Projeto: de médico e louco, todo mundo tem um pouco - algumas considerações sobre TOC´s e Design de Moda

Identify the needs of different target audiences and solve them with the application of principles and elements of design in fashion products, the objectives of the project were "from a doctor and crazy, everyone has a few" from the academics of Fashion Design UNIPAR / Cianorte. To Avoid clichés, educate the community and yourself about OCD´s, syndromes, phobias and quirks, maximized the positive balance of the project.

Identificação dos dilemas éticos dos Tecnicos Oficiais de Contas

Os profissionais enfrentam-se com muitos dilemas. A maneira como eles lidam com estes dilemas e as decisões que tomam podem estar baseadas numa atitude individual perante as questões éticas, mas também têm uma forte influência do seu grupo profissional. A crescente percepção entre os Técnicos Oficiais de Contas(TOC) da necessidade de respeitar o código de ética está também relacionada com a consciencialização crescente entre estes profissionais de que, a longo prazo, o comportamento ético pode resultar numa vantagem competitiva proveniente da imagem positiva no publico em geral. O foco deste trabalho centra-se nas situações vividas por cada profissional no seu dia-a-dia. Os resultados mostram que os principais dilemas sao sobre como lidar com a "economia cinzenta", "factura falsa" e "evasão fiscal/ fraude". Esta investigação tem com o objectivo contribuir para o debate das questões éticas enfrentadas pelos TOC´S, promovendo assim uma discussão alargada sobre a maneira como os TOC´S podem ajudar a criar uma sociedade melhor e, consequentemente, legitimar a sua existência como uma organização profissional de interesse publico. Mais do que nunca, é essencial perceber os factores que influenciam a conduta profissional no seu contexto real de trabalho para desenvolver uma cultura que leve á evolução ética da sociedade, e que assegure, ao mesmo, a sustentabilidade pretendida do negocio.

Ética e responsabilidade social das organizações perante os Técnicos Oficiais de Contas

Mestrado em Contabilidade

A utilidade da demonstração de fluxos de caixa na ótica dos Técnicos Oficiais de contas

O tema Fluxos de Caixa tem cada vez mais importância nas empresas e no relato financeiro das mesmas. Com a entrada em vigor do Sistema de Normalização Contabilística em 2010, tornou-se obrigatória a apresentação da Demonstração de Fluxos de Caixa nas Demonstrações Financeiras das empresas que adotem o regime geral. Segundo a Norma Contabilística e de Relato Financeiro 2 – Demonstração de Fluxos de Caixa, nos seus parágrafos 7 e 8, a Demonstração de Fluxos de Caixa “deve relatar os fluxos de caixa durante o período classificados por atividades operacionais, de investimento e de financiamento. A classificação por atividades proporciona informação que permite aos utentes determinar o impacto dessas atividades na posição financeira da entidade e nas quantias de caixa e seus equivalentes”. Possibilita a avaliação das empresas, a deteção de sinais de fragilidade e ajuda a decidir qual o melhor caminho a seguir. O objetivo central deste trabalho consiste em evidenciar a importância e utilidade da Demonstração de Fluxos de Caixa para os profissionais de contabilidade e para os utilizadores da informação financeira, na ótica dos Técnicos Oficiais de Contas, e será alcançado através de um questionário a este grupo de profissionais. Os resultados obtidos permitiram-nos aferir que os Técnicos Oficiais de Contas consideram esta Demonstração Financeira importante e atribuem-lhe a utilidade que efetivamente representa, isto é, consideram-na uma peça indispensável para a gestão de tesouraria como para a gestão operacional, financeira ou de investimentos de qualquer empresa. Contudo, na sua opinião, esta Demonstração é ainda pouco valorizada pelos utilizadores da informação financeira.

Tax compliance and tax complexity in Portugal: essays on the perception of tax professionals

Tese de Doutoramento em Contabilidade.

The cervico-thoracic outlet compression syndrome. Analysis of surgical treatment.

