Intressenters agerande – vid ett undantag från revisionsplikt för små aktiebolag

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies’ accounts be audited. The other half thinks that they will adjust their demands that the accounts be audited to each specific company. Skatteverket trusts in the increasing number of samples to guarantee the quality with the companies’ financial reports.

Production and Delivery (Optimization of production system and reliability)

This thesis is done to solve two issues for Sayid Paper Mill Ltd Pakistan. Section one deals with a practical problem arise in SPM that is cutting a given set of raw paper rolls of known length and width, and a set of product paper rolls of known length (equal to the length of raw paper rolls) and width, practical cutting constraints on a single cutting machine, according to demand orders for all customers. To solve this problem requires to determine an optimal cutting schedule to maximize the overall cutting process profitability while satisfying all demands and cutting constraints. The aim of this part of thesis is to develop a mathematical model which solves this problem.Second section deals with a problem of delivering final product from warehouse to different destinations by finding shortest paths. It is an operational routing problem to decide the daily routes for sending trucks to different destination to deliver their final product. This industrial problem is difficult and includes aspect such as delivery to a single destination and multiple destinations with limited resources. The aim of this part of thesis is to develop a process which helps finding shortest path.

Estudo do comportamento de um solo mole tratado com cal, visando seu uso em fundações superficiais

Neste trabalho foi analisada a melhoria nas características de um solo mole quando tratado com cal, bem como a viabilidade técnica de se utilizar este novo material como uma camada suporte de fundações superficiais. O solo estudado classifica-se pedologicamente como Gley Húmico e a jazida localiza-se no município de Canoas/RS, às margens da BR 386. O trabalho teve as seguintes finalidades: realizar um estudo da influência dos diferentes teores de cal sobre as características tensão x deformação do solo tratado; verificar o ganho de resistência com o tempo de cura; modelar o comportamerito tensão x deformação do material tratado; realizar simulações numéricas, através do Método dos Elementos Finitos, do comportamento carga x recalque de fundações continuas flexíveis assentes sobre o novo material. Adotou-se o teor ótimo de cal (obtido pelo método de Eades & Grim, 1966) de 9% e dois valores inferiores de 7% e 5%. Realizaram-se os seguintes ensaios sobre o solo natural e as misturas de solo-cal: limites de Atterberg, compactação, granulometria, difratograma de raio X, permeabilidade (triaxial) e ensaios triaxiais adensados não drenados(CIU). Todos os ensaios foram realizados para três tempos de cura (7, 28 e 90 dias) e os corpos de prova foram curados em câmara úmida. Para modelar o comportamento tensão x deformação do solo melhorado, adotou-se o Modelo Hiperbólico e para o solo natural o Modelo Cam-Clay Modificado. O Modelo Hiperbólico foi implementado no software CRISPSO, desenvolvido na Universidade de Cambridge, Inglaterra. O software foi utilizado em um estudo paramétrico para determinar a influência do processo de estabilização no comportamento carga x recalque de fundações superficiais. Dos resultados obtidos, concluiu-se: que o método de Eades & Grim (1966) não mostrou-se adequado para determinação do teor ótimo de cal; houve, de maneira geral, melhora nas características físicas com o tratamento com cal; não houve ganho de resistência com o tempo de cura; o modelo hiperbólico representou bem o comportamento das misturas de solo cal e a colocação de uma camada de solo tratado apresenta melhoras no comportamento carga x recalque de fundações superficiais contínuas flexíveis.

Água mineral, fonte da vida: uma estância hidromineral e o crescimento econômico: São Lourenço uma cidade jovem e seu futuro

O foco dessa dissertação é direcionado ao levantamento diagnóstico do Parque das Águas da cidade de São Lourenço - MG, mais especificamente à importância das águas minerais como bem cultural. Pesquisei em duas frentes: dados colhidos junto a secretaria de turismo (SERVTUR) e duas pesquisas quantitativas. Para aprofundar a reflexão optei também pela realização entrevistas qualitativas com pessoas de diferentes perfis de renda, cultura e profissões. Partindo daí, norteei os trabalhos no levantamento de informações que possam servir como parâmetros para a elaboração de estratégias de ação nas mais diversas frentes de trabalho voltadas ao desenvolvimento do turismo e da cultura naquela cidade.

