysis, release kinetics and cells studies. The nanoparticles were prepared initially without genipin with sodium sulphate and the particles parameters were monitored in function of different ratio of drug / polymer, different concentrations of sodium sulfate and polysorbate 80 and the drip mode of crosslinkers on polymers. After optimizing conditions, the chosen system parameters without genipin included mean diameter of 312.20 ± 5.70 nm, PDI 0.342 ± 0.013 and zeta potential of 20.18 ± 2.28 mV. The genipin was introduced into the system analyzing different concentrations (0.5, 1.0 and 2.0 mM) and crosslinking times (3, 6, 12 and 24 h). Evaluating crosslinking time with genipin (0.5 mM) it was showed that varying the genipin reaction time the systems size ranged from 235.1 to 334.4 nm, the PDI from 0.321 to 0.392 and zeta potential 20.92 to 30.39 mV. The crosslinking degree that coud vary from 14 to 30 %. Nanoparticles without genipina, 6 h and 24 h crosslinking time were dried by spray-drying method. Analysis by scanning electron micrograph (SEM) revealed that the microparticles showed spherical morphology. The encapsulation rate was 75 ± 2.3 % using validated HPLC methodology. The infrared analysis showed chemical interactions between the components of the formulation. Thermal analysis showed that systems with a higher degree of crosslinking had a higher thermal stability. On release kinetics, increasing the degree of crosslinking was able to decrease the concentration and rate of release of triamcinolone. In studies with liver cancer cells (HepG2) and colon (HT-29), the microparticulate prepared with triamcinolone and 24 h of crosslinking with genipin showed a potential for antitumor activity in hepatic cell line HepG2. Therefore, a new delivery system for triamcinolone on polymeric nanoparticles of chitosan cocrosslinked with genipin and sodium sulfate was obtained with hepatic antitumor potential.

Estudo da variabilidade da deriva vertical do plasma ionosférico sobre a região de Natal/RN, Fortaleza/CE e Cachoeira Paulista/SP para alguns casos de tempestades magnéticas de abril a setembro de 2000

In this work are presented the results of research on the variation of vertical plasma drift from the F layer that commonly occurs during the period close to the going down of the sun (between 21UT - 22UT), and consisting of an increase in the F layer in time of day and a drop at night on the cities of Natal / RN (The 33.7º, 5.6º S), Fortaleza / CE (38.45º O, 3.9º S) and Cachoeira Paulista / SP (45.0ºO, 22.7º S ). Thus, data was used (ionograms) virtual height t ( h' ) as a function of the frequency F for the layer of the ionosphere. These data were collected through ionossonda type CADI (Canadian Advanced Digital Ionosonde) to the cities of Natal and Fortaleza, and the Digisonde DPS to the town of Cachoeira Paulista. They considered only the data available 2000 maximum solar year. With the virtual height ( h' ) data reduced in the frequencies of 6MHz and 5MHz, the next step was to calculate. The results showed that the variability of the vertical drift rate F ionospheric layer periods of magnetic storms is related both to the penetration of the electric fields as the disturbance dynamo electric fields.

Estudo e aplicação da transformada de Fourier na regularização de dados sísmicos na exploração de petróleo

In the oil prospection research seismic data are usually irregular and sparsely sampled along the spatial coordinates due to obstacles in placement of geophones. Fourier methods provide a way to make the regularization of seismic data which are efficient if the input data is sampled on a regular grid. However, when these methods are applied to a set of irregularly sampled data, the orthogonality among the Fourier components is broken and the energy of a Fourier component may "leak" to other components, a phenomenon called "spectral leakage". The objective of this research is to study the spectral representation of irregularly sampled data method. In particular, it will be presented the basic structure of representation of the NDFT (nonuniform discrete Fourier transform), study their properties and demonstrate its potential in the processing of the seismic signal. In this way we study the FFT (fast Fourier transform) and the NFFT (nonuniform fast Fourier transform) which rapidly calculate the DFT (discrete Fourier transform) and NDFT. We compare the recovery of the signal using the FFT, DFT and NFFT. We approach the interpolation of seismic trace using the ALFT (antileakage Fourier transform) to overcome the problem of spectral leakage caused by uneven sampling. Applications to synthetic and real data showed that ALFT method works well on complex geology seismic data and suffers little with irregular spatial sampling of the data and edge effects, in addition it is robust and stable with noisy data. However, it is not as efficient as the FFT and its reconstruction is not as good in the case of irregular filling with large holes in the acquisition.

