902 resultados para Due diligence process
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Pós-graduação em Agronomia (Produção Vegetal) - FCAV
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This paper emerges from our research and extension courses university, from our concerns with the initial and continuous training of teachers and the Childhood Education and the early years of elementary school. We had, as a main focus, presenting aspects of some of these referrals effected towards the creation of possibilities for the collective creation of conditions to nourish all those involved in due diligence with a set of knowledge necessary for making decisions and positions on it and in pedagogical practice. Of theoretical and methodological perspective based our research, teacher training processes should meet the expression of their practical actions in order to produce new knowledge relativized, understood based on the circumstances, the social subjects and the social places of those prepare and disseminate. This understanding was responsible for the methodological choices made for the proposition and development of our research, primarily the oral history. Finally, we conclude, among other things, that the uniqueness of what is done, thought and spoken in the world of school and therefore, the practice of educational research through the narrative is full of content for the projection of new shares in favor of improved processes of teaching and learning aimed the formation and activity of teachers and the humanization of adults and children.
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Pós-graduação em Direito - FCHS
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La producción de huevos disminuye a medida que las ponedoras envejecen. Un método para contrarrestar, al menos parcialmente, esta evolución natural del rendimiento productivo es la muda inducida. El retorno a la puesta de las gallinas tras la muda se debe a un proceso de rejuvenecimiento fisiológico de las aves, relacionado con la regresión del ovario y del oviducto durante la muda, siendo la pérdida de peso corporal decisiva para la regresión de estos órganos. En este trabajo estudiamos los efectos de 3 dietas distintas, utilizadas para inducir la muda (salvado de trigo, cebada y pienso comercial suministrado de forma restringida), sobre la pérdida de peso vivo, sobre la regresión del ovario y del oviducto, y sobre los rendimientos productivos posteriores, en gallinas ponedoras de 2 estirpes comerciales, alojadas con dos densidades diferentes (4 y 6 gallinas, por jaula). Se trabajó con 192 gallinas de cada estirpe, sacrificándose 36 animales (18+18) para poder evaluar la regresión del ovario-oviducto. La estirpe no tuvo influencia significativa sobre el porcentaje de pérdida de peso corporal, aunque sí sobre la pérdida de peso del oviducto y sobre la intensidad de puesta (IP) del segundo ciclo productivo. La menor pérdida de peso se produjo con el salvado y con la cebada, aunque la intensidad de puesta (IP) no varió entre tratamientos, excepto en gallinas ligeras mudadas con salvado de trigo, que alcanzaron una IP significativamente menor. Tampoco tuvo efecto significativo el número de gallinas por jaula sobre la IP, ni sobre la pérdida de peso. Egg production lows according layers get older. Induced moulting is a method to counteract this, at least partially. Production after moulting is due a process of physiologic rejuvenation of birds, connected with ovary and oviduct regression during the moult. Body weight loss is decisive for this process. We studied the effect of three different feed used to induce moulting (wheat bran, barley and restricted layer diet) on body weight loss, ovary and oviduct regression, and performance after moulting. 192 layers of two strains were used, housed in cages with 4 ó 6 birds per cage. 36 layers were euthanized to evaluate the reproductive tissues regression. Strain had not significative influence on body weight loss, but it had on ovary and oviduct weight losses, and on egg production (%) of second cycle of laying. The less body weight loss was in layers moulted with wheat bran and of that with barley. Egg production (%) was not different between treatments. Number of bird per cage had not significative effect on production and body, ovary and oviduct weight losses.