Gestão de riscos e prevenção de perdas: um novo paradigma para a segurança nas organizações

This study analyzes the possibility of organizational change in the security activity in organizations, assuming a new paradigm: management of risks and loss prevention. Based in this, two different analytical problems had structuralized the research: A) To demonstrate the absence of an activity regulated between the public and private security, presenting as it is played and justifying by means of historical and methodological aspects the responsibility of the actors on the losses generated for the current form of management; B) the challenge of the management of risks and loss prevention, leaving of the estimated one that the acceptability of treatment of the risks is based not only by the evaluation technique, but mainly in the involved intuitive aspects in the decision made. In general lines, the intention to carry through a theoretical quarrel and an analysis of the speech of controllers of organizations, to the end, is to arrive at the conclusion of that if it cannot more admit the different sides of security and a bigger universe, where if does not have to look for to only decide the urgent problem, but also to participate and to contribute in the life of the organization, by means of a cycle of accompaniment of risks based in preventive activities. Moreover, a new involved approach in the process of understanding of the heuristically ones of the organization brings the possibility of uneven benefits in that it concerns to provide actions that if locate inside of one continuum, whose extremities are in playing activities with a maximum degree of risks displaying the life of the organization the concretion of a starter fact of damages and keeping the activity end of the organization stopped in the search of a degree of risk next to zero.

Posicionamento estratégico das cadeias multinacionais de hotéis na avaliação de mercado hoteleiro brasileiro para negócios

Trata-se de um estudo exploratório/explanatório que visa avaliar a convergência entre a percepção de atratividade do mercado hoteleiro brasileiro e o posicionamento estratégico para negócios das grandes cadeias multinacionais de hotéis na avaliação de seus altos dirigentes. A pesquisa está inserida no contexto das estratégias de negócios internacionais e da expansão global hoteleira, tendo o Brasil como alvo.

Análise da agregação de custo e de valor por atividades, em uma cadeia agroindustrial : caso do gado de corte

A temática central desta tese consiste em avaliar, ao longo da cadeia produtiva do setor agropecuário, quais são as atividades que interferem diretamente na constituição de valor do produto percebido pelo cliente. Para tanto, está fundamentada, teoricamente, no método do Custeio Baseado em Atividades (ABC), para a decomposição e análise da cadeia de valor do produto carne bovina, bem como na perspectiva do Marketing, que é fundamental para o entendimento e aproximação dos aspectos pertinentes ao consumidor final. A metodologia utilizada foi o estudo de caso, realizado através do desdobramento de variadas técnicas de coleta de dados, aplicadas junto a especialistas acadêmicos e da produção. Verificou-se uma concentração de valoração nas atividades localizadas próximo ao final do processo de produção. Esta variação está em concordância com a distribuição das margens, ao longo da cadeia analisada. Percebe-se, então, que o recorte do setor agropecuário avaliado neste estudo não está adequado, no que diz respeito aos esforços e investimentos, às demandas e expectativas valorativas do mercado. Do ponto de vista do consumidor, evidencia-se a valorização predominante de atividades que interferem apenas na aparência do produto, em detrimento de outras ligadas à qualidade.

Efeitos da composição domiciliar e da escala equivalente sobre as medidas de desigualdade de renda e pobreza no Brasil

MARIANO, J. L. ; FIGUEIREDO, ERIK A. . Efeitos da composição domiciliar e da escala equivalente sobre as medidas de desigualdade de renda e pobreza no Brasil. In: XXXVI Encontro Nacional de Economia,Salvador 2008.

