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Search Results: 1 - 10 of 215492 matches for " Maísa de Souza Ribeiro "
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UMA REFLEX O SOBRE AS OPORTUNIDADES PARA A CONTABILIDADE AMBIENTAL
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.
Sistema contábil para gest?o da ecoeficiência empresarial
Vellani, Cassio Luiz;Ribeiro, Maísa de Souza;
Revista Contabilidade & Finan?as , 2009, DOI: 10.1590/S1519-70772009000100003
Abstract: sustainable development, corporate social responsibility and corporate sustainability are concepts that converge towards the same objective: to integrate economic, social and ecological aspects of business. many companies maintain actions aimed at environmental protection. to contribute to corporate sustainability, however, these activities should converge to eco-efficiency. therefore, the company's ecological activities should act on the waste produced by company operations and the incurred expenses should result in economic-financial benefits for the business. in this context, this article identifies the following research question: in accounting terms, how can the company's ecological actions be categorized to provide information on events related to the eco-efficiency of the business? attempts are made to answer this question through a (holistic) multiple case study (type 3), with the following goal: corporate ecological actions (aee) were classified according to their objectives, that is, treatment of own waste, deriving from internal actions; and actions resulting from external events, such as the preservation of green areas, recovery of contaminated areas, environmental education programs aimed at the external community. this can allow managers to verify the eco-efficiency of the operating process itself (internal aee) and the aspect related to global environmental management (internal and external aee). three types of material are analyzed and 608 examples of ecological actions are identified, performed by 181 companies. the empirical research reported in this article reveals that the proposal is in line with practice and results in an accounting system to manage companies' eco-efficiency.
Governan?a corporativa na América Latina: a relevancia dos princípios da OCDE na integridade dos conselhos e autonomia dos conselheiros
Kitagawa, Carlos Henrique;Ribeiro, Maísa de Souza;
Revista Contabilidade & Finan?as , 2009, DOI: 10.1590/S1519-70772009000300005
Abstract: boards of directors are characterized as important elements for good corporate governance. in this regard, the present study aims to associate governance practices of latin american companies to the principles recommended by the organization for economic cooperation and development, oecd, for that region (brazil, argentina, mexico and chile). among the seven principles recommended for latin america, this work focused only on the fifth principle, which addresses the "responsibilities of the board" and, more specifically, the recommendations concerning the "board's integrity and directors' independence". the main objective is to evaluate companies' attitudes in relation to managers' responsibilities and supervision as a way to ensure control and the results expected by shareholders. to that end, a questionnaire expressing the major oecd governance recommendations for latin america was designed and confronted with the laws of those four countries and the corporate practices of the companies in the sample, in order to identify additional procedures in relation to those required by legislation. results showed that mexico is the country with the highest rates of compliance with oecd recommendations, followed by brazil, argentina and chile. in general, the major weak points are the absence of specific committees composed of at least a majority of independent directors and the prohibition of practices like previous meetings or voting instructions by shareholders to directors.
Mensura o de ativos nos relatórios gerenciais de companhias abertas Asset evaluation for management reports of Brazilian public companies
Reinaldo Guerreiro,Jaime Crozati,Maísa de Souza Ribeiro
Rege : Revista de Gest?o , 2005,
Abstract: Este trabalho tem o objetivo de identificar como determinados conceitos apresentados na teoria contábil est o sendo usados por empresas brasileiras na prática da mensura o de ativos para efeito de elabora o de relatórios gerenciais. A pesquisa foi realizada mediante o envio de 133 questionários a um conjunto de empresas selecionadas, cadastradas no banco de dados da FIPECAFI-FEA-USP. Desses questionários, 53 corretamente respondidos foram utilizados. Os resultados evidenciam que os conceitos de mensura o de ativos que seguem os preceitos da legisla o societária e fiscal s o os mais utilizados na prepara o dos relatórios gerenciais pelas empresas da amostra. Estes resultados indicam que, no ambito das grandes empresas brasileiras, a prática da contabilidade gerencial está intimamente associada às normas e regulamentos da contabilidade fiscal e societária e que conceitos de mensura o contábeis considerados inovadores têm baixo grau de utiliza o. This paper identified specific concepts presented in accounting theory and their use in the determination of assets for reports. A questionnaire on the subject was sent to 133 companies selected from the FIPECAFI-FEA-USP database, produced 53 replies that qualified. Results showed that the traditional concepts of asset evaluation in accordance with legal organizational and fiscal principles were most frequently employed and also disclosed only a limited use of concepts considered to be innovative, in management reports by public companies.
