998 resultados para AUDITORÍA FISCAL - BOYACÁ (COLOMBIA) - 2008-2011


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A comunicação empresarial se desenvolve a passos largos, acompanhando as mudanças ocorridas no mercado, no universo da comunicação e na própria sociedade. A gestão do relacionamento com os públicos de interesse das organizações se tornou mais complexa e faz com que os profissionais da área atentem para as novas realidades do mercado. Em função desse novo cenário, é fundamental a capacitação do profissional para lidar com as mídias sociais, e ela deve se iniciar já no momento de sua formação universitária. Para a pesquisa bibliográfica, utilizamos como principais autores Bueno (2009), Scott (2008; 2011) e Terra (2011).Por serem assuntos relativamente novos, foram realizadas, ainda, entrevistas semiestruturadas com autores/pesquisadores da área para verificar as situações ideais do ensino da comunicação organizacional atuais. Com objetivo de apresentarmos as condições, percepções e desafios da formação do profissional da comunicação de Mato Grosso do Sul para trabalhar com a comunicação empresarial, foram feitas entrevistas semiestruturadas com os professores das faculdades e fechadas com os acadêmicos, de forma que demos atenção especial para seus conhecimentos e suas práticas nesses novos ambientes de interação. Dentre os resultados encontrados estão a necessidade da formação ampla do profissional com conhecimento da área da comunicação e organizações e a conclusão que essa formação integral garante à atuação dele em qualquer mídia/ferramenta.

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This dissertation aims to identify and describe the phenomenon of discursive representation of victim and defendant in court judgment genre. Researchis part of general theoretical framework of text linguistics and more specifically in textual discourse analysis (ATD) theory developed by Jean-Michel Adam ([2008] 2011). Discursive representation notion proposed by ATD is one of the most important aspects of semantic dimension of the text, being complemented in the work of Grize (1990, 1996) from schematization notion. In this perspective, this work is guided by studies of text linguistics with Koch (2012, 2005, 2004), Marcuschi (2012, 2008, 2005), Rodrigues, Passeggi and Silva Neto (2010, 2012, 2014), with genre Bazerman (2005), Bakhtin (1992) and the juridical discourse with Capez (2012), Pimenta (2007), Lourenço (2013) and Gomes (2013) . Methodologically, is a documentary research, presenting qualitative and descriptive characters and is guided by the inductivedeductive method. Corpus consists of a judicial sentence, criminal, collected electronically from Court of Justice of São Paulo - Judiciary website in consultation Judged1st Degree, with the theme of violence against women. Analysis procedures use semantic categories of discursive representation, such as referencing, predication, modification and the spatial and temporal location. Results are focused on the construction of discursive representation of (victim and defendant) from PdV distinct enunciators, which may approach or distance themselves according to argumentative text orientation. Thus, considering social importance of forensic text and, in particular, court judgment in the lives of citizens, it was possible to realize the importance of developing research that addresses the study of text semantic dimension, especially in construction of representations of discourse objects

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Like numerous other mini ficçion genres, the Flash fiction is configured as a concise and brief genre, but it can still preserve some elements of the traditional tale, such as: narrator, space-temporal unit, characters and plot. For some authors, the emergence of this genre is strictly connected to the speed and diversity of forms of communication in the current social context, that require the reader other skills in addition to reading and writing. Considering the importance of these skills in a literate society and recognizing this genre as potentially effective tool for the development of literacy, this research has as objective to describe the development and implications of didactic sequence directed the literacy practices with the Flash fiction genre. Thus, the research becomes effective in an elementary school vespertine class in 9th grade from Escola Estadual Dr. José Gonçalves de Medeiros, located in the city of Acari-RN. As theoretical assumptions, it will be used fundamentals from Literacy Studies as social practice, especially that ones discussed by the writings Kleiman (1995), Hamilton (2000), Soares (2012), Mortatti (2004) and Rojo (2012). To subsidize the literary literacy, it will be used the theoretical contibutions of Borges (2000), Candido (2004), Pinheiro (2001) and Silva e Silveira (2013). In what relates to the study about the storytellers, it was taken by support the postulates of Gotlib (2006), Bosi (1997), Cortázar (1999), Talbot (2002), Poe (s/d), Luzia de Maria (2004), as well as studies by researchers and writers as Spalding (2007; 2008; 2011), George (2007), Freire (2004) and Trevisan (1994), among others who are dedicated to study Flash fiction. In the methodological field, the proposed perspective anchors itself in an action-researching guidelines (MOREIRA; CALEFFE, 2006) and in the approach of a qualitative data (BOGDAN; BIKLEN, 1994), since it talks to interpretation of diagnosed situation, implementation of intervention actions organized in didactic sequence (SCHNEUWLY; DOLZ, 2004; BARROS; RIVERS-registry, 2014), including description and evaluation of results achieved from the implementation of such actions. The discussions generated indicate that the work with Flash ficition, developed by means of didactic sequences, contributes to the reflection on teaching strategies of Portuguese, used to prepare the students to meet the demands of reading and writing of contemporary society.