O tema no processo criativo da asmarias companhia de teatro

Seted in the context of the educational actions of Casa Renascer, a non-governmental organization, located in Natal city, which had as its primary purpose the care with children and adolescent girls in vulnerable situations, this research is based on describing and analysis on the topic in the creative process developed by Asmarias Theatre Company from 1993 to 2003, a process that culminated in the assembly of the dramatic text, Mateus e Mateusa, of Qorpo-Santo. In this research is focused on the route of the Theatre Company has done so much theater in its early history (1993), with the practice of reading and dramatic writing in the preparation of didactic material called Primer of Inventions, as in the procedures with theater street and forum theater (1997 to 2000) to the reunion in 2001 of seven teenagers which articulated the last group formation next to the assembly's text Qorpo-Santo (2002- 2003). During the development on this learning, the evolution of the creative process based on institutional theme when asked if one can provide moments of educational experiences through the traditional form of theater, with reference to the issues inherent in the dramatic texts considered classics. The debate on the issue through research and analysis in its descriptions and finds in the interim between his past and present indications that lead to conclusive guises. The methodology, which is guided by research, is based in theatrical archeology (PAVIS, 2005), the evidential paradigm (GINZBURG, 1989) and the second approaches the experiences narrated by Benjamin (1985). We selected documents in formats of written texts, photographic and filmed, and identified in these files, marks and tracks which took us to understand the subject in the creative process of Asmarias Theatre Company during the tests with the dramatic text, Mateus and Mateusa, of Qorpo-Santo. In this theatrical practice, located in the field of the theater pedagogy, it appears that the actions across thematic theater in the Casa Renascer and allowed the formation of critical aesthetic perspective and personal social dimension of the subjects involved. The theme has gained a significant proportion in the theatrical activity as a guiding point of the creative process of Theatre Company, taking in the theatrical art form. In this sense, the creative process with the dramatic and classic texts won the educational dimension to address the issue in the movement of the drama as the focus of individual creation which added to the collective universe of the interactive game

Caracterização limnológica e determinação da capacidade suporte do reservatório mendubim, (Rio Grande do Norte) para o cultivo de peixes em tanques-rede

The aims of this study were: i) assessing the trophic state of the Mendubim reservoir (semi-arid, Rio Grande do Norte, Brazil; 05° 38 99,0 S 36°55 98,0 W) based on chlorophyll-a, total phosphorus and nitrogen concentrations and water transparency; ii) relating the patterns of temporal variation of zooplankton and phytoplankton to the trophic state of the reservoir and iii) investigating the carrying capacity of the reservoir for cage fish farming. The samplingwas done monthly from July 2006 to July 2007 in three stations at the reservoir: next to the dam (barrage), in the central region and in the mouth of the main tributary. The abiotic and biotic variables analyzed were: Secchi depth, volatiles and fixed suspended solids, chlorophyll-a, total phosphorus and nitrogen, TN:TP ratio and mesozooplankton and phytoplankton composition and biomass. The results showed that the reservoir can be considered as mesotrophic with mean concentrations of total nitrogen, phosphorus and chlorophyll-a equal to 1711, 1 μg.L-1, 30,8 μg.L-1 and 5,62 μg.L-1 respectively. The Cyanophyceae class was the most representative in terms of density, with the presence of potentially toxic species such as Microcystis aeruginosa, Planktothrix planctonica, Cylindrospermopsis raciborskii, Aphanizomenon sp. ,Aphanocapsa delicatissima and Pseudanabaena acicularis. Among the zooplankton, the genus Notodiaptomus presented the largest biomass values. Overall, our results show that the light limitation should explain the weak relationship between chlorophyll-a and total phosphorus and nitrogen concentrations. We concluded that the water of Mendubim reservoir is suitable for intensive fish cage aquaculture. Based on the carrying capacity calculations for this reservoir, we found that the maximum sustainable yield of tilapias in cages in the reservoir is 126 ton per year assuming a factor of food conversion of 1.5: 1.0 and a phosphorus content in the fish food of 1%

Avaliação da conformidade de blocos cerâmicos para alvenaria de vedação produzidas na Região Integrada de Desenvolvimento da Grande Teresina

