Provisionamento de processos judiciais e administrativos : análise crítica e propostas de boas práticas

O presente trabalho examina as normas brasileiras relativas ao provisionamento e à divulgação de passivos contingentes com vistas especificamente à sua aplicação para processos judiciais e administrativos, que representam o tipo de passivo contingente que mais impacta o resultado da maior parte das companhias nacionais, de todos os segmentos. O texto das normas, portanto, é confrontado com a realidade prática do mercado e as especificidades inerentes aos processos judiciais e administrativos. Além de contextualizar e explicar o funcionamento das regras aplicáveis, com destaque para o Pronunciamento Técnico nº. 25, do Comitê de Pronunciamentos Contábeis, que se tornou obrigatório para as companhias abertas por meio da Deliberação CVM nº. 594, de 15 de setembro de 2009, é realizada sua análise crítica, identificando omissões que podem dificultar o desempenho das atividades de provisionamento de tais demandas pelos profissionais competentes, fomentando a falta de uniformidade desses registros entre as demonstrações financeiras das companhias, bem como possibilitando o gerenciamento de resultados. Em seguida, são avaliadas e propostas soluções para os problemas identificados, com destaque para o estabelecimento de valores percentuais aos critérios de classificação de risco e a definição de critérios para classificação de risco de perda e mensuração de valores de passivos contingentes, organizadas em forma de diretrizes de boas práticas de provisionamento e de divulgação de passivos contingentes decorrentes de processos judiciais e administrativos.

Ventilação e prescrições urbanísticas: uma aplicação simulada no bairro de Petrópolis em Natal/RN

The present work studies the natural ventilation and its relationship with the urban standards, which establishes the form of occupation and use of the land in our cities. The method simulates the application of the urban standards of the City Master Plan over the last three years. The simulation takes place in the District of Petrópolis, in the city of Natal , Brazil and analyses the effects of the standards of natural ventilation. The formulated hypothesis states that the reductions in the urban spaces between buildings rises up the vertical profile of ventilation, reducing, therefore, the velocity of the wind at the lower levels of the buildings. To develop the study, occupation models were built, using computerized, three-dimensional models. These occupation models were analyzed using the CFD (Computational Fluid Dynamics) code. The conclusion is that the more we reduce the urban space between buildings, the more we reduce the wind speed in constructed areas, increasing, therefore, the possibility to generate heat islands

Interação competitiva do zinco e ferro após administração oral e venosa de zinco em crianças eutróficas

The aim of this study was to assess the acute and chronic effects of zinc in serum iron profile of children aged 6-9 years in relation to nutritional status and dietary intake. The study participants were 11 children regardless of sex, aged 6-9 years. They were selected from three public schools of the city of Natal, Brazil. Body mass index was used to assess nutritional status. In order to determine the patterns of childhood growth and ideal weight we used the standards of the World Health Organization. The dietary intake assessment was based on information from a three-day prospective food survey. The variables were energy intake, protein, lipids, carbohydrates, fiber, calcium, iron and zinc. All children underwent an intravenous administration of zinc (IVAZn) before and after oral administration of zinc (OAZn) (5 mg Zn / day) for three months. We measured serum iron, hematocrit, hemoglobin and total protein, before and after the use of oral zinc. The analysis of hematocrit, hemoglobin and total protein was performed using standard methods of clinical laboratory. Zinc levels and serum iron were measured by atomic absorption spectrophotometry. The project was evaluated and approved by the Ethics in Research Committee of Federal University of Rio Grande do Norte. Results: All children had normal weight. The consumption of energy, fat, fiber, calcium and iron were below recommended levels. However, the levels of protein and carbohydrates were high. Protein and zinc increased significantly after OAZn. Carbohydrate and protein were elevated in the blood. After OAZn, both protein and zinc increased, being statistically significant. Conclusion: The potential inhibitory effect of physiological or pharmacological doses of zinc on the profile of serum iron was observed in children with healthy weight and aged between 6 and 9 years. This negative effect of zinc did not affect the levels of hematocrit or hemoglobin, and therefore did not cause anemia. This was a multidisciplinary study, involving researchers from medicine, nutrition and pharmacy. This met the requirements of multidisciplinarity of the Post Graduate Program in Health Sciences of Federal University of Rio Grande do Norte.

