984 resultados para Informação Contábil


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The way to deal with information assets means nowadays the main factor not only for the success but also for keeping the companies in the global world. The number of information security incidents has grown for the last years. The establishment of information security policies that search to keep the security requirements of assets in the desired degrees is the major priority for the companies. This dissertation suggests a unified process for elaboration, maintenance and development of information security policies, the Processo Unificado para Políticas de Segurança da Informação - PUPSI. The elaboration of this proposal started with the construction of a structure of knowledge based on documents and official rules, published in the last two decades, about security policies and information security. It's a model based on the examined documents which defines the needed security policies to be established in the organization, its work flow and identifies the sequence of hierarchy among them. It's also made a model of the entities participating in the process. Being the problem treated by the model so complex, which involves all security policies that the company must have. PUPSI has an interative and developing approach. This approach was obtained from the instantiation of the RUP - Rational Unified Process model. RUP is a platform for software development object oriented, of Rational Software (IBM group). Which uses the best practice known by the market. PUPSI got from RUP a structure of process that offers functionality, diffusion capacity and comprehension, performance and agility for the process adjustment, offering yet capacity of adjustment to technological and structural charges of the market and the company

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This study aims to analyze tourist information provided by the official websites of the 2014 FIFA World Cup host cities. The framework developed by Díaz (2005) was applied to analyze different aspects, such as: local tourist information, tourist services distribution, communication and interaction between website and users, and website foreign language versions. This dissertation describes how society and tourism are related by analyzing the consequences of technological evolution in the travel and tourism sector, showing the importance of the use of information and communication technology to provide accurate, upto- date and low-cost information to tourist destinations. Because of the nature of the study, the research subjects are the 12 Brazilian host cities represented by their respective official webpages (cities, states and convention bureaus), and also Brazil s official website, totalizing 36 elements to be analyzed. The methodology has been characterized as descriptive and exploratory with quantitative analysis, and also using desk research and survey literature review. In order to analyze the data collected, parametric and nonparametric statistics tests were used, such as: variance analysis (ANOVA and KRUSKAL-WALLIS) to measure means variance between groups combined with multiple comparison tests (Tukey and Games Howell); nonparametric correlations tests (Kendall s Tau b); and cluster analyses. Finally, Microsoft Excel was used to collect data and SPSS for managing data through quantitative analyses tests. Overall, the websites of the south region showed better results than the other Brazilian regions. Despite this result, the data analysis demonstrated that the available tourist information are incomplete as it was verified that tourist host cities websites are unable to provide all the information needed for the web visitors to organize and plan their journey. This means that visitors have to look for more information in other sources

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This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures

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This study presents an investigation about customer profitability in the hotel industry. It exposes the hotel industry´s history and its managerial environment, besides its importance to the society and economy, considering the increasement of the hotel industry. It realizes a literature survey about the customer profitability, emphasizing the informations that are necessary to measurement. In order to perceive the hotel reality, a questionnaire was applied in some hotels classified as middle and great size. It has covered five Brasilian Northeast states. The objective of the research is to investigate the existence of an individual measurement to the customer profitability, through the hotel´s information systems. The results reveal that 81,6% of the sampled hotels do not evaluate the individual profitability obtained with the customers , while 18,4% do it. Although, 85,8% recognize the importance of the electronic system that supplies this information for decisions. Finally, it concludes that the informations about individual customer profitability may provide a good opportunity to the hotel maximize your customer relationships

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This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels

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Through the analysis of the informational activity at the primary care of SUS at the scale of places, this dissertation has as central objective to observe the dispute for the concepts of health and sickness, in the ambit of Brazilian Health Movement, featuring, on one hand, the clinic, biomedical or flexnerian line hegemonic, scientifically restrict and the primary frame of references for the Brazilian health politics and on the other hand a multiplicity of new proposals and critic thoughts to the current model, which have , as common characteristic, the worry with a territorial way of thinking the health context, therefore beyond the biological processes. On the first chapter we jut out with details these scientific and ideological movements, on a wider way, but also on the specificities of the public health s information politics. On the second chapter we analyze the downward health information circle at the basic care, observing the operational processes of the information s technical systems SIAB and e-SUS. On the third and last chapter, we give references to think about an upward health information circle, centered on the places, ruled by the notions of autonomy, organic solidarity and communicational density. It would possess, as method s primary horizon, the local organization of production and managing of information through the work of the Health Community Agent, privileging therefore the urgency of the most contingent needs of the people in theirs every day s life

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Raciocinando no contexto do programa neomecanicista para a Biologia, estudamos a natureza do processamento de informação no sistema vivo em geral, e no cérebro humano em particular, onde uma aplicação do modelo da Auto-Organização nos conduz à hipótese do Supercódigo. Este seria um programa mental, molecularmente codificado, responsável pelas competências inatas, como a competência lingüística. Fazemos também uma comparação entre nossa hipótese e a da Linguagem do Pensamento, proposta por Jerry Fodor.

