A terceirização da função de auditoria interna

o objetivo deste trabalho é clarificar uma situação crítica em relação ao processo de terceirização da função de auditoria interna, que vem sendo propagado pelas consultorias nacionais e internacionais como uma atividade necessária ao meio empresarial, substituindo as formas tradicionais desta atividade. Com base num estudo exploratório e descritivo. apresenta conceitos, experiências e comentários sobre controle interno organizacional e auditoria, bem como modelos de terceirizações desta função praticados no mercado, apresentando as possíveis implicações ao dirigente da alta administração pela adoção ou não à decisão de terceirizar as atividades de auditoria interna. Espera-se que o resultado deste trabalho contribua para minimizar uma lacuna que existe neste conhecimento e auxilie as organizações públicas e privadas, de médio e grande porte, na decisão de implementar ou não este processo, consoante aos fundamentos de terceirização, empregados na gestão administrativa dessas empresas.

Luxo e consumo consciente: eles são realmente paradoxais? Um estudo sobre o comportamento de consumo de consumidoras de luxo brasileiras e portuguesas

Consumir luxo é geralmente uma atividade individualista, baseada em propósitos hedonistas e de diferenciação. O consumo consciente, por outro lado, é estimulado por preocupações sociais e ambientais a respeito tanto do bem estar da sociedade atual como também das gerações futuras. Considerando apenas essas duas declarações, seria possível concluir que luxo e consumo conscientes são, então, paradoxais. No entanto, as motivações dos consumidores de luxo mostram um retrato diferente dessa realidade na qual é possível integrar luxo e consumo consciente. Esta pesquisa exploratória descreve o comportamento de consumo de consumidoras de luxo brasileiras e portuguesas e suas atitudes em relação ao consumo consciente. Foram realizadas 11 entrevistas com jovens brasileiras e 8 com jovens portuguesas para entender a sua preocupação social e ambiental ao consumir produtos de luxo e as semelhanças e diferenças entre consumidoras de ambos os países. Essa análise intercultural mostrou que as consumidoras brasileiras se preocupam mais com o status ao consumir produtos de luxo, enquanto as portuguesas tendem a ser mais discretas. Além disso, embora ambas comprem produtos de luxo em quantidades pequenas e os usem por vários anos, o que pode ser considerada como uma ação consciente, quando se trata de traduzir crenças sociais e ambientais nas escolhas de consumo, as portuguesas aparentam fazê-lo mais frequentemente, principalmente boicotando produtos por razões éticas. Este estudo fornece um importante avanço empírico em relação a trabalhos anteriores sobre consumo consciente e comportamento de consumo de luxo, conectando ambos os conceitos a fim de entender o consumo em um período de crescente conscientização a respeito da sustentabilidade.

Ação de polissacarídeos sulfatados de Fucus Vesiculosus na Hemostasia e no sistema complemento

Fucans are a family of sulfated homo and teropolysaccharides respectively, composed mainly of a- (1®2) and a- (1®3) linked by L-fucose residues. Properties such as the ability to act as an anti-contraceptive, to reduce cholesterol levels, and to act as an anti-tumor agent are much related. We have focused our attention on the anticoagulant properties, platelet aggregation, hemorrhagic activity and complement system in vitro of commercial fucoidan (F) and their purified fractions (F1, F2 and F3) from Fucus vesiculosus obtained from fractionation of the fucoidan with different concentrations of acetone 1, 2 and 3v. These compounds were chemically characterized and the fucoidan (F) was modified by desulfation. The anticoagulant activity of the compounds was assessment by activated partial thromboplastin time (APTT) and prothrombine time assay (PT) using citrated normal human plasma. The results of APPT test showed that F, F1 and F2 have high anticoagulants activities 240.0 s (5 µg). The F3 showed 73.7 s in the same concentrations. The results obtained with PT test to F, F1, F2 and F3 were 81.5 s, 120.0 s, 57.1 and 32.5 s respectively with 50 µg. The dessulfated polymer showed a decrease in the anticoagulant activity in these two tests. Platelet aggregation assay was measured turbidimetrically with platelet aggregometer by method of Born. The aggregation platelet with F and fractions F1, F2 and F3 exhibited a two-phase answer in the concentration of 5 mg/mL with maximum aggregation of 76.36 ± 10.3% ; 69.54 ± 9.40%; 75.94 ± 9.01%; 51.13 ± 9.59% respectively. However, was observed a hipoaggregate profile F (15.17 ± 5.2%), F1 (7.40 ± 3.04 %), F2 (19.1 ± 5.41%) and F3 (5.09 ± 3.02%) at 0.1 mg/mL. The hemorrhagic activity assay was carried in Wistar rats and showed that these compounds have low hemorrhagic effect when compared to heparin. The complement system ( alternative pathway was made using non-sensibilized rabbit red blood cells The results of complement system essay showed that F , F2 and F3 have action inhibitory in relation to the group control 0.544, 0.697, 0.622 and 0.958 respectively The results showed that these compounds have action on this system. Interaction of the polisaccharides with proteins C3 and C4 showed that the fraction F1 stimulated the activity assay hemolytic using red blood cells

