940 resultados para Equivalência de Receitas


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Entre as traduções da Bíblia utilizadas nos países lusófonos, a clássica versão de João Ferreira de Almeida é a mais popular, mesmo quando o conceito de equivalência dinâmica é o impulsionador principal na produção de novas versões bíblicas. O texto da tradução original, tal como Almeida escreveu, jamais foi publicado e até agora não se conhece a localização de algum presumido manuscrito dela. As primeiras edições foram impressas com a revisão e aprovação do clero da Igreja Reformada Holandesa. Partindo do que se conhece da vida e da história da tradução de João Ferreira de Almeida, das seis primeiras edições do seu Novo Testamento e das edições do século XVIII do seu Antigo Testamento, esta pesquisa desenvolve um método para obtenção de uma edição crítica da obra de João Ferreira de Almeida, e o testa, produzindo uma versão crítica do Evangelho de Mateus.

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O presente estudo buscou a compreensão dos motivos que levam as empresas pesquisadas do setor automobilístico a gerir o conhecimento tácito, mediados pela gestão do conhecimento, na área de gestão de desenvolvimento de produtos. As questões de pesquisa que este estudo objetivou responder foram: Como empresas estudadas utilizam o conhecimento tácito para se tornarem mais eficientes e eficazes nas atividades/ operações? De que forma o conhecimento tácito é percebido na organização por parte dos funcionários e gestores? Para responder a estas perguntas houve a investigação de duas empresas do setor automobilístico, na área de desenvolvimento de produtos. Como base teórica para o desenvolvimento do presente estudo autores como Davenport e Prusak (1998), Nonaka e Takeuchi (1997) e Choo (2006) orientam esta pesquisa. A pesquisa abrange duas empresas do ramo automobilístico na região do ABC Paulista, com equivalência no número de funcionários e porte. Dentre os entrevistados há funcionários e gestores de áreas de gestão de projetos e produtos. A metodologia aplicada ao estudo foi de caráter qualitativo por meio de pesquisa exploratória-descritiva, sendo que o método de coleta de dados se deu a partir de entrevistas semiestruturadas. O estudo investigou quais as práticas usadas para a conversão do conhecimento, fatores facilitadores e fatores dificultadores para a conversão do conhecimento e as principais contribuições da aplicação das práticas e iniciativas voltadas gerir o conhecimento tácito, sob a ótica dos gestores e funcionários. Através do presente estudo pode-se verificar que existe a preocupação com a gestão do conhecimento nas empresas estudadas e que há práticas diversas relativas ao conhecimento tácito e que as formas de disseminação deste conhecimento são distintas. Algumas das práticas são os cursos de especialização, brainstorming e lesson learned e conversas informais. Nos fatores facilitadores há a troca de informação entre os pares, reuniões semanais, equipes multidisciplinares/ multifuncionais. Nos fatores dificultadores há a indicação de questões comportamentais, acúmulo de funções e tempo para partilhar informações.

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O projeto “Sénior-Ativo” resultou através da prática de um estágio académico como parte integrante do Mestrado em Actividade Física e Desporto, sendo dirigido para todos os adultos e idosos institucionalizados, primeiramente no Atalaia Living Care Center e em seguida no Centro Cultural e Desportivo de São José. Este projeto é considerado como relevante para a animação sociocultural desta população, visto constituir um meio social e educativo que trouxe soluções para alguns problemas, tais como o envelhecimento da população, o aumento da longevidade e o constante crescimento do tempo livre. A investigação realizada permitiu demonstrar que a criação e a implementação de sessões educativas nesta faixa etária é essencial para o fortalecimento e desenvolvimento das suas capacidades mentais, físicas e sociais. O projeto “Sénior-Ativo” teve como objetivos fundamentais o prolongamento do envelhecimento ativo, providenciar atividades físicas, cognitivas e de socialização e também momentos de lazer, convívio e boa disposição para todos os utentes, a partir da criação e implementação de atividades físicas, cognitivas, de expressão plástica e de expressão e comunicação, promotoras do desenvolvimento pessoal e social, lúdicas e comunitárias. Todas as sessões tiveram em consideração a educação não formal, para permitir às pessoas envolvidas nestas sessões uma aprendizagem mais acolhedora e significativa, tendo sido planeadas de acordo com os interesses, gostos, objetivos, motivações, histórias e experiencias de vida destes indivíduos. Durante este projeto, os adultos e os idosos participaram, através dos seus conhecimentos, competências e habilidades, em diversas tarefas, como por exemplo na conceção de objetos comemorativos de algum dia especial, em diálogos, debates, na discussão de receitas, nas reflexões, entre outras atividades.