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Veterinary medicines (VMs) from agricultural industry can enter the environment in a number of ways. This includes direct exposure through aquaculture, accidental spillage and disposal, and indirect entry by leaching from manure or runoff after treatment. Many compounds used in animal treatments have ecotoxic properties that may have chronic or sometimes lethal effects when they come into contact with non-target organisms. VMs enter the environment in mixtures, potentially having additive effects. Traditional ecotoxicology tests are used to determine the lethal and sometimes reproductive effects on freshwater and terrestrial organisms. However, organisms used in ecotoxicology tests can be unrepresentative of the populations that are likely to be exposed to the compound in the environment. Most often the tests are on single compound toxicity but mixture effects may be significant and should be included in ecotoxicology testing. This work investigates the use, measured environmental concentrations (MECs) and potential impact of sea lice treatments on salmon farms in Scotland. Alternative methods for ecotoxicology testing including mixture toxicity, and the use of in silico techniques to predict the chronic impact of VMs on different species of aquatic organisms were also investigated. The Scottish Environmental Protection Agency (SEPA) provided information on the use of five sea lice treatments from 2008-2011 on Scottish salmon farms. This information was combined with the recently available data on sediment MECs for the years 2009-2012 provided by SEPA using ArcGIS 10.1. In depth analysis of this data showed that from a total of 55 sites, 30 sites had a MEC higher than the maximum allowable concentration (MAC) as set out by SEPA for emamectin benzoate and 7 sites had a higher MEC than MAC for teflubenzuron. A number of sites that were up to 16 km away from the nearest salmon farm reported as using either emamectin benzoate or teflubenzuron measured positive for the two treatments. There was no relationship between current direction and the distribution of the sea lice treatments, nor was there any evidence for alternative sources of the compounds e.g. land treatments. The sites that had MECs higher than the MAC could pose a risk to non-target organisms and disrupt the species dynamics of the area. There was evidence that some marine protected sites might be at risk of exposure to these compounds. To complement this work, effects on acute mixture toxicity of the 5 sea lice treatments, plus one major metabolite 3-phenoxybenzoic acid (3PBA), were measured using an assay using the bioluminescent bacteria Aliivibrio fischeri. When exposed to the 5 sea lice treatments and 3PBA A. fischeri showed a response to 3PBA, emamectin benzoate and azamethiphos as well as combinations of the three. In order to establish any additive effect of the sea lice treatments, the efficacy of two mixture prediction equations, concentration addition (CA) and independent action ii(IA) were tested using the results from single compound dose response curves. In this instance IA was the more effective prediction method with a linear regression confidence interval of 82.6% compared with 22.6% of CA. In silico molecular docking was carried out to predict the chronic effects of 15 VMs (including the five used as sea lice control). Molecular docking has been proposed as an alternative screening method for the chronic effects of large animal treatments on non-target organisms. Oestrogen receptor alpha (ERα) of 7 non-target bony fish and the African clawed frog Xenopus laevis were modelled using SwissModel. These models were then ‘docked’ to oestradiol, the synthetic oestrogen ethinylestradiol, two known xenoestrogens dichlorodiphenyltrichloroethane (DDT) and bisphenol A (BPA), the antioestrogen breast cancer treatment tamoxifen and 15 VMs using Auto Dock 4. Based on the results of this work, four VMs were identified as being possible xenoestrogens or anti-oestrogens; these were cypermethrin, deltamethrin, fenbendazole and teflubenzuron. Further investigation, using in vitro assays, into these four VMs has been suggested as future work. A modified recombinant yeast oestrogen screen (YES) was attempted using the cDNA of the ERα of the zebrafish Danio rerio and the rainbow trout Oncorhynchus mykiss. Due to time and difficulties in cloning protocols this work was unable to be completed. Use of such in vitro assays would allow for further investigation of the highlighted VMs into their oestrogenic potential. In conclusion, VMs used as sea lice treatments, such as teflubenzuron and emamectin benzoate may be more persistent and have a wider range in the environment than previously thought. Mixtures of sea lice treatments have been found to persist together in the environment, and effects of these mixtures on the bacteria A. fischeri can be predicted using the IA equation. Finally, molecular docking may be a suitable tool to predict chronic endocrine disrupting effects and identify varying degrees of impact on the ERα of nine species of aquatic organisms.

