O ensino contábil para empreendimentos econômicos solidários: um estudo na Incubadora Social da Universidade Federal de Goiás

A pesquisa permeia a contabilidade e autogestão existentes nos empreendimentos econômicos solidários, em que o modelo de gestão é democrático e participativo e requer ferramentas contábeis compatíveis com suas características. O objetivo é verificar se a aplicação de técnica de ensino-aprendizagem contábil baseada nas rotinas gerenciais e demandas dos usuários contribui com a decodificação da informação contábil, colaborando com o controle gerencial dos empreendimentos. Assim, foi feito experimento em que no pré-teste foi analisado o entendimento contábil no que tange ao conteúdo informacional, sua utilidade e domínio. No pós-teste foi feita análise dos efeitos da aplicação da técnica sobre esses entendimentos. O estudo foi realizado com 16 cooperativas pertencentes à Incubadora Social da Universidade Federal de Goiás e a coleta de dados foi realizada por meio de entrevistas estruturadas, observações e análise de registros. Estas foram transcritas e analisadas pelo método de análise de conteúdo, que consistiu em organizar categorias conceituais representantes do entendimento contábil testado, designada pela ocorrência ou expressão nos dados transcritos. A análise dos resultados foi feita pelo teste não-paramétrico, Postos Sinalizados de Wilcoxon. Os resultados apresentados não demonstraram diferenças significativas com relação ao entendimento contábil dos diretores e não diretores antes e depois da intervenção. Limitações como amostra e a rotatividade de pessoas na cooperativa denotam a necessidade de haver formações recorrentes para os cooperados. Para futuras pesquisas fica o tempo de curso ser prolongado permitindo a participação recorrente e de mais cooperados. Como implicações práticas têm-se a percepção dos cooperados na necessidade de ter e entender as ferramentas e controles para administrar à cooperativa.

Redes sociales científicas. La Web social al servicio de la investigación

Las redes sociales pueden considerarse como comunidades científicas que utilizan tecnologías participativas y comunicativas para el intercambio de información. Internet es el medio que, en esta ocasión, potencia las relaciones entre especialistas con la finalidad de desarrollar sus actividades de investigación. A lo largo de esta investigación se realiza una conceptualización de las redes sociales científicas. Se profundiza en las ventajas e inconvenientes que presentan y cuáles son sus ámbitos de aplicación. Finalmente se consigue obtener cuáles han sido las redes sociales más importantes dentro del ámbito educativo y las grandes ventajas que podrían proporcionar.

Avaliação da qualidade de vida nas doenças endócrinas

Trabalho Final do Curso de Mestrado Integrado em Medicina, Faculdade de Medicina, Universidade de Lisboa, 2014

Why a more accurate EU definition of SMEs matters. ECMI Commentary No. 35, 15 November 2013

As part of the European Union’s commitment to deliver greater access to finance for small- and medium-sized enterprises (SMEs), EU policy-makers will have to deal with a fragmented market landscape and responses by individual member states to address failures. On the basis of some early evidence, this Commentary calls for a rethinking on the part of the EU of its definition of an SME, which currently does not take into account the internal market dimension. A more accurate definition, reflecting the internal market and the stages of evolution of a firm and its financing needs, would allow better benchmarking and a comparison of policy responses that often claim to address market failures in SME finance.

A pore-forming haemolysin from the hookworm, Ancylostoma caninum

Hookworms feed on blood, but the mechanism by which they lyse ingested erythrocytes is unknown. Here we show that Ancylostoma caninum, the common dog hookworm, expresses a detergent soluble, haemolytic factor. Activity was identified in both adult and larval stages, was heat-stable and unaffected by the addition of protease inhibitors, metal ions, chelators and reducing agents. Trypsin ablated lysis indicating that the haemolysin is a protein. A closely migrating doublet of hookworm proteins with apparent molecular weights of 60-65 kDa bound to the erythrocyte membrane after lysis of cells using both unlabeled and biotinylated detergent-solubilised hookworm extracts. In addition, separation of detergent-soluble parasite extracts using strong cation-exchange chromatography, resulted in purification of 60-65 kDa proteins with trypsin-sensitive haemolytic activity. Erythrocytes lysed with particulate, buffer-insoluble worm extracts were observed using scanning electron microscopy and appeared as red cell ghosts with approximately 100 nm diameter pores formed in the cell membranes. Red blood cell ghosts remained visible indicating that lysis was likely caused by pore formation and followed by osmotic disruption of the cell. (C) 2004 Australian Society for Parasitology Inc. Published by Elsevier Ltd. All rights reserved.

