553 resultados para Evidenciação contábil


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O papel do futuro no comportamento actual dos indivíduos, em particular dos jovens, tem sido alvo de atenção ao longo do tempo, destacando-se aquele que tem vindo a ser um efeito consistente de associação entre, por um lado, a perspectivação e a construção de planos de futuro – expressados pelo conceito de perspectiva temporal de futuro (PTF) – e, por outro, a expressão de comportamentos adaptativos, que contribuem para uma maior adaptação ao meio. Dois dos contextos de estudo em que essa relação é mais abordada são os da educação e da saúde, este último especificamente ao nível da promoção de comportamentos saudáveis e da prevenção de riscos. Tendo em conta estes dois contextos, o presente trabalho pretende sistematizar e discutir um conjunto de dados, resultantes de vários estudos, e que se consideram relevantes para a evidenciação dessa relação.

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O Relatório de Mestrado aqui em apreciação tem como tema “A Relação Matemática- Realidade na Educação e Formação de Adultos” e foi elaborado no âmbito do Mestrado em Ensino de Matemática no 3º Ciclo do Ensino Básico e no Secundário, ministrado na Universidade da Madeira no ano letivo 2011/2012. No presente estudo, pretende-se compreender a forma como os adultos evidenciam competências matemáticas, adquiridas nos mais diversos contextos sociais, culturais e humanos. Nesta perspetiva, a atividade proposta consistiu em estudar uma situação real, no que respeita ao consumo de eletricidade e, assim, averiguar se a tarifa e a potência contratadas eram as mais vantajosas. Os adultos alvo desta investigação foram formandos de um curso de habilitação escolar, de nível B3, integrado no âmbito do projeto Educação e Formação de Adultos da Escola Básica dos 2º e 3º Ciclos Dr. Eduardo Brazão de Castro. Para descrever, estudar e compreender a forma como se processa a evidenciação de competências matemáticas nos adultos, optou-se por uma abordagem metodológica de carácter qualitativo, de cunho descritivo e interpretativo. Concluída a atividade e efetuada uma análise à intervenção dos formandos, aquando da apresentação do tema “Tarifas de Eletricidade de Baixa Tensão Normal” e ao desempenho da formanda Ana na realização da atividade proposta, foi possível comprovar que estes são detentores de saberes matemáticos inerentes a muitas situações do dia-a-dia.

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Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

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The Solidary Economy is an area that has shown unusual traits to what is preached in the traditional economic organizations, even organizations that have very similar principles, as some cooperatives. This trait is approaching the concept of isonomy proposed by Ramos (1989). Given this context, and the notion that the isonomy is like a ideal type, the objective this work was to evidence particulars of isonomic environment the in economic and solidarity experiences, taking as an empirical research area the Grupo de Mulheres Decididas a Vencer, considered a solidary economic enterprise. For this, we used the descriptive-exploratory research of qualitative nature, where the object of such research is the know enterprise, therefore, also characterized as a case study, which were taken as research subjects six associates, they being the most active in the enterprise. From the five categories that characterize isonomy - minimum standards prescribing, self-gratifying activity, activities undertaken as a vocation, wide system of making decision and primaries interpersonal relations - and from the traits of a solidary economic enterprise the data analysis was built, through content analysis, specifically the categorial analysis. Given this context and reality in which it is Grupo de Mulheres Decididas a Vencer, with minimal rules and procedures for conducting activities, comparing them to a therapy, women choosing to insert in that environment, faced with a democratic space and unfettered bureaucracy in professional interpersonal relationships, in others words, an organizational space where they were shown signs of substantive rationality was possible to conclude that the Group will share experiences and characteristics of isonomy. This disclosure meets the multidimensional social that presupposes Paraecomomic Paradigm, enabling man to enter in different social environments of the economy in order to search for self-actualization

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This study aims to investigate the influence of the asset class and the breakdown of tangibility as determinant factors of the capital structure of companies listed on the BM & FBOVESPA in the period of 2008-2012. Two current assets classes were composed and once they were grouped by liquidity, they were also analyzed by the financial institutions for credit granting: current resources (Cash, Bank and Financial Applications) and operations with duplicates (Stocks and Receivables). The breakdown of the tangible assets was made based on its main components provided as warrantees for loans like Machinery & Equipment and Land & Buildings. For an analysis extension, three metrics for leverage (accounting, financial and market) were applied and the sample was divided into economic sectors, adopted by BM&FBOVESPA. The data model in dynamic panel estimated by a systemic GMM of two levels was used in this study due its strength to problems of endogenous relationship as well as the omitted variables bias. The found results suggest that current resources are determinants of the capital structure possibly because they re characterized as proxies for financial solvency, being its relationship with debt positive. The sectorial analysis confirmed the results for current resources. The tangibility of assets has inverse proportional relationship with the leverage. As it is disintegrated in its main components, the significant and negative influence of machinery & equipment was more marked in the Industrial Goods sector. This result shows that, on average, the most specific assets from operating activities of a company compete for a less use of third party resources. As complementary results, it was observed that the leverage has persistence, which is linked with the static trade-off theory. Specifically for financial leverage, it was observed that the persistence is relevant when it is controlled for the lagged current assets classes variables. The proxy variable for growth opportunities, measured by the Market -to -Book, has the sign of its contradictory coefficient. The company size has a positive relationship with debt, in favor of static trade-off theory. Profitability is the most consistent variable in all the performed estimations, showing strong negative and significant relationship with leverage, as the pecking order theory predicts

