1000 resultados para INVERSIONES BANCARIAS - ASPECTOS JURIDICOS
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El presente trabajo de investigación consiste en la descripción y análisis de teorías de gestión de cambio organizacional sobre un caso de estudio en particular, como lo es el cambio en el proceso de solicitud y gestión de proyectos de Software en la compañía Inversiones Colombia tras su venta al Banco de Brasil. El problema de investigación trata la percepción de los empleados frente a la implementación del cambio anteriormente mencionado. Dicho análisis contribuye a identificar los aspectos positivos y negativos de dicha implementación a través del uso de un modelo logit, el cual es planteado a través del análisis de los modelos de Lippit’s citado por Mitchell (2013) y Lewin’s (1951). Los aspectos positivos y negativos permiten definir estrategias para la implementación de cambios que ayuden a la maximización de los aspectos positivos y la disminución o eliminación de los aspectos negativos. La investigación se realizó utilizando diferentes técnicas como: documentación de procesos internos de la compañía, encuestas y revisión de la literatura. Lo anterior favoreció para la formulación de conclusiones, donde resalta la importancia de utilizar una teoría de implementación de cambio organizacional que ayude a maximizar los aspectos positivos de una gestión del cambio y donde los hallazgos reflejan la poca comunicación y socialización que se hizo a los empleados sobre el cambio a implementar, además de que no se hizo una sensibilización sobre el nuevo proceso a implementar.
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Una guía para la evaluación de los sistemas de control interno bajo la perspectiva de un enfoque COSO, en las Instituciones Financieras no Bancarias en el área de cartera de préstamos, consiste; en hacer posible que la unidad de auditoria interna de estas entidades, exprese una opinión sobre si la ejecución de auditoria está enfocada respecto a todo lo sustancial, de acuerdo a un marco de referencia para reportes emitidos como criterio básico, para la evaluación de controles internos implementados por la administración dentro de esa área, cuyo fin es optimizar dicho examen, mejorando de manera notable su calidad reflejada en los resultados. La investigación se enfocó bajo el objetivo de desarrollar técnicas y procedimientos de Auditoría de Interna que ayuden a mejorar la calidad con que se confeccionan los programas de auditoria y planificación de esta, generando así mecanismos para determinar si los resultados alcanzados por los programas han generado el impacto esperado. En el Capítulo I, Marco Teórico evidencian las simientes que dan pauta a la investigación. Se establecen los antecedentes históricos de la Auditoría como profesión y su posterior desarrollo desde su nacimiento hasta el día de hoy; además de, la historia y evolución del enfoque COSO. De igual manera se detallan diferentes definiciones de la Actividad. Dado el área de investigación, la temática se centra en la Auditoría Interna basada en un enfoque COSO para controles internos; haciendo referencia a los tipos de control existentes y base legal para su ejecución, principios generales de Auditoría y procedimientos de Auditoría. El Capítulo II describe la Metodología de la Investigación y sus diferentes etapas. El estudio se llevó a cabo en las Instituciones Financiera no Bancarias. De acuerdo con lo anterior, la población analizada está formada por siete instituciones de este tipo, analizando específicamente las Unidades de Auditoría Interna. La recolección de datos se estableció mediante la consulta bibliográfica en relación al tema. El Análisis y Presentación de los Resultados Obtenidos se representa en el diagnóstico de los resultados, este se realizó considerando las acciones concretas realizadas por las entidades investigadas en torno al área de cartera de préstamos, presentando los resultados obtenidos de acuerdo a una auditoria interna basada en un enfoque COSO. En el Capítulo III se desarrolla la Propuesta de una guía para la evaluación de los sistemas de control interno bajo la perspectiva de un enfoque COSO en las Instituciones Financieras no Bancarias en el área de cartera de préstamos. La propuesta persigue coadyuvar en el desempeño del trabajo de las Unidades de Auditoria Interna y sus principales necesidades, y con ésta se busca proporcionar una herramienta para facilitar los exámenes en el área del desempeño de las carteras de préstamos. Se pretende llenar las necesidades de control expresadas en la investigación, organizando el trabajo de Auditoría de acuerdo a las necesidades reales y emergentes de las Instituciones Financieras no Bancarias. En el Capítulo IV se concluye que debido a la centralización de los diseños de control por parte de la administración no se ejecutan de acuerdo lo planificado, pues las evaluaciones se enfocan hacia la ejecución financiero-presupuestaria y no hacia aspectos de calidad.