Estudo do genoma do vírus causador da mionecrose infecciosa em camarões e desenvolvimento de métodos para detecção de diferentes variantes

Shrimp farming is one of the activities that contribute most to the growth of global aquaculture. However, this business has undergone significant economic losses due to the onset of viral diseases such as Infectious Myonecrosis (IMN). The IMN is already widespread throughout Northeastern Brazil and affects other countries such as Indonesia, Thailand and China. The main symptom of disease is myonecrosis, which consists of necrosis of striated muscles of the abdomen and cephalothorax of shrimp. The IMN is caused by infectious myonecrosis virus (IMNV), a non-enveloped virus which has protrusions along its capsid. The viral genome consists of a single molecule of double-stranded RNA and has two Open Reading Frames (ORFs). The ORF1 encodes the major capsid protein (MCP) and a potential RNA binding protein (RBP). ORF2 encodes a probable RNA-dependent RNA polymerase (RdRp) and classifies IMNV in Totiviridae family. Thus, the objective of this research was study the IMNV complete genome and encoded proteins in order to develop a system differentiate virus isolates based on polymorphisms presence. The phylogenetic relationship among some totivirus was investigated and showed a new group to IMNV within Totiviridae family. Two new genomes were sequenced, analyzed and compared to two other genomes already deposited in GenBank. The new genomes were more similar to each other than those already described. Conserved and variable regions of the genome were identified through similarity graphs and alignments using the four IMNV sequences. This analyze allowed mapping of polymorphic sites and revealed that the most variable region of the genome is in the first half of ORF1, which coincides with the regions that possibly encode the viral protrusion, while the most stable regions of the genome were found in conserved domains of proteins that interact with RNA. Moreover, secondary structures were predicted for all proteins using various softwares and protein structural models were calculated using threading and ab initio modeling approaches. From these analyses was possible to observe that the IMNV proteins have motifs and shapes similar to proteins of other totiviruses and new possible protein functions have been proposed. The genome and proteins study was essential for development of a PCR-based detection system able to discriminate the four IMNV isolates based on the presence of polymorphic sites

Postharvest quality of twelve onion cultivars grown in the Southeast of Brazil

Onions (Allium cepa L.) are grown in different parts of the Brazilian territory and are considered the third most important vegetable crop cultivated in the country, only behind potatoes and tomatoes. The present work was carried out aiming to evaluate the postharvest quality of twelve different onion cultivars grown in the Southeast of Brazil. Onions of the cultivars; 'Adocicada', 'Branca', 'Picante' and 'Roxa' were harvested in commercial fields and the cultivars 'Princesa', 'Serrana', 'Bulbo duplo', 'Granex 33', 'XP 6803', 'XP 8418', 'RP 6010' and 'Superex' were obtained in experimental fields. After harvest, bulbs were taken to the postharvest laboratory and evaluated for total soluble solids, titratable acidity, and pungency (aliinase activity). For total soluble solids 'Superex' had the lowest sugar content (5.4 degrees Brix) whereas the cultivar named 'Picante' showed the highest Brix (11.0 degrees Brix) among the studied materials. For titratable acidity, it was verified that 'Serrana' had the lowest acid content (0.094 g piruvic acid.100 g(-1) FW) whereas 'Branca' showed the highest content of organic acids. When pungency was evaluated it was verified that aliinase activity varied from 1.37 pg piruvic acid.100 g(-1) FW for 'Adocicada' to 12.18 mu g piruvic acid.100 g(-1) FW for 'Roxa', which was considered to have hot pungency (high alliinase activity and low TSS/TA), whereas 'Bulbo duplo' was evaluated as pungent (high alliinase activity and TSS/TA). The combination of the studied characteristics indicated that an onion with high pungency must have high aliinase activity and titratable acidity, whereas sweet onions shall have high soluble solids contents and low aliinase activity. Based on this information, 'Branca' bulbs were considered acids (weak pungency and high acidity), whereas 'Adocicada', 'Princesa', and 'Serrana' bulbs are sweet, due to low alliinase activity and titratable acidity. 'Superex', 'XP 6803', 'Granex 33' and 'Picante' had a moderately pungent flavor (alliinase activity intermediate and low TSS/TA), but 'XP 8418' and 'RP 6010' flavor was evaluated as lightly pungent (low alliinase activity TSS/TA).