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The progress of a nation is closely linked to the energy supply that it has to develop its economic capabilities. The dependence of contemporary society for energy requires the continued expansion of the use of renewable energy, and implies coordinated action of the Democratic State in the delimitation of the best ways to make full use of energy. In periods of rapid development, countries need an increment of energy supplies superior to those of periods of regular economic growth. Energy demand generated by the condition of Brazil as an emerging country reveals the need for orderly expansion of energy supply. In reverse, lack of energy planning effectively paralyzes a country and generates incalculable losses in national socioeconomic development. The Brazilian Constitution abandoned the notion of development tied to the simple increase in the gross domestic product. The respect for the environment, sovereignty, national development, and especially the constant and growing supply of energy, promotes the advancement of national economic agents, and quenches the simple accounting increase in energy supply. Constitutional principles condition the rational use of energy potentials, in ensuring adequate supply of energy for the entire national territory. The Brazilian Ministry of Mines and Energy, through its agencies, government offices and companies, establishes and formulates policies and guidelines for energy in Brazil, playing an important role in national energy planning. National development is enhanced by the good performance of the state agencies responsible for planning the energy sector

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The strengthening of the domestic industry in Brazil required the modernization, mechanization and expansion of salt production. Thereafter the production of sea salt started to be made in a process of continuous flow, where the product is constantly stored in yards, with daily movements in and out of salt. Thus far, the major bottleneck found in this production process is the control of production, because due to the large amount produced and variety of losses existing in the various stages of production there are not a regulated and safe way to control inventories with accuracy and speed demanded. In a typical case with a salt marsh company of Rio Grande do Norte state, salt produced is stored in two open courtyards and inventory control of salt made by carrying input / output relationship of salt in each storage yard. This work developed a conceptual model of inventory control, based on topography, adopting surveys into one of the courtyards of the company. There were 25 biweekly survey measurements over a year book to generate digital models representing the stock. For each measurement, results were compared with the values of inventory accounting provided by the salt marsh in order to identify existing losses and mark out the sales department on the actual stock available at each measurement date. Inventories calculated by the model indicated losses of 6,349 tonnes for the period of one year book and 3,279 tonnes for the period between harvests, when compared to the accounting control

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This study clinically evaluated the relationship of gingival recessions with the periodontal index of gingival and plaque, dental alignment, keratinized mocous, type of periodontal, and occlusal disorders. Study participants were individuals aged between 19 and 33 years. The evaluations were performed by using questionnaires and clinical examinations. In subjects examined, the teeth were assessed and divided into groups (Molars, premolars, canines and incisors). The gingival recession were measured in the central region of the teeth and individuals were subject to disclosure to the plate and observing the poll of plaque and gingival index, respectively. 558 teeth were examined, with 24.1%, 135 had gingival recession greater than or equal to 1mm. Through the combination of tests used to evaluate the average of the recession and its relationship with the variables studied, we observed that the degree of recession of the elements assessed dental showed, almost for the most part, when higher values associated with the index plaque (p = 0.101), Gingival Index (p = 0.053), dental alignment (p = 0.962), width of keratinized mocous (p = 0.004) and type of periodontium (p = 0.033), however statistically significant difference could only be considered when related the recessions in the keratinized mocous and the type of the periodontium. Although we identify, when we evaluate the whole set of teeth that occlusal disturbances (p = 0.002) were more strongly associated with cases of gum recession that the gingival index (p = 0.006), however, these two conditions were correlated with the cases of recession, contributing to its occurrence

