Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Biståndshandläggare inom äldreomsorgens upplevelse av sin arbetssituation : En kvalitativ studie ur ett salutogent perspektiv

Syftet med denna uppsats var att genom ett salutogent perspektiv få en ökad förståelse för, inom äldreomsorgen verksamma, biståndshandläggares arbetssituation samt att undersöka vad som kan bidra till att biståndshandläggares arbetssituation upplevs som lättare och mindre påfrestande. Metoden som använts är kvalitativa intervjuer där sex biståndshandläggare verksamma i Värmland har intervjuats. Intervjuerna analyserades genom teman ur KASAM och resulterade i kategorier under varje tema. Under temat begriplighet framkom att biståndshandläggare får stöd från sina kollegor men att de också önskar att det fanns mer resurser för handledning. Biståndshandläggare utför mer än vad som ingår i arbetsbeskrivningen. Under temat hanterbarhet framgår att hög arbetsbelastning hanteras genom att biståndshandläggarna måste planera, strukturera och prioritera. Kollegornas stöd gör arbetet lättare att hantera då de genom att prata med varandra bearbetar känslomässigt påfrestande delar av arbetet. De uttryckte olika behov av att reflektera över sitt arbete. Biståndshandläggare har en stor frihet att planera sin egen arbetsdag och de samverkar med andra professioner. Under temat meningsfullhet framgår att biståndshandläggare finner mening i att göra skillnad för den enskilde. Vårt resultat visar att biståndshandläggarna är utsatta för stress i sitt arbete och att de också har förmåga att möta stressen, men förmågan att möta stressen minskar när arbetsbelastningen blir för hög. 

Caracterização genotípica de doentes portugueses com patologias associadas ao complexo multienzimático lisossomal: sialidose e galactosialidose

Dissertação de mestrado em Biologi apresentada à Faculdade de Ciências da Universidade do Porto, 2008

Haemulidae, modelo cariotípico de estase evolutiva

Conselho Nacional de Desenvolvimento Científico e Tecnológico

Receção estética do texto e promoção da educação literária : trabalho colaborativo interdisciplinar

Dissertação apresentada à Escola Superior de Educação do Instituto Politécnico de Castelo Branco para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Supervisão e Avaliação Escolar.

Mediação na redução de riscos e minimização de danos na toxicodependência: práticas e desafios

Trabalho de Projeto apresentado à Escola Superior de Educação de Paula Frassinetti para obtenção do grau de Mestre em Intervenção Comunitária, especialização em Educação Para a Saúde

Purificação e caracterização parcial de uma B-D glicosidase de Artemia franciscana com ação sobre celobiose e lactose

-D-glucosidase (EC 3.2.1.21) is one of the most interesting glycosidases, especially for hydrolysis cellobiose releasing glucose, is last step degradation of cellulose. This function makes the -D-glucosidase is of great interest as a versatile industrial biocatalyst, being critical to various bio-treatment / biorefinery processes, such as bioethanol production. Hen in the report, a -D-glucosidase was extracts from protein extracted of the invertebrate marine Artemia franciscana was purified and characterized with a combination of precipitation with ammonium sulfate (0 - 30%, 30 to 50%, 50 to 80%), the fraction saturated in the range of 30 to 50% (called F-II) was applied in a molecular exclusion chromatography, in Sephacryl S-200, the fractions corresponding to the first peak of activity of -D-glucosidase were gathered and applied in a chromatography of ion exchange in Mono Q; the third peak this protein obtained chromatography, which coincides with the peak of activity of -D-glucosidase was held and applied in a gel filtration chromatography Superose 12 where the first peak protein, which has activity of -D-glucosidase was rechromatography on Superose 12. This enzyme is probably multimerica, consisting of three subunit molecular mass of 52.7 kDa (determined by SDS-PAGE) with native molecular mass of 157 kDa (determined by gel filtration chromatography on Superose 12 under the system FPLC). The enzyme was purified 44.09 times with a recovery of 1.01%. Using up p-nitrophenyl-β-D-glucopiranoside as substrate obtained a Km apparent of 0.229 mM and a Vmax of 1.109 mM.60min-1.mL-1mM. The optimum pH and optimum temperature of catalysis of the synthetic substrate were 5.0 and 45 °C, respectively. The activity of the -D-glucosidase was strongly, inhibited by silver nitrate and N- etylmaleimide, this inhibition indicates the involvement of radical sulfidrila the hydrolysis of synthetic substrate. The -D-glucosidase of Artemia franciscana presented degradativa action on celobiose, lactose and on the synthetic substrate -nitrophenyl-β-D-glucopiranoside indicating potential use of this enzyme in the industry mainly for the production of bioethanol (production of alcohol from the participating cellulose), and production hydrolysate milk (devoid of milk lactose)