Depreciação no serviço público: reconhecimento e evidenciação nas demonstrações contábeis dos estados e municípios brasileiros

Public institutions, as well as other entities, if use of various assets for development of its activities. These assets are tools that help with the generation of benefit present and future. For the assets that compound the Property, Plant and Equipament, this loss of generation of future benefits is called Depreciation and must be recognized as an expense in the period in which it occurs. This way, be considered as an expense, the depreciation has negative influence on the composition of the entity’s income, as this is the result of the confrontation between revenue and expenditure incurred in the same period. The Brazilian legislation regulates it is necessary to recognize and disclosure in the financial statements, all of the situations that interfere with the composition of economic and financial income of the public institution. The main objective of this work was to verify if the states and cities recognize and disclosure the depreciation on their Statements of Financial Position. The data were extracted from datas of the Brazilian public administration’s entities.. The sample analyzed is 100% of the States (including the Federal District) and 91% of the Brazilian cities. The research found the historical evolution of the expenditure with depreciation, evidenced in the balance sheets of the Brazilian cities, in the last 10 years, in the period 1999 to 2008. The results indicate that 10 Brazilian states (37 %) did not show the depreciation of fixed assets in the Statements of Financial Position of the year 2008. The situation is even more worrying in relation to cities, because 4,971 (98.4 %) of 5,050 municipalities not evidenced the depreciation. The evidence found in this study indicate that public entities do not recognize the expense with depreciation, which may indicate that the economic income and financial position presented in the financial statements of these public entities does not accurately reflect the actual situation of institutional performance.

Que coisa é essa, Yôyô?: cor e raça na imprensa ilustrada da Bahia (1897-1904)

From techniques such as lithography and woodcut, it was possible to create and reproduce daily images in the newspapers of the Empire and the Republic of Brazil. The purpose of this study is to make a historiographic report, derived from a multidisciplinary theoretical analysis to which several printed visual documents were selected from the newspaper A Coisa from Salvador, in Bahia. The weekly news, edited in the capital and distributed also in the countryside of Bahia by the end of 1897 and the beginning of 1904 is rich for its illustrations and the satirical, humorous and critical content, signed by its editors. The images in A Coisa are appealing for their content filled with tensions inherent to the time of the First Republic in Brazil, such as issues regarding ones skin color, phenotypes, race, gender, the value and the social ranking of the black population. The paper, in its gathering of texts and images, is the main basis of this research corpus, in which a dialogue with other papers from other places and times is proposed so that it becomes evident the historical process that marks the ideal of nation and the construction of a body and an identity for the people of African Descent in Brazil. The observation and analysis of the selected images from the newspaper allow the identification of its way of production, the orientation of a reality in function of its target consumers, their authorship and the objectives to which it was created. Therefore, this work aims to critically analyze the representations given to the black body and skin, in order to problematize the memories of these bodies and their sociocultural meanings and, thus, question, through a methodology aimed to the description and analysis of images united to texts, these bodies visual representations possible contribution to the formation of an idea of black people unified identity, and their social alterity in deference to the memories given to the white society in the historical and social context of that time.

Uma proposta de slam com determinação de informações geométricas do ambiente

PEDROSA, Diogo P. F. ; MEDEIROS, Adelardo A. D. ; ALSINA, Pablo J. . Uma Proposta de SLAM com Determinação de Informações Geométricas do Ambiente. In: CONGRESSO BRASILEIRO DE AUTOMÁTICA, 16, Salvador, BA, 2006. Anais... Salvador: CBA, 2006. v. 1. p. 1704-1709

Propondo um modelo para acompanhamento do processo Composicional

Silva, Alexandre Reche. Propondo um modelo para acompanhamento do processo Composicional. Ictus - Periódico do PPGMUS/UFBA, v. 11, n. 1, p. 11-28, Salvador, BA, 2010.

Pose estimation of a humanoid robot using images from a mobile external camera

NOGUEIRA, Marcelo B. ; MEDEIROS, Adelardo A. D. ; ALSINA, Pablo J. Pose Estimation of a Humanoid Robot Using Images from an Mobile Extern Camera. In: IFAC WORKSHOP ON MULTIVEHICLE SYSTEMS, 2006, Salvador, BA. Anais... Salvador: MVS 2006, 2006.

Uma proposta de slam com determinação de informações geométricas do ambiente

PEDROSA, Diogo P. F. ; MEDEIROS, Adelardo A. D. ; ALSINA, Pablo J. . Uma Proposta de SLAM com Determinação de Informações Geométricas do Ambiente. In: CONGRESSO BRASILEIRO DE AUTOMÁTICA, 16, Salvador, BA, 2006. Anais... Salvador: CBA, 2006. v. 1. p. 1704-1709

Propondo um modelo para acompanhamento do processo Composicional

Silva, Alexandre Reche. Propondo um modelo para acompanhamento do processo Composicional. Ictus - Periódico do PPGMUS/UFBA, v. 11, n. 1, p. 11-28, Salvador, BA, 2010.