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Universidad de Costa Rica. Posgrado en Administraci?n y Direcci?n de Empresas. Maestr?a Profesional en Administraci?n y Direcci?n de Empresas, 2015
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En las últimas décadas, la naturaleza y el alcance de los territorios —en particular, de las ciudades— se han transformado aceleradamente. La introducción de las perspectivas del desarrollo económico y del desarrollo humano sustentable ha dado lugar a una fuerte tendencia para que los territorios sean los principales jugadores de un escenario cada vez más global, que se ha visto acelerado por la masificación de las tecnologías de la información y las telecomunicaciones, la mayor tendencia a la liberalización del comercio, las menores restricciones a los flujos de capital, así como la localización de multinacionales con plantas globales. En este contexto, las ciudades se consolidan como un sistema interactivo e integrado a una red global que se relaciona con sus pares, que compite por conseguir recursos y que busca posicionarse en el escenario global como un nodo atractivo.
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Two hundred and six patients with severe head injury (Glasgow Coma Scale of 8 points or less after nonsurgical resuscitation on admission), managed at Intensive Care Unit-Hospital das Clínicas - Universidade Estadual de Campinas were prospectively analysed. All patients were assessed by CT scan and 72 required neurosurgical intervention. All patients were continuously monitored to evaluate intracranial pressure (ICP) levels by a subarachnoid device (11 with subarachnoid metallic bolts and 195 with subarachnoid polyvinyl catheters). The ICP levels were continuously observed in the bedside pressure monitor display and their end-hour values were recorded in a standard chart. The patients were managed according to a standard protocol guided by the ICP levels. There were no intracranial haemorrhagic complications or hematomas due the monitoring method. Sixty six patients were punctured by lateral C1-C2 technique to assess infectious complications and 2 had positive cerebrospinal fluid samples for Acinetobacter sp. The final results measured at hospital discharge showed 75 deaths (36,40%) and 131 (63,60%) survivors. ICP levels had significantly influenced the final results (p<0,001). The subarachnoid method to continuously assess the ICP levels was considered aplicable, safe, simple, low cost and useful to advise the management of the patients. The ICP record methodology was practical and useful. Despite the current technical advances the subarachnoid method was considered viable to assess the ICP levels in severe head injury.
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In this work we present the optogalvanic effect in ionized gases in an historical perspective. This effect was observed for the first time by Foote and Mohler in 1925, and explained by Penning in 1928 for mixtures (Ne-Ar) and pure gases (or vapours) in 1937. Also, we show some aspects of the contributions of Romenian authors for the development of optogalvanic spectroscopy, which was used as a new technique only after 1964.
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The ammonia synthesis from its elements plays an important role in the survival of humankind. A short historical development of discoveries of the nitrogen cycle, the nitrogen sources for agriculture and the ammonia synthesis (in laboratory and industry) are presented. Some brief aspects of nitrogen chemistry are described. Short biographies of Fritz Haber and Carl Bosch, the main persons in this epopee, are also presented.
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Immobilized Metal Ion Affinity Cromatography - IMAC - is a group-specific based adsorption applied to the purification and structure-function studies of proteins and nucleic acids. The adsorption is based on coordination between a metal ion chelated on the surface of a solid matrix and electron donor groups at the surface of the biomolecule. IMAC is a highly selective, low cost, and easily scaled-up technique being used in research and commercial operations. A separation process can be designed for a specific molecule by just selecting an appropriate metal ion, chelating agent, and operational conditions such as pH, ionic strength, and buffer type.
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Currently, owing to the occurrence of environmental problems, along with the need of environmental preservation, both the territory management of Hydrographic Basin and the conservation of natural resources have proven to have remarkable importance. Thus, the mean goal of the research is to raise and scrutinize social-economic and technologic data from the Mogi Guaçu River Hydrographic Basin (São Paulo, Brazil). The aim is to group municipalities with similar characteristics regarding the collected data, which may direct joint actions in the Hydrographic Basin Management. There were used both the methods of factorial analysis and automatic hierarchical classifications. Additionally, there is going to be applied a Geographical Information System to represent the outcomes of the methods aforementioned, through the evolvement of a geo-referenced database, which will allow the obtainment of information categorically distributed including theme maps of interest. The main characteristics adopted to group the municipalities were: agricultural area, sugar cane production, small farms, animal production, number of agriculture machinery and equipments and agricultural income. The methodology adopted in the Mogi Guaçu River Hydrographic Basin will be analyzed vis-à-vis its appropriateness on basin management, as well as the possibility of assisting the studies on behalf of the São Paulo Hydrographic Basin groups, to regional development.