Identifying the molecular phenotype of renal progenitor cells

Although many of the molecular interactions in kidney development are now well understood, the molecules involved in the specification of the metanephric mesenchyme from surrounding intermediate mesoderm and, hence, the formation of the renal progenitor population are poorly characterized. In this study, cDNA microarrays were used to identify genes enriched in the murine embryonic day 10.5 (E10.5) uninduced metanephric mesenchyme, the renal progenitor population, in comparison with more rostral derivatives of the intermediate mesoderm. Microarray data were analyzed using R statistical software to determine accurately genes differentially expressed between these populations. Microarray outliers were biologically verified, and the spatial expression pattern of these genes at E10.5 and subsequent stages of early kidney development was determined by RNA in situ hybridization. This approach identified 21 genes preferentially expressed by the E10.5 metanephric mesenchyme, including Ewing sarcoma homolog, 14-3-3 theta, retinoic acid receptor-alpha, stearoyl-CoA desaturase 2, CD24, and cadherin-11, that may be important in formation of renal progenitor cells. Cell surface proteins such as CD24 and cadherin-11 that were strongly and specifically expressed in the uninduced metanephric mesenchyme and mark the renal progenitor population may prove useful in the purification of renal progenitor cells by FACS. These findings may assist in the isolation and characterization of potential renal stem cells for use in cellular therapies for kidney disease.

Applying network analysis to the conservation of habitat trees in urban environments: a case study from Brisbane, Australia

In Australia more than 300 vertebrates, including 43 insectivorous bat species, depend on hollows in habitat trees for shelter, with many species using a network of multiple trees as roosts, We used roost-switching data on white-striped freetail bats (Tadarida australis; Microchiroptera: Molossidae) to construct a network representation of day roosts in suburban Brisbane, Australia. Bats were caught from a communal roost tree with a roosting group of several hundred individuals and released with transmitters. Each roost used by the bats represented a node in the network, and the movements of bats between roosts formed the links between nodes. Despite differences in gender and reproductive stages, the bats exhibited the same behavior throughout three radiotelemetry periods and over 500 bat days of radio tracking: each roosted in separate roosts, switched roosts very infrequently, and associated with other bats only at the communal roost This network resembled a scale-free network in which the distribution of the number of links from each roost followed a power law. Despite being spread over a large geographic area (> 200 km(2)), each roost was connected to others by less than three links. One roost (the hub or communal roost) defined the architecture of the network because it had the most links. That the network showed scale-free properties has profound implications for the management of the habitat trees of this roosting group. Scale-free networks provide high tolerance against stochastic events such as random roost removals but are susceptible to the selective removal of hub nodes. Network analysis is a useful tool for understanding the structural organization of habitat tree usage and allows the informed judgment of the relative importance of individual trees and hence the derivation of appropriate management decisions, Conservation planners and managers should emphasize the differential importance of habitat trees and think of them as being analogous to vital service centers in human societies.

