585 resultados para Sentença declaratória de Falência
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Dissertação para obtenção do grau de Mestre no Instituto Superior de Ciências da Saúde Egas Moniz
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This study aimed to determine if accounting and governance indicators are relevant to foresee the stages of financial stress of companies by using a logistic regression. With the formation of two samples was possible to verify if the inclusion of insolvency data defined by cash flow shortage events were relevant to increase model capacity for prediction of insolvency. The remaining insolvency stages were judicial reorganization and bankruptcy. The control sample is formed by healthy companies, from the same sector and size. The period of analysis includes events that occurred between January 2008 and March 2016. The main variables that showed significant results to predict insolvency states, a year before the event happens, were Profitability, Efficiency and Payment Capacity indicators. The Governance indicator was only significant to predict insolvency arising from judicial reorganization and bankruptcy. Among the models studied, the most accurate model presented total correctness capacity of 88,7%, classifying correctly 88% of solvent companies and 89,3% of insolvent companies. The results indicate the usefulness of financial indicators of Payment Capacity, Efficiency and Profitability, as well as the Governance variable, to discriminate the insolvency of companies.
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O trabalho que tem por título: O Direito é torcido à Porta porque a Justiça se encontra deitada por terra é um exercício exegético que tem por objeto a perícope Am 5,10-13. Na análise semântica dos seus principais vocábulos evidenciou-se uma realidade social, política e econômica paradoxal em Israel, sob o comando de Jeroboão II (787-747 a.C.), como resultado de uma expansão territorial e comercial, de vitórias militares e da organização de um Estado tributarista. Esse modelo de sociedade gerou um antagonismo social entre uma elite abastada que esbanjava luxo e ostentação, à custa do suor e da fome de uma população empobrecida, especialmente a classe camponesa, que trabalhava para sustentar as benesses do mundo urbano. É de dentro dessa realidade que ecoa o grito de Amós como denúncia a esse estado de coisas, como palavra de desgraça e condenação a toda sorte de desmandos praticados em Israel. Entre esses a falência do sistema judiciário, pela prática da exploração e corrupção por parte dos magistrados, de ricos comerciantes e latifundiários, desviando o pobre do seu direito de recorrer em sua defesa perante o tribunal. Em razão disso, Amós anuncia a ruína de Israel, com o Dia de Javé, que será um anti-Êxodo, e aponta uma exigência ético-religiosa como forma de reverter esse não futuro para Israel, que se traduz no compromisso de estabelecer à Porta o Direito e a Justiça.
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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.
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Dada a conjuntura económica atual que atravessamos, na crescente procura de uma solução económica e financeira viável, muitas entidades tem um único recurso - a apresentação à insolvência. O devedor tem de provar a sua solvabilidade e saber qual o momento oportuno para apresentação à insolvência. Neste estudo foram comparadas quatro empresas solventes com quatro empresas insolventes e verificada aplicação prática dos métodos estudados de previsão de futuras insolvências. Dada a escassa informação que temos relativa às empresas insolventes torna-se difícil efetuar uma comparação em termos equitativos, mas denota-se que as empresas solventes tem muitas mais possibilidades de solicitar financiamentos aos sócios ou até mesmo à banca, enquanto que as insolventes não têm bases sólidas para financiar as suas atividades e normalmente trazem para o mercado produtos obsoletos. A opinião do auditor é imparcial e mesmo que emita a sua opinião quanto à continuidade para o futuro próximo, a decisão vai passar pelos responsáveis da empresa. A estes cabe a decisão de reestruturação da empresa, podendo passar por um Processo Especial de Revitalização, um plano de insolvência ou até mesmo a liquidação. Quanto ao plano de insolvência pode a empresa ser recuperada e é realizado um diagnóstico que poderá passar por saber se a empresa é capaz de ter um desempenho normal do ponto de vista competitivo, fornecer um serviço ou um produto capaz de satisfazer as necessidades do seu mercado e à oferta da concorrência, gerar um cash-flow satisfatório que permita a remuneração dos fatores produtivos e a sua renovação continuada de modo a manter-se competitiva face à concorrência e bem como a analise do valor económico. Caso o diagnóstico se revele positivo, há que determinar quais as medidas de reestruturação necessárias a levar em consideração e verificar se a continuidade da empresa cria mais valor para os credores que a sua liquidação.