Caracterização morfológica de três genótipos de umezeiro selecionados como porta-enxertos para pessegueiro

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

Morfologia de frutos, sementes e plântulas de castanheira (Terminalia catappa L. - COMBRETACEAE)

O trabalho foi realizado com o objetivo de descrever morfologicamente os frutos, sementes e plântulas de castanheira. Foi feita a biometria dos frutos e das sementes e sua caracterização quanto à forma, por meio de mensurações com paquímetro e observações realizadas em estereomicroscópio com câmara clara. Os frutos de castanheira são carnosos, indeiscentes, do tipo nucóide, glabros, de coloração verde a vinácea, projeção das nervuras carpelares externamente evidentes, com epicarpo delgado, mesocarpo carnoso e esponjoso de coloração vinácea, com feixes vasculares conspícuos em corte transversal. Geralmente, cada fruto contém apenas uma semente. As sementes são exalbuminosas, de formas alongadas e cilíndricas, recobertas por endocarpo rígido de coloração marrom; possuem cerca de 2,5cm, 0,7cm e 0,7cm, de comprimento, largura e espessura, respectivamente. A germinação das sementes de castanheira é epígea, e a plantula é fanerocotiledonar.

Avaliação dos marcadores celulares por citometria de fluxo nos portadores de leucemia mieloide aguda atendidos no Hemocentro do Rio Grande do Norte-Hemonorte

The acute myeloid leukemia (AML) is a disease in which malignant myeloblasts expand, build up and suppress normal hematopoietic activity would represent a major diagnostic challenge. With the advent of immunophenotyping by flow cytometry, the diagnosis of these tumors have become more faithful, facilitating the treatment and monitoring of patients. The objectives of this study: diagnosis and classification of AML based on immunophenotyping by flow cytometry with a panel of AcMo specific for acute leukemias, set the frequency of AML in samples from patients with acute leukemias sent to the Department of Hematology Blood Center of Rio Grande do Norte - HEMONORTE, establish standards of antigen expression for different subtypes of acute leukemia and its correlation with the newly diagnosed cases refractory to treatment and recurrence of the disease, standardization of methods for detection and labeling of surface antigens by flow cytometry and intracytoplasmic flow, and observe the frequency of acute leukemia with aberrant phenotypes rare. During the study, 351 were diagnosed acute leukemia, and 179 (51%) classified as AML and 172 (49%) and ALL, which were excluded from the present work. Of the 179 AML, 92 (51.4%) were female and 87 (48.6%) were male, with ages ranging from 3 to 95 years of ag, with higher incidence in individuals in the age group of 41 to 65. Splenomegaly was the clinical finding more present, a total of 147 cases (82.1%), followed by hepatomegaly present in 132 cases (73.7%). The hemorrhagic events were observed in 55 cases (30.7%). Lymphadenopathy in turn was detected in 20 of 179 cases (11.2%). In order to classify subtypes of AML, we used a large panel of monoclonal antibodies, obtaining the following results: AML M0, 02 (1.1%) AML M1, 40 (22.3) AML M2, 60 (33.5) AML M3, 22 (12.3%) AML M4, 10 (5.6) AML M5, 13 (7.3%) AML M6 06 (3.4%) and AML M7 01 (0.6%). We observed some cases with aberrant expression of some antigens such as CD7, CD4, CD19, CD3, CD5 and TdT, CD 7 was present in 30 (16.8%), CD4 in 5 (2.8%), the CD 3 in 5 (2.8%), the CD19 in 3 (1.7%), the CD5 in 3 (1.7%) and TDT was in 7 (3.9%) cases of AML .the CD8 and CD79a was present in only a 1 case.

Avaliação dos parâmetros genéticos em progênies de meio-irmãos de uma sub-população de milho composto Flint para resistência à lagarta-da-espiga Helicoverpa zea (Bod.)

