1000 resultados para Auditoria - Brasil


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A tese apresenta um estudo comparativo entre a atuação das organizações públicas e privadas do Brasil e, as caixas de poupança e as empresas privadas da Espanha, no que concerne à política de marketing cultural e suas estratégias de comunicação corporativa, tendo como pano de fundo os recursos incentivados pelos governos através das leis de isenção fiscal. Com dois objetivos principais, procurou-se identificar, primeiramente, a parceria entre o Estado e as companhias na promoção da cultura. O segundo e principal intuito foi descobrir as múltiplas estratégias de visibilidade cultural no mundo corporativo através da comunicação e do marketing. Além disso, se verificou os reflexos dessa relação na responsabilidade social corporativa e na reputação, como também, no mercado cultural. O trabalho foi pautado, principalmente, na análise de conteúdo qualitativa por emparelhamento e ainda na AIM- Auditoria de Imagem na Mídia. Ao final, conclui-se que embora as leis de isenção sejam divergentes nos dois países, o comportamento das companhias é similar tanto no que concerne aos investimentos em cultura, como no que se refere às estratégias de comunicação. Contudo, no Brasil o dinheiro é quase, majoritariamente, vindo da renúncia fiscal do Estado, enquanto que na Espanha vem das próprias organizações.

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Organizations are susceptible to the occurrence of many events that may affect the achievement of their objectives. As a result, Brazilian Public Administration supervisory bodies have required institutions to adopt risk management policies. Given the large number of recommendations issued by Federal Audit Court (TCU) to various Federal Institutions of Higher Education (IFES) in this area, it is proposed a risk management model for Universidade Federal do Rio Grande do Norte (UFRN). This is an applied, exploratory and qualitative study. Regarding to technical procedures, it is characterized as documentary analysis, bibliographical research, case study and action research. The bibliographical research was used to support the elaboration of the Risk Management Guide for Federal Institutions of Higher Education (GERIFES). The documentary analysis, in turn, was used with the aim of knowing the organizational structure and the university´s macroprocesses. The author works in the university internal auditing department and shares the same problem. This characterizes the work as an action research. The case study supported both the elaboration of the guide and the simulation of the specific functionality for the university information system, demonstrated through the User Manual Module "Risk Management" proposed for the Integrated System of Property, Administration and Contracts (SIPAC). This manual has been prepared in order to facilitate the use of this tool if it will be incorporated into the university information system. As research results, a risk management model for UFRN was elaborated and a simulation of an informational tool, which is able to manage risks related to events that may affect the achievement of institutional objectives, was provided to the university administration.

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This study focus on the reconfiguration of educational management in Argentina, Brazil, Chile and Mexico, which was promoted by the new logic of social regulation and the new role attributed to the State, considering each country's own historicity. So, the cultural factors that interfere on the dynamics of the 90' school reform are analyzed. Aspects that show the homogeneity or heterogeneity of these reforms in the region, as well as local specificities that block out the concretization of the reform are underlined. It is shown that the historicity that characterizes the educational reform has taken, in each country, a form that can be called, in Mexico, conservative rupture; in Chile, conservative continuity; in Brazil, conservative renovation; and, in Argentina, interrupted rupture. Some conclusions about the impact of educational reform in the selected countries are recuperated through the analysis of 186 academic texts on the subject.

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This article analyses the emergence and development of social policies for children and adolescents attendance that are in line with the development process of the Brazilian social protection system, focusing on some of the main representations attributed to childhood, according to the historical and political periods. It seeks to present the notion of childhood instituted under the constitution of the Brazilian welfare state, in such a way as to place it within the broader context of the historical and political transformations that involved the emergence and consolidation of the social policies directed towards children and adolescents in Brazil in the 20th century and the beginning of the 21st.

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The purpose of this article is to develop some ideas that may contribute to the debate about the secondary education in Brazil, giving emphasis to the conditions existing in the educational institutions, the ongoing educational policies and the challenges posed by the social, economic and political reality of the country. It is also discussed the political, social and economic importance of the expansion and the compulsory character of secondary education as well as the school's culture dimension, in its relationship to the so-called knowledge society. Finally, the role of secondary education for the youth and the new demands it poses for teachers are presented, among some others aspects.

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This article takes the concepts of biopower and governmentality as the starting point for an analysis of certain recent Brazilian government documents about the introduction of Philosophy as a subject in secondary school. In the 1980s, this argument centered on Philosophy's so-called criticism and its potential for preparing citizens for a democratic society, was used by the movements aimed to restore democracy in Brazil. This argument appears to have been assimilated by the Brazilian government, because it is stated in the Guidelines and Bases of Education Law, secondary school students should demonstrate knowledge of philosophy necessary for the exercise of citizenship. The argument also appears in documents such as the PCN and PCN+ (National Curricular Parameters) and OCEM (Curriculum Guidelines for Secondary School) in their chapters on Philosophy. These documents are examined here in the light of governmentality, making explicit how Philosophy is equipped to train young people according to what is understood as a modern democratic society.