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Nos últimos anos a Sociedade tem sido flagelada com consecutivas fraudes financeiras. Estes atos ilícitos causam prejuízos notáveis para as organizações e para as Nações, uma vez que, as receitas perdidas não são aplicadas em novos projetos empresariais, nem no combate das desigualdades sociais. O objetivo principal deste trabalho é aferir os fatores motivadores da fraude. Para tal, depois de analisar o conceito prolixo da fraude, a multiplicidade tipológica da fraude, bem com as diversas teorias explicativas da fraude, foram definidas três hipóteses de investigação. As quais visam testar os fatores motivadores da fraude apresentado no “Triângulo da Fraude” e no “Diamante da Fraude”, bem como, um novo fator motivador da fraude, que é a ganância. Com base na metodologia de investigação qualitativa, nomeadamente a análise de conteúdos, foi estudado o caso da falência da Bernard L. Madoff Investments Securities, LLC, ocorrida em dezembro de 2008, e da falência do Banco Português de Negócios (BPN), ocorrida em 2008. Os dados obtidos permitiram validar as hipóteses de investigação formuladas, provando que as fraudes analisadas foram motivadas por cinco fatores: pressão, oportunidade, racionalização, capacidade e ganância. Desta forma, fica patenteada a legitimidade da teoria do “Triângulo da Fraude” e do “Diamante da Fraude”, surgindo, ainda, a teoria da “Estrela da Fraude”. Face ao exposto, este trabalho contribuirá para o enriquecimento da literatura nacional e internacional sobre a fraude. Consideramos que esta dissertação contribuirá, também, para sensibilizar os gestores de que as suas instituições não estão inumes à ocorrência de fraudes. Julgamos que este trabalho pode, também, contribuir para os políticos e cidadãos, ajudando-os a compreender melhor a fraude e as suas consequências. Contudo, a investigação não se encerra aqui, pelo que esperemos ter contribuído para a abertura de novos caminhos, ou seja, para investigações de maior envergadura, a fim de corroborar, ainda mais, este novo fator da fraude (ganância), bem como outros novos fatores motivadores da fraude.

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As tributações autónomas encontram-se perfeitamente integradas no sistema fiscal português, sendo, hoje aceites de forma quase generalizada como necessárias à prossecução de objetivos de justiça fiscal, ao mesmo tempo que cumprem uma importante função no domínio da obtenção de receita fiscal. Ao longo dos anos as opções legislativas têm conduzido a sucessivos alargamentos da sua base tributável e ao agravamento das taxas, o que comprova a sua consolidação no nosso sistema fiscal. Considerando a incidência sobre determinados encargos e despesas dos sujeitos passivos, visam desincentivá-los de as praticar, sendo que são bastante mais gravosas relativamente às pessoas coletivas do que às pessoas singulares. O seu peso no total das receitas fiscais não é muito significativo, mas, num momento em que o Esta-do precisa de incrementar as suas receitas fiscais para garantir a sustentabilidade das finanças públicas, as tributações autónomas são muito relevantes na prossecução desse objetivo. Apesar de estarem diretamente ligadas aos impostos diretos, as tributações autónomas aproximam-se mais dos impostos indiretos pois incidem sobre a despesa e o consumo e não sobre o rendimento dos sujeitos passivos.

