Normas internacionais de contabilidade: percepções dos peritos criminais federais sobre os impactos de sua adoção na atividade de perícia oficial realizada em fraudes contábeis no Brasil

Os impactos da adoção das Normas Internacionais de Contabilidade (IFRSs) tem sido objeto de debates nos meios profissionais e acadêmicos, entretanto, pouco tem sido pesquisado sobre as repercussões da adoção dos IFRSs na atividade pericial criminal. Portanto, o objetivo deste estudo é captar e analisar a percepção dos Peritos Criminais Federais sobre os impactos da adoção dos IFRSs na atividade de perícia criminal oficial realizada em fraudes contábeis. Lastreou-se numa abordagem quantitativa e qualitativa utilizada para verificar associações entre as percepções, recorrendo-se ao teste Qui-quadrado de Pearson e a análise de conteúdo, respectivamente. Os resultados evidenciaram que a maior parte dos respondentes concorda parcial ou totalmente que a adoção dos IFRSs facilitará o trabalho de perícia criminal federal, encontrando associação estatística com a percepção de que fraudes cometidas sem engenharia financeira são mais fáceis de comprovar e com a percepção que um maior espaço para julgamentos técnicos tem impacto positivo na atividade de perícia criminal. Outros benefícios apontados foram o aumento da comparabilidade, a diminuição da complexidade e a valorização profissional. Entretanto, constatou-se como riscos a possibilidade de aumento nas contestações técnicas aos laudos periciais, o risco de viés e a necessidade de qualificação, porém sem associação estatística com a percepção de que os IFRSs facilitarão ou não o trabalho pericial. Não foram identificadas diferenças estatísticas de percepção em função do nível de conhecimento dos preceitos sobre os IFRSs e dos conhecimentos teóricos e práticos dos pesquisados. O estudo apresenta limitações que dizem respeito principalmente à generalização dos resultados, uma vez que a abordagem pretendida foi qualitativa e quantitativa e o número de questionários respondidos não possibilitou realizar testes estatísticos com maior robustez.

Modelo estendido de adoção da tecnologia de comunicação pessoal de voz pela internet

Estudos científicos têm demonstrado a existência de diversos fatores de influência sobre o processo de adoção de Tecnologia da Informação. Vários aspectos potencializadores das intenções de uso das tecnologias parecem estar presentes nas decisões sobre a adoção de tecnologia como, por exemplo, vantagens relativas obtidas pelo uso da tecnologia, conhecimento requerido para operação dos sistemas, facilidade e utilidade uso da tecnologia, entre outros. No entanto, há estudos que demonstram que o processo de adoção de tecnologia pode não ser explicado, somente, por aspectos financeiros e mercadológicos, mas englobar fatores endógenos que interferem nas decisões dos usuários sobre o uso de tecnologias de informação. Teorias e modelos de adoção de tecnologias conseguem explicar uma parcela dos motivos que levam os indivíduos a se comportarem de acordo com o uso de uma determinada tecnologia. Por exemplo: hábito individual, conectividade e conveniência podem influenciar as preferências de uso de uma determinada tecnologia de informação. De acordo com estas teorias, é possível analisar as influências que os indivíduos percebem e consideram nas decisões como justificativas sobre o uso de tecnologias de comunicação pessoal, além da busca exclusiva por resultados econômicos. Observa-se que um dos segmentos de tecnologia que apresenta condições de diferentes ofertas e múltiplas funcionalidades se refere ao segmento de tecnologias de comunicação de voz no qual o usuário pode se comunicar por meio de linhas telefônicas fixas, móveis, Internet, entre outras formas. Para a operacionalização de uma análise de adoção de tecnologia que englobe múltiplas interações de influências ao usuário, optou-se pela contextualização do estudo com foco na tecnologia de comunicação de voz pela Internet – VOIP, pois quando comparada com outras tecnologias de comunicação, adiciona-se que a gratuidade de ligações entre usuários de um mesmo sistema pode ser apresentada como um dos benefícios econômicos principais, aliada a outros benefícios provindos da telefonia em si. Os resultados obtidos por esta pesquisa confirmam a influência de diversos fatores posicionados em diferentes dimensões e proporcionam conclusões relevantes à adoção das tecnologias de comunicação de voz sobre Internet. Conclui-se que as percepções individuais sobre as características da tecnologia, a rede de contatos do usuário, hábito de uso e incentivos comerciais destinados ao uso de outras tecnologias de comunicação podem formar uma rede de influências à adoção da telefonia VOIP frente às percepções sobre os benefícios que podem ser obtidos com o uso desta aplicação.

