Reflexão sobre a contabilização da marca: perspectiva do investidor e do administrador

Este estudo procurou levantar o porquê das diferenças dos valores do Ativo Intangível - marca apontada nos relatórios financeiros das empresas, em particular da Empresa Petróleo Brasileiro S/A – Petrobras e os valores apontados pelas empresas de avaliações de marca. Traçando uma linha de análise dos diversos fatores que explicam estas diferenças. Como as orientações dos órgãos reguladores contábeis se posicionam e definem quais as melhores práticas, que conforme apresentaremos, conduzem as diferenças entre os valores contábeis e o econômico das marcas, traduzindo num dos itens mais importantes dos Intangíveis das empresas. Este estudo considerou o período encerrado em 2014, porém ainda sem a influência dos desdobramentos da Operação Lava Jato da Policia Federal, que atingiu a Petróleo Brasileiro S/A e consequentemente o valor da Marca.

Avaliação do desempenho funcional de crianças com paralisia cerebral de acordo com níveis de comprometimento motor

Contextualization: Several studies have examined the mobility of this group of children, however little is known about the impact of motor function in activities of daily living, considering the seriousness of their neuromotor damage. Objective: Identify the functional differences of children with Cerebral Palsy with different levels of motor dysfunction and correlate these differences with the areas of mobility, self-care and social function in functional ability and caregiver´s assistance of these children. Methods: An l analytical cross-section search was developed, which were part 70 children / families aged from 4 to 7.5 years, in the Rehabilitation Center for Children. As tools were used the Pediatric Evaluation Disability Inventory (PEDI) and the Gross Motor Function Classification System (GMFCS). Data analysis was performed by ANOVA and Pearson's correlation tests. Results: The results show the functional variability of children CP in different severity levels of motor disfunction This variation was observed in the areas of mobility, self-care and social function. The results also showed a strong correlation between the domains mobility and self-care, mobility and social function. Conclusions: The variability shown by the children with CP, suggests the use of PEDI and GMFCS as this association appears to increase the understanding of how the gross motor functions are related to activities of daily living, describing the best commitments and their degree of impact on functional activities. This correlation demonstrates how mobility is crucial to evaluate the performance and guide the therapeutic practice, to develop the children´s potencial, and guide the caregiver in stimulation

Sistema com aeração, decantação e filtragem para a melhoria da qualidade de água em irrigação localizada

A qualidade da água é muito importante para irrigação por gotejamento, pois ela escoa por pequenos bocais dos emissores, podendo ocorrer obstrução devido à deposição dos sólidos em suspensão. Portanto, antes da instalação do projeto, devem-se avaliar parâmetros de qualidade da água, para adotar medidas preventivas, evitando o risco de entupimento do sistema. Este trabalho teve como objetivo avaliar um sistema composto por aeradores com aspersores, sobre leito de pedra, para a precipitação dos íons Fe+2e Mn+2 em tanque de decantação, e um conjunto de filtragem composto por três filtros de areia e um de disco, em sistema de irrigação localizada. O trabalho foi realizado na Fazenda Alvorada, no município de Nova Granada - SP, no período de março a outubro de 2008. Foram realizadas determinações de variáveis físicas e químicas da água, ao longo do sistema de aeração, decantação e filtragem, o qual foi eficiente para a melhoria da qualidade de água, reduzindo os níveis de risco de entupimento de severo para médio e de médio para baixo. Oxigênio dissolvido, condutividade elétrica, pH, Fe+2e Fe+3 não diferenciaram a qualidade de água entre os pontos do sistema de tratamento, porém a turbidez, sólidos dissolvidos, sólidos em suspensão, ferro total e manganês total reduziram-se significativamente pelo uso do sistema proposto, melhorando a qualidade da água.

Variabilidade fenotípica em genótipos de acerola

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Canine lacrimal and third eyelid superficial glands macroscopic and morphometric characteristics

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Dimorfismo sexual da traquéia e siringe de periquito (Touist sp.)