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Data Visualization is widely used to facilitate the comprehension of information and find relationships between data. One of the most widely used techniques for multivariate data (4 or more variables) visualization is the 2D scatterplot. This technique associates each data item to a visual mark in the following way: two variables are mapped to Cartesian coordinates so that a visual mark can be placed on the Cartesian plane; the others variables are mapped gradually to visual properties of the mark, such as size, color, shape, among others. As the number of variables to be visualized increases, the amount of visual properties associated to the mark increases as well. As a result, the complexity of the final visualization is higher. However, increasing the complexity of the visualization does not necessarily implies a better visualization and, sometimes, it provides an inverse situation, producing a visually polluted and confusing visualization—this problem is called visual properties overload. This work aims to investigate whether it is possible to work around the overload of the visual channel and improve insight about multivariate data visualized through a modification in the 2D scatterplot technique. In this modification, we map the variables from data items to multisensoriy marks. These marks are composed not only by visual properties, but haptic properties, such as vibration, viscosity and elastic resistance, as well. We believed that this approach could ease the insight process, through the transposition of properties from the visual channel to the haptic channel. The hypothesis was verified through experiments, in which we have analyzed (a) the accuracy of the answers; (b) response time; and (c) the grade of personal satisfaction with the proposed approach. However, the hypothesis was not validated. The results suggest that there is an equivalence between the investigated visual and haptic properties in all analyzed aspects, though in strictly numeric terms the multisensory visualization achieved better results in response time and personal satisfaction.

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Brazil is the world's second largest producer of cassava, which most of the production is used to make flour and starch, generating large amounts of waste, cassava. In general, this waste is disposed of directly into the soil and waterways, causing serious environmental impacts. In view of this, the aim of this work was to evaluate the use of cassava wastewater water (cassava) as organic fertilizer in Brachiaria brizantha pasture. Marandu. The experiment was conducted at the Campus Macaíba the Federal University of Rio Grande do Norte. The treatments were increasing rates of cassava, applied to the soil as organic fertilizer. The experimental design was a randomized block design with six treatments and four replications. The treatments consist of cassava doses (0, 15, 30, 60 and 120 m³ ha- 1 ) and a treatment with mineral fertilizer (AM) in the form of NPK (140: 30: 120 kg ha-1 ). Three cuts with an interval of 60 days were carried out. The variables evaluated were: plant height; accumulation of morphological components of fodder; Trapping Light (IL); Leaf Area Index (LAI); Total chlorophyll (CT); Feature Production Seca (PMS). The dry matter production at a dose of 120 m³ha-1 had a quantitative increase, with a total production in 2796 kg ha-1 DM in the second cut, providing an increase of 493% compared to control, and the residual effect observed in the third cut caused a 100% increase compared to 0 m³ ha-1 . Comparing the PMS obtained with the use of AM and other treatments it was observed that it was the second cut equivalent to a dose of 120 m³ ha-1 and the third equivalence has been cut at doses 60 and 120 m³ha-1. For the variables plant height, IL, IAF, CT and leaves Mass adding cassava in the soil promoted a positive linear increase for the three cuts. However, with the AM the IAF was superior to the other treatments. The thatched mass reached its highest production (838 kg ha-1 DM) in the second cut when using a dose of 120 m³ha-1 . In dead material mass in the second and third sections, there was increased linearly increased total of 322 and 452% respectively, compared to a dose of 0 m³ha-1 . The use of cassava showed herbicidal effect for the variable mass of the undesirable negative linear response resulting in decreasing the amount of residue with increasing doses. Manipueira can be used as organic fertilizer in Brachiaria brizantha cv. Marandu for improvements in the productive characteristics, as promoted significant increases in 8 most of the variables studied, especially at a dose of 120 m³ha-1 . This benefits the environment by being alternative for disposal of cassava.