Estilo e agrupamento de fundos : um estudo aplicado aos fundos multimercados brasileiros

Uma classificação adequada de fundos é importante para que o investidor possa organizar a informação disponível de tal modo que possa tomar decisões de aplicação de seus recursos de forma eficiente. No Brasil, existem dois sistemas de classificação amplamente utilizados, o CVM e o ANBIMA, porem ambos possuem categorias com fronteiras subjetivas, isto é, possuem um elevado grau de arbitrariedade na definição de suas categorias, este fato prejudica uma alocação eficiente por parte do investidor. Fundos multimercado são fundos que possuem política de investimento que envolvem vários fatores de risco sem concentração em nenhum fator especial, diferentemente das outras classes de fundos do mercado brasileiro. Sob este aspecto, uma categorização adequada dos fundos multimercados traria inúmeros benefícios tais como a redução do custo de análise, a maior facilidade no processo de tomada de decisão de investimento, uma diversificação mais eficiente, clareza na comparação de desempenho e o melhor entendimento dos riscos incorridos dentre outros benefícios. O presente trabalho tem como objetivo, utilizando-se da já consagrada técnica de análise de estilo de Sharpe (1992), decompor a exposição de cada fundo em seus principais fatores de risco, após isto, utilizar-se da análise de cluster para agrupar os fundos de forma coerente a suas exposições, tentando assim fazer um classificação mais eficiente; isto seria um contraponto a classificação mais utilizada pelo mercado brasileiro, a classificação Anbima, que se baseia no regulamento do fundo, isto é, no que o fundo “pode” investir, e não no que o fundo efetivamente investe.

Análise de componentes arquitetônicos para potencialização da ventilação natural com ênfase em captadores de vento

The building envelope is the principal mean of interaction between indoors and environment, with direct influence on thermal and energy performance of the building. By intervening in the envelope, with the proposal of specific architectural elements, it is possible to promote the use of passive strategies of conditioning, such as natural ventilation. The cross ventilation is recommended by the NBR 15220-3 as the bioclimatic main strategy for the hot and humid climate of Natal/RN, offering among other benefits, the thermal comfort of occupants. The analysis tools of natural ventilation, on the other hand, cover a variety of techniques, from the simplified calculation methods to computer fluid dynamics, whose limitations are discussed in several papers, but without detailing the problems encountered. In this sense, the present study aims to evaluate the potential of wind catchers, envelope elements used to increase natural ventilation in the building, through CFD simplified simulation. Moreover, it seeks to quantify the limitations encountered during the analysis. For this, the procedure adopted to evaluate the elements implementation and efficiency was the CFD simulation, abbreviation for Computer Fluid Dynamics, with the software DesignBuilder CFD. It was defined a base case, where wind catchers were added with various settings, to compare them with each other and appreciate the differences in flows and air speeds encountered. Initially there has been done sensitivity tests for familiarization with the software and observe simulation patterns, mapping the settings used and simulation time for each case simulated. The results show the limitations encountered during the simulation process, as well as an overview of the efficiency and potential of wind catchers, with the increase of ventilation with the use of catchers, differences in air flow patterns and significant increase in air speeds indoors, besides changes found due to different element geometries. It is considered that the software used can help designers during preliminary analysis in the early stages of design

Os filhos evangélicos do novo caldeirão do diabo: a conversão religiosa na penitenciária de alcaçuz