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This research studies the application of syntagmatic analysis of written texts in the language of Brazilian Portuguese as a methodology for the automatic creation of extractive summaries. The automation of abstracts, while linked to the area of natural language processing (PLN) is studying ways the computer can autonomously construct summaries of texts. For this we use as presupposed the idea that switch to the computer the way a language is structured, in our case the Brazilian Portuguese, it will help in the discovery of the most relevant sentences, and consequently build extractive summaries with higher informativeness. In this study, we propose the definition of a summarization method that automatically perform the syntagmatic analysis of texts and through them, to build an automatic summary. The phrases that make up the syntactic structures are then used to analyze the sentences of the text, so the count of these elements determines whether or not a sentence will compose the summary to be generated
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Our thesis tracks down and explores a method of reading Walter Benjamin´s texts and examines his proposal to a "coming philosophy" by highlighting his higher concept of "experience" (Erfahrung) for the foundation of a metaphysics for the Now-Time. Accordingly, it starts first from the application of the method and analyzes what is to be rescued from the Kantian legacy, as indicated in Benjamin´s youth "Program for a coming Philosophy" (1917-1918). Then, to discuss and evaluate Benjamin´s project of a "coming philosophy" several youth´s texts are compared with later texts which propose a new concept of experience as both aesthetic and historical basis for a philosophy of "NowTime" (Jetztzeit). Finally, by analogy with Kant´s critical attitude against dogmatic metaphysics the challenge of metaphysics today is discussed, especially Benjamin´s proposal to "Now-Time-Metaphysics" within the context of crisis and bankruptcy of explanatory models of reality in philosophy.
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The need for universal access to health and the failure of the pedagogical model centered on the transmission of knowledge has led to changes in the training of health professionals. The objective of this study was to provide a new alternative for evaluating dental students through the development, validation and application of evaluation criteria based on the National Curriculum Guidelines (DCN in Brazil). Therefore, the study was conducted in three phases: development and validation of evaluation criteria of Dentistry courses based on the DCN; a pilot study to verify the applicability of the validated criteria and evaluation of the dentistry courses in the Northeast. In the first stage, a logical model was formulated, allowing for the construction of a criteria matrix, validated by a modified Delphi consensus technique. The validated matrix has the following dimensions: Profile of graduates, health care guidance, teaching and service integration, and pedagogical approach. The pilot study was conducted in five dental courses through a documentary study of the pedagogical project course (PPC), and application of validated questionnaires and interviews with course coordinators. The results of the pilot study indicate the possibility of being verified by means of validated criteria and using different methodological proposals, advances and curricular limitations facing the proposed reorientation of training recommended by DCN. The evaluation of Northeast Dentistry courses was carried out by applying a questionnaire validating a matrix of 30 course coordinators, including public and private institutions. The data were submitted to descriptive analysis, and also tested the difference between means and the correlation between the assessment of the coordinators in the dimensions and sub-dimensions with each other, among the general evaluation of courses and between the following variables: administrative category, time since last curriculum updating, participation in reorienting the training of health professionals programs, ENADE and CPC (Preliminary Concepts of the Course) scores in the year 2013. Positive correlation (p <0.01) was found between the means obtained by the perception of the coordinators in most dimensions, and also between them and the overall performance of the course. There were no significant differences between the coordinators’ perception about course performance and the administrative category (public / private). This difference is slightly higher when the average performance is compared with respect to time due to the last curriculum update, getting better performance in courses with the latest updated curriculum, even with there not 11 being this significant difference between dimensions. Better averages of performance were obtained in courses that do not participate in reorientation programs of professional training, with a significant difference (p<0.05) for the overall score and for all dimensions except the dimensions of teaching-service Integration (p = 0.064). There was no significant correlation between the assessment of coordinators in all dimensions, in the overall assessment or ENADE and CPC scores in 2013. The final instrument proposed in this study is a different alternative assessment for health training of both dentists and other professionals, considering that the DCN providing for the training and graduation of professionals is focused on the health needs of the population, integrated with the SUS (the National Brazilian Health System) and based on student-centered learning.