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The Nursing Homes are an important alternative care in the world, but Brazil still has no valid instrument to monitor the quality these institutions. In the United States, the Observable Indicators of Nursing Home Care Quality Instrument (OIQ) is used to assess the quality of Nursing Home care using 30 indicators of structure (2 dimensions) and process (5 dimensions) related to quality person-centered care. The present study aimed at cross-culturally adapting the OIQ in order to evaluate the quality of Nursing Home care in Brazil. Conceptual and item equivalence were determined to assess the relevance and viability of OIQ in the Brazilian context, using the Content Validity Index (CVI) and a group of specialists composed of 10 participants directly involved in the object of study. Next, operational, idiomatic and semantic equivalence were carried out concurrently. This consisted of 5 phases: (1) two translations and (2) their respective back translations; (3) formal appraisal of referential and general meaning; (4) review by a second group of specialists; (5) application of the pretest at three Nursing Homes by different social entities: health professionals, sanitary surveillance regulators and potential consumers. Measurement equivalence was evaluated by the Cronbach’s alpha test to verify the internal consistency of the instrument. To measure inter-evaluator agreement, the General Agreement Index (ICG) and Kappa coefficient were used. Timely compliance and 95% Confidence Interval of indicators, dimensions and total construct were estimated. The CVI obtained high results for both relevance (95.3%) and viability (94.3%) in the Brazilian context. With respect to referential meaning, similarity was observed, ranging between 90-100% for the first back translation and 70-100% for the second. In relation to general meaning, version 1 was better, classified as “unchanged” in 80% of the items, whereas in version 2 it was only 47%. In the pretest, the OIQ was easy to understand and apply. The following outcomes were obtained: a high Cronbach’s alpha (0.93), satisfactory ICG (75%) and substantial agreement between the pairs of evaluators (health professionals, regulators from the Superintendency of Sanitary Surveillance –SUVISA-, and potential consumers), according to the Kappa coefficient (0.65). It´s possible take the operational equivalence held since it preserved the original layout in the Brazilian version from the maintenance in application mode, response options, number of items, statements and scores. The performance of nursing homes obtained approximate average scores of 87, a variation 55-111 considering a range from 30 to 150 points. The worst outcomes were related to process indicators with a mean of 2.8 per item, while structure was 3.75 on a scale of 1 to 5. The lowest score was obtained for the care dimension (mean 2). The OIQ version was deemed to be a valid and reliable instrument in the Brazilian context. It is recommended that health professionals, regulators and potential consumers adopt it to access and monitor the quality of Nursing Home care and demonstrating opportunities for improvement.

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This thesis develops a new technique for composite microstructures projects by the Topology Optimization process, in order to maximize rigidity, making use of Deformation Energy Method and using a refining scheme h-adaptative to obtain a better defining the topological contours of the microstructure. This is done by distributing materials optimally in a region of pre-established project named as Cell Base. In this paper, the Finite Element Method is used to describe the field and for government equation solution. The mesh is refined iteratively refining so that the Finite Element Mesh is made on all the elements which represent solid materials, and all empty elements containing at least one node in a solid material region. The Finite Element Method chosen for the model is the linear triangular three nodes. As for the resolution of the nonlinear programming problem with constraints we were used Augmented Lagrangian method, and a minimization algorithm based on the direction of the Quasi-Newton type and Armijo-Wolfe conditions assisting in the lowering process. The Cell Base that represents the composite is found from the equivalence between a fictional material and a preescribe material, distributed optimally in the project area. The use of the strain energy method is justified for providing a lower computational cost due to a simpler formulation than traditional homogenization method. The results are presented prescription with change, in displacement with change, in volume restriction and from various initial values of relative densities.