The theme of the research is inserted at a field of intersection between the Sociology of Religion and Sociology of Violence, having as the general objective study the sociological meaning of the conversion of prisoners that lives at the biggest prison (Prison of Alcaçuz) of Rio Grande do Norte to the evangelical churches. The research is justified, because Brazil shelter the fourth greater arrested population arrested of the world, with projections indicating that it can turn the greatest in 2034. Besides, this study about religious conversion of prisoners to the Social Sciences is too important, because is a theme little developed in Brazil and deserves attention, one time that as the arrested people as the evangelicals are in expansion in our country. Starting from the precedent observations, we guide ourselves by the following problematic of research: the religious practice in Alcaçuz presents a mere instrumental perspective, where the actions of prisoners converted was on purpose oriented to conquest material or symbolic privileges; or purely religious, where seek a moral renovation? To develop the work, the scientific methodology adopted was exploratory and explanatory, using the Goffman´s theory about total institutions and presentation of self, and Blumer´s doctrine relating to Symbolic Interacionism and the Story life method, besides considerations about evangelical religion. Having this theoretical basis, was accomplished the Field research, when were made interviews and applied questionnaires to 11 Jailer Agents, 31 prisoners, Director and Vice-Dictor (in November, 2011), the coordinator of social projects of the prison and the coordinator of evangelization at the prisons in Rio Grande do Norte. As results, it was seeing in Alcaçuz that the prisoners can be separated in two groups: the one of Pavilions and other one of the Medical Section. The Pavilions are branded for managerial and structural problems, where are found idle prisoners in collective cells and with a historical of escaping attempts, mutinies and murders. The Medical Section has some individual cells or destined for two people, besides few collective also, and the prisoners work and have a more disciplined behavior, there isn t escapes or rebellions and that, for these reasons end for have more confidence from the Administration. About the presence of evangelical prisoners, most are at Medical Section, where exist a specific place to the cults (what doesn t at Pavilions). At the end, the conclusion is that the prisoner that says himself evangelical in Alcaçuz, although can be seeing with distrust about your real conversion, he gets win a trust vote and until the opposite being demonstrated in other words, that he is not hiding himself behind the bible to divert the vigilance of Direction and practice disciplinary faults without make any suspicions, is treated with more respect and has more opportunities live at Medical Section; have work, that most of times is paid and guarantee the homologation of your payment of penalty with work, besides other benefits, diminishing his time in jail

A educação no processo de trabalho da enfermagem: o caso do hospital de ensino

It is in the work environment that occurs the relations of production, economy, personal development and professional growth. Thus, this environment characterizes for being a propitious way to the intellectual development diligent them. In this context, this study it had as objective to analyze the possibilities and challenges of the education to consist integrant part of the process of work of the nursing, in an education hospital. One is about a research of analytical matrix and qualitative boarding, that had as collaborating fifteen professionals of the nursing, middle- and upper-level, of a hospital of education in Natal/RN. It followed the metodológicos estimated ones of the thematic verbal history, which looks for to promote the agreement or clarification of determined situations, catching experiences of made use people to say on aspects of its life, keeping a commitment with the social context. The information then had been gotten by means of a research instrument that made possible the accomplishment of interviews, which had been marked anticipatedly and counted on the assent of that in they had participated. The interviews had been recorded in proper equipment, so that you say them of the collaborators transcribing and they were analyzed with the support of pertinent literature. The content of you say them was classified in empirical categories, as the nuclei of felt that they presented. With the analysis of the data, one evidenced that the education in the process of work of the nursing is something possible to occur, but that diverse they are the challenges that the same one has that to face to promote this phenomenon in its daily one of work. The collaborators had affirmed that the worker is necessary to remain itself permanently in study so that, thus, it grows professionally and improves its assistance. They had still affirmed that she is possible to work and to study, but that this requires determination of who intends such intention. E also guarantees that the diverse forms of education directed toward the care in nursing can have resolution, since that has collective compromising of the institution. This, as education hospital, recognizes to be necessary to possess one politics of education for its workers and is if considering implementation the same one through a structuralized program already. Therefore, the results of this research show the necessity of changes in the current scene where if they find the workers of nursing of the institution in study. These changes can be reached through one politics of investment in the workers, allowing, beyond other benefits, the reach of new knowledge that take them to a significant learning in favor of the population, reflecting in the quality of the given assistance

BTS:uma ferramenta de suporte ao desenvolvimento sistemático de sistemas confiáveis baseados em componentes

The component-based development of systems revolutionized the software development process, facilitating the maintenance, providing more confiability and reuse. Nevertheless, even with all the advantages of the development of components, their composition is an important concern. The verification through informal tests is not enough to achieve a safe composition, because they are not based on formal semantic models with which we are able to describe precisally a system s behaviour. In this context, formal methods provide ways to accurately specify systems through mathematical notations providing, among other benefits, more safety. The formal method CSP enables the specification of concurrent systems and verification of properties intrinsic to them, as well as the refinement among different models. Some approaches apply constraints using CSP, to check the behavior of composition between components, assisting in the verification of those components in advance. Hence, aiming to assist this process, considering that the software market increasingly requires more automation, reducing work and providing agility in business, this work presents a tool that automatizes the verification of composition among components, in which all complexity of formal language is kept hidden from users. Thus, through a simple interface, the tool BST (BRIC-Tool-Suport) helps to create and compose components, predicting, in advance, undesirable behaviors in the system, such as deadlocks

