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Search Results: 1 - 10 of 125527 matches for " Loreci Jo?o Borges "
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REVIS O EXTERNA DE QUALIDADE DOS AUDITORES INDEPENDENTES DO BRASIL: UMA ANáLISE DOS RELATóRIOS EMITIDOS DE 2008 A 2010
Bruna Teixeira,Evelyse Nicole Chaves de Amorim,Loreci Joo Borges
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ , 2012,
Abstract: A qualidade dos servi os prestados por auditores independentes é atualmente objeto de discuss o. Paraassegurar essa qualidade, órg os reguladores e entidades profissionais elaboraram um conjunto de medidas, entre elas a Revis o Externa de Qualidade pelos Pares. Este trabalho procurou verificar qual o resultado da Revis o Pelos Pares do Brasil nos últimos anos. Para isso, foi realizada uma pesquisaenvolvendo revis o bibliográfica e documental, com coleta de dados secundários, nos relatórios emitidos pelo CRE – Comitê de Revis o Externa do Conselho Federal de Contabilidade nos anos de 2008 a 2010. Verificou-se como resultado, que 94,2% dos relatórios emitidos pelos revisores continham alguma ressalva ou recomenda o. No mais, observou-se que, de 2008 para 2010 n o houve uma redu o dosrelatórios que continham ressalvas e recomenda es de aprimoramentos e melhorias, o que demonstra quen o houve uma mudan a na qualidade das auditorias revisadas.
Análise das presta es de contas na internet da Universidade do Estado de Santa Catarina
Rafael Oliveira Bezerra,Loreci Joo Borges,Sandra Mara Iesbik Valmorbida
Revista Gest?o Universitária na América Latina : Revista GUAL , 2012, DOI: http://dx.doi.org/10.5007/1983-4535.2012v5n1p66
Abstract: The transparency of actions and accountabilities of publics spending are issues of great relevance social relevance and their absences are recurrent in discussions about the shortcomings of public administration and are agents of democracy, efficiency and change. The aim of this paper is to demonstrate the advertising practices of Internet UDESC and evaluates them in relation to legislation. This research is a descriptive qualitative approach by means of desk research, from data coming from secondary site UDESC. Checklist was used for data collection. The results: (i) shows general information on the site and details the main areas of accountability; (ii) the majority were released statements required by law; (iii) from what was previously mentioned, suggestions for improvements are presented. Thus it is concluded that UDESC fulfills the transparency requirements posed by legislation, but efforts should be made to meet the other requirements such as submission of exploratory notes of financial statements.
Detailing the Structure of Liquid THF Based on an EPSR Study  [PDF]
Alexandre Borges, Joo M. M. Cordeiro
Computational Chemistry (CC) , 2015, DOI: 10.4236/cc.2015.31001
Abstract: The structure of pure liquid tetrahydrofuran (THF) has been investigated via Monte Carlo simulations in the wake of a previous Empirical Potential Structure Refinement (EPSR) study on that liquid (Bowron, D.T.; Finney, J.L.; Soper, A.K. (2006) J. Am. Chem. Soc., 128, 5119). The molecules are allatoms rigid structures and the intermolecular potential used is described for the classical 6-12 Lennard-Jones plus Coulomb in the NPT ensemble at 1 atm and 25°C. THF is a poorly structured liquid. Typical preferred orientation of molecules has been explored and calculations shown different types of molecular pairs exist concurrently in the liquid. The geometry of those pairs was deeply investigated and its influence in the liquid structure discussed. The lack of molecular organization in the liquid is closely related to the existence of that diversity of molecular pairs. Its geometry changes from antiparallel up to T-like depending on the distance between the molecules in the pairs.
Complicando o monitoramento da osteoporose: mas n o aqui
Borges Joo Lindolfo C.
Arquivos Brasileiros de Endocrinologia & Metabologia , 2004,
Abstract:
As várias dimens es da lei do valor
Joo Machado Borges Neto
Nova Economia , 2004,
Abstract: This article intends to demonstrate that the law of value can be understood based on three successive versions, through which it becomes progressively more complex. The least complex law is the law of value determined by years worked. The second version is the law of social work distribution (which may also be interpreted as the law of equilibrium in the distribution of social work). Examination of the impact of intrasectorial competition among capitals in the capitalist economy leads to the third version of the law of value, the law of minimization of abstract work time. In this manner, the law of value is a dynamic law which forms the basis for general laws of capitalist economy development. Finally, in the international scene, the law of value is presented as the law of high-profit generation and of the widening of inequality.
O Brasil levanta a cabe a?
Borges Neto Joo Machado
Estudos Avan?ados , 2006,
Abstract:
O efeito de Coriolis: de pêndulos a moléculas
Borges, Emílio;Braga, Joo Pedro;
Química Nova , 2010, DOI: 10.1590/S0100-40422010000600036
Abstract: coriolis force is an effect which arises in rotating reference frames such as the earth. this force influences large oceanic motions, atmospheric inertial circles, horizontal and vertical deviations in moving bodies. the foucault's pendulum is another special case about the coriolis force influence on macroscopic processes. this pendulum is an example of how experimental sciences can be essential for philosophical and social changes, since it was crucial to prove the earth's rotation. the coriolis force has an important role also at microscopic level; it couples vibrational and rotational molecular motions and this fact has consequences in spectroscopic and energetic molecular processes. these points are discussed in this paper.
ENTREPRENEURIAL TRAINING IN THE CURRICULUM LIBRARY COURSES IN SOUTHERN BRAZIL
Joo Paulo Borges da Silveira
Biblionline , 2012,
Abstract: This purpose study analyzes the formation in entrepreneurial curriculum of Librarianship in southern Brazil. They were part of this analysis public education institutions, federal an state governments, which are: Universidade Federal do Rio Grande – FURG, Universidade Federal do Rio Grande do Sul – UFRGS, Universidade Federal de Santa Catarina – UFSC, Universidade do Estado de Santa Catarina – UDESC and Universidade Federal de Londrina – UEL. The study was developed from the search about termns relatived to entrepreneurship inthe curriculums of courses reaserched. Five disciplines ware selected from three different institutions. The search resulted in concern for these courses to modernize their curriculum and the worry for better education of its graduates to the labor market.
“QUEM CONTA UM CONTO, AUMENTA UM PONTO”: (H OU H?)ISTóRIAS DE PORTUGAL
Gerson Roani,Joo Felipe Barbosa Borges
Signótica , 2012, DOI: 10.5216/sig.v24i1.18200
Abstract: Este artigo tem como objetivo principal investigar as rela es entre Literatura e História no romance O conquistador (1990), de Almeida Faria. Onde termina a História e come a a Literatura? Onde termina a Literatura e penetramos, ainda que inconscientemente, na realidade histórica? Como a arte literária de Faria se apropria, reescreve e reinventa a matéria oriunda da História? S o estas algumas das quest es em torno das quais este artigo se pautará.
O gênero Miconia Ruiz & Pav. (Melastomataceae) no Estado de S?o Paulo
Martins, Angela Borges;Semir, Joo;Goldenberg, Renato;Martins, Eneida;
Acta Botanica Brasilica , 1996, DOI: 10.1590/S0102-33061996000200005
Abstract: the present paper deals with the species of miconia occuring in the brazilian state of s?o paulo. the 53 species listed and described here probably represent all taxa of the genus collected in this state.
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