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O crescimento do mercado de bens simbólicos se tornou realidade em todos os continentes. Particularmente, o futebol, desde a Copa do Mundo de 1990, passou por crescimento financeiro incomum. A exploração da paixão dos torcedores/consumidores pelo futebol e por seus respectivos clubes transformou-se em grande atividade comercial e de prestação de serviços, após o advento da Lei Pelé em março de 1998. Consequentemente, os clubes deixaram de ser meras agremiações esportivas e se tornaram grandes organizações, responsáveis por oferecer um produto atraente e cada vez mais rentável. A estratégia empreendedora da gestão de Andrés Sanchez possibilitou ao Sport Club Corinthians Paulista, em 2012, alcançar o primeiro lugar de empresa no futebol brasileiro e a sexta colocação no cenário mundial. Por meio de pesquisa exploratória de natureza qualitativa, ex-post factum, acompanhada de entrevista em profundidade com gestores participantes do empreendimento e membros da torcida organizada, o objetivo central da pesquisa, na perspectiva fenomenológica, buscou identificar as estratégias empregadas na Gestão Andrés Sanchez para a valorização da marca. Os resultados da pesquisa apontam para a integração das estratégias funcionais com a estratégia dos negócios. Na percepção dos entrevistados, a visão empreendedora permitiu ao clube, em quatro anos (2008-2011), formar a base de seu acelerado crescimento para, posteriormente, alcançar posicionamento diferenciado e, consequentemente, vantagem competitiva sustentável.

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La constitución política en su artículo primero ha establecido el modelo político en el cual se enmarca el Estado Colombiano, precepto que por su prevalencia normativa, se convierte en fundamento de todo actuar y que se expresa así: Colombia es un Estado social de derecho, organizado en forma de República unitaria, descentralizada, con autonomía de sus entidades territoriales, democrática, participativa y pluralista, fundada en el respeto de la dignidad humana, en el trabajo y la solidaridad de las personas que la integran y en la prevalencia del interés general. La introducción de este nuevo modelo político implica un cambio radical en la forma de concebir el Estado, ante la pérdida sacramental del texto legal entendido como emanación de la voluntad popular y la mayor preocupación por la justicia material y por el logro de soluciones que consulten la especificidad de los hechos (M.P. BARÓN, Ciro., 1992), situación que conviene un cambio de pensamiento en la elaboración de las normas y que a partir, de 1991 debe consultar su impacto en la solución de los problemas que aquejan la sociedad. Consecuente con lo anterior, el sistema tributario, no puede ser ajeno a los postulados incluidos en el artículo primero de la constitución política atrás citado, y en tal sentido la Asamblea Constituyente, aunque en su momento no acogió las recomendaciones dadas por el Instituto Colombiano de Derecho Tributario, en el sentido de incluir un artículo que dijera que los tributos debían fundarse en la capacidad económica del sujeto pasivo, si consagró en su artículo 363 que el sistema tributario debía fundarse en los principios de equidad y progresividad, entre otros (BRAVO, 1997). Es aquí donde se centra el presente proyecto de investigación, que busca indagar por el principio de progresividad, que por efecto metodológicos se limitara a las pyme, específicamente en la pequeña empresa, aquella con planta de personal entre once (11) y cincuenta (50) trabajadores y activo total entre quinientos un (501) y menos de cinco mil un (5.001) salarios mínimos legales mensuales vigentes. Estas personas jurídicas, se ven abocadas a una fuerte carga impositiva directa, en el cual el impuesto de renta recobra relevancia, haciéndose necesario analizar su impacto a las luces de la nueva reforma, a efecto de vislumbrar la efectiva materialización del principio de progresividad o por si el contrario los recientes cambios normativos han contradicho el mandato impuesto en la Constitución política en cuanto al respeto que debe contener toda norma en materia tributaria, en cuanto al principio objeto de estudio.