Surgical treatment of the thoracic outlet compression syndrome is being presently reconsidered. Until these last few years, there was the choice between two interventions only: scalenotomy, a simple operation entailing no complication, but with a 60% recurrence rate--or the resection of the first rib through an axillary approach, an efficacious intervention which caused, however, serious nervous complications in 14% of treated cases. The follow-up of 75 cases operated for a TOCS reveals to the authors that--all techniques taken into account--results are unsatisfactory in 33% of cases. These failures are due either to technical deficiencies, or to a complication arising in the course of the operation, or to an erroneous diagnosis. The authors resort to surgery only to treat serious vascular syndromes (absolute indication) or invalidating neurological compression syndromes, after failure of physical therapy (relative indication). They propose a cervical approach--the only one enabling a safe dissection of the brachial plexus--a partial scalenectomy, resection of all fibrous bands pressing on nervous trunks, or the resection of a cervical rib. Should the costo-clavicular space appear anatomically too narrow, the first rib, already partially freed by the cervical approach, will be resected through the axillary route.

Synthesis and characterization of BODIPY-α-tocopherol : a new ligand to explore the intracellular transfer of Vitamin E

Since its discovery nearly a century ago, a-tocopherol (vitamin E) research has been mainly focused on its ability to terminate the cycle of lipid peroxidation in membranes. Nitrobenzoxadiazole fluorescent analogues were made previously to study the intracellular transfer of vitamin E in cells. However, these molecules were reportedly susceptible to photobleaching while under illumination for transfer assays and microscopy. Here is reported the synthesis of a series of fluorescent analogues of vitamin E incorporating the more robust dipyrrometheneboron difluoride fluorophore (BDP-a-Tocs; Aex = 507 nm, Aem = 511 nm). C8-BDP-a-Toc 42c, having an eight-carbon chain between the chromanol and fluorophore, wa<; shown to bind specifically to a-tocopherol transfer protein with a dissociation constant of approximately 100 nM. Another fluorescent analogue of vitamin E with a thienyl derivative of BODIPY that is excited and fluoresces at longer wavelengths (Aex = 561 nm, Aem = 570 nm) is in development.

Estudo da expressão imuno-histoquímica das proteínas MMP-9, MMP-13 e TIMP-1 em ameloblastomas e tumores odontogênicos ceratocistos

Ameloblastomas and keratocystic odontogenic tumors (KOT) represent odontogenic lesions that, despite their benign nature, are distinguished by a distinct biological behavior, characterized by locally aggressive growth and recurrent episodes. The gnathic bone resorption caused by the growth of these lesions is a key to the expansion of the same, both being mediated by osteoclastic cells like enzymatic activity of various matrix metalloproteinases (MMPs) factor. The expression of stimulatory factors and inhibitors of bone resorption has been correlated with the development of these lesions, with emphasis to some MMPs such as collagenases and gelatinases and tissue inhibitors of metalloproteinases (TIMPs), among others. Based on the premise that stimulatory and inhibitory factors of osteolytic processes can be decisive for the growth rate of intraosseous odontogenic lesions, this experiment evaluated the immunoreactivity of MMP-9, -13 and TIMP-1 protein in the epithelium and mesenchyme of ameloblastoma and the KOT specimens, by a quantitative analysis of the immunoreactivity cells. Statistical analysis was performed using the Mann-Whitney and Wilcoxon tests with a significance level set at 5 %. Immunohistochemical expression of MMP-9, -13 and TIMP-1 was observed in 100% of cases both in the epithelium and in mesenchyme. The immunoreactivity in the epithelium of KOT and ameloblastomas revealed a predominance of score 3 for MMP-9 (p=0.382) and MMP-13 (p=0.069) and no statistically significance for TIMP-1, the latter being significantly higher immunoreactivity in ameloblastomas. In the mesenchyme, there was a higher score immunoreactivity of MMP-13 (p=0.031) in ameloblastomas in relation to KOT, whereas for MMP-9 and TIMP-1 no statistically significant difference (p=0.403 was observed, p=1.000). The calculation of the ratio of scores revealed expression of proteins in general, similarity of the lesions, a significant predominance of equal expression of TIMP-1 and MMP-9 was observed only in the epithelium of ameloblastoma. The marked immunostaining of MMP-9 , MMP-13 and TIMP-1 in epithelium and mesenchyme of the lesion indicate that these proteins involved in ECM remodeling required for tumor progression, however, specific differences in the expression of some of these proteins, are not sufficient to suggest differences in the biological behavior of ameloblastomas and KOTs

Organic geochemistry and sedimentology of lower to mid-Cretaceous at DSDP Leg 77 Holes

