973 resultados para Acreedores externos


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The concern of the society with regard to the pollution if becomes each bigger and necessary time. This pollution generates damage for who is in contact, as much in economic terms how much in quality of life. The particulate matter is one of the main polluting the air, being the most harmful to human health, fine particles and ultra fine (below 2.5 μm in diameter). With this, this work had as objective to mensurar the pollution of air for material particulado through samplings in an urban center, in a siderurgical industry, a conventional coal bunker and a forest fire. The equipment used for the sampling of particles had been the DataRam4 (model DR 4000) and the Impactador de Andersen, both developed by company THERMO SCIENTIFIC. The first equipment uses a system of nefelometry and the second uses a gravimetrical system of sampling. During the carried through samplings, it can be observed in some cases the difficulty in the breath, badly be and low visibility that this type of pollutant can cause. In most cases the results were disturbing. In industry, conventional coal bunker and in the forest were measured values high concentration for particles smaller diameters. Peak concentrations issued were: 40,000 μg/m³, 182,000 μg/m³ and 400,000 μg/m³ for the industry, conventional coal bunker and forest, respectively. Already in the urban centre were satisfactory results, always staying within the limit allowed by the rules in force so far in the country

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The aim of this work is to analyze the stability of the rotational motion’s artificial satellite using the Routh Hurwitz Algorithm (CRH) and the quaternions to describe the satellite’s attitude. This algorithm allows the investigation of the stability of the motion using the coefficients of the characteristic equation associated with the equation of the rotational motion in the linear form. The equations of the rotational motion are given by the four cinematic equations for the quaternion and the three equations of Euler for the spin velocity’s components. In the Euler equations are included the components of the gravity gradient torque (TGG) and the solar radiation torque (TRS). The TGG is generated by the difference of the Earth gravity force direction and intensity actuating on each satellite mass element and it depends on the mass distribution and the form of the satellite. The TRS is created by changing of the linear momentum, which happens due to the interactions of solar photons with the satellite surface. The equilibrium points are gotten by the equation of rotational motion and the CRH is applied in the linear form of these equations. Simulations are developed for small and medium satellites, but the gotten equilibrium points are not stable by CRH. However, when some of the eigenvalues of the characteristic equation are analyzed, it is found some equilibrium points which can be pointed out as stables for an interval of the time, due to small magnitude of the real part of these eigenvalue

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Our twenty-first century society and the rhythm of life and work we have to face in our daily routine compel us to spend most of our lifetime in closed environments, in our houses, educational institutions, hospitals, airports, amongst as many others. The study of the air quality in internal environments (IAQ) is very important for monitoring people’s health effects and their environmental comfort in these locations. One essential parameter to analyze this measure is to evaluate the concentration of dispersed particulates in the air, specially focusing on those thinner particles (below the diameter of 2,5 μm), they can pose serious risks for human being because they can remain in the lungs, penetrate through the pores of our skin, amongst other harmful effects on human’s health. In this work the air quality inside the public library Profª Josina Vasques Ferrari and at Unesp public state library was evaluated, both located in Itapeva, as well as a third one, inside the Communitarian Library of the Federal University in Carlos (UFSCar) from march to may in 2012. In those environments it was analyzed if the concentration of particulates pose any real treat to the users. The equipment used for particle sampling in real time was DataRam 4 (Model DR 4000). The results given for those concentrations of particulates in both internal and external environments revealed figures within the safe standard established by the WHO (World Health Organization), from 25 to μg/m³, the only exception occurred on the fifth floor of the UFSCar library, where the average for concentration stayed at 25,30 of μg/m³