Pose estimation of a humanoid robot using images from a mobile external camera

NOGUEIRA, Marcelo B. ; MEDEIROS, Adelardo A. D. ; ALSINA, Pablo J. Pose Estimation of a Humanoid Robot Using Images from an Mobile Extern Camera. In: IFAC WORKSHOP ON MULTIVEHICLE SYSTEMS, 2006, Salvador, BA. Anais... Salvador: MVS 2006, 2006.

Formulação de bloco intertravado cerâmico com adição de resíduos urbanos e industriais

The production of waste from urban and industrial activities is one of the factors of environmental contamination and has aroused attention of the scientific community, in the sense of its reuse. On the other hand, the city of Salvador/Ba, with approximately 262 channels, responsible for storm water runoff, produces every year, by the intervention of cleaning and clearing channels, a significant volume of sediments (dredged mud), and thus an appropriate methodology for their final destination. This study aims to assess the influence of incorporation of these tailings in arrays of clay for production of interlocked block ceramic, also known as ceramic paver. All the raw materials from the metropolitan region of Salvador (RMS) were characterized by x-ray fluorescence, x-ray diffraction, thermal analysis (TG and TDA), particle size analysis and dilatometry. With the use of statistical experimental planning technique, ternary diagram was defined in the study region and the analyzed formulations. The specimens were prepared with dimensions of 60x20x5mm³, by uniaxial pressing of 30 MPa and after sintering at temperatures of 900°, 1000º and 1100ºC the technological properties were evaluated: linear shrinkage, water absorption, apparent porosity, apparent specifies mass, flexural rupture and module. For the uniaxial compression strength used cylindrical probe body with Ø 50 mm. The standard mass (MP) was prepared with 90% by weight of clay and 10% by weight of Channel sediment (SCP), not being verified significant variations in the properties of the final product. With the incorporation of 10% by weight of manganese residue (PFM) and 10% by weight of the Ceramic waste (RCB) in the mass default, in addition to adjusting the plasticity due to less waste clay content, provided increased linear firing shrinkage, due the significant concentration of K2O, forming liquid phase at low temperature, contributing to decreased porosity and mechanical resistance, being 92,5 MPa maximum compressive strength verified. After extract test leachate and soluble, the piece containing 10% of the PFM, was classified as non-hazardous and inert material according to NBR10004/04 ABNT. The results showed the feasibility on using waste, SCP, RCB and PFM clay mass, at temperatures above 900ºC, paver ceramic production, according to the specifications of the technical standards, so that to exceed the 10% of the PFM, it becomes imperative to conduct studies of environmental impacts

Embrapa: "Quem somos nós?"

2016

Trabajo infantil y problemas del comportamiento en menores trabajadores

Objetivo: Identificar la relación de los factores de riesgo ocupacional del trabajo infantil con los problemas de comportamiento en menores de edad trabajadores de una plaza de mercado en Colombia Materiales y métodos: Se realizó un estudio de corte transversal con 100 niños trabajadores de la plaza de Mercaneiva. Se aplicó un cuestionario para evaluar los factores ocupacionales en la población, evaluando aspectos sociodemográficos y condiciones laborales; para establecer la prevalencia de los problemas del comportamiento se utilizó el cuestionario sobre el comportamiento de niños niñas de 6-18 años (CBCL- 01). El análisis de los datos se realizó mediante SPSS versión 26, con un análisis estadístico cualitativo por medio de proporciones y tablas de frecuencia, se usaron además medidas de tendencia central y dispersión. Se hizo un análisis bivariado entre los problemas de comportamiento y los factores ocupacionales utilizando el coeficiente de Spearman. Resultados: Se determinaron 3 parámetros relacionados entre los factores ocupacionales y los problemas de conductas que fueron la edad mínima de admisión al empleo (8.2 ± 2.5 años, med=8), las extensas jornadas de trabajo (7.2 ± 3.1, med=7) y los años que lleva laborando (4.5± 2.6 años med=4). Los niños mostraron una diferencias significativa en los problemas de comportamiento (26.3± 9.9) más que las niñas (23.9±9.3) (p=0.023) y respecto a las conductas externalizadas fue mayor en el género masculino (p=0.001). El resultado de la prevalencia de los problemas de comportamiento demostró que el rango clínico se correlacionó significativamente con el comportamiento general (conductas internalizadas r= 0.735, p<0.001; conductas externalizadas r= 0.693, p<0.001; otros problemas r= 0.729, p<0.001) al hallar que el 76.0% de menores trabajadores están en un rango clínico. Conclusión: El empezar a trabajar a una edad temprana es un riesgo para presentar problemas de conducta. Los entes gubernamentales deben ser más activos y apropiarse de su rol para el restablecimiento de derechos y actuar en los resultados hallados en la investigación para que se continúe monitoreando mediante más estudios e intervenciones.