Foram estudadas 100 progênies de meio-irmãos de uma sub-população de milho (Zea mays L.) Composto Flint com o objetivo de avaliar a resistência de genótipos à lagarta-da-espiga Helicoverpa zea (Bod.). Foram obtidos os valores de danos médios da lagarta-da-espiga de 1,14 cm de comprimento na espiga determinado pela escala de Widstrom e coeficiente de variação experimental (CVE) de 23,4%. Dos parâmetros genéticos avaliados, a estimativa de herdabilidade (h²) foi de 6%, variância genética (VG) de 0,0015 cm² e variância fenotípica (VF) de 0,025 cm² para danos de H. zea. No entanto, o comprimento da ponta da bráctea e compactação da bráctea alcançaram resultados de herdabilidade de 75% e 72% respectivamente. Essa sub-população de milho apresenta variabilidade genética suficiente para utilização em programas de melhoramento, sendo que a resistência à lagarta-da-espiga pode ser obtida através da melhoria dos caracteres morfológicos diretamente relacionados à praga, como a compactação e comprimento da bráctea.

A mídia impressa sergipana nas eleições para governador em 2006: cobertura do Cinform, correio de Sergipe e jornal da cidade

The elections for governor in 2006 with its victory Marcelo Déda Workers Party (PT), were a landmark in the state of Sergipe, for the first time, called progressive fronts (an alliance of parties formed mostly by origin of the left) broke the hegemony of two political groups, Franco and the Alves, whose direction was in force for over 30 years. This study proceeds on the assumption that the print media has certain standards of conduct in covering the election period. Therefore, this study seeks to quantify, classify and compare data from three newspapers more representative of the State of Sergipe (Cinform, Cidade Journal and Correio de Sergipe) to analyze the behavior of these journals, such as private apparatus of hegemony in election coverage 2006. It also uses the concept of hegemony Gramsci and theories of journalism framing (Entman and Porto) and agenda setting (McCombs and Shaw) to identify these patterns

A encruzilhada da vida política em assentamentos de reforma agrária no Rio Grande do Norte

The rural settlements represent a mark in the expensive historical process of fight by the land in Brazil. At first offer basic terms of survival, through the access the land and of the fundamental supports for exploration. At the same time, have stimulated organization forms politicizes of the families who manage to work with the new challenges of the everyday. The moment that follows the land conquest, and therefore, the settlements construction while life and work project, it is crossed for objective and subjective demands, with highlight for options of agricultural production and strategies of collective action. Originally formed as representation instance legitimates of the families - front to the government and social actors - the settlers associations are private spaces for political sociability, that guided by principles participative, can lead the settlers the new conquests through indeed democratic experiences. The goal of this work is to comprehend the participation forms in the scope of these associations and the way as that translates in life best terms for the group, from the settlements experiences located in the Territories of the Citizenship Mato Grande and Açu-Mossoró, in Rio Grande do Norte's State. The theoretical conceptions that guide this analysis are concentrate on discussions about democracy and participation (Patermam, Putnam, Bodernave) and in the reflections about the rural world (Medeiros, Martins, Woodman e Woodman and Bergamansco). About methodological, different point of view strategies were developed: The direct observation, the application in locate of questionnaires to the families settlers and interviews semi-structured with the internal leaderships. With that could verify that the participation forms in the associations operate in two heartfelt: Of a side, they promote assimilation opportunities of democratic abilities accompanied of notions of social rights and redefinition of political standards; Of another, it offers indeed the possibility of the settlers lead, with relative autonomy, the political organization and her changes in direction to a way of life that wish to have in the settling

Leaf area prediction models for Zinnia elegans Jacq., Zinnia haageana regel and 'profusion cherry'

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Modelos para estimativa da área foliar de Curcuma alismatifolia e Vurcuma zedoaria