Estruturas de Reprodu o de Peperomia parnassifolia Miq. (Piperaceae) = Reproductive structures of Peperomia parnassifolia Miq. (Piperaceae)
Jonathas Henrique Georg de Oliveira,Luiz Antonio de Souza,Maísa de Carvalho Iwazaki
Acta Scientiarum : Biological Sciences , 2008,
Abstract: Peperomia parnassifolia Miq. trata-se de espécie herbácea que também ocorre em remanescentes florestais de Maringá, Brasil. Os órg os reprodutivos e o caule dessa espécie s o objetos do presente estudo. O material botanico fresco e fixado em FAA 50/FPA 50 foi seccionado em micrótomo de rota o, segundo técnicas usuais. O eixo da inflorescência tem estrutura polistélica. As brácteas s o peltadas com mesofilo homogêneo. O gineceu é unicarpelar, com estigma bilobado, estilete sólido, ovário de estrutura simples e óvulo reto,crassinucelado e unitegumentado. A parede da antera apresenta epiderme, endotécio, uma camada média e tapete secretor uninucleado. O fruto é uma baga e a semente é perispérmica. Essa planta reproduz-se vegetativamente mediante estol o. Peperomia parnassifolia Miq. is a herbaceous species that occurs in forest remnants in Maringá, Brazil, among other places. The stem and reproductive organs of this species are the objects of the present study. Samples of botanical material (fresh or fixed in FAA50/FPA 50) were cut using a rotation microtome, in accordance with usual practice. The spike axis features a polystelic structure. Bracts are peltate with a homogeneous mesophyll. The gynoecium is monocarpous, has a stigma with two lobes, solid style, ovary with simple structure and an atropous, crassinucellate and unitegmic ovule. The anther wall consists of epidermis, endothecium, one middle layer and a uninucleate secretory tapetum. The fruit is a berry and its seed is perispermic. This plant reproduces vegetatively by stolon.
Percep??o dos pais sobre a habilidade de aten??o auditiva de seu filho com fissura labiopalatina: estudo retrospectivo
Feniman, Mariza Ribeiro;Souza, Taísa Cristina de;Teixeira, Thais Sanches;Mondelli, Maria Fernanda Capoani Garcia;
Arquivos Internacionais de Otorrinolaringologia , 2012, DOI: 10.7162/S1809-48722012000100017
Abstract: introduction: to process and decode the acoustic stimulation are necessary cognitive and neurophysiological mechanisms. the hearing stimulation is influenced by cognitive factor from the highest levels, such as the memory, attention and learning. the sensory deprivation caused by hearing loss from the conductive type, frequently in population with cleft lip and palate, can affect many cognitive functions - among them the attention, besides harm the school performance, linguistic and interpersonal. objective: verify the perception of the parents of children with cleft lip and palate about the hearing attention of their kids. method: retrospective study of infants with any type of cleft lip and palate, without any genetic syndrome associate which parents answered a relevant questionnaire about the auditory attention skills. results: 44 are from the male kind and 26 from the female kind, 35,71% of the answers were affirmative for the hearing loss and 71,43% to otologic infections. conclusion: most of the interviewed parents pointed at least one of the behaviors related to attention contained in the questionnaire, indicating that the presence of cleft lip and palate can be related to difficulties in hearing attention.