COMPETÊNCIAS ORGANIZACIONAIS EM UM MERCADO REGULADO: A CONTRIBUIÇÃO DO SISTEMA DE INFORMAÇÕES DE BENEFICIÁRIOS DA ANS

A presente dissertação tem como objetivo estudar a contribuição do Sistema de Informação de Beneficiários da Agência Nacional de Saúde Suplementar SIB/ANS para a formação e o desenvolvimento de competências organizacionais junto às empresas operadoras de planos de saúde, necessárias para se adequarem á um mercado regulado. A pesquisa teve caráter descritivo e etapa qualitativa, com análise bibliográfica e documental, quantitativa, mediante levantamento de dados de beneficiários relacionados a 27 (vinte e sete) operadoras de planos de saúde sediadas no ABCD paulista. Realizou-se análise descritiva da importância para as empresas dos dados de beneficiários em relação às competências sobre o processo, técnica e sobre a organização. Observou-se que nas duas primeiras competências analisadas, de uma tendência de melhoria, sendo que na última competência analisada, fica a esperar por melhoria de resultado, uma vez que demonstra que falta integração entre os dados e informações sobre os usuários das empresas integrantes da amostra, além da existência de dados incompletos e do uso de procedimentos inadequados para suprir essa deficiência (grande freqüência de dados repetidos). Conclui-se que, como a finalidade do SIB é identificar o beneficiário e o plano de saúde por ele contratado, e somente 37% das OPS conseguiram atender a contento, sob os diferentes eixos de avaliação desta competência, os requisitos básicos dos objetivos do SIB não foram alcançados e/ou entendidos pelos 63% das demais operadoras, indicando que as operadoras de planos de saúde devem se atentar para os significados que pretendeu-se apresentar no presente trabalho, como forma de melhorarem seu desempenho e, conseqüentemente, sua competitividade em um mercado regulado.(AU)

QUALIDADE DE VIDA E STRESS DE CRIANÇAS E ADOLESCENTES COM CÂNCER EM ESTÁGIO DE REMISSÃO E RECIDIVA

O câncer em crianças até cerca de duas décadas, era considerado uma doença crônica, com prognóstico desfavorável, resultando na maioria dos casos, em morte. Atualmente, tem-se apresentado como uma doença com melhores perspectivas, onde 70% das crianças acometidas por essa doença podem ser curadas, quando diagnosticadas precocemente, e tratadas em centros especializados¹. Este estudo teve como objetivo, avaliar a qualidade de vida e o stress de crianças e adolescentes com câncer, em remissão e recidiva. Trata-se de um estudo correlacional, quali-quantitativo, transversal. Foi desenvolvido no ambulatório de oncologia pediátrica da Faculdade de Medicina do ABC, e na enfermaria do Hospital Mário Covas. Contou com a colaboração de 40 sujeitos, com idades entre 06 a 14 anos, de ambos os sexos. Como instrumento para medir a qualidade de vida, foi utilizado o Child Health Questionnaire (CHQ-PF50), que possui 15 conceitos em saúde, abrangendo aspectos físicos e psicossociais e para medir o stress, a Escala de Stress Infantil (ESI), que tem como objetivo, avaliar o stress da criança, através de reações físicas e psicológicas. Os resultados indicaram que no domínio físico (PhS), as crianças em situação clínica de recidiva e remissão não apresentam diferenças significativas em relação às variáveis: qualidade de vida e stress, porém, no domínio psicossocial (PsS), houve diferença estatisticamente significante, indicando que os meninos apresentam melhor qualidade de vida e menor stress, se comparados com as meninas, mostrando que o emocional interfere nesse resultado.(AU)

Matematiklärares kommunikation i början och i slutet av ett kompetensutvecklingsprojekt

Sammanfattning Studiens fokus var dels vilka kategorier av innehåll som framkom i lärarnas kommunikation dels vilka förändringar i innehållet som uttolkades i matematiklärares kommunikation i början och i slutet av ett kompetensutvecklingsprojekt. Kontexten i kompetensutvecklingsprojektet var i form av modellen learning study, där sju lärarlag, sammanlagt 20 lärare deltagit. Ramverket i studien var tematisk analys, analys av matematiska kompetenser samt funktionell textanalys. Studiens resultat visar på flera förändringar, till exempel att de fem uttolkade huvudkategorierna innefattade fler underkategorier i slutet av kompetensutvecklingsprojektet. När det gäller matematiskt innehåll så visar analysen att lärarna kommunicerade matematika kompetenser på ett mer mångfacetterat sätt i slutet av kompetensutvecklingsprojektet. Då lärarna kommunicerade matematikundervisning använde de sig till viss del av ett annat sätt att uttrycka sig i slutet än i början av kompetensutvecklingsprojektet. I början talade de till exempel om att höra vad eleverna uttrycker till att i slutet använda sig av ordet lyssna. Resultatet visade även förändringar avseende hur lärarna samtalade om laborativt material. Fokus har flyttats från det laborativa materialet till att lärarna funderade över vilken matematik som eleverna uttryckte med hjälp av det laborativa materialet.  