Investigaram-se as diferenças morfológicas da siringe do periquito Touist sp, cinco machos e cinco fêmeas. A traquéia e a siringe foram dissecadas com o auxílio de uma lupa estereoscópia e avaliaram-se o número de anéis, o comprimento da traquéia e da siringe e o comprimento e espessura do músculo traqueolateral. A traquéia do macho apresentou maior número de anéis e maior comprimento que a das fêmeas. O músculo traqueolateral dos machos é mais vigoroso e origina-se no 43º anel traqueal enquanto o das fêmeas origina-se no 30º anel traqueal e se insere no primeiro anel bronquial. A siringe do piriquito é constituída por anéis craniais, cinco nos machos e três nas fêmeas, anéis intermediários, com formato semelhante a uma bolha sulcada ventralmente, anéis caudais, quatro em ambos os sexos, e pessulo. O dimorfismo sexual está presente na morfometria da musculatura e das cartilagens, o que reflete no canto mais vigoroso dos machos.

Concepões e práticas pedagógicas de professoras da educação infantil na inclusão de alunos com deficiência

This research focuses on inclusive in childhood education. Its purpose was to investigate and analyze the conceptions and expectations of teachers of childhood education, childhood education center form Natal/RN, on the inclusion students with disabilities, school and pedagogical practices developed and implications for students learning. Theoric base of the cultural historic perspective, the search took by qualitative analysis of numbers form the case study method. It was used methodological procedures: documentary analysis, participant observation, field journal and semi structures interview.Three teachers participated in the survey of that school had student with disabilities in their classrooms. These teachers were called: Rapunzel, Snow white e Pretty. The teacher s nouns involved the refered kind of education. The data obtained from the observation indicated the regular school of childhood education provides educational practices that promote the participation and participation and development of students with disabilities, live situation that may create barriers to learning and to the development of these children. The analysing data of interview from Bardin content analysis (1994) was based in Cunha s studies (2001) Brun (2006, 2008), Mantoam (2006, 2008), Palacios, Paniagua (2007), among others. The dada showed that correlation and divergence of perceptions and expectations about the issues surrounding inclusion in childhood education. The results shaved that teaching strategies, affective ties, sensitivity and own routine of childhood education are factors that can promote inclusive proposal, but also needs a greater fulfillment individual differences of each child in order to their potentiality. The study also shaved that the negative of pedagogic support to teacher, the ignorance of them as guidelines and strategies that include the student s diversity, the importance having positive conceptions about the learning and development of student with severe learning disabilities and the need for a pedagogic training and of a collective work at school which everybody collaborates : parents, direction, coordination getting inclusive school. Believe that this study pointed relevant issues to be focus new research, since the theme is still lacking in study, therefore emphasize, the importance of conducting research that continuous this job

Comunicação dos enfermeiros com usuários do gênero masculino: um estudo representacional

