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Search Results: 1 - 10 of 185848 matches for " Ariovaldo de Souza Ribeiro "
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A demonstra??o do valor adicionado como instrumento de mensura??o da distribui??o da riqueza
Cunha, Jacqueline Veneroso Alves da;Ribeiro, Maisa de Souza;Santos, Ariovaldo dos;
Revista Contabilidade & Finan?as , 2005, DOI: 10.1590/S1519-70772005000100001
Abstract: as an information vehicle, accounting faces the task of making available information about the relations between companies and society to its users as one of its great challenges. the social balance sheet in general and the statement of value added - sva - as one of its complements appear as instruments capable of demonstrating economic as well as social aspects, thus innovating on the traditional focus, which turns them into the richest statements for verifying these relations. hence, a research was carried out in 416 companies that were taken from fipecafi's "melhores e maiores" database for the magazine exame. this survey aimed to evaluate the sva's verification power with respect to information about companies' wealth formation and its distribution to those economic agents that helped to create it, such as proprietors, partners and shareholders, government, external financiers and employees. at the end of the study, it could be affirmed that the indicators taken from the sva make up an excellent means of evaluating wealth distribution, which is available to society, although without any intent of replacing or even competing with other existing wealth indicators.
Leandro Alves da Cunha,Carlos Augusto de Carvalho Filho,Ariovaldo de Souza Ribeiro,Anderson dos Santos Carvalho
Colloquium Vitae , 2010, DOI: 10.5747/cv2010.v02.n2.v030
Abstract: The objectives of this study were to profile morphological and kinanthropometric in school (children) aged between 09 and 10 years of age, participants in Project Athlete of the Future (PAF). Thus, we evaluated 44 children, aged between 09 and 10 years. We can infer that children are within normal in height and body mass. For the tests kinanthropometric children were the best in the test run of 9 minutes and showed good levels of cardiorespiratory fitness. As for the tests with anaerobic speed test run of 20m and agility of the children assessed had an index lower than expected for their ages. Was also shown to be stronger in the test of abdominal and throwing medicineball compared to the test of horizontal jump. To test the flexibility of the index children showed lower than expected for their ages. These considerations will be presented to coordinate the FAP, which will be reflected and discussed for the better targeting of activities in classrooms, as well as the project itself.
Ariovaldo de Souza Ribeiro,Carlos Augusto de Carvalho Filho,Leandro Alves da Cunha,José Evaristo Silvério Netto
Colloquium Vitae , 2011, DOI: 10.5747/cv.2011.v03.n1.v039
Abstract: Currently, obesity has been the biggest health problem in the world, even more serious than undernutrition. Word Health Organization (WHO) claims that sedentary life style is the great enemy of health population. The main of this paper was to compare children from public and private schools, identifying factors that influence obesity and physical activity level. Physical activity has measured by a questionnaire; body mass, height, skin folds and body mass index (BMI) have also measured in 342 children, 9 to 10 years old from both sexes. Tests were based on the Brazilian Sport Project (PROESP-BR, 2004) from Federal Government. Boys from private schools were taller than which one from public schools. The older boys from private school have higher body weight and they had the BMI above normal. There were no significant differences in skin folders. We concluded that children form both schools that have significant overweight were: youngest public girls, youngest private girls and oldest private girls. Just the older private boys have been considered obese.
Lettuce production according to different sources of organic matter and soil cover  [PDF]
Maria Aparecida Moreira, Carlos Allan Pereira dos Santos, Ariovaldo Antonio Tadeu Lucas, Flávio Gabriel Bianchini, Igor Machado de Souza, Pedro Roberto Almeida Viégas
Agricultural Sciences (AS) , 2014, DOI: 10.4236/as.2014.52013

Lettuce (Lactuca sativa L.) is one of the leading vegetables produced by farmers in the Itabaiana region, and thus it is important to study means of sustainable management for the crop. The objective of this work was to evaluate the behavior of lettuce with different sources of organic matter and soil cover. Therefore, it was chosen to cultivate Veronica. The experiment was carried out in the experimental field plot of Project Small Farmer—Great Entrepreneur in the municipality of Itabaiana-SE, in 2010. The design was a randomized block design with four replications, with treatments consisting of five sources of organic matter (organic compost, chicken manure, cattle manure, sheep manure, and castor bean) and a control (no fertilizer), all with and without mulch, totaling 12 treatments. We evaluated the characteristics of plant diameter, plant height, fresh and dry root and shoot matter. We also evaluated the influence on the temperature and soil water tension. All productivity characteristics valuated showed the significant interaction between the type of fertilizer and the mulch, except for root dry weight, where only organic manure was a significant factor. When soil mulch was used, the best source of organic matter for growing lettuce was chicken manure, and in the impossibility of using this cover, we recommend the use of organic compost as a source of organic matter, as it showed the best result in the absence of coverage. The cover age also showed good results in relation to a temperature that promoted lower soil water tensions.

O custeio por atividades aplicado ao tratamento contábil dos gastos de natureza ambiental
Ribeiro, Maisa de Souza;
Caderno de Estudos , 1998, DOI: 10.1590/S1413-92511998000300007
Abstract: o trabalho versa sobre a apura??o dos custos ambientais por meio do custeio das atividades desenvolvidas, direta ou indiretamente, para a manuten??o do sistema de gest?o ambiental. os custos ambientais tornaram-se compulsórios, visto a exigência de órg?os normatizadores de qualidade ambiental e do aumento na rigorosidade da legisla??o. contudo, os gastos, na sua maioria, n?o guardam rela??o com o processo operacional rotineiro e, além disso, s?o predominantemente de natureza fixa de montante relevante. passando, com isso, a exigir especial aten??o dos administradores, no que tange a sua considera??o no planejamento das estratégias a serem seguidas pela companhia. o custeamento das atividades de natureza ambiental oferece condi??es mais seguras de apura??o dos custos do processo de controle ambiental. uma vez que as atividades podem ser mais objetivamente associadas aos processos do que os recursos. conhecer os custos ambientais é fundamental para assegurar a continuidade da empresa, seja em fun??o das penalidades impostas pelo mercado e pelos órg?os fiscalizadores, os quais est?o impondo serias restri??es para as empresas que ainda n?o adequaram seus processos operacionais ao que é ambientalmente saudável; ou seja, em fun??o do impacto negativo sobre a gest?o econ?mica da empresa advindos do consumo desnecessário de recursos (matéria-prima, m?o-de-obra etc): de penalidades por agress?es ao meio ambiente etc.
Late Pleistocene Climatic Changes in Central Brazil Indicated by Freshwater Sponges  [PDF]
Vanessa de Souza Machado, Cecilia Volkmer-Ribeiro, Roberto Iannuzzi
International Journal of Geosciences (IJG) , 2014, DOI: 10.4236/ijg.2014.58071

The Cemitério Palaeolake deposit in Catalao, Goiás State, Brazil, comprises a single, complete lacustrine sequence, dated from less than 27,500 ± 4000 yr B.P. to more than 51,780 ± 400 14C yr B.P. The unprecedented presence of spongillite and diatomite layers in this deposit was investigated using spicules of continental sponges as proxy data for environmental and climate reconstruction, which was relatively extensive for the ages examined. From the analysis of the sedimentary features and the associations of spicules preserved in the deposit, it was possible to reconstruct the evolution of the limnic system. Five developmental stages were thus identified, corresponding to the installation (lotic and erosion phase), establishment and development of the lake and its colmatation, the latter correlating to the Last Glacial Maximum (LGM). Moreover, based on the ecological requirements of the sponge species identified in the deposit, it was possible to infer the likely weather patterns related to respective phases of the lake. The presence of the sponge species Corvoheteromeyenia australis, presently recorded only from southern South America, indicated that polar incursions originating from the Antarctic were frequent during the last glacial period and might have played a notable role in what is now central Brazil. However, for a short time, drier and hotter weather conditions might have predominated, as suggested by the presence of the species Corvomeyenia thumi.

Maísa de Souza Ribeiro
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ , 2012,
Abstract: A vida organizacional apresenta uma série de decis es incluindo quest es sociais, ambientais eecon micas. A literatura mostra que a expans o da vis o econ mica tradicional rumo ao conceito desustentabilidade, interligando os impactos econ micos, sociais e ambientais, introduz maior complexidadegerencial e as práticas contábeis têm um papel relevante na resposta a estes complexos desafios. Estetrabalho visa dar ao leitor uma vis o geral da Contabilidade Ambiental e suas oportunidades de aplica ona pesquisa contábil. Como a Contabilidade é influenciada por componentes sociais, ambientais eecon micos, tanto na formula o de políticas contábeis e na sua implementa o, é necessária umaabordagem multidimensional que forne a informa es gerenciais para entender a complexa natureza dosimpactos relativos à sustentabilidade empresarial.
Trajetória das mulheres metodistas: memória, presen a e desafios
Margarida Fatima de Souza Ribeiro
Caminhando , 2011,
Abstract: This article presents, at first, a brief history of the Methodist women, since the origin of the movement in England, via the United States and arriving in Brazil, showing the work done by them in the various ministries, and particularly in the pastoral ministry. Secondly, there is the trajectory of pastoral ministry in Brazil in the women’s historic churches and the Pentecostal churches.
Aplica??o da contabilidade ambiental na indústria madeireira
Souza, Valdiva Rossato de;Ribeiro, Maisa de Souza;
Revista Contabilidade & Finan?as , 2004, DOI: 10.1590/S1519-70772004000200005
Abstract: this research aimed to study the interaction between the lumber industry located in the mato grosso part of amazonia and the environment. we worked with the hypothesis that environmental accounting may produce the necessary information to identify alternatives for evaluating investments and environmental expenses in the lumber industry so as to support the management decision-making process. therefore, the main socioeconomic aspects concerning environment were recovered, as well as some scientific contributions that characterize environmental accounting. the case study allowed us to analyze the main social, economic and environmental aspects involving the company, discovering that countless strategic development variables are not considered, which are essential for planning, control and decision making. we identified the need for environmental investments in the production process for the reutilization of solid wood waste, pointing out that the accomplishment of such investments must be preceded by the observation of some relevant aspects, in order to identify the consumed resources and adjust the environmental costs, which should be allocated to the investiments.
Efeitos de borda sobre a vegeta??o e estrutura??o populacional em fragmentos de Cerrad?o no Sudoeste Goiano, Brasil
Lima-Ribeiro, Matheus de Souza;
Acta Botanica Brasilica , 2008, DOI: 10.1590/S0102-33062008000200020
Abstract: edge effects are modifications in the physical, chemical and biological parameters observed in areas of contact of forest fragment with the surrounding environment. this paper aimed to test the hypothesis that the edge effects influence some vegetation and population parameters in cerrad?o fragments in caiap?nia county, goiás. to this effect, vegetation structure, vernonia aurea mart. ex dc. (asteraceae) spatial distribution and microclimate conditions (air and soil temperature and air humidity) were analyzed in two habitats, edge and interior, of three cerrad?o fragments with different areas (1.5 ha, 9 ha, and 35 ha). the results showed a strong influence of edge effects on all parameters analyzed, that is, vegetation structure, v. aurea aggregation index and microclimate parameters were all different between interior and edge habitats. these results corroborate other studies conducted in different ecosystems, indicating that habitat fragmentation modifies vegetation structure and composition, plant population dynamics and spatial structure, and as a result, local biological diversity is reduced.
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