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El mercado de outsourcing ha estado creciendo en los últimos años y se prevé que lo siga haciendo en los próximos, pero este crecimiento ha estado limitado por el fracaso de muchos proyectos que, en algunos casos, han llevado a las organizaciones a asumir de nuevo esos servicios (insourcing). Estos fracasos se han debido en gran parte a los problemas con los proveedores: falta de experiencia, de capacidades para asumir los proyectos, dificultad en la comunicación,… A diferencia de lo que ocurre en otras disciplinas, no existe una metodología que ayude, tanto a los clientes como a los proveedores de servicios de outsourcing de TI, a gobernar y gestionar sus proyectos y conseguir los resultados buscados. En los últimos años han aparecido, al mismo tiempo que la expansión del outsourcing, algunos modelos y marcos de buenas prácticas para la gestión de los proyectos de outsourcing, pero generalmente sólo cubren algunos aspectos de la gestión. No se los puede considerar metodologías, porque no definen roles, responsabilidades ni entregables. Por lo general, son el resultado de la experiencia en la gestión de otros tipos de proyectos. Hay que considerar también que, excepto eSCM-SP, que es un modelo de buenas prácticas para mejorar la capacidad en la provisión de servicios, están todos orientados al cliente. El objetivo de esta tesis es, por un lado, demostrar la necesidad de contar con una metodología que guíe a los proveedores durante todo el ciclo de vida un proyecto de outsourcing y, por otro, proponer una metodología que contemple desde la fase inicial de la búsqueda de oportunidades de negocio, evaluación de las propuestas RFP, la decisión de hacer una oferta o no para la prestación de servicios, la participación en la due diligence, la firma del contrato, la transición y la entrega de servicios, hasta la finalización del contrato. La metodología se ha organizado en base a un ciclo de vida del outsourcing de cinco etapas, definiendo para cada una de ellas los roles que participan y las responsabilidades que deberán asumir, las actividades a realizar y los entregables que se deberán generar, y que servirán de elementos de control tanto para la gestión del proyecto como para la provisión del servicio. La validación de la metodología se ha realizado aplicándola en proyectos de provisión de servicios de TI de una mediana empresa española y comparando los resultados obtenidos con los conseguidos en proyectos anteriores. ABSTRACT The outsourcing market has been growing in recent years and it is expected to keep doing so in the coming years, but this growth has been limited by the failure of many projects that, in some cases, has led organizations to take back those services (insourcing). These failures have been due to a major degree to problems with providers: lack of experience and capacity to take on the projects, and difficulties of communication. Unlike what happens in other disciplines, there is no methodology for helping both customers and providers of outsourcing services. In recent years, some good practice frameworks have also appeared at the same time as the expansion of outsourcing. They are not methodologies because they have not defined any roles, responsibilities and deliverables. These frameworks aim to help organizations to be successful at managing and governing outsourcing projects. They are usually the result of their experience in managing other kinds of projects. In consequence, it is not appropriate to name them "methodologies" for managing outsourcing projects and much less "standards". It is also important to note that all existing good practice frameworks, except eSCM-SP, are client-oriented. The aim of this thesis is to state the need to propose a methodology that guides providers throughout the whole outsourcing life cycle and facilitates the provision of quality services and their management, and the proposal of a methodology in which the stages, activities, deliverables, roles and responsibilities are clearly defined. The proposed methodology cover all the stages of the outsourcing life cycle, from the early stage of searching for business opportunities, evaluation of the RFP proposals, the decision to bid or not to bid for the service provision, participation in the due diligence if necessary, the signing of the contract, the transition and delivery of service to the termination of the contract. For each activity, roles, responsibilities and deliverables have been defined. The validation of the methodology has been done by applying it in the provision of some outsourcing projects carried out by a Spanish IT medium company and comparing the results with those obtained in previous projects.
