971 resultados para AUDITORES EXTERNOS
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Combining forecast is characterized by an improvement in the accuracy of the prognoses due to the complementarity of the information contained in individual forecasts. This paper follows the seminal work of Bates and Granger (1969) with the objective of investigating whether room exists to improve the accuracy in price index forecasts. There is evidence that even though the gains in combining forecasts are limited, the risks incurred from combining forecasts are less than the benefits gained.
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Neste trabalho, é feita uma análise da política monetária brasileira no período de 2000 a 2008 com o intuito de entender o quão independente ela foi em relação às ações do Federal Reserve. Esse entendimento é importante devido à iminente movimentação de subida de juros nos EUA, ainda sem data precisa para ocorrer, mas que pode trazer consequências no câmbio e nos juros domésticos em um momento em que já há um aperto monetário em curso no país. Além disso, os efeitos de outras variáveis ligadas a situações externas como eventos de crise, câmbio e risco país nos juros brasileiros também são levados em consideração. Os resultados indicam que, no período de estudo, a política monetária nacional foi marcada por uma maior autonomia em relação às flutuações nos juros americanos, fato que pode ter sido auxiliado pela adoção em 1999 do câmbio flutuante.
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Que fatores influenciam a variedade de sequências de tarefas componentes de rotinas organizacionais? Este estudo está focado em analisar como fatores antecedentes das execuções influenciam a variedade sequencial de rotinas organizacionais. Rotinas organizacionais conferem eficiência e coordenação aos processos organizacionais por meio da padronização e especialização das tarefas e de seus encadeamentos. A literatura suscita que altos níveis de variabilidade podem ser importantes para manter a flexibilidade nos processos organizacionais (Feldman e Pentland, 2003). A variedade sequencial é tida como a expressão mais fidedigna da diversidade de configurações das sequências de tarefas componentes de uma rotina organizacional. Este estudo propõe uma metodologia qualitativa de análise das fontes de variedade sequencial. Utiliza-se o quadro de referência proposto em Becker (2005b) que contempla os antecedentes complexidade da tarefa, interdependência da tarefa, pressão de tempo, incerteza pertencente à tarefa e mudança de agentes além de características e resultados. Para atingir este objetivo foram empreendidas duas observações em prontos-socorros de organizações paulistanas. A rotina organizacional de atendimento a pacientes em prontos- socorros é um processo relevante de ser estudado pois é principal forma de acesso dos pacientes a tratamentos nos dois hospitais analisados. Além disso, a rotina se mostra bastante eficiente e é caracterizada por atender padrões internacionais de qualidade de processo. Os dados foram sistematizados por uma análise de conteúdo adaptada ao estudo da variedade sequencial. Graças à essa análise foi possível identificar as fontes de variedade sequencial e discuti-las no contexto da literatura de rotinas organizacionais, foram identificadas quatro fontes principais: definição de prioridade ligada à pressão de tempo; necessidade de especialistas ligada à complexidade da tarefa; incremento de informações para diagnóstico e tratamento ligada à incerteza da tarefa; e, prolongar o tratamento ligada à incerteza e interdependência da tarefa. Não há evidências que a mudança de agentes influencia a variedade sequencial. Este estudo propõe que os antecedentes constituem dois grupos: antecedentes externos derivam de questões relativas à multiplicidade de condições dos pacientes como pressão de tempo e incerteza da tarefa. Antecedentes internos estão ligados à regras e recursos organizacionais como complexidade e a interdependência da tarefa.
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The present research concerns about outdoor s thermal comfort conditions in hot-humid climate cities, understanding that life quality is a result of the urban object s type built for the human being in an environment with specific climate and morphological characteristics. It is presented as object of study the correlation between the neighborhood Renascença II s microclimate in São Luis /MA-Brazil, hot-humid climate city, and its urban morphological changes. As well as the thermal comfort s satisfaction level of its outdoor users. The research has as general goal to diagnosis the way these transformations caused by the urbanization influence the Renascença II s microclimate, identifying critical spots of the studied area, in order to contribute with land use recommendations based on bioclimatic architecture concepts and supply bases to urban design decisions adequate to the São Luis climate. It is presented as theoretical bases the urban climate, its concepts and elements. After that, the thermal comfort conditioners and its prediction models of thermal comfort sensation in outdoor are presented. The predictive models are presented along with bioclimatic assessment methods. Finally the use of bioclimatic assessment as an effective tool to identify places that need changes or preservation in order to seek environment quality. The applied methodology was based on the studies of Katzschner (1997), complemented by Oliveira s (1988) and Bustos Romero s (2001) studies that suggest an analysis and evaluation of maps of topography, buildings floors, land use, green areas and land covering, in order to overlap their characteristics and identify climate variable s measurements points; then a quantitative analysis of the climate variables (air temperature and humidity, wind speed and direction) of the chosen points takes place. It was perceived that Renaissance II has no permanence areas as squares or parks, its outdoor has little vegetation and presets high land impermeability and built density levels. The majority of the people interviewed said that was comfortable in a range of air temperature between 27,28ºC and 30,71ºC. The elaboration of a neighborhood master plan is important, which defines strategies for improvement of the life quality of its inhabitants