Estudo e aplicação da transformada de Fourier na regularização de dados sísmicos na exploração de petróleo

In the oil prospection research seismic data are usually irregular and sparsely sampled along the spatial coordinates due to obstacles in placement of geophones. Fourier methods provide a way to make the regularization of seismic data which are efficient if the input data is sampled on a regular grid. However, when these methods are applied to a set of irregularly sampled data, the orthogonality among the Fourier components is broken and the energy of a Fourier component may "leak" to other components, a phenomenon called "spectral leakage". The objective of this research is to study the spectral representation of irregularly sampled data method. In particular, it will be presented the basic structure of representation of the NDFT (nonuniform discrete Fourier transform), study their properties and demonstrate its potential in the processing of the seismic signal. In this way we study the FFT (fast Fourier transform) and the NFFT (nonuniform fast Fourier transform) which rapidly calculate the DFT (discrete Fourier transform) and NDFT. We compare the recovery of the signal using the FFT, DFT and NFFT. We approach the interpolation of seismic trace using the ALFT (antileakage Fourier transform) to overcome the problem of spectral leakage caused by uneven sampling. Applications to synthetic and real data showed that ALFT method works well on complex geology seismic data and suffers little with irregular spatial sampling of the data and edge effects, in addition it is robust and stable with noisy data. However, it is not as efficient as the FFT and its reconstruction is not as good in the case of irregular filling with large holes in the acquisition.

Análise wavelet em curvas de luz estelares de sistemas binários da missão espacial CoRoT

Binary systems are key environments to study the fundamental properties of stars. In this work, we analyze 99 binary systems identified by the CoRoT space mission. From the study of the phase diagrams of these systems, our sample is divided into three groups: those whose systems are characterized by the variability relative to the binary eclipses; those presenting strong modulations probably due to the presence of stellar spots on the surface of star; and those whose systems have variability associated with the expansion and contraction of the surface layers. For eclipsing binary stars, phase diagrams are used to estimate the classification in regard to their morphology, based on the study of equipotential surfaces. In this context, to determine the rotation period, and to identify the presence of active regions, and to investigate if the star exhibits or not differential rotation and study stellar pulsation, we apply the wavelet procedure. The wavelet transform has been used as a powerful tool in the treatment of a large number of problems in astrophysics. Through the wavelet transform, one can perform an analysis in time-frequency light curves rich in details that contribute significantly to the study of phenomena associated with the rotation, the magnetic activity and stellar pulsations. In this work, we apply Morlet wavelet (6th order), which offers high time and frequency resolution and obtain local (energy distribution of the signal) and global (time integration of local map) wavelet power spectra. Using the wavelet analysis, we identify thirteen systems with periodicities related to the rotational modulation, besides the beating pattern signature in the local wavelet map of five pulsating stars over the entire time span.

Análise wavelet em curvas de luz estelares de sistemas binários da missão espacial CoRoT

Binary systems are key environments to study the fundamental properties of stars. In this work, we analyze 99 binary systems identified by the CoRoT space mission. From the study of the phase diagrams of these systems, our sample is divided into three groups: those whose systems are characterized by the variability relative to the binary eclipses; those presenting strong modulations probably due to the presence of stellar spots on the surface of star; and those whose systems have variability associated with the expansion and contraction of the surface layers. For eclipsing binary stars, phase diagrams are used to estimate the classification in regard to their morphology, based on the study of equipotential surfaces. In this context, to determine the rotation period, and to identify the presence of active regions, and to investigate if the star exhibits or not differential rotation and study stellar pulsation, we apply the wavelet procedure. The wavelet transform has been used as a powerful tool in the treatment of a large number of problems in astrophysics. Through the wavelet transform, one can perform an analysis in time-frequency light curves rich in details that contribute significantly to the study of phenomena associated with the rotation, the magnetic activity and stellar pulsations. In this work, we apply Morlet wavelet (6th order), which offers high time and frequency resolution and obtain local (energy distribution of the signal) and global (time integration of local map) wavelet power spectra. Using the wavelet analysis, we identify thirteen systems with periodicities related to the rotational modulation, besides the beating pattern signature in the local wavelet map of five pulsating stars over the entire time span.