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O presente trabalho tem por objetivo aprofundar o regime jurídico disciplinar do servidor público temporário. Analisam-se as características principais dessa espécie de agente público que o diferenciam dos demais servidores e que justificam um regime disciplinar próprio. Em uma breve investigação sobre as prováveis origens do temporário, constata-se a presença desse servidor na Administração Pública brasileira desde 1823. No direito estrangeiro (particularmente, no direito francês e no direito português), verifica-se a existência de figuras assemelhadas ao servidor público temporário brasileiro, que é uma espécie de servidor público do gênero agente público, exercendo uma função pública, mas não ocupando nem cargo, nem emprego públicos, sendo contratado por tempo determinado para atender a necessidade temporária de excepcional interesse público. A Constituição Federal, em seu artigo 37, IX, indica que a lei estabelecerá os casos de contratação por tempo determinado, mas não há uma uniformidade entre os entes da federação sobre o regime jurídico adotado para o servidor temporário. Esta análise concentra-se na Lei Federal n.º 8.745/93, que disciplina o assunto. No âmbito federal, o servidor público temporário é dotado de um regime jurídico com características mais próximas do regime jurídico administrativo, sendo recrutado por meio de contrato administrativo assemelhado ao regime estatutário. Tal contratação deve pautar-se pela observância dos princípios da continuidade do serviço público, da moralidade, da impessoalidade, da razoabilidade, da proporcionalidade e da motivação. Focaliza-se a responsabilidade do servidor público temporário no âmbito administrativo, procurando-se demonstrar que tal servidor, por um princípio de equiparação, submete-se a um processo administrativo disciplinar para apuração de suas faltas, o qual cumpre prazos especiais e condições específicas em razão do vínculo temporário com a Administração Pública, em tudo sendo respeitado o devido processo legal, a ampla defesa e o contraditório. Analisam-se as diferenças entre o processo disciplinar do servidor temporário (sindicância) e o processo do servidor público em geral, os ritos adotados, os prazos, as penalidades e os recursos, constatando-se que o servidor público temporário responde pelos atos ilícitos em todas as esferas: penal, civil, administrativa e por atos de improbidade. A transitoriedade na função não o exime de responsabilidades, por isso, com as devidas adaptações, está sujeito aos ônus e bônus do serviço público. Daí a necessidade de construir, com base nas características próprias dessa espécie de servidor público, um regime adaptado às especificações do vínculo especial a que se submete o servidor público temporário. Propõe-se aqui um miniprocesso disciplinar ou um processo disciplinar especial, ou uma minissindicância ou uma sindicância especial, sui generis.
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The exploitation of coltan in Central Africa can be considered a case of conflict minerals due to its nature. Many international organizations and bodies, national governments and private sector organizations seek to address this conflict, in particular via transparency, certification and accountability along the material supply chain. This paper analyses the international trade dimension of coltan and gives evidence on the dimension of illicit trade of coltan. The authors start from the hypothesis that illicit trade of coltan sooner or later will enter the market and will be reflected in the statistics. The paper is structured in the following manner: first, a short section gives a profile of coltan production and markets; second, an overview of the mining situation in the Democratic Republic of Congo (DRC) and related actors. The third section addresses mechanisms, actors and measurement issues involved in the international trade of coltan. The final part draws lessons for certification and conflict analysis and offers some guidance for future research. The paper identifies two main possible gateways to trace illegal trade in coltan: the neighbouring countries, especially Rwanda, and the importing countries for downstream production, in particular China. Our estimation is that the value of such illicit trade comes close to $ 27 million annually (2009), roughly one fifth of the world market volume for tantalum production. With regard to any certification the paper concludes that this will become challenging for business and policy: (a) Central Africa currently is the largest supplier of coltan on the world market, many actors profit from the current situation and possess abilities to hide responsibility; (b) China will need to accept more responsibility, a first step would be the acceptance of the OECD guidelines on due diligence; (c) better regional governance in Central Africa comprises of resource taxation, a resource fund and fiscal coordination. An international task force may provide more robust data, however more research will also be needed.
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Following the agreement made by Prime Minister David Cameron with the EU on 18-19 February 2016, the day for the referendum for the UK to remain in or leave the EU is set for 23 June 2016. This will be the most important decision taken by the British people in half a century, and whose consequences will live on for another half century. The first edition of this book, published in March 2015, laid the foundations for any objective assessment of the workings of the EU and the UK’s place in it. It was widely acclaimed and rated as “a myth-breaking exercise of the best kind”. This second edition adds a substantial new chapter following Cameron’s agreement with the EU and announcement of the referendum. It reviews both the ‘Plan A’, namely the status quo for the UK in the EU as amended by the new agreement, and three variants of a ‘Plan B’ for secession. The key point is that the ‘leave’ camp have not done their homework or ‘due diligence’ to specify the post-secession scenario, or how the British government would face up to the challenges that this would bring. The authors therefore do the ‘leave’ camp’s homework for them, setting out three Plan Bs more concretely and in more depth than the ‘leave’ camp have been able or wanted to do, or any other source has done. The book is therefore unique and essential reading for anyone concerned with the fateful choice that lies soon ahead.