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The objective of the present work was to study the control of the dynamics of diatomic heteronuclear molecules interacting with electric fields created by lasers. Specifically in this work, the molecular photoassociation phenomenon will be analyzed. At this phenomenon, the atom's relative movement is described by a particle that moves in a morse potential well under the influence of an external time dependant force related to the external field. Based on the optimum control theory (OCT), it is presented at the present work laser pulses that alternate a given initial molecular state to a desirable end state, wich in this work was represented by the minimization of a cost functional that indicates how close. To do so, a computational sistem know as Genetic Algorithm (GA) was developed that can be characterizes as an extremelly eficient technique capable of scanning the solutions space and find results close to the optimum solutions

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Internationalization of the Colombian Conflict by the Involvement of External Actors: Action by the OAS in Demobilizing Paramilitary Groups in Colombia This paper discusses the effects of the internationalization of the Colombian armed conflict, understood as the participation of foreign actors in programs regarding the resolution of the conflict. Through an analysis of the involvement of multilateral and state actors, the authors argue that this process involved the dilemma between unilateralism and multilateralism. The empirical analysis is centered on the intervention of conflict mediation mechanisms from the Organization of American States (OAS), specifically the Mission to Support the Peace Process (MAPP/OAS), whose scope is aimed at demobilizing paramilitary groups in Colombia.

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This paper discusses the effects of the internationalization of the Colombian armed conflict, understood as the participation of foreign actors in programs regarding the resolution of the conflict. Through an analysis of the involvement of multilateral and state actors, the authors argue that this process involved the dilemma between unilateralism and multilateralism. The empirical analysis is centered on the intervention of conflict mediation mechanisms from the Organization of American States (OAS), specifically the Mission to Support the Peace Process (MAPP/OAS), whose scope is aimed at demobilizing paramilitary groups in Colombia.

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Actualmente la información resulta ser uno de los principales recursos con que cuenta las empresas. Y compartiendo la opinión del autor inglés Alvin Tofler, “aquellas que puedan administrarla y aprovecharla para crear valor, son las que sobresaldrán." Partiendo de esta base, encontramos la relevancia del papel del Contador Público en el estudio de esta información y de agregar valor en la toma de decisiones. El presente Trabajo de Investigación busca demostrar la importancia del Contador Público en el análisis de Estados Contables, disminuyendo el nivel de incertidumbre sobre el comportamiento de ciertas variables importantes. Conocer los principales indicadores económicos y financieros, así como interpretarlos, es imprescindible para la conducción de una empresa en un mercado competitivo. Esta investigación tiene como objetivo desarrollar los aspectos relevantes del análisis económico-financiero con el fin de destacar la importancia de esta herramienta, a través de aspectos teóricos y prácticos. Esta premisa nos permite considerar al análisis de Estados Contables como una herramienta valiosa tanto para las operaciones de la empresa, como también para las decisiones de la Gerencia, si se tiene claro el objetivo del análisis y la manera de llevarlo a cabo. Se destaca el rol del profesional, desarrollando cómo debe ser su perfil, qué herramientas puede utilizar y finalmente comentando de qué manera las conclusiones de éste pueden ayudar a la gestión del ente. Otro importante objetivo de este Trabajo de Investigación, consiste en contribuir a la reflexión de los empresarios para que incorporen como accionar cotidiano de la empresa el análisis de la información que se maneja para optimizar la toma de decisiones y lleven a cabo una eficaz gestión de la misma. Pero el campo de dominio del análisis va más allá de los procesos de toma de decisiones internas, ya que entregará información relevante a agentes externos, como instituciones financieras, inversionistas, acreedores, etc. Cada uno de estos potenciales usuarios de la información tienen necesidades distintas y por ende su análisis estará orientado a su real necesidad. Para cumplir con los objetivos descriptos, en los primeros capítulos de este Trabajo se desarrollan aspectos teóricos sobre Información y sobre Estados Financieros. Una vez definidos los conceptos, se describen las tareas previas necesarias para el análisis y se detallan las herramientas con las que cuenta el profesional para poder llevarlo a cabo. Finalmente se expone un caso práctico para aplicar los conceptos desarrollados, resaltando cómo puede el analista contribuir a la toma de decisiones según las conclusiones acabadas.