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Esse estudo teve como objetivo examinar possíveis alterações na dinâmica intrínseca de crianças e adultos decorrentes de informações externas na realização de uma tarefa de manutenção da postura ereta. Participaram do estudo dez crianças de 8 anos de idade e dez adultos jovens de ambos os gêneros. Eles permaneceram na posição ereta dentro de uma sala móvel que foi movimentada continuamente para frente e para trás. Os participantes recebiam informação sobre o movimento da sala e eram solicitados a não oscilar ou a oscilar junto com o movimento da mesma. Os resultados mostraram que a manipulação da informação visual induziu oscilação corporal correspondente (dinâmica intrínseca) em crianças e adultos. Informação sobre o movimento da sala e solicitação de uma ação (informação comportamental) alteraram o relacionamento entre informação visual e oscilação corporal. Crianças apresentaram mais dificuldades em alterar a dinâmica intrínseca do que adultos, indicando que elas são mais dependentes da dinâmica intrínseca do que adultos. Esses resultados trazem implicações importantes para a situação de ensino-aprendizagem, pois indica que aprendizagem envolvendo crianças deve ser estruturada propiciando condições mais favoráveis para alterações na dinâmica intrínseca para que os objetivos da mesma sejam alcançados.

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O presente trabalho utilizou ferramentas de sensoriamento remoto e sistema de informação geográfica, aliadas às informações espectrais do solo e quantitativas e qualitativas do relevo, para a caracterização e discriminação das classes de solos desenvolvidos do Grupo Barreiras na região do município de Porto Grande, Amapá. Após o mapeamento semidetalhado de solos, realizou-se a caracterização pontual das amostras dos perfis por meio de espectroscopia de visível e infravermelho (400-2500 nm), e a análise espacial das redes de drenagem e relevo a partir de fotos aéreas e imagens de radar. As informações quantitativas do relevo foram mais eficientes na caracterização e discriminação dos solos estudados do que as qualitativas, enquanto as informações espectrais permitiram caracterizar os solos em nível pontual. Métodos espaciais utilizando redes de drenagem e relevo e métodos espectrais utilizando amostras pontuais complementam-se na caracterização e discriminação de solos na paisagem.

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Neste artigo construímos um entrelaçamento teórico-filosófico que tem como objetivo discutir a relação entre Modelagem Matemática e realidade do mundo cibernético. em particular, essa abrangência da realidade é evidenciada como um possível vetor de virtualização, isto é, como um aspecto que pode influenciar o modo como a problemática que envolve uma determinada situação ou entidade é compreendida. Para tanto, fazemos uma associação entre Modelagem Matemática e as transformações que envolvem os modos de ser denotados por real, possível, atual e virtual, tendo como base ilustrativa as quatro causas aristotélicas. Complementando essa associação, assumimos uma concepção de problema que permite uma consolidação entre as relações estabelecidas e, também, uma concepção de realidade que entende o mundo cibernético como uma de suas dimensões. Por fim, apresentamos um exemplo de Modelagem Matemática ocorrido em sala de aula, que visa caracterizar a realidade do mundo cibernético como um vetor de virtualização.

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Programas de melhoramento são atividades que se desenvolvem durante anos e, por isso, devem ser flexíveis ao ajuste às novas situações criadas por mudanças nas tendências de mercado, na situação econômica e aquelas causadas por aumento do volume e qualidade dos dados e, também, por novas técnicas propostas pela comunidade científica. O ajuste a essas últimas deve ser feito, principalmente, por meio da substituição e escolha do modelo mais adequado para a descrição do fenômeno, em um determinado cenário. Os dados de ganho de peso médio diário, de um programa de melhoramento de suínos, envolvendo as raças Duroc, Landrace e Large White, foram analisados por meio da teoria bayesiana, por meio de dois modelos candidatos. Foram simulados três níveis de informação à priori: informativa, pouco informativa e não informativa. O comportamento das curvas das distribuições à posteriori e as respectivas estimativas associadas a cada nível de informação à priori foram analisadas e comparadas. Os resultados indicam que no modelo mais simples, as amostras das três raças são suficientes para produzir estimativas que não são alteradas pela informação à priori. Com relação ao mais parametrizado, as estimativas, para a raça Duroc, são alteradas pelo conhecimento prévio e, nesse caso, deve se buscar a melhor representação possível da distribuição à priori para obtenção de estimativas que são mais adequadas, dado o estado de conhecimento atual do melhorista.

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Information is one of the most essential raw materials of the journalist. Therefore, for a positive professional development in all means of communication, one must use it with quality. Thus, the development of information proficiency can help with the execution of the job in a more efficient and responsible manner. All of which is indispensable facing the importance of the journalistic discourse as a mediator nowadays, as well as the challenges that the journalist faces with the advent of new information and communication technologies.

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The prenatal assistance is one of the health care pillars. This study aimed to conduct a critical evaluation of the SIS Prenatal in a city of São Paulo State, to compare its data with the local assistance and to verify the registry of pregnant women attended at Health Care Centers. It was analyzed the pregnant women records through consultation at Health Regional Unit and municipal health service. There were inconsistencies between the system and local registry. The failures were related to the inadequate filling of attendance files, besides scarce control of pregnant women files and scheduling on health centers. The results suggest the need for better planning of actions for the improvement of prenatal service quality.