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Search Results: 1 - 10 of 1953 matches for " Coutinho Valmor "
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Flavonóides e triterpenos de Baccharis pseudotenuifolia: bioatividade sobre Artemia salina
Moreira Francisco de Paula Madeira,Coutinho Valmor,Montanher Ana Beatriz Pimentel,Caro Miguel Soriano Balparda
Química Nova , 2003,
Abstract: The phytochemical investigation of the chloroformic and methanolic extracts of the Baccharis pseudotenuifolia led to the isolation of triterpenes, steroids and flavonoids. From chloroformic extract were isolated oleanolic acid and alpha-spinasterol while from methanolic extract were isolated the flavonoids: hispidulin, naringenin, 3'-methoxy-luteolin, apigenin, kaempferol, eriodyctiol, aromadendrin, quercetin, 3'-methoxy-quercetin, quercetin-3-O-rhamnoside and quercetin-3-O-glucoside. The structure of these compounds were identified by IR, CG/MS, 1H and 13C NMR spectral analysis and comparison with literature. In addition, the extracts were evaluated by means of Brine Shrimp Lethality test and the highier activity was observed in the chloroformic extract.
Flavonóides e triterpenos de Baccharis pseudotenuifolia: bioatividade sobre Artemia salina
Moreira, Francisco de Paula Madeira;Coutinho, Valmor;Montanher, Ana Beatriz Pimentel;Caro, Miguel Soriano Balparda;Brighente, Inês Maria Costa;Pizzolatti, Moacir Geraldo;Monache, Franco Delle;
Química Nova , 2003, DOI: 10.1590/S0100-40422003000300004
Abstract: the phytochemical investigation of the chloroformic and methanolic extracts of the baccharis pseudotenuifolia led to the isolation of triterpenes, steroids and flavonoids. from chloroformic extract were isolated oleanolic acid and a-spinasterol while from methanolic extract were isolated the flavonoids: hispidulin, naringenin, 3'-methoxy-luteolin, apigenin, kaempferol, eriodyctiol, aromadendrin, quercetin, 3'-methoxy-quercetin, quercetin-3-o-rhamnoside and quercetin-3-o-glucoside. the structure of these compounds were identified by ir, cg/ms, 1h and 13c nmr spectral analysis and comparison with literature. in addition, the extracts were evaluated by means of brine shrimp lethality test and the highier activity was observed in the chloroformic extract.
Subjetivismo responsável: necessidade ou ousadia no estudo da contabilidade
Fuji, Alessandra Hirano;Slomski, Valmor;
Revista Contabilidade & Finan?as , 2003, DOI: 10.1590/S1519-70772003000300003
Abstract: the study of accounting theory is relevant for academics and for those who are directly involved in practical activities related to applied accounting. this work focuses on the inappropriateness of traditional concepts in the study of accounting conservatism, objectivity and historic cost as a value base - emphasizing the need for changes and breach of paradigms. the development of this study shows the importance of "responsible subjectivity", defended by sérgio de iudícibus and other academics, as well as the need to consider the relevance of subjective aspects for information quality in the decision making process and in the present economic context.