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This work analizes the financing of Health Policies on the state of Rio Grande Do Norte, starting at the presumption that SUS is “Bombarded” by fiscal ajustments, as a neoliberal strategy to face capital crises.The trafectory of the financing of SUS demands the comprehension of two principles which are, in essence, contradictory: the “principle of universatility”, which is caracterized by the uncompromising defence of the fundaments of the Sanitary Reform, and the “principle of containment of social costs”, articulating the macroeconomic policy that has being developed in Brazil since the 1990s and which substantiantes itself on the 2000s.This last defends the reduction of the social costs, the maintanance of primary surplus and the privatization of public social services. Considering these determinations, the objective of this research constitues in bringing a critical reflection sorrounding the financing of the Health Policies on the state of Rio Grande do Norte, on the period from 2004 to 2012.Starting from a bibliografic and documentary research, it sought out to analyze the budget planning forseen on the Budget Guideline Law (LDO) and on the Multiannual Plans (PPA), investigating the reports of the Court of Auditors of the State of RN and gathering information about expenses with health, available on the System of Information About Public Budgeting in Health (SIOPS).The Analises of the data obtained, in light of the theoretic referece chosen, reveals trends in the public budget setting for health on the State of Rio Grande do Norte, which are: a tiny share of investment expenditure on health, when compared to other expenses, the amount used in daily fees and advertising; the high expense in personnel expenses, especially for hiring medical cooperatives;the strong dependence of the state on revenue transferences from the Union; the aplication of resources in actions of other nature considered as health, in exemple of the expenditures undertaken by the budgeting unit Supplying Center S/A (CEASA) on the function of health and subfunction of prophylactic and therapeutic and on the Popular Pharmacy program. Since 2006, expenses refering to Regime Security Servers (RPPA) on the area of health also have being considered as public actions and services in health for constitutional limit ends, beyond the inconsistencies on the PPAs with the actions performed efectively.

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This research aims to understand how the affective components involved in transgender relations with documents constitute specific ways in which these people recognize themselves and build their bodies and their paths, their life projects and their relationship with others. We understand that the documents, if the personal identification or those produced by social movements, legal actors and health and the State, are experienced by trans people beyond administrative functions that are initially thought, but also involve a series of emotional experiences mark their subjective processes, in how these people produce themselves and design in the world their sociality networks. We elected as research field two institutions located in the city of João Pessoa (Paraíba State), noting the intense institutional movement, political, social in favor of the rights of transexuals that have occurred in that city in recent years. Thus, the Rights Reference Centre for LGBT and Fight Against Homophobia (Espaço LGBT) and Health Clinic of Transvestites and Transexuals (Ambulatório de Saúde de Travestis e Transexuais) were the spaces where we find our interlocutors and analyze their experiences with the documents noting two key aspects: the search for first name change in the civil registry and the relationship of trans people with documents produced by the health policies and services such as protocols, records, receipts and psychiatric reports. We realized that although there is disagreement about the perception that our interlocutors have on the documentation that regulates health services, all reported experiencing embarrassment in social situations when you have those who make use of a document that is not consistent with the performance and “social face” taken. In addition to the reports of embarrassment, we saw that the discussion of social distress and trauma has grounded the platforms of social movements, public policy, legal processes and become “narratives of pains” that present strong potential micro-political on demand for rights to “trans people”.

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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.

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Public institutions, as well as other entities, if use of various assets for development of its activities. These assets are tools that help with the generation of benefit present and future. For the assets that compound the Property, Plant and Equipament, this loss of generation of future benefits is called Depreciation and must be recognized as an expense in the period in which it occurs. This way, be considered as an expense, the depreciation has negative influence on the composition of the entity’s income, as this is the result of the confrontation between revenue and expenditure incurred in the same period. The Brazilian legislation regulates it is necessary to recognize and disclosure in the financial statements, all of the situations that interfere with the composition of economic and financial income of the public institution. The main objective of this work was to verify if the states and cities recognize and disclosure the depreciation on their Statements of Financial Position. The data were extracted from datas of the Brazilian public administration’s entities.. The sample analyzed is 100% of the States (including the Federal District) and 91% of the Brazilian cities. The research found the historical evolution of the expenditure with depreciation, evidenced in the balance sheets of the Brazilian cities, in the last 10 years, in the period 1999 to 2008. The results indicate that 10 Brazilian states (37 %) did not show the depreciation of fixed assets in the Statements of Financial Position of the year 2008. The situation is even more worrying in relation to cities, because 4,971 (98.4 %) of 5,050 municipalities not evidenced the depreciation. The evidence found in this study indicate that public entities do not recognize the expense with depreciation, which may indicate that the economic income and financial position presented in the financial statements of these public entities does not accurately reflect the actual situation of institutional performance.