Caracteriza o da saúde bucal de idosos em uma institui o beneficente de longa permanência de Jo o Pessoa-PB, Brasil Caracterización de la salud bucal de ancianos residentes en una institución benéfica de Jo o Pessoa-PB, Brasil Characterization of the buccal health of elderly in an beneficent institution of the long stay of Jo o Pessoa-PB, Brazil
Isabella Lima Arrais Ribeiro,Heloísa Helena Pinho Veloso,Keny Correia de Souza
Revista Cubana de Estomatolog?-a , 2012,
Abstract: Introdu o: a popula o idosa está crescendo em números proporcionais se tornando necessário maior cuidado de sua saúde. O objetivo deste estudo foi descrever a situa o epidemiológica do estado de saúde bucal dos idosos na cidade de Jo o Pessoa - PB, Brasil. Métodos: foram analisados 55 idosos em longa permanência na institui o da cidade de Jo o Pessoa. Os idosos foram interrogados sobre o quotidiano e hábitos pessoais e logo foram validadas as condi es bucais por um especialista. A avalia o insere a condi o dos dentes e a necessidade e o uso da prótese dentária. Foram coletados os dados em um formulário e analisados no SPSS(Chis quadrado ou exato do Fisher). Resultados: se verificou que 16 (29,0 %) das pessoas têm 60-70 anos e 39 (71,0 %) mais de 70 anos de idade. Estimativas do sexo evidenciaram que 43 (78,2 %) s o mulheres e 12 (21,8 %) s o homens. Os idosos reportaram ter marcado a última visita ao dentista ao menos um mês 2 (3,7 %), nos últimos 6 meses 4 (7,3 %) e mais de um ano 49 (89,0 %). A prevaência de edentulismo foi de 35 (63,6 %). Outros têm uma média de 6,1 dentes por indivíduo. O uso de prótese geral removível se observou em 40,0 % dos idosos e de prótese parcial removível em 9,1 %. Um total de 78 % dos idosos presissam de algum tipo de prótese dentária. Conclus es: os idosos tratados ficam carentes de aten o odontológica, necessitando reabilita o protética. Introducción: la población de ancianos está creciendo en números proporcionales, por lo que es necesario mayor cuidado de su salud. El objetivo de este estudio fue describir la situación epidemiológica del estado de salud oral de los ancianos en la ciudad de Jo o Pessoa - PB, Brasil. Métodos: se analizaron un total de 55 ancianos en una larga estancia, en la institución de la ciudad de Jo o Pessoa. Los ancianos fueron interrogados acerca de información personal, los hábitos personales y a continuación, se llevó a cabo la evaluación de condiciones bucales por un solo examinador. La evaluación incluyó la condición de los dientes y la necesidad y el uso de prótesis dental. Se recogieron los datos en un formulario y analizados en SPSS (Qui-cuadrado o exacto de Fisher). Resultados: se verificó que 16 (29,0 %) de las personas tienen 60-70 a os y 39 (71,0 %) más de 70 a os de edad. En cuanto al sexo, se encontró que 43 (78,2 %) son mujeres y 12 (21,8 %) son hombres. Los acianos reportaron haber realizado la última visita al dentista al menos un mes 2 (3,7 %), en los últimos 6 meses 4 (7,3 %) y más de un a o 49 (89,0 %). La prevalencia de edentulismo fue de 35 (63,6 %). Los demás tienen
Perception of parents about the auditory attention skills of his kid with cleft lip and palate: retrospective study
Feniman, Mariza Ribeiro,Souza, Taísa Cristina de,Teixeira, Thais Sanches,Mondelli, Maria Fernanda Capoani Garcia
International Archives of Otorhinolaryngology , 2012,
Abstract: Introduction: To process and decode the acoustic stimulation are necessary cognitive and neurophysiological mechanisms. The hearing stimulation is influenced by cognitive factor from the highest levels, such as the memory, attention and learning. The sensory deprivation caused by hearing loss from the conductive type, frequently in population with cleft lip and palate, can affect many cognitive functions - among them the attention, besides harm the school performance, linguistic and interpersonal. Objective: Verify the perception of the parents of children with cleft lip and palate about the hearing attention of their kids. Method: Retrospective study of infants with any type of cleft lip and palate, without any genetic syndrome associate which parents answered a relevant questionnaire about the auditory attention skills. Results: 44 are from the male kind and 26 from the female kind, 35,71% of the answers were affirmative for the hearing loss and 71,43% to otologic infections. Conclusion: Most of the interviewed parents pointed at least one of the behaviors related to attention contained in the questionnaire, indicating that the presence of cleft lip and palate can be related to difficulties in hearing attention.