Estudo de estratégias de otimização para poços de petróleo com elevação por bombeio de cavidades progressivas

The progressing cavity pump artificial lift system, PCP, is a main lift system used in oil production industry. As this artificial lift application grows the knowledge of it s dynamics behavior, the application of automatic control and the developing of equipment selection design specialist systems are more useful. This work presents tools for dynamic analysis, control technics and a specialist system for selecting lift equipments for this artificial lift technology. The PCP artificial lift system consists of a progressing cavity pump installed downhole in the production tubing edge. The pump consists of two parts, a stator and a rotor, and is set in motion by the rotation of the rotor transmitted through a rod string installed in the tubing. The surface equipment generates and transmits the rotation to the rod string. First, is presented the developing of a complete mathematical dynamic model of PCP system. This model is simplified for use in several conditions, including steady state for sizing PCP equipments, like pump, rod string and drive head. This model is used to implement a computer simulator able to help in system analysis and to operates as a well with a controller and allows testing and developing of control algorithms. The next developing applies control technics to PCP system to optimize pumping velocity to achieve productivity and durability of downhole components. The mathematical model is linearized to apply conventional control technics including observability and controllability of the system and develop design rules for PI controller. Stability conditions are stated for operation point of the system. A fuzzy rule-based control system are developed from a PI controller using a inference machine based on Mandami operators. The fuzzy logic is applied to develop a specialist system that selects PCP equipments too. The developed technics to simulate and the linearized model was used in an actual well where a control system is installed. This control system consists of a pump intake pressure sensor, an industrial controller and a variable speed drive. The PI control was applied and fuzzy controller was applied to optimize simulated and actual well operation and the results was compared. The simulated and actual open loop response was compared to validate simulation. A case study was accomplished to validate equipment selection specialist system

Estabilizador de sistema de potência para máquinas síncronas de polos salientes utilizando a transformada Wavelet

The power system stabilizers are used to suppress low-frequency electromechanical oscillations and improve the synchronous generator stability limits. This master thesis proposes a wavelet-based power system stabilizer, composed of a new methodology for extraction and compensation of electromechanical oscillations in electrical power systems based on the scaling coefficient energy of the maximal overlap discrete wavelet transform in order to reduce the effects of delay and attenuation of conventional power system stabilizers. Moreover, the wavelet coefficient energy is used for electric oscillation detection and triggering the power system stabilizer only in fault situations. The performance of the proposed power system stabilizer was assessed with experimental results and comparison with the conventional power system stabilizer. Furthermore, the effects of the mother wavelet were also evaluated in this work

Atividade radicular da soja: definição de um método

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

Abordagem clínica da atividade de trabalho do cozinheiro: interação de saberes, gênero profissional e inovação criativa