Organizing the innovation process:complementarities in innovation networking

This paper contributes to the developing literature on complementarities in organizational design. We test for the existence of complementarities in the use of external networking between stages of the innovation process in a sample of UK and German manufacturing plants. Our evidence suggests some differences between the UK and Germany in terms of the optimal combination of innovation activities in which to implement external networking. Broadly, there is more evidence of complementarities in the case of Germany, with the exception of the product engineering stage. By contrast, the UK exhibits generally strong evidence of substitutability in external networking in different stages, except between the identification of new products and product design and development stages. These findings suggest that previous studies indicating strong complementarity between internal and external knowledge sources have provided only part of the picture of the strategic dilemmas facing firms.

A comparison of integrated biomass to electricity systems

This thesis presents a comparison of integrated biomass to electricity systems on the basis of their efficiency, capital cost and electricity production cost. Four systems are evaluated: combustion to raise steam for a steam cycle; atmospheric gasification to produce fuel gas for a dual fuel diesel engine; pressurised gasification to produce fuel gas for a gas turbine combined cycle; and fast pyrolysis to produce pyrolysis liquid for a dual fuel diesel engine. The feedstock in all cases is wood in chipped form. This is the first time that all three thermochemical conversion technologies have been compared in a single, consistent evaluation.The systems have been modelled from the transportation of the wood chips through pretreatment, thermochemical conversion and electricity generation. Equipment requirements during pretreatment are comprehensively modelled and include reception, storage, drying and communication. The de-coupling of the fast pyrolysis system is examined, where the fast pyrolysis and engine stages are carried out at separate locations. Relationships are also included to allow learning effects to be studied. The modelling is achieved through the use of multiple spreadsheets where each spreadsheet models part of the system in isolation and the spreadsheets are combined to give the cost and performance of a whole system.The use of the models has shown that on current costs the combustion system remains the most cost-effective generating route, despite its low efficiency. The novel systems only produce lower cost electricity if learning effects are included, implying that some sort of subsidy will be required during the early development of the gasification and fast pyrolysis systems to make them competitive with the established combustion approach. The use of decoupling in fast pyrolysis systems is a useful way of reducing system costs if electricity is required at several sites because• a single pyrolysis site can be used to supply all the generators, offering economies of scale at the conversion step. Overall, costs are much higher than conventional electricity generating costs for fossil fuels, due mainly to the small scales used. Biomass to electricity opportunities remain restricted to niche markets where electricity prices are high or feed costs are very low. It is highly recommended that further work examines possibilities for combined beat and power which is suitable for small scale systems and could increase revenues that could reduce electricity prices.

Intumescent formulations incorporating melamine phosphate

Once familiar with the fire test rig constructed by M Kay, and modified to allow incorporation of both video and computer facilities, Melamine Phosphate production was scaled up from small to large laboratory scale, and then commercial scale production was considered. Samples produced at each stage were compared analytically, visually and in fire testing. The separation and drying stages on a commercial scale lay unresolved practically, due to lack of test facilities. Different cure regimes for the Araldite MY753 and Versamid system were investigated along with weathering tests and cured samples. Surface priming is suggested for large scale application, though on a small scale a clean unprimed surface was thought sufficient. Some samples heat, aired, cracked at the edges but remained bonded on fire testing. An intumescent sample containing Melamine Phosphate, Araldite and Versamid could not be applied to a vertical surface successfully, the viscosity had to be increased to allow application and curing, various additives were tested, two successful ones being fumed silica and a solvent, isopropanol. The low percentages fumed silica used was incorporated into the sample and the viscosity and fire test results compared with a `standard sample'. An expanding graphite incorporated into a standard sample made mixing and application increasingly difficult, due to the lubricating affect of graphite, but the char produced was a good quality, stable char. A suitable formulation could now be mixed, applied and cured, and assuming no adverse interaction between the additives would protect the sample in the event of a fire.