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Committee of Planning Librarians continued by Council of Planning Librarians.
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Pharmacy originates from a background of medication compounding and supply. More recently, this role has developed away from an absolute focus on the supply of pharmaceuticals with, for example, the advent of pharmacist prescribing. Nevertheless, for a majority of the profession, medication supply remains a core activity. Regulation of the pharmacy profession is now the responsibility of the General Pharmaceutical Council, although up until 27 September 2010, this role fell to the Royal Pharmaceutical Society of Great Britain (RPSGB). Before this change, in one of the most high-profile legal cases involving a pharmacist in a professional capacity, R. v Lee, a pharmacist was prosecuted firstly for gross negligence manslaughter, later revised to offences under the Medicines Act 1968, for a single error relating to medication supply, and was given a suspended custodial sentence. Offences against sections 64 or 85 of the Medicines Act are absolute offences and there is no due diligence defence. Prosecution of a pharmacist for the supply of incorrect medication may seem a measured course of action to protect the public from the wrongful supply of potent pharmacotherapeutic agents; however, further analysis of Lee indicates that this approach may be counterproductive. An appeal of the original conviction in the Lee case has resulted in a clarification of the interpretation of section 85(5); however currently, prosecutions under section 64 are still a possibility. Owing to the seriousness of a criminal conviction under section 64, this continuation will potentially stifle the profession's ability to learn from dispensing errors. © The Author [2013]. Published by Oxford University Press; all rights reserved.
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This thesis contributes to social studies of finance and accounting (Vollmer, Mennicken, & Preda, 2009) and the practice theory literatures (Feldman & Orlikowski, 2011) by experimenting (Baxter & Chua, 2008) with concepts developed by Theodore Schatzki and demonstrating their relevance and usefulness in theorizing and explaining accounting and other organizational phenomena. Influenced by Schatzki, I have undertaken a sociological investigation of the practices, arrangements, and nexuses forming (part of) the social ‘site’ of private equity (PE). I have examined and explained the organization of practices within the PE industry. More specifically, I have sought to throw light on the practice organizations animating various PE practices. I have problematized a particular aspect of Schatzki’s practice organization framework: ‘general understanding’, which has so far been poorly understood and taken for granted in the accounting literature. I have tried to further explore the concept to clarify important definitional issues surrounding its empirical application. In investigating the forms of accounting and control practices in PE firms and how they link with other practices forming part of the ‘site’, I have sought to explain how the ‘situated functionality’ of accounting is ‘prefigured’ by its ‘dispersed’ nature. In doing so, this thesis addresses the recent calls for research on accounting and control practices within financial services firms. This thesis contributes to the social studies of finance and accounting literature also by opening the blackbox of investment [e]valuation practices prevalent in the PE industry. I theorize the due diligence of PE funds as a complex of linked calculative practices and bring to fore the important aspects of ‘practical intelligibility’ of the investment professionals undertaking investment evaluation. I also identify and differentiate the ‘causal’ and ‘prefigurational’ relations between investment evaluation practices and the material entities ‘constituting’ those practices. Moreover, I demonstrate the role of practice memory in those practices. Finally, the thesis also contributes to the practice theory literature by identifying and attempting to clarify and/or improve the poorly defined and/or underdeveloped concepts of Schatzki’s ‘site’ ontology framework.