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In line with the model of grammar competition (Kroch, 1989; 2001), according to which the change in the syntactic domains is a process that develops via competition between different grammars, we describe and analyze the superficial constructions V2 / V3 in matrices / roots sentences of brazilian personal letters of the 19th and 20th centuries. The corpus, composed by 154 personal letters of Rio de Janeiro and Rio Grande do Norte, is divided into three century halves: (i) latter half of the 19th century; (ii) first half of the 20th century; and (iii) latter half of the 20th century. Our focus was the observation of the nature of preverbal constituents in superficial constructions V2 (verb in second position in the sentence) and V3 (verb in third position in the sentence), with a special attention on the position of the subject. Based on the various diachronical studies about the Portuguese ordination standards (Ambar (1992); Ribeiro (1995, 2001); Paixão de Sousa (2004); Paiva (2011), Coelho and Martins (2009, 2012)), our study sought to realize what are empirical ordination standards that involve superficial constructions V2 / V3 and how these patterns structure syntactically within a formal theoretical perspective (Chomsky, 1981; 1986), more specifically, in accordance with studies of Antonelli (2011), and Costa & Galves (2002). The survey results show that the data from the second half of the 19th century – unlike the first and second half of the 20th century data – have a greater balance in relation to the syntactic nature of preverbal constituent (contiguous or not), so that, in this period, the occurrence of orders with the subject in a preverbal position arrives at, at most, 52% (231/444 data); while in the 48% (213/444 data) remaining, the preverbal constituents are represented by a non-subject constituent, almost always an adverbial adjunct. Seen the results, we advocate that the brazilian personal letters of the 19th century have ordination patterns associated with a V2 system and an SV system, configuring, therefore, a possible competition process between different grammars that instantiate or a V2 system or an SV system. In other words, the brazilian letters of the 19th century instantiate a competition between the grammar of Classic Portuguese (a V2 system) and the grammars of Brazilian Portuguese and European Portuguese (an SV system). Therefore, that period is subject to the completion of two distinct parametric markings: (i) verb moved to the Fin core (grammar of Classic Portuguese) and (ii) verb moved to the T core (grammar of Brazilian Portuguese /European Portuguese). On the other hand, in the personal letters of the 20th century (first and second halves), there is a clear increase in ordenation patterns associated with the SV system, which shows more stable.
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This study aimed to characterize in a clinical and epidemiological way the patients who are on a waiting list for transplantation and the patients transplanted with corneal tissue in a corneal transplants reference service in the state of Rio Grande do Norte. It is an epidemiological study of a quantitative approach, with cross-sectional, descriptive and analytical cut including all patients on the waiting list for transplantation (population A) and the patients already transplanted with a corneal tissue (population B) in a reference service. In population A, there was a census conducted of patients on the waiting list for corneal transplantation (n=62 patients). In population B, the sample was non-probabilistic and corresponded to all corneal transplants performed in the service in the period from 2010 to 2014 (n=258). This study is approved by the Research Ethics Committee of the Federal University of Rio Grande do Norte, in Opinion 876 177 and CAAE 37533014.8.0000.5537. Data were collected in full in the period from January to April 2015, by two instruments built to systematize the necessary data collection. After being coded and tabulated, data were analyzed using the Statistical Package for Social Sciences software, version 20.0. The definition of variables and their distribution patterns were presented as frequencies and measures of central tendency while, for multivariate analysis, the effect of magnitude measures were applied (prevalence ratio) and measures of association (chi-square test or Fisher's exact test) for a 0.05 significance level. The results are shown in two scientific articles coming from the field survey data. It was found that the epidemiological profile of patients on the waiting list (n=62) showed a prevalence of individuals aged over 50 years old, female (54.84%) and residents of the middle region of East Rio Grande do Norte (66.13%). The clinical profile of patients with corneal transplantation (n=258) was characterized by being male (51.16%) with an average age of 49.33 years old and 57.75% were coming from East Rio Grande do Norte. The average time on the waiting list was 172.63 days in elective transplants and 9.03 days in urgent transplants. Keratoconus was the main indicator condition to perform the transplant. For patients on the waiting list, the variable “type of disorder of the cornea” showed statistically significant association with gender and age. For patients with corneal transplants, the variable "type of disorder of the cornea" was associated with the variables gender, age, previous surgery, failure of previous graft, classification of the eye and glaucoma. By characterizing the clinical and epidemiological profile of corneal transplants, it is possible to question the reality, pointing about the care that should be offered and develop targeted interventions to collective and individual needs intrinsic to patients who need this surgery as a treatment option.
