Responsabilidade do Auditor no Processo de Insolvência

Dada a conjuntura económica atual que atravessamos, na crescente procura de uma solução económica e financeira viável, muitas entidades tem um único recurso - a apresentação à insolvência. O devedor tem de provar a sua solvabilidade e saber qual o momento oportuno para apresentação à insolvência. Neste estudo foram comparadas quatro empresas solventes com quatro empresas insolventes e verificada aplicação prática dos métodos estudados de previsão de futuras insolvências. Dada a escassa informação que temos relativa às empresas insolventes torna-se difícil efetuar uma comparação em termos equitativos, mas denota-se que as empresas solventes tem muitas mais possibilidades de solicitar financiamentos aos sócios ou até mesmo à banca, enquanto que as insolventes não têm bases sólidas para financiar as suas atividades e normalmente trazem para o mercado produtos obsoletos. A opinião do auditor é imparcial e mesmo que emita a sua opinião quanto à continuidade para o futuro próximo, a decisão vai passar pelos responsáveis da empresa. A estes cabe a decisão de reestruturação da empresa, podendo passar por um Processo Especial de Revitalização, um plano de insolvência ou até mesmo a liquidação. Quanto ao plano de insolvência pode a empresa ser recuperada e é realizado um diagnóstico que poderá passar por saber se a empresa é capaz de ter um desempenho normal do ponto de vista competitivo, fornecer um serviço ou um produto capaz de satisfazer as necessidades do seu mercado e à oferta da concorrência, gerar um cash-flow satisfatório que permita a remuneração dos fatores produtivos e a sua renovação continuada de modo a manter-se competitiva face à concorrência e bem como a analise do valor económico. Caso o diagnóstico se revele positivo, há que determinar quais as medidas de reestruturação necessárias a levar em consideração e verificar se a continuidade da empresa cria mais valor para os credores que a sua liquidação.

Incrustação em poço produtor de petróleo e gás natural: um estudo de caso

Water and gas is a common by - product of the oil production process. Production may be compromised by the precipitation of inorganic salts in both the reservoir and producing well, through scale formation. This precipitation is likely the cause of the formation damage. High temperatures and h igh pressures (HTHP) may favor the precipitation of insoluble salts. The most common types of scale in oil fields are calcium carbonate and calcium sulphate, strontium and barium sulphate. New types of scale formation have attracted special attention such as zinc sulphide and lead. This precipitation may occur in the pores of reservoir rocks, in the production string and in equipment, causing obstructions and consequent production losses. In this study, the influence of well depth on incrustation compositio n was investigated to design removal treatments and assess the behavior of these deposits along the string, through the analysis of pressure and temperature. Scale residues were recovered from the inside of the production string of an oil and gas well duri ng the string removal operation. A total of 10 samples from different depths (15.4 m to 4061.5 m) were obtained. Initially a dissolution test was conducted in weak acid, similar to that used in removal operations with this type of scale formation. Majority composition was defined and confirmed by dissolution tests using X - Ray Fluorescence Spectroscopy (XRF), X - Ray Diffraction (XRD) and Scanning Electron Microscope (SEM) techniques. Residues with distinct characteristics were observed in different proportion s, showing a tendency toward increased and/or decreased mass with depth. In the samples closest to the surface, typical sandstone residues were found, with calcium (45% Ca) as the metal of highest concentration. The obtained results indicate correlations o f the scale types studied with the depth and, consequently, with the thermodynamic conditions of pressure and temperature.

Assédio moral na administração pública e a responsabilidade civil do estado

The social and economic changes of the last decades have enhanced the dehumanization of labor relations and the deterioration of the work environment, by the adoption of management models that foster competitiveness and maximum productivity, making it susceptible to the practice of workplace bullying. Also called mobbing, bullying can occur through actions, omissions, gestures, words, writings, always with the intention of attacking the self-esteem of the victim and destroy it psychologically. In the public sector, where relations based on hierarchy prevail, and where the functional stability makes it difficult to punish the aggressor, bullying reaches more serious connotations, with severe consequences to the victim. The Federal Constitution of 1988, by inserting the Human Dignity as a fundamental principle of the Republic, the ruler of the entire legal system, sought the enforcement of fundamental rights, through the protection of honor and image of the individual, and ensuring reparation for moral and material damage resulting from its violation. Therefore, easy to conclude that the practice of moral violence violates fundamental rights of individuals, notably the employee's personality rights. This paper therefore seeked to analyze the phenomenon of bullying in the workplace, with emphasis on the harassment practiced in the public sector as well as the possibility of state liability for harassment committed by its agents. From a theoretical and descriptive methodology, this work intended to study the constitutional, infra and international rules that protect workers against this practice, emphasizing on the fundamental rights violated. With this research, it was found that doctrine and jurisprudence converge to the possibility of state objective liability for damage caused by its agents harassers, not forgetting the possibility of regressive action against the responsible agent, as well as its criminal and administrative accountability.