Productive performance and parasitological control of kids supplemented with umbu fruits (Spondias tuberosa Arruda).

Native fruits from Caatinga vegetation can be an important alternative to improve the productive performance of kids in the semi-arid region of Brazil. This work aimed to evaluate the effect of supplementation with Umbuzeiro fruits in natura over the weight gain and anthelmintic control of kids kept in Buffel grass pasture in the semi-arid zone of Pernambuco, Brazil. Twenty-four castrated, crossbreed kids were allocated into three treatments: 1) Control (n = 8) fed exclusively with Buffel grass; 2) Umbu 1x (n = 8) fed with fruits once a week and 3) Umbu 3x (n = 8) fed with fruits for three times a week. The following parameters were evaluated: variation of body weight, faecal egg counts (FEC) and coproculture. Overall, the average consumption of Umbu fruits in natura was 1.48 kg/animal/day, which corresponded to 133.5 g daily dry matter intake (DMI/animal/day). There were no significant difference (P>0.05) for any parameters evaluated. During the experimental period, the overall daily weight gain was variable between 108.75 to 116.70 g/animal/day and the average FEC was 436 eggs. In the present study, the goat kids supplemented with fresh umbu fruits showed a good productive performance, however the supplementation with umbu did not control the infestation of gastrointestinal nematodes in kids.

PRODUÇÃO MUSICAL E ECONOMIA URBANA EM METRÓPOLES BRASILEIRAS

Desde a década de 1970 está em marcha o processo de reestruturação da indústria fonográfica mundial que cambiou as formas de organizar as relações de produção, distribuição e consumo de música. O fenômeno da banalização técnica (SANTOS, 1994), induz a um maior número de atores sociais a utilizar formas de executar trabalhos, antes circunscritos a um punhado de empresas hegemônicas. O aumento de atividades relacionadas à música é um resultado desse fenômeno, como no caso dos estúdios de gravação e ensaio, pequenas e médias gravadoras, casas de espetáculo, bares com shows, escolas musicais e lojas de instrumentos que assinalam o aumento da espessura do circuito superior marginal da economia urbana. Buscar-se-á, de tal modo, explicar algumas situações geográficas a respeito da divisão territorial do trabalho ligada à música nas metrópoles brasileiras de São Paulo (SP), Rio de Janeiro (RJ), Porto Alegre (RS), Goiânia (GO), Recife (PE) e Salvador (BA) a fim de explicar a relação com as especificidades do lugar e uma tendência a consolidação de gostos regionais brasileiros frente à globalização.

Carta geoambiental (1:50.000) e trilhas interpretativas da zona turística do Vale do Pati, Chapada Diamantina-BA

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Rochas calciossilicáticas e feldspáticas na região de Castro Alves e Rafael Jambeiro (BA)

The towns of Castro Alves and Rafael Jambeiro, central-east of Bahia state, are located in the east of São Francisco Craton, in granulite terrains of Salvador-Curaçá Belt, formed in Paleoproterozoic. The region of study contains ortognaisses of Caraíba Complex, metamafic and metaultramafic rocks of São José do Jacuípe Suite, metasedimentary rocks of Tanque Novo-Ipirá Complex, granitoids, pegmatites and alkaline rocks. The study carried out regional and detailed geological mapping in addition to petrographical and geochemical characterization of six areas in the search for targets of feldspar and white diopside, minerals used in ceramic industry. The areas consist of granitic ortognaisses interspersed with lenses of mafic granulite rocks, calc-silicate rock, banded iron formations, paragnaisses, quartzites, and bodies of quartz-feldspar or feldspar pegmatites and alkaline rocks that fill discontinuities. The region of study contains four deformations phases, with a predominance of ductile structures. The foliation Sn has N30E to N70W direction, high angle of dip and is characterized by compositional banding of granoblastic and felsic bands interspersed with nematoblastic or lepidoblastic mafic bands. A mineral or stretching lineation Ln is associated with Sn and has trend of S55E to S72E. The rocks have been suffered a regional metamorphism with granulite facies peak and partial retrogression to greenschist facies. Geochemical studies indicate that the green coloring calc-silicate rocks have lower SiO2, MgO and higher Fe2O3 content compared with white calcssilicate rocks. The alkaline rocks of the studied area have higher Na2O, SiO2 and lower K2O, Fe2O3 content compared with others Paleoproterozoic alkaline rocks of Bahia state. The targets of diopside are associated with white calc-silicate rocks, while the targets of feldspar are associated with paragnaisses, pegmatites and alkaline rocks