Influence of Cold Storage on the Bioactivity Properties and the Quality of the Juice of Moro Blood Orange (Citrus sinensis (L.) Osbeck)  [PDF]
Maísa Lamounier Magalh?es, Luiz Carlos De Oliveira Lima, Allan da Silva Lunguinho, Danubia Aparecida De Carvalho Selvati Rezende, Vanuzia Rodrigues Fernandes Ferreira, Rafaela Magalh?es Brand?o, Josefina Aparecida De Souza, Ellen Cristina De Souza, Kátia Júlia De Almeida, David Lee Nelson, Maria Das Gra?as Cardoso
American Journal of Plant Sciences (AJPS) , 2019, DOI: 10.4236/ajps.2019.101003
Abstract: The possibility of commercialization of Moro blood oranges in tropical countries such as Brazil was evaluated to verify whether post-harvest management through storage at low temperatures for a period of 60 days can improve the bioactive properties and quality parameters. Moro blood oranges cultivated in Brazil did not contain significant amounts of anthocyanins at the time of harvesting, but these compounds were activated by post-harvest management through storage at low temperatures (4°C and 8°C) for a period of 60 days. The emergence of the anthocyanins in the juices occurred within a few weeks of storage, but the maximum levels were attained after 60 days and at the temperature of 8°C. Cold storage positively influenced other bioactive compounds such as total phenolic compounds, individual phenolic compounds, β-carotene and the antioxidant activity determined by the sequestration of DPPH free radicals. It did not influence the vitamin C content. In addition, storage significantly altered the color, total
Smoking: the perception of smokers on a health education group Tabaquismo: la percepción de los fumadores en un grupo de educación en la salud Tabagismo: a percep o dos fumantes em um grupo de educa o em saúde
Noely Soares Veloso,Carlos Alberto Quint?o Rodrigues,Maísa Tavares de Souza Leite,Julimary Larissa Mendes Ottoni
Revista Brasileira de Medicina de Família e Comunidade , 2012, DOI: 10.5712/rbmfc6(20)216
Abstract: This is a qualitative study which aimed to understanding the meaning of anti-smoking groups developed in a unit of Family Health Care in the city of Montes Claros, in Minas Gerais State. The action-research was used as a theoretical and methodological reference. The subjects were smokers who experienced group sessions on health education. The data collection tools were: the non-participant observation, the participant observation, and the semi-structured interviews. The collected data were submitted to the technique of discourse analysis with the identification of two categories: the meaning of smoking and the meaning of anti-smoking support groups in the perception of the subjects who were part of the group. Smokers expressed ideas and feelings as well as the representation of the cigarette. This study showed the relevance of support groups during the process of quitting smoking, and the need of better professional training and service structure in order to face the problem. This study was also a way to promote the anti-smoking treatment in the public health system and its impact on the population who had this benefit, being a parameter and encouragement for other scenarios. Estudio cualitativo que tuvo como objetivo la comprensión del significado de los grupos contra el tabaquismo, desarrollados en una unidad de la Salud de la Familia del municipio de Montes Claros, en Minas Gerais. Ha sido utilizado como material referencial teórico-metodológico la investigación-acción. Los individuos fueron usuarios de tabaco que participaron de las sesiones del grupo educación en la salud. Los instrumentos para la colecta de datos fueron la observación no participante, la observación participante y las entrevistas semiestructuradas. Los datos han sido sometidos a la técnica del análisis de discurso con la identificación de dos categorías: el significado del tabaquismo y el significado de los grupos de apoyo antitabaquismo en la percepción de los participantes del grupo. Surgieron las ideas y sentimientos de los fumadores, bien como la representatividad del cigarrillo para los individuos. El estudio ha demostrado la pertinencia de los grupos de apoyo, durante el proceso de cese del tabaquismo, y la necesidad de una mejor formación profesional y estructuración de los servicios para el enfrentamiento del problema. Este estudio también se constituye en una forma de divulgación del tratamiento del tabaquismo en la red pública de la salud y de su impacto en la población beneficiada, sirviendo de parámetro y estímulo a otros escenarios. Estudo qualitativo, que objetivou co
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