1000 resultados para Código de Contabilidade da União
Os impactos causados pela inovação tecnológica nos escritórios de contabilidade do Rio Grande do Sul
Resumo:
Este texto procura ser uma contribuição para a compreensão do fenómeno desportivo enquanto manifestação social, cultural e identitária, através do estudo e da análise dos trajectos, plurais e únicos, de três clubes desportivos madeirenses: Clube Sport Marítimo, Clube Desportivo Nacional e Clube Futebol União. O desporto, nascendo inicialmente com o objectivo de entretenimento, constitui, hoje, um pólo de coesão social, pois verificamos que os clubes desportivos de maior representatividade, apesar de fomentarem rivalidades, constituem-se como agentes de desenvolvimento cultural e identitário e projectam regiões e cidades muito além do nível local. Neste projecto, depois de se equacionar alguns pressupostos teóricos sobre o fenómeno desportivo centrámos a nossa atenção nos clubes desportivos regionais de maior representatividade e longevidade. Estes influenciam e são influenciados pelas representações sociais e culturais, pelo que o acompanhamento dos seus princípios, da sua missão e finalidade, das acções desenvolvidas e do seu percurso desde os primeiros anos da sua fundação até uma década após a conquista da autonomia política, administrativa, financeira, económica e fiscal da RAM, mostrou-se fundamental para uma análise cuidada e atenta. Centrando a nossa atenção nos períodos compreendidos entre 1910 e 1926, 1945 e 1955 e entre 1974 e 1987/88, o que se pretende saber, de facto, é se os clubes desportivos - Marítimo, Nacional e União - constituem-se como um fenómeno isolado ou representam em si um factor estruturante de desenvolvimento social, cultural e identitário do espaço insular. O presente trabalho trata-se de um contributo preliminar para um maior interesse pelo estudo académico de um fenómeno de ancestralidade respeitável, particularmente o desportivo.
Resumo:
GOMES FILHO, Tarcísio. A união entre técnica e musicalidade na metodologia de ensino do piano da professora Isabelle Vengerova. In: Encontro Regional da ABEM Nordeste, 7., João Pessoa, PB, 2008. Anais ... João Pessoa, PB, 2008.
Resumo:
The Triennial Evaluation of Coordination for the Improvement of Higher Education Personnel (CAPES) is made according to several indicators, divided into several issues and items, and their weights. In these it is evident the importance of scientific periodicals. This study aims to evaluate the relative efficiency of post-graduate students in Business Administration, Accounting and tourism evaluated by CAPES in Brazil. The methodology used the data envelopment analysis - DEA (Data Envelopment Analysis). The data were obtained from the site and organized by the CAPES Qualis score. The analysis was performed by the DEA variable returns to scale, product-oriented (BCC-O), with data from the three-year periods 2004-2006 and 2007-2009. Among the main results are the average increase significantly the relative efficiency of the programs in the period 2007-2009 compared to 2004-2006 period, the highest average efficiency of programs linked to public institutions in relation to private, doctoral programs with the present average efficiency sharply higher than those only with masters, and senior programs in general were more efficient. There is also moderate and significant correlation between the efficiency scores and concepts CAPES. The Malmquist index analysis showed that more than 85% of programs had increased productivity. It is noteworthy that the main effect that influences the increase of the Malmquist index is the displacement of the border (Frontier-shift)
Resumo:
Analysis of the role of the Union Accounts Court on the control of regulatory agencies, with the objective of identifying the limits of the Institution s acting on the aim activities of the agencies, particularly the control limits of the Court on the merits of discretionary administrative actions, taking into account the autonomy of these entities in the model of regulatory state. Analyzes the principle of administrative legality, the control of public administration, state s action in the economy and facing regulatory agencies, their emergence, evolution and characteristics. Includes the study of jurisprudence and doctrinal differences, as for the limits of the powers conferred by the constitutional legislator to Federal Court of Audit, regarding the control of agencies aim activities, or, in other terms, their regulatory and inspector missions of market, under the principle of administrative legality. Performs analysis, based on case studies involving Court s audits on regulatory agencies. Are appreciated differences within the Institution about the their decisions effects - imposed or not - as regards the arrangements to be adopted by regulatory agencies to correct the flaws and omissions found during Court s inspections, in which content of the act of public agent, despite their technical nature, can happen the criterion of convenience and opportunity
Resumo:
The present dissertation, elaborated is based on the deductive method, through the use of the General Theory of Resources concepts, by the main types of judgments existing in the Code of Civil Procedure, the interlocutory judgment and sentence, as well as the features and effects that challenge these decisions, we sought to identify on this theme one of the greatest evils facing the justice system in the world, which is the processing delays. This slowness in adjudication affects seriously the principle of effectiveness, one of the postulates of procedural law and society as a whole. Thus, the use of tort serves to fight the interlocutory decision and appeal which challenges the judge`s ruling. It is a resource for excellence in appellate system as it meets with the most awaited decision of the process. In weighing the importance of the appeal that seeks to oppose the court decision today by the numerous reforms that the procedural system has been through, it has ended up to transform the process ineffective or inconsistent, for it is much easier to have efficacy in a interlocutory decision for preliminary injunction than by judgment on the merits of the judge. This is due to the prevision of the resources and their effect to those decisions. That is, the interlocutory decision involves interlocutory appeal only in the devolved effect, allowing its provisional execution, and the sentence has as recourse to appeal the double effect, remanding and suspension, which necessarily prevents its provisional execution. But it undeniably shows a paradox, because as to give effect to a measure that is based on a mere probability by a summary cognition, partial and superficial, and stop it on a decision by a court that is closer to the truth and sure, for a full and depleting cognition? It is seriously affect the principle of effectiveness. Therefore, starting from this ineffectiveness, sought to defend the solution of this problem with the approval of the bill n. º 3.605/2004 or the new Code of Civil Procedure project that modifies the general rule the effects of appeal. That is, remanding and suspensive, as to merely remanding effect to and thereby enable the provisional execution of the judgment of the court of the first degree of jurisdiction, giving effectiveness and enhancing the decision of the magistrate, making a fair distribution of time in the process and better guaranteed principle of access to justice
Resumo:
In this work, a performance analysis of transmission schemes employing turbo trellis coded modulation. In general, the performance analysis of such schemes is guided by evaluating the error probability of these schemes. The exact evaluation of this probability is very complex and inefficient from the computational point of view, a widely used alternative is the use of union bound of error probability, because of its easy implementation and computational produce bounds that converge quickly. Since it is the union bound, it should use to expurge some elements of distance spectrum to obtain a tight bound. The main contribution of this work is that the listing proposal is carried out from the puncturing at the level of symbol rather than bit-level as in most works of literature. The main reason for using the symbol level puncturing lies in the fact that the enummerating function of the turbo scheme is obtained directly from complex sequences of signals through the trellis and not indirectly from the binary sequences that require further binary to complex mapping, as proposed by previous works. Thus, algorithms can be applied through matrix from the adjacency matrix, which is obtained by calculating the distances of the complex sequences of the trellis. This work also presents two matrix algorithms for state reduction and the evaluation of the transfer function of this. The results presented in comparisons of the bounds obtained using the proposed technique with some turbo codes of the literature corroborate the proposition of this paper that the expurgated bounds obtained are quite tight and matrix algorithms are easily implemented in any programming software language