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Psychology is a relatively new scientific branch and still lacks consistent methodological foundation to support its investigations. Given its immaturity, this science finds difficulties to delimit its ontological status, which spawnes several epistemological and methodological misconceptions. Given this, Psychology failed to demarcate precisely its object of study, leading, thus, the emergence of numerous conceptions about the psychic, which resulted in the fragmentation of this science. In its constitution, psychological science inherited a complex philosophical problem: the mind-body issue. Therefore, to define their status, Psychology must still face this problem, seeking to elucidate what is the mind, the body and how they relate. In light of the importance of this issue to a strict demarcation of psychological object, it was sought in this research, to investigate the mind-body problem in the Phenomenological Psychology of Edith Stein (1891-1942), phenomenologist philosopher who undertook efforts for a foundation of Psychology. For that, the discussion was subsidized from the contributions of the Philosophy of Mind and the support of the phenomenological method to the mind-body problem. From there, by a qualitative bibliographical methodology, it sought to examine the problem of research through the analysis of some philosophical-psychological philosopher's works, named: "Psychic Causality” (Kausalität Psychische, 1922) and “Introduction to Philosophy" (Einführung in die Philosophie, 1920). For this investigation, it was made, without prejudice to the discussion, a terminological equivalence between the terms mind and psyche, as the philosopher used the latter to refer to the object of Psychology. It sought to examine, therefore, how Stein conceived the psyche, the body and the relationship between them. Although it wasn't the focus of the investigation, it also took into account the spiritual dimension, as the philosopher conceived the human person as consisting of three dimensions: body, psyche and spirit. Given this, Stein highlighted the causal mechanism of the psyche, which is based on the variations of the vital force that emerges from the vital sphere. In relation to the corporeal dimension, the philosopher, following the analysis of Edmund Husserl (1859-1938), highlighted the dual aspect of the body, because it is at the same time something material (Körper) and also a linving body (Leib). On the face of it, it is understood that the psyche and the body are closely connected, so that it constitutes a dual-unit which is manifested in the Leib. This understanding of the problem psyche-mind/body provides a rich analysis of this issue, enabling the overcoming of some inconsistencies of the monistic and dualistic positions. Given this, it allows a strict elucidation of the Psychology object, contributing to the foundation of this science.

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The industrial Brazilian pig farming despite of the constant advance in the genetic improvement, nutrition, and in handling, seasonality problems occur in the production of weaned piglet, mainly due to the stations of the year that can impact directly in the profitability. These problems can be deepen due to breed and line of decent used in Brazil are all source from tempered weather countries. To the pig farmer it's difficult to determine the relations between indoor temperature of the barns, relative humidity of the air and top thermal amplitude which can provide good reproductive rates for the boars and arrays lodged in conventional barns. The lack research to production of environmental indices of easy interpretation to pigs, which are not dependent of complicated handling machines and also which are not expensive is considered as a negative factor from the producers. the objective os this experiment is evaluate the effects of the stations of the year over the reproductive performance of the boars Agroceres PIC 425, Agroceres PIC 337 and D.B. Dambred LM 6200, and of arrays Agroceres Canborough 22, Penarlan Naima e DB90 Danbred, in addition develop an environmental index with easy interpretation and use to the pig farmers of the region of Uberlândia - MG, using the maxim temperatures, rainfall monthly accumulated and of the thermal amplitude of the barn. The features rated during the stations of the years 2013 and 2014 were the volume and spermatic quality of the boars and the mainly reproductive indexes of the arrays as the total number of piglets born alive and total number of weaned piglets/ array/ parturition. The station of the year which had the worst results in the reproductive feature of the boars and arrays was the spring. Boars from different line of decent are sensitive to the effects of stress of the heat of spring causing lowest volume, concentration and problems in the spermatic morphology (p<0,05). The spring prejudice the reproductive indexes of arrays from different line of decent (p<0,05) and the pig farmers of Uberlândia are subjected to operating losses and income evasion due to the thermal stress in the reproduction that added can reach $150.000,00 annual for each 1000 arrays lodged/year.