A (não) assunção da responsabilidade enunciativa em livros didáticos de língua portuguesa dos 4º e 5º anos

Portuguese textbook has been the focus of many investigations, nevertheless, the theme still has much to be discussed, reflected and broadened. This conviction mobilized us to perform this research, seeking to answer three questions: (1) how does the author of the textbook induce the student to give his opinion in comprehension questions of text in Portuguese textbook of 4th and 5thgrade? Which enunciative links are used by the author of the textbook in comprehension questions of text concerning to the assumption of enunciative responsability? And (3) Which enunciative links are used by the author of the textbook in comprehension questions of text concerning to the non assumption of enunciative responsability? In this direction, we define as objective to id entify, describe, analyze and interpret how the (non) assumption of enunciative responsibility materializes itself in Portuguese textbooks. The theme is echoed in the guidelines of the Parâmetros Curriculares Nacionais PCN (1998; 2001), who assume that all education committed to citizenship need to create conditions in order the student can develop his discursive competence" (BRAZIL, 1998, p. 23). This assertion of PCN (1998; 2001) is closely related to our research object, and therefore, it has corroborated to the accomplishment of this study. So, we analyze the comprehension questions of the texts that are elaborated by the authors of Portuguese textbooks of the 4th and 5th grade, used at public schools in the city of Natal-RN in 2010. As a theoretical basis, we have considered the postulates of Textual Analysis of Discourses ATD and Enunciative Linguistics. Our research was mainly based on the studies of Adam (2011), Nølke (1994; 2001; 2006; 2009; 2013), Nølke, Fløttum e Norén (2004) Rabatel (2004; 2005; 2008; 2009), Guentchéva (1994; 1996). Our data analysis revealed that the authors of Portuguese textbooks explore the reading comprehension, inducing students to answer questions that may be categorized like: (1) induction to the assumption of enunciative responsibility, (2) induction for non assumption the enunciative responsibility, (3) orientation for the study of vocabulary and grammar and (4) orientation of extra themes. The results from the comparison of the books of 4th and 5th grade of the two analyzed collections, we observed through the links of (non) responsability Nølke (1994; 2001; 2006; 2009; 2013), Nølke, Fløttum e Norén (2004), which in 79% of the questions, the authors induce the decoding of a content objectively inscribed in the text. In this sense, the notion of understanding a text is compromised, since it is limited to copying contents or transcription exercises, failing to consider the interactive use of language, or rather, failing to expand the student's knowledge in the (re)construction of the text of the meanings. This shows that there is a lack in the deal with the text that includes the textual discursive resources in the reading activities in Portuguese textbooks. We recall, in this direction, the works of Marcuschi (2005), Antunes (2003, 2005), and Bunzen Rojo (2008), among others authors who contributed greatly to orient the choice of Portuguese textbooks. Finally, we believe that the study about the enunciative responsibility phenomenon in Portuguese texto oks offers, above all, instruments in order to the interlocutors identify the elements present in the enunciation and the effects that these elements bring to the (re) construction of the meanings in texts that they read and write in the classroom.

A responsabilidade enunciativa em artigos científicos de pesquisadores iniciantes e contribuições para o ensino da produção textual na graduação