Analyses of 40 carbonate core samples - 27 from Site 535, 12 from Site 540, and 1 from Site 538A - have confirmed many of the findings of the Shipboard Scientific Party. The samples, all but one Early to mid-Cretaceous in age (Berriasian to Cenomanian), reflect sequences of cyclically anoxic and oxic depositional environments. They are moderately to very dark colored, dominantly planar-parallel, laminated lime mudstones. Most show the effects of intense mechanical compaction. Visual kerogen characteristics and conventional Rock-Eval parameters indicate that these deep basinal carbonates contain varying mixtures of thermally immature kerogen derived from both marine and terrigenous precursors. However, variations in kerogen chemistry are evident upon analysis of the pyrolysis mass spectral data in conjunction with the other geochemical analyses. Particularly diagnostic is the reduction index, Rl, a measure of H2S produced during pyrolysis. Total organic carbon, TOC, ranges from 0.6 to 6.6%, with an overall average of 2.4%. Average TOCs for these fine-grained mudstones are: late Eocene 2.5% (1 sample), Cenomanian 2.2% (6), Albian 2.0% (10), Aptian 1.3% (1), Barremian-Hauterivian 2.8% (11), late Valanginian 4.8% (3), Berriasian-early Valanginian 1.6% (7). Most of the carbonates have source-potential ratings of fair to very good of predominantly oil-prone to mixed kerogen, with only a few gas-prone samples. The ratings correlate well with the inferred depositional environments, i.e., whether oxic or anoxic. Several new organic-geochemical parameters, especially Rl, based on pyrolysis mass spectrometry of powdered whole-rock samples, support this view. Tar from fractures in laminated to bioturbated limestones of Unit IV (late Valanginian) at 535-58-4, 19-20 cm (530 m sub-bottom) appears to be mature, biodegraded, and of migrated rather than on site indigenous origin.

Assessing the impacts of community participation policy and practice in Scotland and England

Background: Community participation has become an integral part of many areas of public policy over the last two decades. For a variety of reasons, ranging from concerns about social cohesion and unrest to perceived failings in public services, governments in the UK and elsewhere have turned to communities as both a site of intervention and a potential solution. In contemporary policy, the shift to community is exemplified by the UK Government’s Big Society/Localism agenda and the Scottish Government’s emphasis on Community Empowerment. Through such policies, communities have been increasingly encouraged to help themselves in various ways, to work with public agencies in reshaping services, and to become more engaged in the democratic process. These developments have led some theorists to argue that responsibilities are being shifted from the state onto communities, representing a new form of 'government through community' (Rose, 1996; Imrie and Raco, 2003). Despite this policy development, there is surprisingly little evidence which demonstrates the outcomes of the different forms of community participation. This study attempts to address this gap in two ways. Firstly, it explores the ways in which community participation policy in Scotland and England are playing out in practice. And secondly, it assesses the outcomes of different forms of community participation taking place within these broad policy contexts. Methodology: The study employs an innovative combination of the two main theory-based evaluation methodologies, Theories of Change (ToC) and Realist Evaluation (RE), building on ideas generated by earlier applications of each approach (Blamey and Mackenzie, 2007). ToC methodology is used to analyse the national policy frameworks and the general approach of community organisations in six case studies, three in Scotland and three in England. The local evidence from the community organisations’ theories of change is then used to analyse and critique the assumptions which underlie the Localism and Community Empowerment policies. Alongside this, across the six case studies, a RE approach is utilised to examine the specific mechanisms which operate to deliver outcomes from community participation processes, and to explore the contextual factors which influence their operation. Given the innovative methodological approach, the study also engages in some focused reflection on the practicality and usefulness of combining ToC and RE approaches. Findings: The case studies provide significant evidence of the outcomes that community organisations can deliver through directly providing services or facilities, and through influencing public services. Important contextual factors in both countries include particular strengths within communities and positive relationships with at least part of the local state, although this often exists in parallel with elements of conflict. Notably this evidence suggests that the idea of responsibilisation needs to be examined in a more nuanced fashion, incorporating issues of risk and power, as well the active agency of communities and the local state. Thus communities may sometimes willingly take on responsibility in return for power, although this may also engender significant risk, with the balance between these three elements being significantly mediated by local government. The evidence also highlights the impacts of austerity on community participation, with cuts to local government budgets in particular increasing the degree of risk and responsibility for communities and reducing opportunities for power. Furthermore, the case studies demonstrate the importance of inequalities within and between communities, operating through a socio-economic gradient in community capacity. This has the potential to make community participation policy regressive as more affluent communities are more able to take advantage of additional powers and local authorities have less resource to support the capacity of more disadvantaged communities. For Localism in particular, the findings suggest that some of the ‘new community rights’ may provide opportunities for communities to gain power and generate positive social outcomes. However, the English case studies also highlight the substantial risks involved and the extent to which such opportunities are being undermined by austerity. The case studies suggest that cuts to local government budgets have the potential to undermine some aspects of Localism almost entirely, and that the very limited interest in inequalities means that Localism may be both ‘empowering the powerful’ (Hastings and Matthews, 2014) and further disempowering the powerless. For Community Empowerment, the study demonstrates the ways in which community organisations can gain power and deliver positive social outcomes within the broad policy framework. However, whilst Community Empowerment is ostensibly less regressive, there are still significant challenges to be addressed. In particular, the case studies highlight significant constraints on the notion that communities can ‘choose their own level of empowerment’, and the assumption of partnership working between communities and the local state needs to take into account the evidence of very mixed relationships in practice. Most importantly, whilst austerity has had more limited impacts on local government in Scotland so far, the projected cuts in this area may leave Community Empowerment vulnerable to the dangers of regressive impact highlighted for Localism. Methodologically, the study shows that ToC and RE can be practically applied together and that there may be significant benefits of the combination. ToC offers a productive framework for policy analysis and combining this with data derived from local ToCs provides a powerful lens through which to examine and critique the aims and assumptions of national policy. ToC models also provide a useful framework within which to identify specific causal mechanisms, using RE methodology and, again, the data from local ToC work can enable significant learning about ‘what works for whom in what circumstances’ (Pawson and Tilley, 1997).