Estudo dos fatores condicionantes do índice de desenvolvimento humano nos municípios do estado do Paraná: instrumento de controladoria para a tomada de decis es na gest o governamental Conditioning factors of the human development index of municipalities in the state of Paraná, Brazil: an accounting tool for public management decision making
Jorge Eduardo Scarpin,Valmor Slomski
Revista de Administra??o Pública , 2007, DOI: 10.1590/s0034-76122007000500006
Abstract: Este artigo aponta uma modelagem matemática para determinar o valor futuro do IDH-M para os municípios do Paraná, com base em dados contábeis atuais e outras variáveis. O referencial teórico abrange, entre outros, aspectos de externalidades e bens públicos, analisando as raz es pelas quais s o necessários investimentos públicos e também contempla aspectos sobre o cálculo do IDH-M. O artigo é baseado em uma pesquisa explicativa, e o instrumental utilizado é a análise de regress o, com regress es múltiplas a partir de 87 variáveis independentes, sendo 10 variáveis n o-contábeis e 77 contábeis. Fica evidente que o IDH-M possui rela o com as variáveis de IDH-M passado, distancia em rela o à capital, altitude, nível de popula o rural, receita tributária, despesa com pessoal, despesa com saúde e saneamento, investimentos e gastos com indústria e comércio. This article presents a mathematical model for determining the future valueof local HDI of municipalities in the state of Paraná, Brazil, based on current accounting data and other variables. The theoretical framework considers externalities and public assets, analyzing the reasons why public investments are necessary, as well as how the HDI is calculated. This explanatory research uses regression analysis with multiple regressions of 87 independent variables, 10 of them non-accounting and 77 accounting variables. The tests showed that local HDI has relation with past local HDI variables, distance to the state capital, altitude, level of rural population, tax revenue, expenses with civil service personnel, public health and sanitation expenditure, investments and expenses with commerce and industry.
THE PRECISION IN FORECASTING THE BUDGET INCOMES BEFORE AND AFTER THE LAW OF FISCAL RESPONSIBILITY A PRECIS O NA PREVIS O DAS RECEITAS OR AMENTáRIAS ANTES E APóS A LEI DE RESPONSABILIDADE FISCAL
Jorge Eduardo Scarpin,Valmor Slomski
Revista Universo Contábil , 2007,
Abstract: This work has as objective to accomplish a research with public budgets in a city of medium size to determine the relationship among the foreseen budget income and the one increased accomplished budget with the new Law of Fiscal Responsibility. The study begins with planning concepts, both in the public and in the private sector. It talks about strategic and operational planning and their similarities in the public area, which are the Pluri-annual Plan and the Budget Law Guidelines. It describes the budget picture focusing mainly the on Budget Law, brought by the public power. With basis on this theoretical foundation, the research is accomplished with public budgets in order to verify the precision of the relationship among the expected and accomplished budget income from 1995 to 2003, dividing the sample in two extracts, one in the period previous to the Fiscal Responsibility and the other subsequent to referred law. Finally, theresearch analysis shows, with the use of lineal regressions and analysis of the results for the establishment of an evolution or not of the relationship among foreseen budget income and accomplished along the years. The research reveals an improvement of the precision after the coming of the Law of Fiscal Responsibility, in comparison with the period previous to the law. The research concludes, pointing to some considerations on the extension of this work for other public budgets. Keywords: Public budget. Forecast of incomes. Law of Fiscal Responsibility. Este trabalho tem como objetivo realizar uma pesquisa com or amentos públicos em uma cidade de médio porte para determinar se a rela o entre a receita or amentária prevista e realizada aumentou com o advento da Lei de Responsabilidade Fiscal. O estudo inicia-se com conceitos de planejamento, tanto na área pública quanto na área privada. Discorre sobre planejamento estratégico e operacional e seus congêneres na área pública, que s o o Plano Plurianual e a Lei de Diretrizes Or amentárias. Descreve a figura do or amento, enfocando principalmente a Lei de Or amento, trazida pelo poder público. Com base nesta fundamenta o teórica, realiza pesquisa com or amentos públicos para verificar a precis o da rela o entre receita or amentária prevista e realizada ao longo dos anos de 1995 a 2003, dividindo a amostra em dois extratos, um do período anterior à Lei de Responsabilidade Fiscal e outro posterior à referida lei. Por fim, mostra a análise da pesquisa, com o uso de regress es lineares e análise dos resultados para o estabelecimento de uma evolu o ou n o da rela o entre receita
Globaliza??o e capacita??o tecnológica nos países de industrializa??o tardia: li??es para o Brasil
Coutinho, Luciano;
Gest?o & Produ??o , 1996, DOI: 10.1590/S0104-530X1996000100003
Abstract: we seek to discuss in this paper the main causes of technlogical weakness in brazilian industry. competitive policies implemented in developed countries, based on the new technological paradigm, are examined and provide references for the analysis of technological policy in brazil. we also consider the performance of the brazilian economy in recent years and some of the problems of its innovation system. finally, we propose six policy guidelines that could be put forward to overcome the fragility in the innovation system and to recover industrial development.