This research presents an outlook of the industries of red ceramic in the region next to the city of Teresina and an analysis of the ceramic products producted in this pole. The microregion investigated possesses 13 boroughs where were identified 32 ceramic in operation, being that 24 are located in Teresina, the ceramic region more important of Piauí, 1 is located in the city of Miguel Leão and 7 is located in Timon city that belongs to the state of Maranhão. The majority of ceramics are pulverized in these two cities, Teresina and Timon , responsible by a largely production independent of distance between fabric and consumer market. Furthermore, there is an artisanal production realized in other boroughs, mainly manual conformation bricks, where are producted diverse types of handicraft and ceramics utilitarian. The objective of this research is to evalue the conformity of ceramic blocks for brick of obstruction made by red ceramic industry of microregion at studying, verifying their pontentialities and adequacy in terms of production. In this research universe made a search of ceramic industries related to the Foundation CEPRO (Foundation Center of Research Social and Economic of Piauí). For the analysis of the ceramic products , were colected 60 crude bricks sample in three industries for their characterization, and 39 burned bricks sample for the Evaluation of Conformity. The results of the characterization made reached a accetptable standard in all formulations and temperature studied. The burned samples were applied to the geometric, physical and mechanical assays according to the ABNT standards (Brazilian Association of Technical Standards). The results of the physical assays showed that all the samples are at the same band recommended by standard. However, through the geometric assays just two industries did not present results according to the standard, due to lack of control in their process such as in their equipments. Taking into account the mechanical properties, only one industry investigated was not according to the standard

Estudo de Matérias-Primas do Rio Grande do Norte para Uso em Revestimento Poroso: Influência do teor de dolomita e temperatura de calcinação nas propriedades físico-mecânicas

The state of Rio Grande do Norte presents a great potentiality for the production of ceramic tiles because of having natural raw material in quantity and quality making its economical exploration possible, beyond the great energetic differential of the state, the natural gás. This works aims to study the influence of the dolomite and granulometry concentration and calcinations temperature in the obtaining of formulations for porous coverings which have to be coherent to the project,s specifications. The experiments have involved the physical-chemical and mineralogical characterizations of raw materials and mechanical tests in the dry and burnt proof bodies preceding a mixture experiment planning with the use of the response surface methodology, in order to get the best raw materials combinations to produce a ceramic mass with specific properties. The twelve ceramic masses studied in this work were prepared by the via dry process, characterized, shaped by uniaxial pressing and sinterized in the temperatures of 940ºC, 1000ºC, 1060ºC, 1120ºC and 1180ºC, using a fast burning cycle. The crystalline phases formed during the sintering in the temperatures in study have revealed the presence of anorthite and diopside beyond quartz with a remaining phase. These phases were the main responsible ones by the physical- mechanical properties of the sinterized proof bodies. The proof bodies after the sintering stage have presented water absorption higher than 10% and a good dimensional stability in all studied temperatures. However, the flexural breaking strength results in the temperatures of 940ºC, 1000ºC and 1060ºC, under the temperature zone of the vitrification of ceramic whiteware do not reach the flexural breaking strength specific for the porous wall tile (15 MPa), but in the temperature of 1120ºC next to the vitrification temperature zone, some whiteware ceramic (formulations) has reached the specified value for the porous wall tile. The results of this work have showed that the studied raw materials have great importance for used in the production of porous wall tiles (BIII)

Estudo do processo de combustão in-situ em reservatórios maduros de óleos médios e leves (high pressure air injection)