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The post-menopause stage is characterized by hormonal and organic alterations of ovarian failure. One of the most important of these is muscles alterations of the pelvic floor (MPF). According to current literature, in young women gynecological and obstetric factors, as well as lifestyles and habits influence that loss of function. However, there is still uncertainty about the influence of those variables in the MPF functions in post-menopause women. Thus, this study aimed at seeing if there is an influence from number of births, the type of birth and the level of physical activity on the MPF of post-menopause women. Another objective of this study was to compare MPF force in women who had had vaginal births with those who had been subjected to cesarean sections, those with different levels of physical activity and those with artificial and natural menopause in the initial and latter stages. Furthermore, the test of muscular force was compared to perineometry. Using observational, analytical and transversal observations, 100 women in the post-menopausal stage of life, between the ages of 45 and 65, were examined. They were divided according to the menopausal stage into three groups: women who had undergone hysterectomies, those in the initial stages of postmenopause and those in the late stage of postmenpause. The patients were questioned about social, demographic, gynecological and obstetric factors. All the volunteers were submitted to a physical examination where their height and weight were measured to arrive at the corporal mass index and their waist measurements were taken. The evaluation of the pelvic floor was conducted with muscular force tests and perineometry. These results were analyzed with statistical description and ANOVA statistical tests, multiple regression and Kolmogorov-Smirnov evaluations. The results showed homogeneity with regard to social demographic and anthropometric characteristics among the women in the final test sample (n=85). It was also seen that most of the women in all three groups were married (p=0.51) and catholic (p=0.13). The average per capital income varied between $R585.47 (+/-466.67) and $R1,271.83 (+/-1,748.95), with no significant difference between the groups (p=0.05). The G>6 group presented an average age between 58.95 (+/-3.96) which was significantly greater that the G<6 group´s average age (53.21+/- 3.88) (p=0.000). There was no difference between the groups´ anthropometric characteristics of weight (p=0.32), height (p=0.72) and corporal mass index (p=0.34), nor in the waist measurements (p=0.33). Furthermore, no significant difference was noted in the MPF function of women who had had normal births, cesarean sections or a combination of the two (TFM p=0.897; perineum measurement p=0.502). Likewise, no differences were seen in the MPF function of women who had one, two to three or four or more births (TFM p=0.28, perineum measurement p=0.13). Finally, no difference was perceived among those with different levels of physical activity (TFM p=0.663; perineum measurement p=0.741). Therefore, we found that the type of delivery, number of births and physical activity had no influence on the muscular function of the pelvic floor among the women studied. It is believed that decline in muscular function in post-menopause women is fundamentally related to the process of aging.
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This study suggests sonorous ambiences from the propose of images configured according to the description in “A Visagem da Moça Caetana” by Ariano Suassuna in order to create individual sonorous possibilities that may help musicians to play the piece. The cycle, composed in 1996 (for voice, viola, cello, bass clarinet/clarinet), is formed by three untitled songs. Its text is an excerpt from the “Folheto XLIV”, from the Romance d’A Pedra do Reino e o príncipe do sangue do vai-e-volta, and describes a sentence of death illustrated by symbols of the Armorial imagery, with neologisms and the peculiar accent from the Sertão in northeast Brazil. In addition to the analysis of technical difficulties to play, this study informs interpreters of the sonorous timbre and texture used by Nelson Almeida to describe tradition through contemporary musical language. The metaphors and transgressions of reason in Suassuna’s book were explored to create three image compositions so that they may lead interpreters to the sonorous description of the inanimate objects and the affections to which the poetry refers, expanding any technical-interpretative indications limited by musical notation. This research used the Visagem scores, the literature on the theme, discussions with the musicians that played the piece, interviews with Almeida, and composers’ reports. To illustrate the theory, the three images are available, printed as woodcut in cordel literature.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Suszko’s Thesis is a philosophical claim regarding the nature of many-valuedness. It was formulated by the Polish logician Roman Suszko during the middle 70s and states the existence of “only but two truth values”. The thesis is a reaction against the notion of many-valuedness conceived by Jan Łukasiewicz. Reputed as one of the modern founders of many-valued logics, Łukasiewicz considered a third undetermined value in addition to the traditional Fregean values of Truth and Falsehood. For Łukasiewicz, his third value could be seen as a step beyond the Aristotelian dichotomy of Being and non-Being. According to Suszko, Łukasiewicz’s ideas rested on a confusion between algebraic values (what sentences describe/denote) and logical values (truth and falsity). Thus, Łukasiewicz’s third undetermined value is no more than an algebraic value, a possible denotation for a sentence, but not a genuine logical value. Suszko’s Thesis is endorsed by a formal result baptized as Suszko’s Reduction, a theorem that states every Tarskian logic may be characterized by a two-valued semantics. The present study is intended as a thorough investigation of Suszko’s thesis and its implications. The first part is devoted to the historical roots of many-valuedness and introduce Suszko’s main motivations in formulating the double character of truth-values by drawing the distinction in between algebraic and logical values. The second part explores Suszko’s Reduction and presents the developments achieved from it; the properties of two-valued semantics in comparison to many-valued semantics are also explored and discussed. Last but not least, the third part investigates the notion of logical values in the context of non-Tarskian notions of entailment; the meaning of Suszko’s thesis within such frameworks is also discussed. Moreover, the philosophical foundations for non-Tarskian notions of entailment are explored in the light of recent debates concerning logical pluralism.