O presente estudo determina modelos para estimativa da área foliar de Curcuma alismatifolia e de Curcuma zedoaria. Para utilização destas espécies como ornamentais, é necessário o estabelecimento de técnicas de produção adequadas. Assim, a determinação da área foliar é importante, pois é usada para avaliar a resposta da planta a fatores ambientais e técnicas culturais. O uso de modelos para estimar a área foliar é um método simples, de boa precisão e não destrutivo. No estádio de floração foram coletadas cem folhas de C.alismatifolia ('Pink' e 'White') e de C.zedoaria. Determinaram-se o comprimento (C) e a largura (L) máximos e a área foliar real (AFR), com auxílio de integrador de área foliar (LI-3100). Estudaram-se as relações entre a AFR e o C, L e CL (produto do comprimento pela largura da folha), por meio de modelos de regressão linear. Os modelos AFR = 0,59048 CL (C.alismatifolia 'Pink'), AFR = 6,08410 + 0,52162 CL (C.alismatifolia 'White') e AFR = 0,70233 CL (C.zedoaria) são estatisticamente adequados para estimar a área foliar real.

Estado desenvolvimentista e o Nordeste :o BNB na busca de um modelo de desenvolvimento regional

This research tried to follow up with the way of intervention that a developing State promotes it regional development, once its action departs from a quantitative conception until its acting focused in maintenance, like the strategy of local development input in the Northeastern of Brazil in the 90 s. particularly, the attention was focused onto Banco do Nordeste which, between 1995 and 2002, achieved a organization changing process to get fit itself to the new conception of development and State, that advocates the maintenance and the participation of the society in its accomplishment, becoming itself the main agent of the Federal Government in the Region. By taking over the strategy of local development, Banco do Nordeste starts, at least in speech, to be less of a bank to become more of a development agent , representing some development and hope to overcome the social and economical inequalities of the Region. The hypothesis that surrounds this essay is that this reorientation experienced at Banco do Nordeste is related to three factors: timing; the Institution of a project of international technical cooperation with PNUD; the unrest of an employees group, who used to fight for the acting increase of the Bank to beyond the credit acting; and, above all, the juncture created in Ceara from the second half of the 80 s, expressed, mainly, for the political rise of a group of businessmen, who took over and modernized the standards of public management in the State, transforming the cearense experience into reference in Brazil and the world. The research was developed from information got through the use of semi-structured interviews and documental research and, as complementary resource, field observation. The interviews were done with BNB managers between 1995 and 2003, some of them current administrators (2003-2006), plus one of CAPEF directors and the present president of AFBNB. The research revealed that strategic place taken by BNB in the period studied did not come to represent a rupture in its organizational culture, being strongly attached to factors that allows its operation. When some of these elements stopped existing, it was observed a retracing in the pattern of state intervention in the Region. This conclusion restates the vision of State that guided this thesis, identified as relationships field, of different interests; space where social conflicts are established; incarnated through the institutions

As zonas de processamento de exportação como instrumento de desenvolvimento e redução das desigualdades regionais

The existence of inequalities among the Brazilian regions is an indeed fact along the country s history. Before this reality the constitutional legislator inserted into the Federal Constitution of 1988, as a purpose of the Federative Republic of Brazil, the reduction of regional inequalities. The development has also been included as a purpose from the State, because there is an straight relation with the reduction of regional inequalities. In both situations is searched the improvement of people s living conditions. . In pursuit of this achievement, the State must implement public policy, and, for this to happen, it needs the ingress of income inside of the public coffers and support of economic agents, therefore the importance of constitucionalization of the economic policy. The 1988 s Constitution adopted a rational capitalism regime consentaneous with current legal and social conceptions, that s why it enabled the State s intervention into economy to correct the so-called market failures or to make the established objectives fulfilled. About this last one, the intervention may happen by induction through the adoption of regulatory Standards of incentive or disincentive of economic activity. Among the possible inductive ways there are the tax assessments that aim to stimulate the economic agents behavior in view of finding that the development doesn t occur with the same intensity in all of the country s regions. Inside this context there are the Export Processing Zones (EPZs) which are special areas with different customs regime by the granting of benefits to the companies that are installed there. The EPZs have been used, by several countries, in order to develop certain regions, and economic indicators show that they promoted economic and social changes in the places where they are installed, especially because, by attracting companies, they provide job creation, industrialization and increased exports. In Brazil, they can contribute decisively to overcome major obstacles or decrease the attraction of economic agents and economic development of the country. In the case of an instrument known to be effective to achieve the goals established by the Constitution, it is duty of the Executive to push for the law that governs this customs regime is effectively applied. If the Executive doesn t fulfill this duty, incurs into unjustifiable omission, correction likely by the Judiciary, whose mission is to prevent acts or omissions contrary to constitutional order