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El proyecto de investigación se enfoca en el análisis en un tema de gran relevancia para el derecho tributario en la época actual, toda vez que el gobierno logró sacar avante una reforma tributaria con la que pretende ajustar huecos fiscales, y en la cual plantea una serie de medidas de impacto sobre toda la sociedad, entre las que se encuentra la creación de un nuevo impuesto, denominado de normalización tributaria, incorporado en el capítulo V, que trata los mecanismos de lucha contra la evasión fiscal. Desde la presentación del proyecto de reforma tributaria presentado en el año 2014 por el gobierno nacional, empezaron a realizarse múltiples críticas al proyecto, por cuanto no ofrecía medidas de fondo para solucionar el déficit fiscal, y por incluir artículos que podían contrariar la constitución política colombiana, como es el caso del impuesto de normalización tributaria y es en este último punto es donde se centra el presente proyecto.

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Presenta hojas plegadas de tablas sinópticas con las distancias entre ciudades

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Este trabajo recoge los principales aprendizajes en investigación y desarrollo generados en el marco del proyecto Indicadores de calidad en los Servicios Sociales (INCASS) (Plan Nacional I+D+i 2008-2011). El artículo se inicia con una referencia introductoria al conocimiento en la acción social y el Trabajo Social y a los rasgos básicos de la investigación en Trabajo Social y sus dificultades. Continúa describiendo las principales características del proyecto INCASS, en tanto que contexto de los aprendizajes generados, para después identificar los principales aspectos a considerar para optar a una convocatoria competitiva de financiación de la investigación. El trabajo concluye con una apuesta por la investigación desde el Trabajo Social para reforzar su identidad, su posición, su práctica profesional y la calidad de los servicios en que se ejerce

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Los resultados de las primeras evaluaciones del Proyecto Ovejas Prolíficas de INIA (2008-2011) muestran que la cruza Frisona Milchschaf x Corriedale o Finnish Landrace x Corriedale desteta 60 % más corderos que la Corriedale pura y, por otro lado, la cruza Finnish Landrace x Frisona Milchschaf desteta 85 % más que la Corriedale pura. Sin embargo y bajo las mismas condiciones productivas, no se conoce el comportamiento al parto y la producción de calostro de estos nuevos biotipos. Para recabar información, se realizó un experimento en INIA La Estanzuela, Colonia, Uruguay (34ºS; 57ºO) donde se utilizaron 61 borregas de 4-6 dientes nacidas en la primavera del año 2010. Se utilizaron dos razas puras: Corriedale (C.C) y Frisona Milchschaf (M.M) y las cruzas Finnish Landrace x Corriedale (F.C), Frisona Milchschaf x Corriedale (M.C), 3/4 Frisona Milchschaf - 1/4 Finnish Landrace (M.(F.M)) y 7/8 Finnish Landrace - 1/8 Corriedale (F.(FxF.C)), apareadas con carneros Texel. El incremento de sangre Finnish en la cruza redundó en un aumento en la prolificidad (2,2; 2,3 y 2,4 para 1/4; 1/2 y 7/8 Finnish) con corderos más livianos y menor asistencia al parto. Tanto la media sangre Milchschaf como la pura tuvieron una prolificidad similar e intermedia (1,8 M.C y 1,7 M.M) mientras que la asistencia al parto fue alta. La producción y composición de calostro fue similar entre biotipos a excepción de M.M que produjo más. No existió diferencia en eficiencia placentaria entre biotipos. El peso vivo al nacimiento de los corderos influyó sobre el comportamiento de los mismos en su primera hora de vida, precisamente en el tiempo desde el nacimiento hasta que lograron pararse y mamar.

