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A evolução da controladoria : um estudo no BrasilSouza, Cristiane Teresinha Domingues de January 2015 (has links)
A origem da controladoria no Brasil está relacionada a instalação das primeiras empresas multinacionais norte-americanas no país. Na época a função do profissional da controladoria estava ligada à área financeira ou da contabilidade, devido à habilidade de trabalhar com informações econômico-financeiras, bem como, pelo conhecimento sistêmico da organização. Do surgimento da controladoria no Brasil até os dias atuais, o país passou por grandes transformações, especialmente nos aspectos econômicos e sociais, pois o mundo se globalizou, reduzindo as fronteiras entre os países. Para que o país pudesse se inserir neste contexto globalizado foi necessário que o brasileiro se adaptasse a uma nova forma de fazer negócios a nível mundial. Além do que, para se manterem competitivas, as organizações brasileiras passaram a demandar, cada vez mais melhorias em seus processos e controles. Diante disso, este trabalho tem como objetivo evidenciar como ocorreu a evolução da controladoria no Brasil, através do estudo da sua origem, evolução do perfil, atribuições do controller e identificação das principais atribuições da controladoria no país. Quanto ao método classifica-se esta pesquisa como descritiva, sendo conduzida através de pesquisa bibliográfica. Os resultados demonstram que a evolução da controladoria no Brasil, acompanhou a evolução da controladoria a nível mundial, uma vez que ocorreu a partir das necessidades de informações e controles que acompanharam a evolução natural da economia brasileira. Neste contexto, a controladoria passou a ser um importante player da gestão empresarial, pois auxilia os gestores durante todo o processo decisório a fim, de garantir a eficácia do negócio. Entretanto no campo semântico conclui-se que a controladoria ainda precisa evoluir, pois não existe consenso entre os pesquisadores sobre o que é a controladoria, sobre as suas funções e atribuições. / The origin of controllership in Brazil is connected to the settlement of the first US multinational companies in the country. Back then, the function of a controller was linked to finance or accounting, because of the ability to work with economic and financial pieces of information as well as the systemic knowledge of the company. From the beginning of controllership in Brazil to nowadays the country has gone through major changes, especially economic and social aspects as the world has globalized, reducing the boundaries between countries. For the country to enter this globalized context it was necessary for the Brazilian one to adapt to a new way of doing business globally. Moreover, to remain competitive Brazilian companies began demanding more and more improvements in their processes and controls. Thus, this work aims to show how the evolution of controllership was in Brazil, through the controllership origin study, profile evolution checking and the controller assignments and identifying the main tasks of controllership in the country. As for the method this research is descriptive, driven by bibliographic search. The results show that the evolution of controllership in Brazil followed the global controllership evolution once it occurred from the information requirements and controls that followed natural Brazilian economy evolution. In this context, controllership has become a major player in business management, as it assists managers throughout the decision-making process in order to ensure business effectiveness. However, in the semantic field controllership still needs to evolve as there is no consensus among researchers about what controllership is, on its functions and tasks.
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EstÃticas da memÃria: linguagem, origem e imagem na crÃtica do conhecimento em Walter Benjamin / Aesthetic Memory: language, image source and the critical knowledge in Walter BenjaminMateus VinÃcius Barros UchÃa 27 February 2012 (has links)
CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / O projeto de estudo em questÃo visa aprofundar-se na obra de Walter Benjamin,
concentrando-se na idÃia delimiar como uma noÃÃo estruturante que perpassa as
mÃltiplas fases de seu pensamento. O modo de alegorese presente e expressivo na
escrita deste autor, onde se articula uma teoria das imagens dialÃticas, Ã importante para
nossa interpretaÃÃo pois a prÃpria escrita benjaminiana apresenta-se como um medium-
de-reflexÃo onde revela-se as suas concepÃÃes epistemolÃgicas acerca do carÃter da
IdÃia, suas reflexÃes estÃticas e sua crÃtica de carÃter historiogrÃfico. Toda sua escrita
que traz em si tais questÃes à a expressÃo e zona de limiar a respeito da relaÃÃo
belo/verdade, forma/conteÃdo, linguagem/imagem, sensÃvel/inteligÃvel, tempo/histÃria.
Sugere-se entÃo que a partir da relaÃÃo entre verdade e beleza, Benjamin desenvolve
em sua crÃtica o conceito de sem-expressÃo, elemento este que desfaz a falsa totalidade
da aparÃncia para revelar um fragmento verdadeiro do mundo, pela obra de arte,
conectando a arte enquanto aparÃncia ao campo da verdade revelando-a como lei
essencial para o pensamento. O trabalho propÃe-se a refletir, juntamente com essas
questÃes, o vÃnculo entre o conceito de sem-expressÃo e o aspecto intrinsecamente
fragmentÃrio do conhecimento histÃrico-linguÃstico deste pensador berlinense no intuito
de apresentar nesta reflexÃo a forÃa fisiognÃmica da linguagem, ou seja, sua expressÃo
imagÃtica na relaÃÃo entre sÃmbolo e alegoria que constituem um limiar de crÃtica
imanente do conhecimento em Walter Benjamin.
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Mothers, babies and disease in later life : studies in Saudi ArabiaAl-Mugbel, Khalid Saad January 2001 (has links)
Barker's "fetal origin hypothesis" advocates that the diseases in later life originate through adaptations that fetus makes when it is undernourished. These adaptations, whether cardiovascular, metabolic, or endocrine, permanently change the structure, and functions of the body, and pave the road to chronic killer diseases in later life, such as; coronary heart diseases, related disorders, stroke, diabetes, and hypertension. The main objective of the study, both prospective, and retrospective, covering the subjects from 0 to 1 year, and 3 to 15 years, respectively, is to test the Barker "fetal origin hypothesis" that nutrition in early life does influence the disease pattern in later life. The research is specifically designed to study the relationship between infant body size, placental weight, blood pressure, and lipid profile in late infancy; and whether or not the relationship between high blood pressure, and low birthweight is initiated in uterus, or during the infancy. The prospective studies were carried out in Prince Salman Bin Abdulaziz Hospital in Riyadh, KSA. The sampling was performed systematically. Every fifth child born in the delivery room was selected in the obstetric ward. A total of 1026 neonates were included in the prospective studies. The retrospective studies were conducted in Deraya Primary Health Care Centre, and data were collected from the medical record department, which included 1505 subjects, aged 3 to 15 years. The babies with major congenital malformations were excluded both studies included questionnaires, anthropometric measurements, and critical evaluation of haematological and biochemical parameters. The data collected, both prospective and retrospective and retrospective studies, were categorised, analysed, and statistically interpreted by using the Statistical Package for Social Science SPSS/PC+V9.0. Normal distributions of data were confirmed by using the Kolmogorow-Smirnow Test. In all cases, significance was assumed at P < 0.05. The major findings do support Barker's epidemiological data, and evidences. