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Search Results: 1 - 10 of 22441 matches for " Anísio Candido Pereira "
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Um Estudo sobre a Atua o da Auditoria Interna na Detec o de Fraudes nas Empresas do Setor Privado no Estado de S o Paulo A Study on the Internal Audit Performance in Fraud Detection in Private Enterprises in the State of Sao Paulo Un Estudio sobre la Actuación de la Auditoría Interna en la Detección de Fraudes en las Empresas del Sector Privado en el Estado de S o Paulo
PEREIRA, Anísio Candido,NASCIMENTO, Weslley Souza do
Revista Brasileira de Gest?o de Negócios , 2005,
Abstract: RESUMO A Auditoria Interna é a especializa o contábil voltada a testar a eficácia dos controles operacionais e contábeis implantados pela administra o, com a finalidade de coibir os processos de erros e fraudes nas organiza es. Atualmente a grande quantidade de escandalos fraudulentos na área contábil e financeira das empresas leva à uma reflex o do papel e da eficácia deste departamento nos processos de detec o de fraudes. Salienta-se que as fraudes podem ocorrer no ambiente contábil, financeiro, de controle interno e ético. Desta forma, o artigo prop e uma pesquisa empírica a fim de constatar a eficácia da Auditoria Interna nos processos de detec o de fraudes. Concluindo, o artigo enfatiza a importancia das ferramentas e procedimentos de auditoria nos trabalhos de detec o de fraudes, bem como a eficácia dos auditores internos neste tipo de trabalho. ABSTRACT Internal Audit is the countable specialization directed to test the effectiveness of the operational and countable controls implanted by the administration, with the purpose to restrain the processes of errors and frauds in the organizations. Nowadays the great amount of fraudulent scandals in the countable and financial areas of the companies leads to a reflection about the role and the effectiveness of this department in the processes of detention of frauds. It is stressed that frauds can occur in the countable environment, financial, of internal and ethical control. In this way the article considers an empirical research in order to put into evidence the effectiveness of the Internal Auditorship in the processes of detention of frauds. As a conclusion, the article emphasizes the importance of the auditing tools and procedures in the task of detecting frauds as well as the effectiveness of internal auditors in such type of work. RESUMEN La Auditoría Interna es la especialización contable que se dedica a probar la eficacia de los controles operacionales y contables implementados por la administración con la finalidad de reprimir los procesos de errores y fraudes en las organizaciones. Actualmente la gran cantidad de escándalos fraudulentos en el área contable y financiera de las empresas lleva a reflexionar sobre la función y la eficacia de este departamento en los procesos localización de fraudes. Se destaca que los fraudes pueden ocurrir en el ambiente contable, financiero, de control interno y ético. De esta forma, el artículo propone una investigación empírica para constatar la eficacia de la Auditoría Interna en los procesos de localización de fraudes. Concluyendo el artículo destaca l
Academic Management Actions Facing Reforms in Curriculum and in Competencies Required to Graduating from an Accounting Sciences Course  [PDF]
Vilma Geni Slomski, Luciana Regina da Silva Souza, Anísio Candido Pereira, Antonio Carlos Ribeiro da Silva
Creative Education (CE) , 2016, DOI: 10.4236/ce.2016.77095
Abstract: This study aimed to assess academic management actions facing the set of professional competencies that graduates from an Accounting Sciences course need to graduate. To this end, we carried out a qualitative descriptive study. Data were collected through interviews and analyzed using content analysis. We found that the set of graduates’ professional competencies concerning organizational, technical-professional and social spheres requires academic management actions such as: 1) democratic governance and collective development of a curricular pedagogical project; 2) establishment of places for interaction between fields/disciplines (structuring teaching core); 3) use of conflict management strategies; 4) activities that favor professional ethics; 5) activities that favor leadership, commitment and trust; 6) curriculum flexibility; 7) strategic planning and evaluation of actions; 8) professional self-development. Activities and mechanisms that encourage the participation of all those involved in decision-making characterize democratic management and academic management’s leadership. We conclude that democratic-participative management may favor professionals’ graduation processes in the contemporary world, and may be a way of ensuring the development of students’ cognitive, operational, social and moral competencies, through their commitment to curriculum dynamics, to the development of thought and creation processes, to the establishment of participatory citizenship and to ethical education.
A LEI SARBANES-OXLEY E A PERCEP O DOS GESTORES SOBRE AS COMPETêNCIAS DO AUDITOR INTERNO
Eduardo Carmona,Anísio Candido Pereira,Mario Roberto dos Santos
Gest?o & Regionalidade , 2010,
Abstract: O objetivo deste trabalho é analisar as competências para atender às mudan as ocorridas no mercado segurador após a Lei Sarbanes-Oxley, bem como identificar quais s o as mais requeridas do auditor internoatuante no mercado segurador e verificar a percep o dos gestores sobre o grau de importancia relativo das competências. Foi realizado um levantamento bibliográfico que detectou as competências; depois, umgrupo de foco integrado por profissionais de auditoria delimitou-as em 18 como sendo específicas do auditor interno. Posteriormente, foi elaborado um questionário, com 12 competências dentre as apresentadas pelo grupo de foco, obtendo-se 105 respostas. Identificaram-se as mais importantes: conhecimento da Lei Sarbanes- Oxley e domínio dos conceitos da metodologia de auditoria, bem como conhecimento dos conceitos do Coso. Tem-se como resultado desta pesquisa que os impactos gerados pela Lei Sarbanes-Oxley influíram diretamente na execu o das atividades de auditoria interna em companhias de seguros.
Percep es do Corpo Diretivo de uma Multinacional Oriental quanto à Implementa o dos Requisitos da Lei Sarbanes-Oxley
Ivam Ricardo Peleias,José Carlos Penha,Jo?o Bosco Segreti,Anísio Candido Pereira
Contabilidade Vista & Revista , 2010,
Abstract: Este artigo estuda o posicionamento dos diretores e gerentes da subsidiária de uma multinacionaloriental instalada no Brasil, sobre a futura implementa o dos requisitos da LeiSarbanes-Oxley, na referida empresa. S o apresentados os principais pontos da Lei e os seusimpactos no Brasil e no exterior. Foi usado o método do estudo de caso como estratégia depesquisa, e aplicado um questionário a todos os diretores e gerentes da empresa. Os dadosforam tratados pela Estatística Descritiva, conjugada com a Análise Discriminante. Obtevesea percep o de como os diretores e gerentes da empresa agir o frente à neces-sidade deimplementa o dos requisitos da Lei Sarbanes-Oxley. A pesquisa revelou que os diretores egerentes est o conscientes das deficiências dos atuais sistemas de controle interno, governan acorporativa e gest o de riscos, e da necessidade de investimentos para o atendimentoàs exigências da Lei. Verificou-se que as regras de controle interno e governan a corporativan o s o cumpridas por todos os empregados. Foi detectada a existência de um apetite para riscos,porém a cultura de gest o de riscos ainda é incipiente. Os resultados obtidos permitiram oferecerà empresa recomenda es para um melhor controle interno e gerenciamento de riscos.
Potencial alelopático da parte aérea de Senna occidentalis (L.) Link (Fabaceae, Caesalpinioideae): bioensaios em laboratório
Candido, Ana Carina da Silva;Schmidt, Valerí;Laura, Valdemir Ant?nio;Faccenda, Odival;Hess, S?nia Corina;Simionatto, Euclésio;Peres, Marize Terezinha Lopes Pereira;
Acta Botanica Brasilica , 2010, DOI: 10.1590/S0102-33062010000100025
Abstract: the bioactivity of semipurified fractions (hexane, ethyl acetate and ethanol-water) obtained from s. occidentalis aerial-part ethanol extract was evaluated by germination and growth bioassays using lactuca sativa (lettuce), lycopersicon esculentum (tomato), allium cepa (onion) and triticum aestivum (wheat), in the laboratory. three concentrations of each fraction (250, 500, 1000 mg l-1) and untreated control were used, on four replicates of 50 seeds each. germination bioassays revealed that lettuce, tomato and onion germination were delayed by all tested semipurified fractions, and tomato and onion germination were inhibited by the hexane and ethyl acetate fractions. in growth bioassays, the hexane fraction stimulated root growth and inhibited hypocotyl growth in the eudicots. the same fraction inhibited root and coleoptile growth of the assayed monocots. the ethyl acetate fraction inhibited seedling roots and hypocotyl/coleoptile growth, of tomato and onion. the ethanol-water fraction stimulated tomato root growth and lettuce hypocotyl growth, and inhibited onion and wheat root and onion coleoptile development at 1000 mg l-1. bioassays performed with commercial herbicides presented similar results to those observed in germination to the semipurified fractions in the growth by hexane and ethyl acetate fractions. the layer chromatography revealed that the tested hexane fraction contains terpenes, and the ethyl acetate fraction has phenolic compounds and alkaloids. the spectrophotometric analysis revealed greater yields of phenolic compounds and flavonoids in the ethyl acetate fraction.
Potencial fitotóxico de Dicranopteris flexuosa (Schrad.) Underw. (Gleicheniaceae)
Silva, Valerí Schmidt da;Candido, Ana Carina da Silva;Muller, Caroline;Laura, Valdemir Ant?nio;Faccenda, Odival;Simionatto, Euclésio;Hess, Sonia Corina;Peres, Marize Terezinha Lopes Pereira;
Acta Botanica Brasilica , 2011, DOI: 10.1590/S0102-33062011000100012
Abstract: this work aimed to determine the phytotoxic potential of crude ethanol extract and semipurified fractions of dicranopteris flexuosa on the germination and growth of lactuca sativa l. (lettuce), lycopersicon esculentum l. (tomato), allium cepa l. (onion) and triticum aestivum l. (wheat) in laboratory and greenhouse bioassays and determine total phenolic and flavonoid content. for the tests carried out in laboratory, four concentrations (0, 250, 500, 1000 mg.l-1) were applied to four replicates of 50 seeds each. analysis of the results indicates a reduction in speed and/or inhibition of germination, stimulation of root growth in eudicots and root inhibition in the monocots studied. for the bioassays carried out in the greenhouse, the plant materials were applied at the same concentrations as those in the laboratory bioassays, with eight replicates of five seeds each. analysis of the results indicates that root length was affected by the crude ethanol extract resulting in stimulation in tomato and inhibition in onion and wheat. aerial dry mass was higher at the lower concentration in lettuce and wheat. the ethyl acetate fraction presented higher content of total phenols and flavonoids. although the results are preliminary, they indicate that ethanol extract and semipurified fractions of d. flexuosa contain substances that modify seedling growth of lettuce, tomato, onion and wheat.
Building a Corpus-based Historical Portuguese Dictionary : Challenges and Opportunities
Arnaldo Candido Junior,Sandra Maria Aluísio
Traitement Automatique des Langues , 2010,
Abstract: Historical corpora are important resources for different areas. Philology, Human Language Technology, Literary Studies, History, and Lexicography are some that benefit from them. However, compiling historical corpora is different from compiling contemporary corpora. Corpus designers have to deal with several characteristics inherent in historical texts, such as: absence of a spelling standard, pervasive use of abbreviations plus their spelling variations, lack of space between words, irregular use of hyphenation, non-standard typographical symbols. This paper addresses the challenges posed in processing the corpus designed for the Historical Dictionary of Brazilian Portuguese (HDBP) project, which is composed of texts from the sixteenth through the beginning of the nineteenth century, and the solutions found to support the compilation of a Historical Portuguese dictionary based on this corpus.
MATA ATL NTICA: UMA ABORDAGEM GEOGRáFICA
PEREIRA, Anísio Baptista1
Nucleus , 2009,
Abstract: According to the ecologist, the tropical rain Forest is a big ecosystem or a biome. Underthe geographic optics, it is a type of sub continental vegetation that it is part of the humid tropicalphysiographic system, and occupies a considerable geographic space in Brazil and in some neighboringcountries. Geographers, biologists and other scientists have been studying this evolution in geologicaltime, under the focus of the paleoclimates of the Quaternary. However, it is transforming, in recenthistorical time, due to a considerable devastation and environmental impacts, in the same time, it has beenattracting the researchers and ecotourists’ attention. For all this reasons, the government organs adopt theconservationist policies that aim to preserve what there is left. This article tries to approach these aspectsconcerning the Atlantic rain forest.Para os ecólogos a mata Atlantica é um grande ecossistema ou um bioma. Sob a óticageográfica, ela é um tipo de vegeta o subcontinental que faz parte de um sistema fisiográfico tropicalúmido e que ocupa um considerável espa o geográfico no Brasil e em alguns países vizinhos. Geógrafos,biólogos e outros cientistas vêm estudando sua evolu o no tempo geológico, sob o foco dos paleoclimasdo Quaternário. Todavia, ela está se transformando, no tempo histórico recente, devido a umaconsiderável devasta o e impactos ambientais, ao mesmo tempo em que vem atraindo a aten o depesquisadores e ecoturistas. Por todos esses motivos, os órg os governamentais passaram a adotarpolíticas conservacionistas que visam preservar o que dela resta. Este artigo procura abordar essesaspectos atinentes à mata Atlantica.
A conserva??o ambiental como critério de rela??es entre grupos e valores: representa??es e conflitos no entorno do Parque Nacional das Emas, Goiás
Fleury, Lorena Candido;Almeida, Jalcione Pereira de;
Ambiente & Sociedade , 2009, DOI: 10.1590/S1414-753X2009000200010
Abstract: this paper deals with the environmental conflict around the parque nacional das emas (emas's national park, pne) and the social representation of environmental conservation that the pne's surrounding populations make. after direct observation, data research, application of words free association techniques and semi-structured interviews, it was concluded that there is a dispute over cultural meanings, based not only on the objective interests, but also on the meanings that the distinct social groups delineate in the common construction of the world around them.
A forma??o do professor em face das violências das/nas escolas
Gomes, Candido Alberto;Pereira, Marlene Monteiro;
Cadernos de Pesquisa , 2009, DOI: 10.1590/S0100-15742009000100010
Abstract: the unveiling of violence from/at schools has led to the development of research on initial and continued teacher education. some analyze the professional socialization of teachers and find issues such as the new faces of the "reality shock" by teachers. thus, an investigation on the perceptions of teachers on types of violence and on their own preparedness for teaching has been conducted. the results, obtained by means of focus groups carried out with teachers, confirm the perception that they are not prepared to experience the practice of teaching, even if gradually. among the proposals presented by participants, we should point out the construction of a more adequate gradient between theory and practice, the more practical nature of courses and the development of the capacity to find solutions without ready recipes.
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