Representa??es da infancia na obra machadiana: o menino é pai do homem?
Coutinho, Fernanda;
Machado de Assis em Linha , 2011, DOI: 10.1590/S1983-68212011000200006
Abstract: this article aims to situate the presence of children and of childhood itself in some of the short stories and novels by machado de assis. based on the understanding of childhood as a fundamental time in human existence, it intends to emphasize the recovery of this time through memory, as a defining recognition of oneself; supported by the belief that the author's writings were an exercise of the human soul's interpretation, it pursues an understanding of how the writer places the child's figure in face of the attitudes that demand the recognition of the other. finally, through the thought of machado de assis, translated in fiction, it intends to show how their arguments may be helpful to a better understanding of the complex issues surrounding children and childhood nowadays.
The first decade of sibutramine and orlistat: a reappraisal of their expanding roles in the treatment of obesity and associated conditions
Coutinho, Walmir;
Arquivos Brasileiros de Endocrinologia & Metabologia , 2009, DOI: 10.1590/S0004-27302009000200018
Abstract: ancillary therapies for weight management, consisting mainly of diet and exercise programs that incorporate variable levels of lifestyle modification techniques, are frequently ineffective to achieve clinically meaningful weight loss and maintenance. although pharmacological treatment of obesity is widely used in most countries, the number of available drugs is still very limited. the most widely used anti-obesity agents are sibutramine and orlistat, both available in clinical practice for about a decade. a large number of clinical trials have demonstrated that both agents are safe and well tolerated, with a level of efficacy in the moderate weight loss recommended by the most relevant clinical guidelines. several studies have assessed the efficacy and safety of sibutramine and orlistat in adolescents and also for the treatment of some associated conditions in adults, including type 2 diabetes, polycystic ovary syndrome and binge eating disorder. the positive results of these studies suggest an expanding role for both agents, not only for the treatment of obesity, but also for associated conditions. after the efficacy of orlistat for the prevention of type 2 diabetes demonstrated in the xendos study, the results of scout study are awaited for a better evaluation of sibutramine impact on cardiovascular outcomes.
A constru??o do eu na modernidade: do projeto romantico ao impressionismo em Freud
Coutinho, Denise;
ágora: Estudos em Teoria Psicanalítica , 2009, DOI: 10.1590/S1516-14982009000200003
Abstract: the cartesian system provides the fundamental principles for romanticism to produce a new object: the 'self', simultaneously as interiority and alterity. this invention falls on the scientific, political, social, and artistic fields that produce ethical and aesthetic consequences that endured in the 21st century. the aim of this essay is to offer an approximation between freud's style and impressionism, while recognizing the point of inflection in the production of a new rationality in the literary romantic thought. pointing to the emergence of the self, as (re)presented by freud means to recognize it as a tributary of the romantic ideal. at the same time, it highlights the epistemological change that freud imprints on this concept in a proposal that has remained subversive until today.
Democracias Andinas: chegando tarde à festa?
Coutinho, Marcelo;
Dados , 2006, DOI: 10.1590/S0011-52582006000400005
Abstract: after a centuries-old history of oligarchic, populist, and authoritarian institutionality, in recent decades south america has begun the transition to a liberal democratic state model. this new state model harbors the contradiction of being both more democratic and less capable. namely, it allows public participation and dissent, but with more limited conditions to respond, a role that has been largely transferred to the market, which has become globalized and more complex, while experiencing difficulties in meeting social demands. the tension between democracy and economic limitations, combined with endogenous institutional problems, has sustained a climate of permanent political instability in parts of south america, reproducing fragmentations and conflicts, which are the focus of this study, a comparative analysis of five andean countries: bolivia, peru, ecuador, colombia, and venezuela.
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