Communication is seen as vital function. Through it, individuals and organizations relate to each other, the environment and the shares of their own group, influencing each other to turn facts into information. The user of the male part of a group of patients whose health policy is still in development. This fact can create insecurity in the nurse to establish a process that promotes disease prevention, promotion and / or recovery of health for that user. Aiming to elucidate this, the present study aimed to: apprehend the social representations of nurses communication with the users were male, looking for disease prevention, promotion and recovery of his health; identify the factors that influenced, positively or negatively on the effectiveness of nurses communication with the users were male and investigate the strategies used by nurses to clarify communication with the users were male. In order to achieve the goal raised, this study was a descriptive, exploratory and qualitative approach. Was based on theoretical and methodological framework social representations of Denise Jodelet and Serge Moscovici. The project has, through no Parecer nº 649/10, approval of the Ethics and Research HULW. During data collection, we used a semi-structured script and a diary interviews with 24 nurses in basic health units of district-Mangabeira Health District III, the city of João Pessoa (PB). The results were analyzed using the technique of content analysis according to Bardin (2007). Classifying the research subjects and identified three categories and five nuclei of the central ideas. The categories identified: the grasp of the RS communication of nurses with male users, identifying factors that influence the effectiveness of nurses' communication with users and male research on the strategies used by nurses to the elucidation of the communication with male users. The nuclei of the central ideas found: social representations of nurses' communication with the users of the male is externalized as difficult, different, difficult, not technical (knowledge) specific, with a dubious sense in relation to its therapeutic action, the factors examined as positive in this communication were based on the connection between professional and user look in detail and not mechanistic, in preventive actions, the dynamics of care, accessibility, participatory care, humanization, and qualification service. Whereas served as negative factors for the communication, signed on the behavioral differences of men, the feminization of nurses, lack of training for professionals in relation to the subject, prescriptive conduct and prejudice (concerns) sociocultural. Another related consolidated core strategies employed for the occurrence of such communication. Given these results, it was realized the importance of social representations for the consecration of a single language, the common understanding of reality on the nurse's communication with the user in male and determination of changes in the behavior of nurses and the user to the establishment of more effective strategies for obtaining a therapeutic communication between them

Changes on emitter discharge under different water temperature and pressure

The study was conducted at the Research Laboratory of Hydraulic and Irrigation Group in the Rural Engineering Department, Technical University of Madrid (Universidad Politecnica de Madrid), Madrid, Spain. Water temperatures of 20, 30, 40 degrees C and system pressures often encountered in irrigation practices of 80, 90, 100, 110, 120, 130, 140, 150, 160, 170, 180, 190 and 200 k Pa were applied to determine the effects of different water temperatures and pressures on emitter discharge. Non-pressure compensating in-line emitter which has turbulent flow regime with a long-path (labyrinth), emitter discharge was 4 L h(-1) at system pressure of 100 kPa according to the manufacturer recommended, was used. Emitters were spaced 20 cm along the drip laterals with 16 mm diameter. Discharge equations and coefficients of variation related to temperatures of 20, 30 and 40 degrees C were obtained as q = 0.375H(0.51), q = 0.358H(0.52), q = 0.346H(0.53) and 2.68, 2.09, 3.65, respectively. Discharge of the emitter was affected by different system pressures and increased as potentially (R = 0993-0996). In general. the emitter discharge increased with increasing temperature. However, especially in the common system pressures of 90-120 k Pa, differences of obtained emitter discharges between the different water temperatures were not significant (1%).

Compósito para fabricação de blocos para construção de casas: estudos térmico e de materiais

We present two models of blocks made of composite material obtained from the use of cement, plaster, EPS crushed, shredded tire, mud, sand and water, for the construction of popular housing. Were made metal molds for the manufacture of blocks to be used in the construction of a residence for low-income families. Performed tests of compressive strength of the composite for various formulations that met the specific standard for blocks used in construction. To study the thermal conductivity of the composite for further study of thermal comfort generated in a residence built with the proposed composite. We also determined the mass-specific and water absorption for each formulation studied. Using a home already built with another composite material, made up the closing of a window with the building blocks and found the thermal insulation, measuring external and internal temperatures of the blocks. The blocks had made good thermal insulation of the environment, resulting in differences of up to 12.6°C between the outer and inner faces. It will be shown the feasibility of using composite for the end proposed and chosen the most appropriate wording

Vozes sociais em diálogo: uma análise bakhtiniana dos diários de leituras produzidos por alunos do ensino médio