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This study was intended to investigate how the urban form has been influencing the changes in the climate of the city and make a correlation between the climate and the thermal sensation of the users of open spaces. The research was developed in the district of Petrópolis in Natal/ RN whose occupation has been almost consolidated. Among other reasons, this district was selected because it was planned considering the environmental aspects of comfort. The methodologies used are based on KATZSCHNER (1997) and OLIVEIRA (1988) studies, which suggest the drawing and analysis of maps of the area under study, including topography, height of the buildings, land use, green areas, and types of soil pavement, as well as measurement of the environmental variables: air temperature, relative humidity, direction and wind speed for a comparative study. As part of this, study local users of the district were interviewed about their thermal sensations in open spaces. For the statistical analysis, data was collected at 10 distinct points characterized by BUSTOS ROMERO (2002), being 8 within the district and 2 at different places (outside the district), at climatologic stations, in 3 periods (August/2000, January/2002 and June/2002), for 4 consecutive days for each measurement (from Sunday to Wednesday) at the time of lower and higher temperatures in the city, 6:00 am and 1:00 pm, respectively. At the same time interviews were carried out with users of the open spaces in the area, totaling 171 valid formularies. The urban form showed a rather leveled topography, great diversity of land use and height of the buildings, with the existence of an area mostly occupied with high buildings, very little green area and soil practically impermeable. The statistical analysis showed high temperature and humidity levels. The wind direction is predominantly Southeast with extremely variable speeds. When the data from this district is compared with the data from other areas in the city and its outskirt, it was observed that this district is hotter and less ventilated than the others; besides, most users said that they felt uncomfortable in the local environmental conditions. The results of the analysis generated a zoning for the district with recommendations for soil occupation. The profile of the user was defined regarding the thermal comfort, as well as some discussion about the comfort parameters, including the proposal of limiting areas of temperature and humidity for the thermal comfort in the open spaces
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Examinaram-se a adesão, a germinação, a penetração e a colonização de larvas e ninfas de Rhipicephalus sanguineus por Metarhizium anisopliae, assim como as lesões infringidas pelo fungo nas respectivas fases do ciclo de vida do ácaro. Realizaram-se infecções experimentais em 11 grupos contendo 250 larvas e 11 grupos contendo 75 ninfas de R. sanguineus, por meio de banho, durante três minutos sob agitação manual, em suspensão contendo 10(8) conídios/ml do fungo. Nos grupos-controles, o banho foi realizado usando o veículo da suspensão. Larvas e ninfas foram processadas para um estudo histopatológico e de microscopia eletrônica de varredura nos seguintes tempos após a infecção: uma e 18 horas, e um, dois, três, quatro, cinco, seis, sete, nove e 11 dias. A germinação dos conídios ocorreu em até 18 horas pós-inoculação, e o fungo penetrou nas larvas e ninfas através do tegumento, dois e três dias após a infecção, respectivamente. Após penetração, o fungo invadiu o corpo das larvas e ninfas, promovendo uma colonização difusa, sem preferência aparente por tecidos específicos. Lesões significativas não foram observadas. A morte das larvas e ninfas ocorreu no terceiro e quarto dias pós-infecção, e a esporulação do patógeno sobre o cadáver foi iniciada no sexto dia pós-infecção.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Six Atta bisphaerica, Forel, 1908 (Hymenoptera, Formicidae) nests were excavated with the aim of studying the relationship between area and volume of the mound, the total volume and total number of chambers in the nest. Prior to excavation, the area and the volume of refused soil in the nests were measured. During excavation, all data referring to chambers were recorded, such as: length, depth and width. The nests named A1, A2, A3, A4, A5 and A6 presented 31.16; 40.87, 67.08, 35.04, 73.48 and 18,73m 2 of mound area, respectively. The mound area did not correlate either with the volume or with the total number of chambers. The mound volume correlated significantly with the mound area, total number and total volume of chambers. The total volume of chambers was correlated with the total number of chambers.
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Arsenic is an environmental pollutant that influences the male reproductive function, affecting the spermatogenesis process in the testis and causing alterations in the sperm. The objective of this work was evaluate the reproductive efficiency in adult male rats exposed to arsenic and the possible male-mediated structural malformations. The animal were treated with sodium arsenato (3,6 mg/Kg, i.p.), twice a weak, for 15, 30, 45, 60 or 75 days whereas control received only distilled water. Results have showed a reduced pregnancy rate associated to a decrease in the fertility potencial and to a increase in the preimplantation loss. There was a decrease in the fetal weights, as showed by its average. Malformations rate, postimplantation loss and resorptions were unaffect by treatment. These results suggest that chronic exposure to arsenic provokes reduction on fertility of male rats. Further studies are required to clarify the arsenic effects on male reproductive system and male-mediated effects on progeny.
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