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Children who have experienced a traumatic brain injury (TBI) are at risk for a variety of maladaptive cognitive, behavioral and social outcomes (Yeates et al., 2007). Research involving the social problem solving (SPS) abilities of children with TBI indicates a preference for lower level strategies when compared to children who have experienced an orthopedic injury (OI; Hanten et al., 2008, 2011). Research on SPS in non-injured populations has highlighted the significance of the identity of the social partner (Rubin et al., 2006). Within the pediatric TBI literature few studies have utilized friends as the social partner in SPS contexts, and fewer have used in-vivo SPS assessments. The current study aimed to build on existing research of SPS in children with TBI by utilizing an observational coding scheme to capture in-vivo problem solving behaviors between children with TBI and a best friend. The current study included children with TBI (n = 41), children with OI (n = 43), and a non-injured typically developing group (n = 41). All participants were observed completing a task with a friend and completed a measure of friendship quality. SPS was assessed using an observational coding scheme that captured SPS goals, strategies, and outcomes. It was expected children with TBI would produce fewer successes, fewer direct strategies, and more avoidant strategies. ANOVAs tested for group differences in SPS successes, direct strategies and avoidant strategies. Analyses were run to see if positive or negative friendship quality moderated the relation between group type and SPS behaviors. Group differences were found between the TBI and non-injured group in the SPS direct strategy of commands. No group differences were found for other SPS outcome variables of interest. Moderation analyses partially supported study hypotheses regarding the effect of friendship quality as a moderator variable. Additional analyses examined SPS goal-strategy sequencing and grouped SPS goals into high cost and low cost categories. Results showed a trend supporting the hypothesis that children with TBI had fewer SPS successes, especially with high cost goals, compared to the other two groups. Findings were discussed highlighting the moderation results involving children with severe TBI.

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This dissertation applies statistical methods to the evaluation of automatic summarization using data from the Text Analysis Conferences in 2008-2011. Several aspects of the evaluation framework itself are studied, including the statistical testing used to determine significant differences, the assessors, and the design of the experiment. In addition, a family of evaluation metrics is developed to predict the score an automatically generated summary would receive from a human judge and its results are demonstrated at the Text Analysis Conference. Finally, variations on the evaluation framework are studied and their relative merits considered. An over-arching theme of this dissertation is the application of standard statistical methods to data that does not conform to the usual testing assumptions.

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Bogotá (Colombia) : Universidad de la Salle. Facultad de Ciencias Económicas y Sociales. Programa de Finanzas y Comercio Internacional

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In September 2015, the Working Group on Biological Parameters (WGBIOP) recommended an otolith exchange for Mullus surmuletus and Mullus barbatus in 2016 (Otolith Exchanges proposals for 2016/2017; ICES, 2015). Kélig Mahe (IFREMER, France) was decided to be the responsible to organise this otolith exchange. Two otolith exchanges (2008, 2011), and two age reading workshops (ICES, 2009; 2012), have been taken place until now (Mahé et al., 2012). A total of 13 readers from 5 countries (France, Spain, Italy, Cyprus and Greece) participated at the exchange of 2016. The otoliths of 465 individuals (345 M. barbatus & 120 M. surmuletus), sampled from 2011 to 2014 in the Mediterranean Sea (Central Adriatic Sea, Cyprus, Levantine Spain coasts, Balearic Islands) were used for this exchange. For both Mullus species, the precision values were very low, the PA ranged between 56 and 67% the CV ranged from 32 to 64% and the APE ranged from 1.9 to 3.6%. The results by area and species showed the same trend with the first age groups presenting the higher CV values and in some cases lower PA values. These results could be explained by the position of the first growth increment and the two different approaches of reading interpretation used by the readers (ICES, 2012).

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O presente artigo objetiva divulgar um incipiente recomendações sobre orçamento/financiamento das políticas públicas no Brasil e suas possibilidades de promoção da equidade de sexo/gênero e raça/etnia. Na primeira parte, sistematiza os achados de pesquisa quanto a e equidade de sexo/gênero e raça/etnia. Em um segundo momento, o texto apresenta dados inéditos sobre o financiamento tributário do orçamentário público com recorte de gênero e raça, demonstrando que o maior peso mulheres, principalmente as negras. A terceira seção enfatiza o orçamento público como uma escolha política do Estado e apresenta os Programas Selecionados (Raça, e Gênero) no Plano Plurianual (PPA) 2008-2011. __________________________________________________________________________________________________ ABSTRACT