Analysis of organisational climate to improve the adequacy of primary health care in the State of Kuwait

This study covers two areas of contribution to the knowledge, firstly it tried to investigate rigourously the relationships of a number of factors believed that they may affect the climate perception, classified into three types to arrive to prove a hypothesis of the important role that qualification and personal factors play in shaping the climate perception, this is in contrast with situational factors. Secondly, the study tries to recluster the items of a wide-range applied scale for the measurement of climate named HAY in order to overcome the cross-cultural differences between the Kuwaiti and the American society, and to achieve a modified dimensions of climate for a civil service organisation in Kuwait. Furthermore, the study attempts to carry out a diagnostic test for the climate of the Ministry of Public Health in Kuwait, aiming to diagnose the perceived characteristics of the MoPH organisation, and suggests a number of areas to be given attention if an improvement is to be introduced. The study used extensively the statistical and the computer facilities to make the analysis more representing the field data, on the other hand this study is characterised by the very highly responsive rate of the main survey which would affect the findings reliability. Three main field studies are included, the first one was to conduct the main questionnaire where the second was to measure the "should be" climate by the experts of MoPH using the DELPHI technique, and the third was to conduct an extensive meeting with the very top management team in MoPH. Results of the first stage were subject to CLUSTER analysis for the reconstruction of the HAY tool, whereas comparative analysis was carried on between the results of the second and third stages on one side, the first from the other.

The structural properties of glassfibre reinforced plastics

The research work described in this thesis is concerned with the development of glassfibre reinforced plastics for structural uses in Civil Engineering construction. The first stage was primarily concerned with the design of GRP lamintes with structura1 properties and method of manufacture suitable for use with relatively large structural components. A cold setting, pressure moulding technique was developed which proved to be efficient in reducing the void content in the composite and minimising the exothermic effect due to curing. The effect of fibre content and fibre arrangement on strength and stiffness of the cornposite was studied and the maximum amount of' fibre content that could be reached by the adopted type of moulding technique was determined. The second stage of the project was concerned with the introduction of steel-wire "sheets" into the GRP cornposites, to take advantage of the high modulus of steel wire to improve the GRP stiffness and to reduce deformation. The experimental observations agreed reasonably well with theoretical predictions in both first and second stages of the work. The third stage was concerned with studying the stability of GRP flat rectangular plates subjected to uniaxial compression or pure shear, to simulate compression flanges or shear webs respectively. The investigation was concentrated on the effect of fibre arrangement in the plate on buckling load. The effect of the introduction of steel-wire sheets on the plate stability in compression was also investigated. The boundary conditions were chosen to be close to those usually assumed in built-up box-sections for both compression flanges and webs. The orthotropic plate and the mid-plane symmetric were used successfully in predicting the buckling load theoretically. In determining the buckling load experimentally, two methods were used. The Southwell plot method and electrical strain gauge method. The latter proved to be more reliable in predicting the buckling load than the former, especially for plates under uniaxial compression. Sample design charts for GRP plates that yield and buckle simultaneously under compression are also presented in the thesis. The final stage of the work dealt with the design and test of GRP beams. The investigation began by finding the optimum cross-section for a GRP beam. The cross-section which was developed was a thin walled corrugated section which showed higher stiffness than other cross-sections for the same cross-sectional area (i.e. box, I, and rectangular sections). A cold setting, hand layings technique was used in manufacturing these beams wbich were of nine types depending on the type of glass reinforcement employed and the arrangement of layers in the beam. The simple bending theory was used in the beam design and proved to be satisfactory in predicting the stresses and deflections. A factor of safety of 4 was chosen for design purposes and considered to be suitable for long term use under static load. Because of its relatively low modulus, GRP beams allowable deflection was limited to 1/120th of the span which was found to be adequate for design purposes. A general discussion of the behaviour of GRP composites and their place relative to the more conventional structural material was also presented in the thesis.