The work aims to analyze high school students utterances, in reading diary discursive genre, starting from the language concept proposed by the Bakhtin Circle. The genre in question has peculiar characteristics which justify its choice for this work, especially with regard to subjectivity marks, that reveal, through the ideological clash, positions on various issues. From the utterances selected for the corpus, categories were created, during the research, according to the guidelines of Guba and Lincoln (2006), Mazzotti and Gewandsznajder (1998) and Amorim (2002), for whom the research in human sciences cannot be based on pre-established categories. We consider diary as a discursive genre (BAKHTIN, 2010a), which carries the characteristics of composition, style and content. Other concepts of the Circle, concerning to utterance, dialogical relations, social voices, responsiveness and exotopy also formed the basis for the study. Moreover, during the analysis of the utterances that compose the corpus of research, we used the concepts of discursive polemics (BAKHTIN, 2010b) and Framework (2010a). At the end of the research, we realized that the assessment situation of students, the fact that they are in an institution whose policy follows national documents, based on diversity and plurality, and live together in a classroom space where there are differences of social class, age, and finally, different realities, were not sufficient factors for this diversity be well accepted in their positions. Thus, their utterances bring voices that demonstrated a difficulty in accepting others that are different from themselves. In view of this, we conclude that teachers need to be prepared to handle these discourses, creating strategies for mediating these dissonant voices, with which must make contact every day at school

Continuous ethanol production in a nonconventional five-stage system operating with yeast cell recycling at elevated temperatures

Three ranges of increasing temperatures (35-43, 37-45, 39-47degreesC) were sequentially applied to a five-stage system continuously operated with cell recycling so that differences of 2degreesC (between one reactor to the next) and 8degreesC (between the first reactor at the highest temperature and the fifth at the lowest temperature) were kept among the reactors for each temperature range. The entire system was fed through the first reactor. The lowest values of biomass and viability were obtained for reactor R-3 located in the middle of the system. The highest yield of biomass was obtained in the effluent when the system was operated at 35-43degreesC. This nonconventional system was set up to simulate the local fluctuations in temperature and nutrient concentrations that occur in different regions of the medium in an industrial bioreactor for fuel ethanol production mainly in tropical climates. Minimized cell death and continuous sugar utilization were observed at temperatures normally considered too high for Saccharomyces cerevisiae fermentations.

Maternidade na adolescência: significados e repercussões

From evidence of an existing divergence of opinion among professionals and adolescents using the prenatal and delivery services at a Public Health Unit, aimed to study meanings and consequences of adolescent motherhood among 26 adolescent mothers living in Felipe Camarão, low income district of Natal, capital do Estado do Rio Grande do Norte. Living in a peripheral neighbourhood with a high rate of adolescent mothers in relation to the total new-born, those girls, with offspring among 8 and 12 months age, during interview and focus groups, expressed a different appreciation of their experience than the hegemonic idea among professionals that considers pregnancy and motherhood as unwanted or undesired. With age among 15 and 20 years old, having 53,8% initiated sexual activity before being 15 years old, revealed that the pregnancy was desired in 73,1% of cases, but showing at the same time a social context marked by strong gender oppression and lack of opportunities as consequence of social class deprivation. Life projects, almost always limited to the constitution of a traditional nuclear family, with a purveyor father and care giver mother, appears with very limited possibilities: 46,2% already lived with her partner before becoming pregnant and for 50% of the participants, the birth of the child did not provoke changes in plans and projects. Lack of economical recourses and precarious public services available, together with an idealized maternity role seems to produce extra apprehension among those girls, resulting in frustration and disillusion. As a fact, 92,3% of those adolescents would recommend other adolescent to postpone the maternity project