Optimización del proceso de empaque de BANAFRUTS S.A.S. desde el punto de vista de la Teoría de Restricciones

Como resultado de la Misión Empresarial Caribe realizada por la Escuela de Administración de la Universidad del Rosario en abril de 2016, se realizó el presente documento donde se plantea una propuesta de mejora para el proceso de empaque de BanaFruts S.A.S. mediante el uso de teorías administrativas enfocadas a la gestión de calidad del producto como: Teoría de Restricciones, Kaizen y Cero defectos. La propuesta consiste en tener un proceso de control de calidad mucho menos repetitivo y más eficiente a lo largo del empaque del producto, donde solo los operarios de desmane se deberán encargar de definir cuáles bananos cumplen o no con las especificaciones de DOLE en esa etapa y además se aseguren de cumplir con nuevos límites de saturación de los frutos en las piscinas. Éstos se encontrarán en donde se alcanza el 90% de la capacidad de cada tanque. Para el de desmane estará a una altura de 0.54m; y para el de saneo estará a una altura de 0.49m. Así se actuará der manera preventiva y no reactiva como sucede actualmente, garantizando que los bananos no se lastimen y se reduzca el exceso de revisión a lo largo del proceso. Este cambio de gestión de calidad permitirá en primera instancia que los trabajadores en etapas diferentes a las de desmane se enfoquen en una sola tarea y no tengan que volver a verificar los aspectos de calidad del producto, seguido de un aumento de productividad en el procesamiento de los bananos por parte de éstos. Adicionalmente, se hace énfasis en la importancia de la mejora continua del proceso en general para asegurar un incremento gradual en la productividad. Para esto se propone un nuevo modelo de gestión de los recursos humanos donde los operarios serán más proactivos, tendrán una mayor participación en la identificación y solución de problemas y se encargarán de llevar a cabo sus labores de manera más eficiente. En este sentido, las acciones a tomar serán: seleccionar, organizar, limpiar y estandarizar. Finalmente, hay que estandarizar el proceso, es decir que debe existir una revisión continua para no permitir que los errores se repitan. Todas estas acciones estarán a cargo de un equipo líder llamado “Equipo BanaFruts”. Éste tendrá la responsabilidad de acompañar a los trabajadores en la realización de las actividades mencionadas y medir sus resultados.