Transforming open mining pits into fish farms: Moving towards sustainability

The legacy of mining activities has typically been land 'returned to wildlife', or, at some sites, degraded to such an extent that it is unsuitable for any alternate use. Progress towards sustainability is made when value is added in terms of the ecological, social and economic well-being of the community. In keeping with the principles of sustainable development, the innovative use of flooded open pits and tailings impoundments as commercial, recreational or ornamental fish farms should be considered in some locations, as it could make a significant contribution to the social equity, economic vitality and environmental integrity of mining communities. This article highlights the growing significance of aquaculture and explores the benefits and barriers to transforming flooded pits and impoundments into aquaculture operations. Among other benefits, aquaculture may provide a much-needed source of revenue, employment and, in some cases, food to communities impacted by mine closure. Further, aquaculture in a controlled closed environment may be more acceptable to critics of fish farming who are concerned about fish escapes and viral transmissions to wild populations. Despite the potential benefits, aquaculture in flooded pits and impoundments is not without its complications - it requires a site-specific design approach that must consider issues ranging from metals uptake by fish, to the long-term viability of the aquatic system as fish habitat, to the overall contribution of aquaculture to sustainability. © 2004 United Nations. Published by Blackwell Publishing.

International capital flows to Latin America

Includes bibliography

Análise de sustentabilidade econômica da coleta seletiva

Pós-graduação em Engenharia Civil - FEIS

Comunidade Barra do Bento - Canindé (CE) e as intervenções da Igreja Batista Central e do poder público: transformações socioespaciais e suas representações

Pós-graduação em Geografia - IGCE

Mapeamento do Uso do Solo Nas Sub-bacias dos Córregos São José e Água do Ventura, Bauru (SP)

O presente trabalho teve como objetivo, mapear o uso da terra das sub-bacias dos córregos São José e Água do Ventura no ano 2000, e verificar, como esta ocupação vem atuando nos processos de assoreamento dos corpos de água. O estudo teve como base, um mosaico em escala nominal aproximada de 1:10.000, produzido a partir de fotografias aéreas verticais do ano 2000, em escala nominal aproximada 1:30.000. Os resultados permitiram constatar que a pastagem foi a maior ocupação do solo, com 430,89 ha, correspondente a 65,21% da área estudada. Devido ao manejo inadequado do solo, é a cobertura vegetal que mais produz sedimentos por ocasião das chuvas, merecendo cuidados especiais para evitar os processos erosivos do solo. Foi constatado também, que os serviços de adequação e melhoria de estradas rurais, executados nas estradas municipais BRU-030 (antiga Bauru/Piratininga) e variante da BRU-030, atingiram seus objetivos, pois, praticamente, acabaram com a erosão das estradas, permitindo tráfego o ano inteiro, reduzindo o custo de manutenção das estradas e aumentando o abastecimento do lençol freático, além de outros benefícios.

Surgical Treatment of Type 2 Diabetes in Patients with BMI Below 35: Mid-term Outcomes of the Laparoscopic Ileal Interposition Associated with a Sleeve Gastrectomy in 202 Consecutive Cases

The objective of this study was to evaluate the mid-term outcomes of the laparoscopic ileal interposition into the jejunum (JII-SG) or into the duodenum (DII-SG) associated with sleeve gastrectomy for type 2 diabetes mellitus (T2DM) patients with BMI below 35. The procedures were performed on 202 consecutive patients. Mean age was 52.2 +/- 7.5. Mean duration of T2DM was 9.8 +/- 5.2 years. Insulin therapy was used by 41.1%. Dyslipidemia was observed in 78.2%, hypertension in 67.3%, nephropathy in 49.5%, retinopathy in 31.2%, coronary heart disease in 11.9%, and other cardiovascular events in 12.9%. Mean follow-up was 39.1 months (range, 25-61). Early and late mortality was 0.99% and 1.0%, respectively. Early reoperation was performed in 2.5%. Early and late major complications were 8.4% and 3.5%. Early most frequent complications were pneumonia and ileus. Intestinal obstruction was diagnosed in 1.5%. Mean BMI decreased from 29.7 to 23.5 kg/m(2), mean fasting glucose from 202.1 to 112.2 mg/dl, and mean postprandial glucose from 263.3 to 130 mg/dl. Triglycerides diminished from a mean of 273.4 to 110.3 mg/dl and cholesterol from a mean of 204.7 to 160.1 mg/dl. Hypertension was resolved in 87.5%. Mean hemoglobin A(1c) (HbA(1c)) decreased from 8.7 to 6.2% after the JII-SG and to 5.9% following the DII-SG. HbA(1c) below 7% was seen in 89.9% of the patients and below 6.5% in 78.3%. Overall, 86.4% of patients were off antidiabetic medications. Both JII-SG and DII-SG demonstrated to be safe, effective, and long-lasting alternatives for the treatment of T2DM patients with BMI < 35. Beyond glycemic control, other benefits were achieved.