DISSERTAÇÃO - Cinema na Educação: uma forma inovativa para compreender literatura brasileira no ensino médio

Dissertação apresentada ao Programa de Pós-Graduação em Comunicação da Universidade Municipal de São Caetano do Sul para a obtenção do título de Mestre em Comunicação.

DISSERTAÇÃO = Profissionais desenvolvedores de softwares: Uma pesquisa do processo de aprendizagem dos profissionais

Dissertação apresentada ao Programa de Pós-Graduação em Administração da Universidade Municipal de São Caetano do Sul, nível Mestrado, como requisito à obtenção do título de Mestre em Administração.

A satisfação dos clientes internos e o comprometimento organizacional: um estudo à luz do modelo ASH nas indústrias alimentícias do RN

Currently the organizations are passing for continuous cycles of changes due to necessity of survival in the work market. The administration of the future points a way to the organizations of today and tomorrow, the search of the competitiveness from loyalty and motivation of its staff. Of this form, the model of the Auditoria do Sistema Humano (ASH), developed for Spanish researchers and that now it is being applied in Brazil, contemplates a series of dimensions about Human Resources management quality in the companies and the organizational effectiveness, such as the environment where the company is inserted, the strategies, the organizational drawing, the psychological and psychosocial processes, e the reached results. In this direction, the present research analyzed the factors of job satisfaction and organizational commitment, making, also, a relation of causality between the same ones. The quantitative-descriptive research had as population the employees of twenty three nourishing industries of the State of Rio Grande do Norte (Brazil), registered in the Federacy of the Industries of the state. The collection of the data occurred for the months of October of 2005 and March of 2006, by means of the application of questionnaire of model ASH. The sample was composed for 197 employees, however it was observed presence of five outliers, that they had been excluded from the analysis of the data. To extract the dimensions of the satisfaction and the commitment and identification the factorial analysis was used, with extraction method of principal components, rotation Varimax and normalization Kaiser. The gotten dimensions had been evaluated with the calculation of the coefficient Alpha of Cronbach. The factorial analysis of the pointers of the organizational commitment and identification had extracted ten factors. Of these, four had gotten significance of the analyses inside: affective commitment, values commitment, continuance commitment and necessity commitment. The result of the analysis of the pointers of job satisfaction indicated four factors: extrinsic, motivations, relation with the friends and auto-accomplishment. To deal with the data the relation between job satisfaction and organizational commitment it was used technique of multiple regression. The correlation between commitment and satisfaction was satisfactory, detaching the affective commitment with bigger index of correlation, followed of the affective one

Qualidade do ar interior e conforto térmico : um estudo em espaços de estacionamento em Natal/RN

The recent tendency to utilize parking lots for other purposes has demonstrated that more time has been spent by visitors, mainly in great cities. Therefore, this paper investigates the thermal comfort and the air quality indoors in areas specifically used as parking lots by analyzing the direct relation between such environments and vehicular pollution. The thermal comfort and the quality of air indoors in parking lots with different architectonic typology (ground-floor and underground) are also studied, aiming to contribute to the proposition of suitable new areas designated to human usage. Field research was done, in two distinct periods within different weather conditions (January and July) in, two naturally cooled, parking lots located in Natal - RN. The internal environment agents were measured by using tools for air temperature, humidity, speed and direction; interviews with employees and visitors and chemical analysis through appropriate tools to analyze specific material, carbon monoxide and ozone. The results showed that chemical agents densely concentrate mostly in the closed parking space, aggravated by weather conditions, which dissatisfied the visitors. Still, it was shown that architectonic typology, alongside topographical aspects compromise internal environmental conditions, which increases the retention of pollution, leading to dissatisfactory thermal comfort levels and becoming less suitable for usage by visitors considering air and thermal comfort aspects. Consequently, they are not suitable for human stay due to the poor quality of the indoor air