This thesis investigates materialization strategies of non-assumption of enunciation responsibility and inscription of an authorial voice in scientific articles produced by initial researchers in Linguistics. The specific focus lays on identify, describe and interpret: i) linguistics marks that assign enunciation responsibility; ii) the positions taken by the first speaker-enunciator (L1/E1) in relation to points of view (PoV) imputed to second enunciators (e2); and iii) the linguistic marks that assign the formulation of themselves' PoV. As a practical deployment, it is proposed to discuss how to teach taking into account text discursive strategies regarding to enunciation responsibility and also authorship in academic and scientific texts. Our research corpus is formed by eight scientific essays and they were selected in a renamed Linguistics scientific magazine which is high evaluated by Qualis/CAPES (Brazil Science Agency). The methodology follows the assumptions of a qualitative research, and an it has such an interpretative basis, even though it takes support in a quantitative approach, too. Theoretically, we based this research on Textual Analysis of Speech and linguistics theories about linguistic enunciation area. The results show two kinds of movements in PoV management: imputation and responsibility. In imputation contexts, the most recursive linguistic marks were reported speech, indirect speech, reported speech with “that”, modalization in reported speech (in enunciation with “according to”, “in agreement with”, “for”), beyond that we see certain points of non-coincidences of speech, specifically the non-coincidence of the speech itself. The way those linguistic marks occur in the text point out three kinds of enunciation positions that are assumed by L1/E1 in relation to PoV of e2: agreement, disagreement and a pseudo neutrality. It was clearly recursive the imputation followed by agreement (explicit or not), this perspective puts other’s voices to defend a speech assumed like own authorship. In speech responsibility contexts, we observed such a formulation of inner PoV that results from theoretical findings undertaken by novice researchers (revealing how he/she interpreted concepts of the theory) or arising from their research data, allowing them to express with more autonomy and without reporting to speeches from e2. Based on those data, we can say that, in text by initial researchers, the authorship is strongly built upon PoV and also dependent from others' words (theory and the scholars quoted there), taking into account that many contexts in which we can observe agreement position, PoV formulations with words taken from e2 and assumed as own words by syntactic integration, the comments about what the other says, the absence of explanations and additions, as well as a data analysis that could show agreement with the theory used to support the work. These results allow us to visualize how initial researcher dialogs with the theoretical enunciation sources he or she takes as support and how he/she displays the status of a subject doing a research and positioning himself/herself as a researcher/author in the scientific field. In assuming the reported speech, when quoting, as a resource that allows the enunciation responsibility and also when doing evidence to the positions of speaker-enunciator in relation do reported PoV, this suggests to a textual-discursive treatment of quoting in academic and scientific text, in a context of teaching that gives attention to the development of communication skills of initial researcher and that can contribute to insert and interact students in the scientific field.

A responsabilidade enunciativa em artigos científicos de pesquisadores iniciantes e contribuições para o ensino da produção textual na graduação

This thesis investigates materialization strategies of non-assumption of enunciation responsibility and inscription of an authorial voice in scientific articles produced by initial researchers in Linguistics. The specific focus lays on identify, describe and interpret: i) linguistics marks that assign enunciation responsibility; ii) the positions taken by the first speaker-enunciator (L1/E1) in relation to points of view (PoV) imputed to second enunciators (e2); and iii) the linguistic marks that assign the formulation of themselves' PoV. As a practical deployment, it is proposed to discuss how to teach taking into account text discursive strategies regarding to enunciation responsibility and also authorship in academic and scientific texts. Our research corpus is formed by eight scientific essays and they were selected in a renamed Linguistics scientific magazine which is high evaluated by Qualis/CAPES (Brazil Science Agency). The methodology follows the assumptions of a qualitative research, and an it has such an interpretative basis, even though it takes support in a quantitative approach, too. Theoretically, we based this research on Textual Analysis of Speech and linguistics theories about linguistic enunciation area. The results show two kinds of movements in PoV management: imputation and responsibility. In imputation contexts, the most recursive linguistic marks were reported speech, indirect speech, reported speech with “that”, modalization in reported speech (in enunciation with “according to”, “in agreement with”, “for”), beyond that we see certain points of non-coincidences of speech, specifically the non-coincidence of the speech itself. The way those linguistic marks occur in the text point out three kinds of enunciation positions that are assumed by L1/E1 in relation to PoV of e2: agreement, disagreement and a pseudo neutrality. It was clearly recursive the imputation followed by agreement (explicit or not), this perspective puts other’s voices to defend a speech assumed like own authorship. In speech responsibility contexts, we observed such a formulation of inner PoV that results from theoretical findings undertaken by novice researchers (revealing how he/she interpreted concepts of the theory) or arising from their research data, allowing them to express with more autonomy and without reporting to speeches from e2. Based on those data, we can say that, in text by initial researchers, the authorship is strongly built upon PoV and also dependent from others' words (theory and the scholars quoted there), taking into account that many contexts in which we can observe agreement position, PoV formulations with words taken from e2 and assumed as own words by syntactic integration, the comments about what the other says, the absence of explanations and additions, as well as a data analysis that could show agreement with the theory used to support the work. These results allow us to visualize how initial researcher dialogs with the theoretical enunciation sources he or she takes as support and how he/she displays the status of a subject doing a research and positioning himself/herself as a researcher/author in the scientific field. In assuming the reported speech, when quoting, as a resource that allows the enunciation responsibility and also when doing evidence to the positions of speaker-enunciator in relation do reported PoV, this suggests to a textual-discursive treatment of quoting in academic and scientific text, in a context of teaching that gives attention to the development of communication skills of initial researcher and that can contribute to insert and interact students in the scientific field.