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Chemical research in Brazil has grown significantly in the past 20 years, largely thanks to the Brazilian S&T Development Program of the federal government (PADCT). However, the newly achieved levels of highly qualified manpower and research infra-structure require new research organization frameworks to make science, technology and innovation really useful and meaningful for the citizens. The current requirements for creating viable networks of academic and industry researchers are presented and discussed as well as some structural and procedural bottlenecks that have to be eliminated, to achieve maximum high-quality science, technology and relevant innovation output.

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Chemometric activities in Brazil are described according to three phases: before the existence of microcomputers in the 1970s, through the initial stages of microcomputer use in the 1980s and during the years of extensive microcomputer applications of the ´90s and into this century. Pioneering activities in both the university and industry are emphasized. Active research areas in chemometrics are cited including experimental design, pattern recognition and classification, curve resolution for complex systems and multivariate calibration. New trends in chemometrics, especially higher order methods for treating data, are emphasized.

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Quimica Nova and the Journal of the Brazilian Chemical Society are two examples of successful initiatives taken by the Brazilian Chemical Society (SBQ - Sociedade Brasileira de Química), and may serve as models for the scientific societies of developing countries. Pillars of the SBQ, these two periodicals are undeniable demonstrations that idealism, utopia and dignity are the essential ingredients for transforming dreams into reality. Few believed that the Brazilian chemical community would one day have, as it does today, two scientific research periodicals indexed in the principal international data banks.

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The copper and cadmium complexation properties in natural sediment suspensions of reservoirs of the Tietê River were studied using the solid membrane copper and cadmium ion-selective electrodes. The complexation and the average conditional stability constants were determined under equilibrium conditions at pH=6.00 ± 0.05 in a medium of 1.0 mol L-1 sodium nitrate, using the Scatchard method. The copper and cadmium electrodes presented Nernstian behavior from 1x10-6 to 1x10-3 mol L-1 of total metal concentration. Scatchard graphs suggest two classes of binding sites for both metals. A multivariate study was done to correlate the reservoirs and the variables: complexation properties, size, total organic carbon, volatile acid sulfide, E II and pH.

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The composition and biological activities of propolis, a resinous hive product collected by honeybees from various plant sources, depends on various factors such as season and vegetation of the area. The aim of this study was to evaluate the influence of the seasonal effect on the ethanolic extracts of Brazilian propolis (EEP) type 6 and type 12, collected during 6 months in terms of antibacterial activity and phenolic composition. The antimicrobial properties were evaluated by MIC and MBC on S. mutans Ingbritt 1600 and the profile of chemical composition by UV-visible spectrophotometry, HPLC-RF and GC-MS. The results demonstrated that the season in which propolis is collected influences its chemical composition, resulting in modifications in its antibacterial activity.

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The objective of this study was to evaluate the horizontal and vertical structures of tree community in regeneration in a fragment of a secondary riparian forest at approximately 30 years of age and to identify the most abundant species in each fragment of the forest to determine the sucessional stage. An area of 800 m² was subdivided into 16 samples of 10 x 5 m and all individuals with DBH ≥ 1 cm were sampled and identified for the following analyzes: horizontal parameters (DR, FR, DoR, IVC and IVI), vertical parameters (PSR and RNR) and mixed parameters, from of value of increased importance index (IVIa). The survey measured 689 individuals, belonging to 38 families, 74 genus and 109 species. The total density was 8,614 individuals/ha. The index of Shannon´s diversity was 3.99 and the index of Pielou´s equability was 0.85. Tibouchina pulchra, Psychotria suterella and Endlicheria paniculata obtained high values of IVIa. Guarea macrophylla, Gomidesia anacardiaefolia, Xylopia langsdorffiana and Endlicheria paniculata achieved high values of RNT, indicating adequate natural regeneration in the plot. The initial secondary and umbrophylous species showed the highest ecological importance in this fragment of the forest, with the highest values of sociologic position and importance index. Furthermore, the presence of late secondary species in all layers suggest that the studied fragment is in intermediate succession degree.

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We estimated the prevalence of chronic diseases and other health problems reported by adolescents in relation to social and demographic variables and nutritional status. This cross-sectional population-based survey analyzed data from the Health Survey in Campinas, São Paulo State, Brazil, 2008. We used descriptive statistics and associations between variables with the chisquare test. Prevalence of chronic diseases among adolescents was 19.17%, with asthma showing the highest prevalence (7.59%), followed by heart disease (1.96%), hypertension (1.07%), and diabetes 0.21%. Prevalence rates were 61.53% for health problems, 40.39% for allergy, and 24.83% for frequent headache or migraine. After multivariate analysis using Poisson regression, the factors associated with chronic disease were age 15 to 19 years (PR = 1.38), not attending school (PR = 1.46), having children (PR = 1.84), and obesity (PR = 1.54). Female gender (PR = 1.12) was statistically associated with health problems. The study illustrates that adolescence is a life stage in which chronic disease and health problems can occur.

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A floristic study of the family Apocynaceae im Poços de Caldas was carried out, since the family is well represented in the region and many species have phytochermical and ornamental value. The family is represented by 17 species distributed in 8 genera: Aspidosperma Mart e Zucc., Condylocarpon Desf., Forsteronia G.F.W. Mey., Macrosiphonia Muell. Arg., Mandevilla Lindl., Peltastes R.E. Woodson, Prestonia R. Br. and Rauvolfia L.