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This research aimed to know and analyze the pedagogical practices that have been developed in the teaching and learning of students with Intellectual Disability (DI), enrolled at common class of elementary school I. The study was conducted in a public school at Natal/RN, involving two students with DI, a multipurpose teacher, a teaching assistant, a teacher of arts and educational coordinator. As for methodological choice, we chose to develop a qualitative study, undertaking a case study. As tools for the construction of the data we use: semi-structured interviews, participant observation, field diary and document analysis. Data analysis reveals that the institution in which the research was undertaken gradually implementing changes in order to develop an inclusive practice, consistent with its assumptions. Regarding the practices developed in the teaching and learning of students with intellectual disabilities, it was possible to realize the fulfillment of certain adjustments in relation to the objectives, activities and some content, involving the use of resources and varied strategies. With regard to educational activities, we found that these had different levels of complexity, covering both basic goals as more complex objectives. From the observations, we realize that the Assistant Professor of mediations during varied activities as challenging tool in intellectual processes. We note, too, a dynamic classroom in which disabled students were under the guidance of Assistant Professor, and other students with all-round teacher who had a fairly traditional teaching methodology. It created thus an isolation situation, since there was no proposition practices to be developed with all students, and interaction among classmates, generally quite restricted. Although were highlighted developments in the social and academic learning of the surveyed students, the teachers said they did not feel prepared to work freight inclusion. The study reveals the need for teachers reviewing some actions undertaken, in order to develop more democratic pedagogical practices of education, stimulating the interactions between students, by proposing challenging activities that promote the formation and concepts. In addition, it points to the need of the education system invest and encourage the qualification of teachers with regard to education in an inclusive perspective, through actions that promote lifelong learning. It needs to be developed on the teacher a reflective attitude, resulting in a view that due diligence must be entered in practice inherent in teaching in order to use to enhance their educational experience.
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This research aimed to know and analyze the pedagogical practices that have been developed in the teaching and learning of students with Intellectual Disability (DI), enrolled at common class of elementary school I. The study was conducted in a public school at Natal/RN, involving two students with DI, a multipurpose teacher, a teaching assistant, a teacher of arts and educational coordinator. As for methodological choice, we chose to develop a qualitative study, undertaking a case study. As tools for the construction of the data we use: semi-structured interviews, participant observation, field diary and document analysis. Data analysis reveals that the institution in which the research was undertaken gradually implementing changes in order to develop an inclusive practice, consistent with its assumptions. Regarding the practices developed in the teaching and learning of students with intellectual disabilities, it was possible to realize the fulfillment of certain adjustments in relation to the objectives, activities and some content, involving the use of resources and varied strategies. With regard to educational activities, we found that these had different levels of complexity, covering both basic goals as more complex objectives. From the observations, we realize that the Assistant Professor of mediations during varied activities as challenging tool in intellectual processes. We note, too, a dynamic classroom in which disabled students were under the guidance of Assistant Professor, and other students with all-round teacher who had a fairly traditional teaching methodology. It created thus an isolation situation, since there was no proposition practices to be developed with all students, and interaction among classmates, generally quite restricted. Although were highlighted developments in the social and academic learning of the surveyed students, the teachers said they did not feel prepared to work freight inclusion. The study reveals the need for teachers reviewing some actions undertaken, in order to develop more democratic pedagogical practices of education, stimulating the interactions between students, by proposing challenging activities that promote the formation and concepts. In addition, it points to the need of the education system invest and encourage the qualification of teachers with regard to education in an inclusive perspective, through actions that promote lifelong learning. It needs to be developed on the teacher a reflective attitude, resulting in a view that due diligence must be entered in practice inherent in teaching in order to use to enhance their educational experience.
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Hasta hace casi una década, la guerra contra el terrorismo fue una lucha solitaria de los Estados. Actualmente y debido a las implicaciones globales de este fenómeno, las acciones contra este flagelo han adquirido connotación internacional. Gran parte de los países miembros de las Naciones Unidas han acogido esta guerra –contra un enemigo común, pero indefinido- como un compromiso político en favor de la paz y seguridad internacional. La producción constante de instrumentos internacionales que condenan el terrorismo y que exigen tomar medidas para combatirlo, demuestran que esa intención política originaria se ha decantado en el ordenamiento internacional como una obligación autónoma, de carácter consuetudinario; que hace que actualmente no haya país en el mundo que pueda excusarse de combatir al terrorismo (interno o transnacional) independientemente de las justificaciones que se puedan aludir para el no cumplimiento.