O plano de texto e as marcas linguísticas da responsabilidade enunciativa no artigo de opinião do vestibular 2010 da UFRN

With this thesis, we investigate papers produced by candidates to the vestibular 2010 from UFRN related to the (non) taking on of different points of view in the textual zone of the argumentation and counter-argumentation. The candidates had to produce an opinion article about the polemic theme of the security cameras. The corpus of this research contents 100 papers produced by the candidates to the vestibular 2010 from different areas (humans I, humans II, technological I, technological II and biomedical). To this study, we are based on theoretical perspectives from authors of different theories and linguistic fields that dialog among them. In this direction, we follow Bakhtin (1995), Rabatel (2008 a, 2008 b), Guentchéva (1994, 1996, 2011) and Rodrigues, Passeggi e Silva Neto (2010), among others, that are concerned to dialogism, enunciative theories, discuss analyzes, and linguistic of the text. This group of linguistic approach is linked to the Textual Analyze of the Discuss (ADAM, 2011), that conducts analyze of the data of this research. Related to the methodology, we follow the qualitative analyze in an interpretative way. We investigate how the candidate, as a writer, takes on information inserted in his/her paper. With this in mind, this research tries to answer the following questions: (1) How the candidate organizes his/her discuss in respect to the enunciative responsibility? (2) Which linguistic marks conduct to identify the different voices in the texts? (3) How the textual plan is presented in the opinion article? (4) In which part of the textual plan is possible to identify the enunciative responsibility? In this sense, the aims of this study are identify, describe, analyze and interpret the different voices presented in the text and the way the candidate takes on (or not) the different points of view presented in the papers during argumentation and counterargumentation movement. In general, the results reveal that the presence of linguistic marks (connectors, people marks, among others) design the grade of enunciative responsibility of the writer, stimulating his/her involving and taking on enunciative responsibility.

A responsabilidade civil extracontratual do estado na prestação de serviços públicos de saúde

This study aims to examine the Brazilian legal model for the non-contractual liability of the state in providing public health services, from the perspective of threedimensional theory of law. Up based on bibliographical and documentary research, with emphasis on legislation, doctrine and Brazilian jurisprudence, the following conclusions were reached. The right to health is typified in the Constitution as a social fundamental right, and understands the pretension to obtain from the State, the supply of goods or the provision of services that reduce the risk of disease and other health problems; or promote, protect and recover the physical and mental well-being. Once violated the fundamental right to health, provides the managed, among other fundamental guarantees, the non-contractual liability of the state. The provision of public services by the state can be made directly through the Direct or Indirect Public Administration, or by recourse to private entities. In any case, the provision of public health services is entirely subordinate to the principles of administrative law and should be fully funded by tax revenues. As the provision of public health services is part of the administrative activity of the State, there is no way to exclude the application of the guarantee of non-contractual liability of the state in the face of the damage suffered by administered as users of these services. Therefore, it applies the theory of administrative risk, even in the event of harmful and illegal state failure.

O produtor familiar na pecuária leiteira : limites e potencialidades

The technological change is nowadays, comprehended as a playing field which involves cultural and economic processes of appreciation and depreciation of the social aspects of family unit. The exclusion of small producers from the activity is used as an argument to characterize that in the contemporary intercapitalist competition, the family ways of production take up restrict social positions of a technical progress and of a cultural and economic appreciation. The state, a coparcener of the modernization process, has its relevance as a financing agent, a technical capacitor, an infrastructure propitiator, that is, through macro and microeconomic policies which can create sustainable conditions to permit, mainly, not only the family producer to be inserted in the activity, but, above all, to remain in it. This way, this study aims to identify and analyze the family producer, through its limits and potentialities, with a thesis that this would be the main agent responsible for boosting the Brazilian milk production in quantity and quality. Therefore, results were compared obtained from a field survey with data collection via semi-structured open interviews in a sample of 108 producers effectively respondents, namely: 59 family farmers with active DAP (research focus) and 49 employers producers the municipality of Monte Alegre de Minas - MG. Technological indices were used to identify the developmental stage of the producers, thus allowing a comparative study between them. The field research covered all rural municipality of Monte Alegre de Minas – MG and, the result found that the majority of family farmers presented lower rates than technological employers producers. However, it allowed us to state also that the producer family and assisted by public policies, can be the agent of transformation of dairy farming.