Nearly 3 x 1011 m3 of medium and light oils will remain in reservoirs worldwide after conventional recovery methods have been exhausted and much of this volume would be recovered by Enhanced Oil Recovery (EOR) methods. The in-situ combustion (ISC) is an EOR method in which an oxygen-containing gas is injected into a reservoir where it reacts with the crude oil to create a high-temperature combustion front that is propagated through the reservoir. The High Pressure Air Injection (HPAI) method is a particular denomination of the air injection process applied in light oil reservoirs, for which the combustion reactions are dominant between 150 and 300°C and the generation of flue gas is the main factor to the oil displacement. A simulation model of a homogeneous reservoir was built to study, which was initially undergone to primary production, for 3 years, next by a waterflooding process for 21 more years. At this point, with the mature condition established into the reservoir, three variations of this model were selected, according to the recovery factors (RF) reached, for study the in-situ combustion (HPAI) technique. Next to this, a sensitivity analysis on the RF of characteristic operational parameters of the method was carried out: air injection rate per well, oxygen concentration into the injected gas, patterns of air injection and wells perforations configuration. This analysis, for 10 more years of production time, was performed with assistance of the central composite design. The reservoir behavior and the impacts of chemical reactions parameters and of reservoir particularities on the RF were also evaluated. An economic analysis and a study to maximize the RF of the process were also carried out. The simulation runs were performed in the simulator of thermal processes in reservoirs STARS (Steam, Thermal, and Advanced Processes Reservoir Simulator) from CMG (Computer Modelling Group). The results showed the incremental RF were small and the net present value (NPV) is affected by high initial investments to compress the air. It was noticed that the adoption of high oxygen concentration into the injected gas and of the five spot pattern tends to improve the RF, and the wells perforations configuration has more influence with the increase of the oil thickness. Simulated cases relating to the reservoir particularities showed that smaller residual oil saturations to gas lead to greater RF and the presence of heterogeneities results in important variations on the RF and on the production curves

Fungos ectomicorrízicos em áreas de Mata Atlântica do Nordeste do Brasil

Ectomycorrhizal associations are poorly known from tropical lowlands of South America. Recent field trips to the reserve Parque Estadual das Dunas in Natal, in Rio Grande do Norte state, Brazil, revealed a undocumented community of ectomycorrhizal fungi. This type of Mycorrhizal association is frequently in the north hemisphere in temperate and boreal forests. The aim of this work is to analyze the occurrence of ectotrophic areas in atlantic rainforest. Collections along and around the trails in the reserve revealed six genera of putatively ECM fungi which belong to the basidiomycete, Amanitaceae, Boletaceae, Russulaceae, Entolomataceae, and Sclerodermataceae family which are poorly documented in Brazil. Plants belonging to Myrtaceae, Polygonaceae, Leguminosae/Caesalpinioideae, Erythroxylaceae, Malphigiaceae, Bromeliaceae, Loganiaceae, Sapotaceae e Celastraceae were found living next to the species of fungi analized. Our results suggest that the area studied is an ectotrophic environment which shows high diversity of putatively ECM fungi and some plants probably host ECM. The tropical lands are a potential focus to study reinforced by the new records of Scleroderma in Brazil and Northwest of Brazil

Caracterização de novos isolados de Bacillus thuringiensis para o controle de importantes insetos-praga da agricultura

A bactéria Bacillus thuringiensis Berliner produz um corpo de inclusão paraesporal (cristal) de natureza proteica, formado durante a esporulação, que atua de forma eficiente no controle de insetos-praga de culturas economicamente importantes. Esse cristal é constituído de proteínas Cry, que são codificadas pelos genes cry; um isolado pode ser caracterizado pelo conteúdo de genes cry que apresenta. Visando caracterizar novos isolados no combate de insetos-praga pertencentes às ordens Lepidoptera e Coleoptera, 76 isolados bacterianos foram analisados molecularmente e tiveram seu potencial de controle avaliado por meio de bioensaios com larvas de Spodoptera frugiperda (J.E. Smith), Sphenophorus levis Vaurie e Tenebrio molitor Linnaeus. As análises moleculares indicaram 11 isolados (14,5% da coleção), contendo genes lepidóptero-específicos e 17 (22,37%) com genes coleóptero-específicos. As análises de patogenicidade revelaram dois isolados com alto potencial de controle para lagartas de S. frugiperda, um para larvas de S. levis e seis prejudiciais ao desenvolvimento das larvas de T. molitor. Esses isolados de B. thuringiensis podem ser promissores no controle biológico das referidas pragas.