Anestesia subaracnóidea em crianças

JUSTIFICATIVA E OBJETIVOS: Tem aumentado muito o emprego da anestesia subaracnóidea em crianças, principalmente neonatos com risco de desenvolver apnéia neonatal. O objetivo deste trabalho foi rever as diferenças anatômicas, fisiológicas e farmacológicas desta técnica em crianças. CONTEÚDO: A anestesia subaracnóidea em crianças, apesar de ter sido técnica empregada desde o início do século XX, teve sua popularidade diminuída com o advento dos anestésicos inalatórios e bloqueadores neuromusculares, para ser novamente resgatada em 1979. As características favoráveis desta técnica em pediatria são relativas à estabilidade cardiovascular, em crianças de até 8 anos de idade, à analgesia satisfatória e ao relaxamento muscular. Os anestésicos mais utilizados em crianças são a tetracaína e a bupivacaína, cujas doses são ajustadas tomando-se por base o peso corporal. Esta técnica é limitada pela duração relativamente curta, devendo ser utilizada para procedimentos cirúrgicos que não ultrapassem 90 minutos e também pela analgesia não abranger o pós-operatório. As complicações são as mesmas encontradas no paciente adulto, incluindo cefaléia por punção dural e irritação radicular transitória. As indicações são várias: cirurgias de abdômen inferior, genitália, membros inferiores, região perineal e, em alguns casos, até em cirurgias torácicas. Seu emprego tem particular interesse nos recém-nascidos prematuros, pelo risco de apresentarem a apnéia da prematuridade. CONCLUSÕES: A anestesia subaracnóidea em crianças é técnica relativamente segura, com poucas complicações e pode ser considerada como opção para anestesia geral, principalmente nos recém-nascidos prematuros com risco de apresentarem complicações respiratórias no pós-operatório.

Comunidade fitoplanctônica como discriminador ambiental em açude eutrófico tropical semiárido (Barragem Armando Ribeiro Gonçalves, RN) e divulgação científica para reflexão social

The knowledge of the phytoplankton community, as an integral and dynamic processes of eutrophication, provides information essential for proper management and handling. A growing problem of cyanobacteria in reservoirs around the world as a result of artificial eutrophication processes, generating a particular concern, because some species produce cyanotoxins, which can cause adverse effects on human health. The present work aims to characterize the spatial and temporal dynamics of phytoplankton, assessing their potential as ecological indicator of water quality in reservoirs semiarid region. The samples of water were collected monthly between 2009 and 2011, at three points along the dam Armando Ribeiro Gonçalves / RN. In each sample were measured physico - chemical analysis of water and biological components. We conducted a scientific dissemination activity, with distribution and reading primer on eutrophication, informative talk about water quality, questionnaires and performing a play in a public school in the city of Itajá / RN. The reservoir was considered eutrophic in three points, taking into account the values of chlorophyll -a and phosphorus, adopted to characterize eutrophic environments of semi-arid areas. High density of cyanobacteria, with a maximum value of 2.227.862 cél.ml- 1 and minimum of 43.456 cél.ml- 1 was recorded in lentic and semilêntico points throughout the study, exceeding the levels of drinking water (20.000 cél.ml- 1) established in 2.914/2011 Ordinance of the Ministry of Health of Brazil. All samples contained microcystin, and 44 % had values superiores1μg L- 1. The thermal pattern of the water column showed micro stratifications with differences of less than 1 ° C from five feet deep. The distribution pattern was the type profile clinogrado with oxygen deficit in the bottom of the reservoir. Oxiclina from 10 meters depth was observed during the rainy season (May-June) in the two years of study. The phytoplankton community was represented by 10 functional groups: S1, M, H1, Lo, P, F, Sn, P, W2 and R. The assessment of the ecological status of the system by the index Q showed poor water quality. The results of the study show that the vertical variations were less pronounced than the seasonal variations of cyanobacteria and phytoplankton community in general in the reservoir. The presence of cyanotoxins confirms the need for the monitoring of water quality and measures to reduce eutrophication in water supply reservoirs semiarid RN and demonstrates the challenge for water managers and health authorities to ensure water quality and consequently minimize risks to human health. Compared to the lecture, the primer was considered more efficient in sensitizing the participants, featuring a dynamic practice, differentiated learning, create opportunities for students to rethink attitudes of respect and care for the environment, and shall have the opportunity to learn the subject content from your reality and living environment. The knowledge generated from the activity of scientific were seen as essential for raising awareness of some of the region`s environmental problems , such as eutrophication