998 resultados para Convergências das normas contábeis


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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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In this study we intent to contextualize the topic environmental vulnerability on the world stage, highlighting similarities and differences in their conceptions in Portugal and Brazil. In the literature about the vulnerability is already established the contribution of Geotechnologies, especially the Systems of Remote Sensing and Orbital Imaging as well as Geographic Information Systems (GIS) and its potential for modelling physical and socioeconomic aspects for the prevention, mitigation and facing risk manifestations, whether natural, technological or mixed. This paper aims to discuss the methodological framework of vulnerability studies and the results of application in the modelling of socioeconomic and environmental data in the context of the Region Centre of Portugal and the State of Sao Paulo, Brazil. The methodology for analysing the vulnerability of these regions was based on quantitative studies of the capacity of resistance and resilience of populations and territories. The results were consistent with the socio-environmental realities of the study areas and reflect the complexity of facing and recovery of risk situations in case of territories and populations under low economic conditions and urban infrastructure, whether in Brazil and Portugal.

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El trabajo analiza la caducidad probatoria atribuida por el ordenamiento jurídico brasileño a los documentos contables. Se analizan los cambios ocurridos en la legislación brasileña durante la década de 2000, con respecto a la legitimación jurídica del uso de documentos contables electrónicos. La legislación brasileña ha sufrido cambios considerables en cuanto a los documentos contables electrónicos principalmente a partir de 2007, con el advenimiento del Sistema Público de Escritura Digital (Sped). El ordenamiento jurídico brasileño se encuentra en un período de transición. Hay diferentes interpretaciones respecto a los mecanismos previstos por este ordenamiento en cuanto a la seguridad de las informaciones contables almacenadas en el medio digital. Es necesario analizar la seguridad y los límites de la utilización de documentos contables electrónicos.

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The objective of this paper is to relate the set of financial ratios that are directly related to the success of public traded companies using a methodological approach and the method of multivariate principal component analysis. This study consists in the use of profitability ratios, debt and liquidity, to define the relationship between financial ratios with the best public traded companies listed in the magazine Exame Melhores e Maiores of 2013. Multivariate analysis was used to reduce the dimensionality of multivariate data, making linear combinations of the original variables (financial ratios) and express the data in principal components that result in new variables that contains much of the original data. As a result, we got the optimal number of five principal components, and both represent 95.6% of the original data. Among of all financial ratios, we can highlight the direct relationship between profitability ratios for the first principal component, and the direct relationship between the liquidity ratios, both inversely related with non-capital participation rates and degree indebtedness to the second principal component

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The work presented here aims to evaluate how aesthetic norm variations influence the perception of attractiveness of a smile according to dentists and laymen. Methods: The smiles in photographs of a man and a woman were digitally changed. Eleven smiles were created for each one: an ideal, control smile - an ideal smile according to accepted norms - and 10 smiles containing individual variations of each of the following norms: a) 2mm and 3mm deviations from the middle line; b) the contour of the smile - contour of a straight smile and contour of a reverse smile; c) the angle of the lateral incisors - a mesial angle of 10° and a distal angle of 10°; d) 0.5mm and 1mm diastema; and e) dental proportion - Alber’s Proportion and Plato’s Proportion. The photographs were evaluated by two specialists in cosmetic dentistry and two laymen using the visual analogue scale. Results: The ideal smile for both genders was well accepted by both the specialists and the laymen. The opinions on the smiles with aesthetic variations varied, some were more positive than others, some were in agreement and some were in disagreement. Conclusion: The absence of deviations favors the perceived beauty of a smile, but some aesthetic variations seem to be better accepted than others. The success of aesthetic treatments depends on the active participation of dentists and patients in the planning stage.

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The media received from Brazilian Constitution an extensive regulatory role, however, despite the constitutional requirement, until these days, over twenty years after its promulgation, the Brazilian Congress hasn’t regulated all constitutional rules for the sector. In addition, some rules related to the media that were produced before and after the Constitution were expurgated by Brazilian Supreme Court decisions. This text is part of ongoing research that aims to present the constitutional regulation of the media and the development/implementation of these legal standards through decisions of the Supreme Court.

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This research analyzes the discourse of teachers of ancient oriental arts, namely: Yoga, Tai Chi Chuan, Kung Fu, Lian Gong, Qwan Ki Do, reveals the meaning that subjects have about what are the benefits to health of those already considered practical alternatives conventional treatment of health. The research uses the phenomenological method specifically the method of the phenomenon. The method first provides a pre-reflection on the oriental arts, exposing not systematically, some curiosities changing between aspects of oriental arts: historical, main teaching methods, styles, the character of struggle, why are linked to health, the benefits of their practices, movements, philosophy, concepts, ways of acting, the roots, the basics. In this article the pre-reflection does not appear to meet the standards of Congress page limit. Rather concentrate on the next step of the research and present the phenomenon situated in the experience of those who have experienced it in the case of the five arts teachers mentioned above. The method performs individual analysis or ideographic analysis of the five discourses of teachers from each oriental art and then conducts the general or nomothetic. The result is presented an analysis of generalities, convergence, divergence and individuality of meanings expressed by the subject, to finally develop a discussion of these data and weave a synthesis. The analyzes reveal that Eastern practices currently as some of these five analyzed here, those involving aspects of struggle and concentration are excellent allied health development and well-being. Understanding the philosophical aspect is inherent in the practice of the movements, although the character of the struggle, which they transmit through knowledge of their origins and roots is the current thinking routine that generates a life philosophy of selfhelp, self-enabling and tranquility preparation to overcome the tensions, disputes, everyday challenges. The speeches also reveal that the psychophysical aspects of diseases are real, because the practices of movements and the physical drilling of these oriental arts have enabled visible improvements in health by working the mental and the physical in an integrated manner. Masters must have all the knowledge to better meet today's society, preserving these cultures, passing them through the generations.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Docência para a Educação Básica - FC

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)