934 resultados para Demonstrações financeiras


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Na Amazônia o estado do Pará, e um dos estados com maior desenvolvimento do setor madeireiro e também um dos grandes responsáveis pelo desmatamento. Foram criados seguidos instrumentos legais no intuito de disciplinar a utilização dos recursos florestais. Embora se tenha avançado na criação de políticas com esta finalidade os resultados da aplicação prática destes instrumentos ainda estão aquém do esperado. Com a descentralização os estados passaram a ter maior responsabilidade sobre a gestão florestal, mas e questionável a capacidade dos órgãos estaduais de gerir seus recursos. Dentre as normas de comando e controle do uso dos recursos florestais o instituto do Manejo Florestal Sustentável desponta quase como uma unanimidade no meio técnico cientifico como um instrumento capaz de levar a indústria madeireira ao caminho da sustentabilidade. Vários estudos corroboram com esta afirmação, no entanto o nível de adesão a este instrumento é preocupante. O que se propõe no presente estudo e identificar o que de fato ocasiona o descrédito nas regulamentações do setor e de que maneira os diplomas legais podem ser executados com sucesso e conseqüentemente ser validados pelos atores envolvidos no setor madeireiro. Para o alcance desses objetivos no primeiro momento foram feitas entrevistas semi estruturadas com auxilio de questionários com empresários do setor em dois pólos madeireiros, um situado em uma fronteira antiga (Paragominas) e o outro em uma fronteira nova (Distrito de Castelo de Sonhos). No segundo momento realizaram-se entrevistas semi estruturadas com auxilio de questionário com instituições publicas e não governamentais a que atuam no setor e que foram mapeadas por esta pesquisa como atores chaves na criação e implantação de políticas sustentáveis para o setor. A pesquisa de campo avaliou a situação atual do setor madeireiro em relação às seguintes políticas públicas: Manejo florestal; Certificação Florestal; Concessão florestal e Municípios verdes. Os resultados observados indicam que a maioria dos empresários do setor desconhece no todo o em parte o que vem a ser manejo florestal, identificou-se também que o grau de adesão a lei está ligado tanto ao entendimento da mesma quanto as questões financeiras (políticas de incentivo). Neste sentido, rejeitou-se a hipótese de trabalho. Os empresários também relataram a burocracia para obter a liberação de um plano de manejo. Quanto à certificação florestal a maioria dos empresários se interessa por este mecanismo, no entanto os mesmos apontam que a burocracia é muito alta e relataram também questões econômicas. Sobre a concessão florestal identificou-se que falta informação e regras mais claras. Sobre o programa Municípios Verdes avaliou-se a partir dos resultados alcançados em Paragominas que o mesmo é eficiente e eficaz, pois para sua implementação é necessário que haja uma maior participação da sociedade com o poder público. Entende-se que as freqüentes alterações na lei não asseguram a conservação dos recursos florestais, e que a rigidez da lei não leva a gestão sustentada dos recursos naturais, sendo, portanto necessário que se crie políticas de fomento econômico e participação da sociedade na formulação de normas e leis, principalmente de atores diretamente afetados.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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O atual c ontexto internacional é reflexo de uma transformaçãosignificativa na ordem mundial baseada cada vez mais nas interações comerciaise financeiras condicionantes dos interesses e estratégias de ação dos países,fenômeno este identificado com o conceito de globalização. Esta nova realidadeimplicou adequações e mudanças nos comportamentos de alguns grupos e atoressociais brasileiros – como o movimento sindical – à medida que o Estado-naçãoperde capacidade de controlar a atuação empresarial neste novo contexto e,consequentemente, teve alterado o seu papel, ganhando um perfil supervisor emdetrimento de sua função de regulamentador. Neste artigo, discutimos como algumasorganizações sindicais brasileiras estão reagindo perante esta nova realidade e quetipo de iniciativas estão sendo tomadas a fim de fortalecer sua posição neste mundoglobalizado.

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Pós-graduação em Letras - FCLAS

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

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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This work presents a proposal for teaching financial mathematics to students from secondary school using mathematics investigation. This methodology is used for many researchers and this work follows the main ideas of Fonseca, Brunheira, and Ponte (1999) and Skovsmose (2000). With this methodology, we intend to develop activities that approximate real situations of daily life and we aim to help students to understand and make decisions about single commercial and finances negotiations. Such activities have open questions that provide students the opportunity to think about mathematical subjects like loans, financing and saving account. We show a short description of studies about the importance of financial education in secondary school and university. Our proposal is applied in Secondary School because we considering to use contents of this area in a very simple way, dealing with mathematical ideas in order to develop skills of critical analysis. We suggest a qualitative research with phenomenological approach, as a possibility analysis of collected data from this teaching proposal