Potential and limitations of organic and fair trade cotton for improving livelihoods of smallholders: evidence from Central Asia

Cotton is a leading agricultural non-food commodity associated with soil degradation, water pollution and pesticide poisoning due to high levels of agrochemical inputs. Organic farming is often promoted as a means of addressing the economic, environmental and health risks of conventional cotton production, and it is slowly gaining ground in the global cotton market. Organic and fair trade cotton are widely seen as opportunities for smallholder farmers to improve their livelihoods thanks to higher returns, lower input costs and fewer risks. Despite an increasing number of studies comparing the profitability of organic and non-organic farming systems in developing and industrialized countries, little has been published on organic farming in Central Asia. The aim of this article is to describe the economic performance and perceived social and environmental impacts of organic cotton in southern Kyrgyzstan, drawing on a comparative field study conducted by the author in 2009. In addition to economic and environmental aspects, the study investigated farmers’ motivations toward and assessment of conversion to organic farming. Cotton yields on organic farms were found to be 10% lower, while input costs per unit were 42% lower; as a result, organic farmers’ cotton revenues were 20% higher. Due to lower input costs as well as organic and fair trade price premiums, the average gross margin from organic cotton was 27% higher. In addition to direct economic benefits, organic farmers enjoy other benefits, such as easy access to credit on favorable terms, provision of uncontaminated cottonseed cooking oil and cottonseed cake as animal feed, and marketing support as well as extension and training services provided by newly established organic service providers. The majority of organic farmers perceive improved soil quality, improved health conditions, and positively assess their initial decision to convert to organic farming. The major disadvantage of organic farming is the high manual labor input required. In the study area, where manual farm work is mainly women's work and male labor migration is widespread, women are most affected by this negative aspect of organic farming. Altogether, the results suggest that, despite the inconvenience of a higher workload, the advantages of organic farming outweigh its disadvantages and that conversion to organic farming improves the livelihoods of small-scale farmers.

Molluscan memory of injury: evolutionary insights into chronic pain and neurological disorders.

Molluscan preparations have yielded seminal discoveries in neuroscience, but the experimental advantages of this group have not, until now, been complemented by adequate molecular or genomic information for comparisons to genetically defined model organisms in other phyla. The recent sequencing of the transcriptome and genome of Aplysia californica, however, will enable extensive comparative studies at the molecular level. Among other benefits, this will bring the power of individually identifiable and manipulable neurons to bear upon questions of cellular function for evolutionarily conserved genes associated with clinically important neural dysfunction. Because of the slower rate of gene evolution in this molluscan lineage, more homologs of genes associated with human disease are present in Aplysia than in leading model organisms from Arthropoda (Drosophila) or Nematoda (Caenorhabditis elegans). Research has hardly begun in molluscs on the cellular functions of gene products that in humans are associated with neurological diseases. On the other hand, much is known about molecular and cellular mechanisms of long-term neuronal plasticity. Persistent nociceptive sensitization of nociceptors in Aplysia displays many functional similarities to alterations in mammalian nociceptors associated with the clinical problem of chronic pain. Moreover, in Aplysia and mammals the same cell signaling pathways trigger persistent enhancement of excitability and synaptic transmission following noxious stimulation, and these highly conserved pathways are also used to induce memory traces in neural circuits of diverse species. This functional and molecular overlap in distantly related lineages and neuronal types supports the proposal that fundamental plasticity mechanisms important for memory, chronic pain, and other lasting alterations evolved from adaptive responses to peripheral injury in the earliest neurons. Molluscan preparations should become increasingly useful for comparative studies across phyla that can provide insight into cellular functions of clinically important genes.