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This study subject to investigate the floristic composition and richness, the reproductive phenological patterns, the dispersal syndromes and life forms of species of a disjunt cerrado in semiarid climate at Araripe plateau during a one year period. We found 107 species and 41 families. Fabaceae, Myrtaceae, Poaceae, Apocynaceae, Euphorbiaceae and Malpighiaceae showed the largest number of species. For 47 of the woody species found, we studied the geographical distribution based on 27 papers of the Brazilian cerrados. Twelve species are of widespread occurence in the cerrado, and 13 are restricted to the Araripe plateau. Zoocory, autocory, and anemocory are the predominant syndromes of dispersal. The predominant life forms were phanerophytes (50.7%), hemicriptophytes (14.9%) and camephytes (13.1%). The cerrado of Araripe have lower species richness than continous cerrados, but a similar pattern of reproductive phenology, dispersal syndromes and life forms in more humid zones.
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The study assessed phloem canal development and ultra-structure in shoot apices of Spondias dulcis G. Forst., phloematic canal ultra-structure in shoot apices of Tapirira guianensis Aubl., and floral canal ultra-structure and development and fruit canal ultra-structure of the latter specie. The flower and fruit canals of Anacardium humile St.Hil. were also studied ultra-structurally. The canals in shoot apices of S. dulcis show schizo-lysigenous formation and the floral canals of T. guianensis show schizogenous development. Epithelial cells of S. dulcis and T. guianensis canals have rough endoplasmic reticulum, free ribosomes, elongated plastids of several shapes with osmiophilic inclusions and dictyosomes with production of vesicles. Such organelles participate in the secretion of a heterogeneous exudate, which is comprised of hydrophilic and lipophilic substances. The epithelial cells of the fruit of A. humile present elongated plastids with circular membrane system, which are involved in the synthesis of lipophilic substances. The results of the ultra-structural analyses of the epithelial cells corroborate the results previously obtained in a histochemical study. In the histochemical study, lipophilic and hydrophilic substances were identified in the canals of T. guinanensis and S. dulcis and only lipophilic substances were identified in the canals of A. humile. Based on the ultrastructural aspects of the secretory canals of T. guianensis and S. dulcis we concluded that the plastids of the epithelial cells of the two species are different although they produce secretion of similar composition. A new record for the family is the presence of a great number of circular plastids in epithelial cells of the fruit of Anacardium humile. The pattern found in the secretory canals of the studied species is the ecrine type of secretion release.
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This article deals with the theme of teacher training from the historical and theoretical perspectives. In the first part, the historical focus is introduced and the trajectory of teacher training in Brazil is examined, dividing it into six periods beginning with the passing of the Law of Schools of First Letters in 1827 and closing with the promulgation of the new law for national education in 1996. The second part deals with theoretical aspects, considering the two basic models of teacher training, their implications for the training of teachers of primary and pre-school education, the dilemma resulting from the contraposition between the two models and the way for overcoming it and concluding with observations on the training of teachers for special education.
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Purpose: A survey was carried out on one hundred patients of the Emergency Service of the Ophthalmology Department of the Hospital das Clinicas of the University of Campinas (UNICAMP), in order to analyze the personal characteristics and the barriers against getting resolving ophthalmologic assistance. Variables, were the following: sex, age, home town, average distance between the place of initial symptoms and first visit to the hospital, time spent between the first examination (if performed in any other service) and the examination performed at the Hospital das Clinicas of University of Campinas, diagnosis, veracity of emergency, need to refer patients previously seen in other services to our Service and possibility of assistance and treatment at a secondary level. Methods: The sample showed the following characteristics: distances between 20 and 100 kilometers covered by 50.0% of the patients to be seen at University of Campinas. 75.0% of those patients needed someone to stay with them and 67.0% came from other municipalities. The long distances covered meant additional expenses for the treatment of diseases which should be treated locally. Results: Among the patients referred to University of Campinas by ophthalmologists of other services, 87.5% could have their diseases treated at a secondary level of assistance and 66.7% of real emergencies and 60% of false emergencies took longer than 7 days to reach the emergency room of University of Campinas. This shows the poor infrastructure of secondary services regarding excellence of emergency care and education of patients. Conclusions: We recommend education of general physicians and ophthalmologists for emergency eye care and also the supply of both secondary and tertiary public services or medicare, strategically setup in the whole state of Sao Paulo.
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The authors present the analysis of 27 computed tomography scans (CT) of 18 children which were divided in three groups according to clinical and tomographic criteria. Group 1 was characterized mainly by epilepsy and calcifications. Group 2 was characterized by intracranial hypertension and several tomographic aspects: edema, cysts and nodules were seen in three patients; hydrocephaly and calcifications were seen in two patients and CT was normal in one patient. Group 3 had patients with epilepsy or headache and variable tomographic patterns. The results are discussed based on the available literature.
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Universidade Estadual de Campinas . Faculdade de Educação Física