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Initially, the text handles the theories of ancient classical and changes with the emerging of the debates of the schools of economic of Keynes and Kalecki. Over the years, from 1930 onwards, investment theories were debated and modified by various schools of economic thought. One of the debates that stands out in this work are the theories of Minsky that will bring new reformulations to Keynesian theory and a greater focus on psychological factors as determinants of investment decisions. Through financial instability hypothesis Minsky explains how the decisions to invest and the access to credit cause instability to financial system. Finally the work will show how access to credit is material when companies decide to invest and how these investments are often handled due to information asymmetries in the market. The financial institutions seek to maximize their profits while dribbling moral hazard and adverse selection, and thus the government needs to intervene once in a while as a regulator to maintain the solvency of the system

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Many small businesses suffer from a lack of control of goods stored. This lack of control affects other areas of the company as purchase, that can’t buy material in an advanced and accurated way. It also affects services provided by the company, especially when it is a store because for sell something it is necessary to have the material in the right time. Futhermore, the business isn’t able to identify obsolete items in stock, theft and vandalism, loss or damage to materials. All of these disorders can be converted into financial losses that make much difference to a small business that needs to remain competitive in the market facing the giants while generating a profit that allows it to invest in their growth. Therefore, any unnecessary expense is exceedingly harmful and any savings already differentiates it from other companies of similar size. This study deals with the application of production engineering tools as 5S, kanban and layout in a building materials retail to tackle problems that prevent this company to have a stock organized and accurated. Finally, we recorded gains that the company reached with the implementation of part of the solution proposed

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Facing a global scenario where oil is scarce and the emission of CO2 in the atmosphere is a world concern, the search for new methods of energy production becomes the focus of all countries. Based on these assumptions, the wind power gains highlight and happen to be the most exploited around the world, since this does not produce toxic waste, since it uses the wind, no raw material shortage and its cost and efficiency are increasingly attractive. Taking advantage of the geographical features of Brazil, coastal and territorial extension, this study aims to analyze the feasibility of using wind turbines widely used in Germany, one of the countries with the highest production of energy through wind, in Brazil. In order to increase the energy production without causing more environmental impacts, geographical analyses will be made, and to determine the features and costs of production of this type of energy generation, and at the end of this dissertation, will finish for one of the turbines, Montana, is it feasible to install, however due to the Government's little incentive return is not very expressive. With respect to the turbine Passaat, this is infeasible to install under current conditions

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Some experiments in Physics teaching have an amazing effect among the students, that is, generally be characterized by counteracting the initial expectations of students. This characteristic may contribute to the emergence of learning situations extremely promising. However, the privilege, by the teacher, the description of certain results shortens the involvement that the student could establish on teaching situations favor a more careful observation that can be done. We discuss in this paper, the that surprise may be manifested in the student on an experimental demonstration and its ability to mobilize the interest and curiosity of this student. We intend to observe the pedagogic value that represents the amazing effect such in situations of teaching and learning, particularly for the Teaching of Physics, as well as the possibilities for educational approaches.Through an extensive analysis of several authors who address about experimental learning activities, Epistemology of Science and Education, we found some results that lead us to understand some of the possibilities that the surprise element can propose. We describe a demonstration activity that we consider amazingly from our point of view and that was realized in a regular classroom in a of Rio Claro Public High School in the year of 2011

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The question of the solid waste is without a doubt one of the biggest problems faced for the world-wide population in the present time, resulting in the call “collapse of the garbage”. In this direction that appears the composting, in the scope of the treatment of organic waste origin, that in Brazil, approximately correspond 50% of the generated volume. However, the rare plants of selection and composting (UTC) existing at least do not obtain auto-to support themselves, increasing to each day the number of deactivations, almost always related the financial questions. In this direction, the present research brings the analysis of the economic viability of the implantation of a UTC for the city of Rio Claro-SP, relating it with the thick organic composition sales, for the cultures of vegetables cultivated in a ray of 30 km of the study area. For in such a way, they had been carried through, calculations concerning the regional demand for organic composition, and the verification of the implantation costs and operation of the plant. The reached results had been the flow of box for the first year of functioning of the UTC, as well as the break-even point between the gotten expenditures and prescriptions. From this relation investment profitability, it was verified that the UTC is presented impracticable under the economic point of view.

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Aspects are discussed on the chirality of drugs and their action in the human body, the benefits of using a drug in enantiomerically pure form and why, even today, despite the risks, many drugs are marketed as racemic mixture. Among the methods of separation there is the High Performance Liquid Chromatography (HPLC) which can be given in different ways using chiral additives in the mobile phase as in the system of ligand exchange in the ion pair system and the system of cavity or inclusion. Note also the wide variety of chiral stationary phases available in the market that allow high specificity using them according to the need and purpose of the method. The review of the topic is extremely important since it is a matter of public interest world that brings into play issues and financial policies