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Odontogenic cysts are pathologic cavities covered by odontogenic epithelium and filled by liquid, desquamated cells or other materials. The intraosseous lesions, such as radicular cyst and dentigerous cyst, present a potential of expansion capable of promoting the destruction of the surrounding osseous tissue. The mechanisms related to this process of expansion are the proliferation of cystic epithelium, the increase of the osmolarity of the cystic fluid and the synthesis of reabsorption factors such as IFN-γ and TGF-β1. The aim of this study was to evaluate and compare the immunohistochemical expression of IFN-γ and TGF-β1 between radicular cysts and dentigerous cysts in order to understand the role and behavior of these proteins in the expansion of these cysts. We selected 20 cases of radicular cyst and 20 cases of dentigerous cyst chosen from the files of UFRN s Laboratory of Oral Pathology. After analyzing the clinical data, the cases underwent the routine staining technique (HE) and immunohistochemistry for the appearance of IFN-γ and TGF-β1 in the epithelium and capsule of these cysts. The statistical analysis using the Mann-Whitney test revealed no statistically significant difference in immunoexpression of IFN-γ between the epithelium (p = 0.565) and capsules (p = 0.414) of radicular cysts and dentigerous cysts. Moreover, there was no statistically significant difference of immunoexpression of TGF-β1 between the epithelium (p = 0.620) and capsules (p = 0.056) of radicular cysts and dentigerous cysts. The Wilcoxon test revealed no statistically significant difference between IFN-γ and TGF-β1 imunoexpressions in the epithelium (p = 0.225) and capsules (p = 0.370) of radicular cysts. There was no statistically significant difference between IFN-γ and TGF-β1 imunoexpressions in the epithelium (p = 0.361) of dentigerous cysts. However, there was a statistically significant difference between IFN-γ and TGF-β1 immunoexpressions in the capsule (p = 0.001) of dentigerous cysts, being TGF-β1 the factor which presented the most significant immunoexpression. Given these results, we conclude that there was no difference in immunohistochemical expression of IFN-γ and TGF-β1 between radicular and dentigerous cysts and that TGF-β1 was more significant than the IFN-γ in the capsule of dentigerous cysts

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The odontogenic myxoma shares cellular and structural aspects with dental papilla, which has been implicated as probable origin of this neoplasm. The aim of the present study was to perform a comparative immunohistochemical analysis for the expression of collagenase-1 (MMP-1) and gelatinases A (MMP-2) and B (MMP-9) in odontogenic myxomas and dental papilla of teeth germs. Twelve cases of odontogenic myxomas and eight specimens of teeth germs were selected. It was taken into consideration the presence or absence of immunoreactivity, the pattern of immunohistochemical distribution of proteases within extracellular matrix, as well as, the number of cells revealing immunostaining for matrix metalloproteinases (MMPs). It was verified a significant difference (p<0,05) in relation to MMP-2 immunoexpression, which was observed only within extracellular matrix of myxomas. Nevertheless, MMP-1 labeling was revealed by most of the cases of odontogenic myxoma, at levels close to those observed in dental papilla. In relation to the pattern of distribution, a significant difference was obtained between specimens (p<0,05), with neoplasms predominantly exhibiting a focal pattern for MMP-1. The quantitative analysis of neoplastic cells labeled for MMPs denoted a significant difference (p<0,05), demonstrating a higher proportion of MMP-1 in comparison to MMPs-2 and -9. It can be concluded that immunohistochemical expression of MMP-1 at levels comparable to those observed in dental papilla and quantitatively superior in relation to MMPs-2 and -9, suggest an implication of this protease on extracellular matrix degradation of odontogenic myxomas. Moreover, the possibility of interactions with receptors involved in cellular adhesion, particularly with integrins, suggests a plausible function on local invasiveness of such neoplasms. Additionally, the presence of a descent immunoexpression gradient for these MMPs on odontogenic myxomas, associated to substrate specificity inherent in each enzyme, suggest the existence of a coordinated mechanism between interstitial collagenase and gelatinases A and B in order to allow an efficient degradation of extracellular matrix and local invasion by neoplastic cells

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Having as reference the fundamentals of regional innovation systems (RIS) and the policy guidelines defined in the regionalization program implemented by the federal government, this study focus on the analysis of the so-called "Landmark Region", northern coast of Polo Costa das Dunas-RN, in order to indicate how the historical and cultural resources can support innovation in the tourism of the region, represented here by the cities of Pedra Grande and São Miguel do Gostoso. This is a descriptive research, using qualitative methods of data collection and analysis, configuring, still, as a case study. Data were gathered from literature, documents, semi-structured interviews and mainly by participant observation methods. The results show a great diversity of cultural resources in the region, both material and immaterial, which however are disarticulated, and need to be worked in order to be included in the tourism productive chain. The main opportunity for innovation regards the return of the Landmark to the region, an invaluable monument, with the construction of a memorial. Taking in account the relevance of the monument and the growth of the region, we conclude that the return of the Landmark to its place of origin, in conjunction with other cultural resources, could attract a flow of cultural tourists. This fact could be, as the theory suggests, characterized as market or niche innovation, as the region is dominated by the sun and sea and wind sports tourism

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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

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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