Real time B-mode ultrasound in pacas pregnancy (Agouti paca, Linnaeus, 1766)

O objetivo deste estudo foi estabelecer o tempo de prenhez da paca por meio de ultra-sonografia. Nove pacas prenhes foram periodicamente acompanhadas com um transdutor eletrônico setorial bi-frequencial de 5,0 e 7,5 MHz, em modo B, desde a detecção ultra-sonográfica da vesícula embrionária ou do feto até o nascimento dos filhotes. Os animais foram colocados em uma gaiola de ferro de prensagem lateral e permaneceram em posição quadrupedal durante as sessões. Um pano escuro foi usado para cobrir a gaiola e frutas foram oferecidas durante o exame ultra-sonográfico para evitar reações agressivas. Quanto mais precocemente ocorreu a detecção de prenhez, maior foi o período de acompanhamento ultra-sonográfico até o nascimento dos filhotes. Apenas um filhote nasceu por parto, com 796,5 ± 74,36 gramas (valor médio ± desvio padrão da amostra) e 33,46 ± 0,60 centímetros (valor médio ± desvio padrão da amostra) de comprimento (entre a borda rostral do focinho e a extremidade distal da cauda). O período de prenhez da paca abrange 135 a 139 dias.

Contribuição à citogenética de testudines e análise de assimetria flutuante em Eretmochelys imbricata, Cheloniidae

This work has contributed to knowledge of the order Testudines from cytogenetic and morphological point of view. With regard to the aspects proposed cytogenetic characterization of the species Mesoclemmys tuberculata (n = 5), endemic to the Caatinga biomes, through conventional techniques of cytogenetics and molecular levels. This species presented 2n = 58, NF = 64, the first submetacentric pair, the second metacentric and third subtelocentric, and the other microchromosome telocentric. This species showed a nucleolar bearing pair, coincident with the 18S ribosomal rDNA and that proved to be heterochromatic. Small heterochromatic blocks were also found in the centromeres of the largest chromosomes, as well as terminal regions in most other chromosomes of the complement, that were GC +. Telomeric sequences showed variable patterns of signal intensity, with some repeats more intense in microchromosomes and subtly in the larger ones. When compared with other species of the genus, the G-banding patterns showed a marked similarity between them. The first karyotypic description of the species will aid in future studies and the understanding of evolutionary aspects of this family. From the morphological point of view, we carried out studies of fluctuating asymmetry in sea turtle Eretmochelys imbricata, using methods of benchmarking between hatchlings and adults and their implications for natural selection. Data were collected at two different times: first during the spawning female and the second during the outbreak and birth of the nest. The analyzed characteristics consisted of measurements of length and width of front and rear flippers (CANT, LANT, CPOS and LPOS) also collected data on the number of hull plates, side plates (NPL), the surrounding plates (NPCIRC), and plastron; plates power plants (NPP), inframarginais plates (NPIM). With the values of asymmetry we calculated the value of strict heritability for these traits, the calculation was based on only one parent. A nonparametric analysis Mann-Whitneywas performed to compare the groups (females X hatchlings, newborn hatchlings X dead hatchlings). Adult females showed no bilateral fluctuating asymmetry (FA = 0) on the number plates of the hull and plastron, while offspring, living and dead, showed a greater level of variation in these meristic parameters. In the analysis of females x hatchlings we found a significant difference between the levels of asymmetry in hoof plates (p=0.006) an the width of hindlimbs (p=0.001). Levels of FA suggest an accurate indicator as to the viability or maintenance of the individual to the reproductive phase. The coefficient of heritability (h2) of FA , obtained from the regression analysis, showed that both have low and not statistically significant values(p> 0.1). In the case of exclusion of the effective role of genetics in the generation of FA, reproductive strategies based on high number of subsidiaries products, such as those observed in E. imbricata seems to implicate the production of individuals with high level of developmental instability