The focus of this dissertation is the study of work activities developed in the context of professional occupations characterized by varied previous schooling levels amongst those that work in them, and, at the same time, a high degree of complexity related to the typical tasks performed in the context of such professional practices. This dissertation intends to investigate the cook s professional activity, based on data from a determined specific professional genre in Natal (RN), in order to establish aspects related not only to the activity performed (activity which manifests itself empirically in registered behaviors), but also related to the real aspects of the work activity, that also compromises the non-realized options of the guiding of professional activity, be it by a matter of choice, be it due to the activity s own impediment. In this context, we tried to evaluate how much the professional activity observed keeps in relation to the reference practices of the professional genre, be it in terms of conformity, be it in terms of innovation (stylization) in relation to this genre. In addition, we tried to verify the contribution of the school and extra-school knowledge to the professional activity observed. Such work plan took on a preliminary step of the description of the socialprofessional profile of a cook in the city of Natal (RN), followed by a step of clinical labor approach, specifically utilizing as a methodological tool the simple and crossed self-confrontation procedure guided by the francophone theoretical referential of the Activity Clinic. The preliminary step in the description of profile of cooks from Natal (RN), of which 138 cooks took part in, evidenced three professional groupings, all predominantly masculine in their composition and fundamentally differentiated amongst each other by the time of professional activity, schooling type and time, work place and salary. The clinical approach step, composed by a pair of cooks, allowed us to verify elements of the cooks subordination to the professional genre, but also evidences of individual innovation (stylization) by these cooks, as well as the predominance of usage of extra-school knowledge when compared to school knowledge. We tried, in this step, to demonstrate how much the inclusion and submission to the genre dynamic, coordinated with the stylization initiatives, was able to contribute to the maintenance and amplification of the cook s power of acting in his professional practice.

Influence of thermal annealing treatment in oxygen atmosphere on grain boundary chemistry and non-ohmic properties of SnO2 center dot MnO polycrystalline semiconductors

The present work studied the influence of thermal treatment in oxygen rich atmosphere on heterogenous junctions in Mn-doped SnO2 polycrystalline system presenting varistor behavior. The samples were prepared by conventional oxide mixture methodology, and were submitted to heat treatment in oxygen rich atmosphere at 900 degrees C for 2h. The samples were characterized by X-ray diffraction, scanning electron microscopy, dc and ac electrical measurements. The results showed that there is an evident relationship between the microstructure heterogeneity and non-ohmic electrical properties. It was found that for this SnO2 center dot MnO-based varistor system the heat treatment in oxygen rich atmosphere does not necessarily increase the varistors properties, which was related to the decrease in the grain boundary resistance. The results are compared with Co-doped SnO2 varistors and ZnO based varistors. (C) 2008 WILEY-VCH Verlay GmbH & Co. KGaA, Weinheim.

Caracterização dos eletrocatalisadores LaMnO3, LaFeO3, LaFe0,2Mn0,8O3 E La0,5Fe0,5MnO3 preparados por autocombustão assistida por microondas para cátodos de células a combustível do tipo SOFC

Materials consisting of perovskite-type oxides (ABO3) have been developed in this work for applications in fuel cell cathodes of solid oxide type (SOFC). These ceramic materials are widely studied for this type of application because they have excellent electrical properties, conductivity and electrocatalytic. The oxides LaMnO3, LaFeO3, LaFe0.2Mn0.8O3 e La0.5Fe0.5MnO3 were synthesized by the method of microwave assisted combustion and after sintering at 800°C in order to obtain the desired phases. The powders were characterized by thermogravimetry (TG), X-ray diffraction (XRD), X-ray fluorescence (XRF), scanning electron microscopy (SEM) and voltammetric analysis (cyclic voltammetry and polarization curves). The results obtained by XRF technique showed that the microwave synthesis method was effective in obtaining doping oxides with values near stoichiometric. In general, powders were obtained with particle size less than 0.5 μm, having a porous structure and uniform particle size distribution. The particles showed spherical form, irregular and crowded of varying sizes, according to the analysis of SEM. The behavior of the oxides opposite the thermal stability was monitored by thermogravimetric curves (TG), which showed low weight loss values for all samples, especially those of manganese had its structure. By means of Xray diffraction of the samples sintered at 800°C was possible to observe the formation of powders having high levels of crystallinity. Furthermore, undesirable phases such as La2O3 and MnOx were not identified in the diffractograms. These phases block the transport of oxygen ions in the electrode/electrolyte interface, affecting the electrochemical activity of the system. The voltammetric analysis of the electrocatalysts LF-800, LM-800, LF2M8-800 e L5F5M-800 revealed that these materials are excellent electrical conductors, because it increased the passage of electrical current of the working electrode significantly. Best performance for the oxygen reduction reaction was observed with iron-rich structures, considering that the materials obtained have characteristics suitable for use in fuel cell cathodes of solid oxide type

Detecção e diagnóstico de falhas não-supervisionados baseados em estimativa de densidade recursiva e classificador fuzzy auto-evolutivo

In this work, we propose a two-stage algorithm for real-time fault detection and identification of industrial plants. Our proposal is based on the analysis of selected features using recursive density estimation and a new evolving classifier algorithm. More specifically, the proposed approach for the detection stage is based on the concept of density in the data space, which is not the same as probability density function, but is a very useful measure for abnormality/outliers detection. This density can be expressed by a Cauchy function and can be calculated recursively, which makes it memory and computational power efficient and, therefore, suitable for on-line applications. The identification/diagnosis stage is based on a self-developing (evolving) fuzzy rule-based classifier system proposed in this work, called AutoClass. An important property of AutoClass is that it can start learning from scratch". Not only do the fuzzy rules not need to be prespecified, but neither do the number of classes for AutoClass (the number may grow, with new class labels being added by the on-line learning process), in a fully unsupervised manner. In the event that an initial rule base exists, AutoClass can evolve/develop it further based on the newly arrived faulty state data. In order to validate our proposal, we present experimental results from a level control didactic process, where control and error signals are used as features for the fault detection and identification systems, but the approach is generic and the number of features can be significant due to the computationally lean methodology, since covariance or more complex calculations, as well as storage of old data, are not required. The obtained results are significantly better than the traditional approaches used for comparison

Cost-benefit of hospitalization compared with outpatient care for pregnant women with pregestational and gestational diabetes or with mild hyperglycemia, in Brazil

CONTEXTO E OBJETIVO: Gestações complicadas pelo diabetes estão associadas com aumento de complicações maternas e neonatais. Os custos hospitalares aumentam de acordo com a assistência prestada. O objetivo foi calcular o custo-benefício e a taxa de rentabilidade social da hospitalização comparada ao atendimento ambulatorial em gestantes com diabetes ou com hiperglicemia leve. DESENHO do ESTUDO: Estudo prospectivo, observacional, quantitativo, realizado em hospital universitário, sendo incluídas todas as gestantes com diabetes pregestacional e gestacional ou com hiperglicemia leve que não desenvolveram intercorrências clínicas na gestação e que tiveram parto no Hospital das Clínicas, Faculdade de Medicina de Botucatu, Universidade Estadual Paulista (HC-FMB-Unesp). MÉTODOS: Trinta gestantes tratadas com dieta foram acompanhadas em ambulatório e 20 tratadas com dieta e insulina foram abordadas com hospitalizações curtas e frequentes. Foram obtidos custos diretos (pessoal, material e exames) e indiretos (despesas gerais) a partir de dados contidos no prontuário e no sistema de custo por absorção do hospital e posteriormente calculado o custo-benefício. RESULTADOS: O sucesso do tratamento das gestantes diabéticas evitou o gasto de US$ 1.517,97 e US$ 1.127,43 para pacientes hospitalizadas e ambulatoriais, respectivamente. O custo-benefício da atenção hospitalizada foi US$ 143.719,16 e ambulatorial, US$ 253.267,22, com rentabilidade social 1,87 e 5,35 respectivamente. CONCLUSÃO: A análise árvore de decisão confirma que o sucesso dos tratamentos elimina custos no hospital. A relação custo-benefício indicou que o tratamento ambulatorial é economicamente mais vantajoso do que a hospitalização. A rentabilidade social de ambos os tratamentos foi maior que 1, indicando que ambos os tipos de atendimento à gestante diabética têm benefício positivo.

Social and financial aspects of the artisanal fisheries of Middle Sao Francisco River, Minas Gerais, Brazil

The presence or absence of motorized boats, partnerships and multispecies catches characterize the fisheries of Sao Francisco River, Minas Gerais, Brazil. Fishing activity based on 109 interviews, carried out in the wet (high water: February and March) and dry (low water: July and August) seasons, with professional fishermen are described. Aiming to identify the fishery income components, a covariance model was proposed, with the income as the response variable, related to the factors: fishing ground, use of motorized or paddle boat; seasonality; presence of fishing assistant, and the following covariates: capture in weight in the week Frier to the interview, fisherman experience in yrs; and distance (km) travelled for fishing. The results indicated that the main contributions to income were the absence of an engine (because of high price of the fuel), the absence of a partner (because of low capture) and the amount of fish caught by the fishermen.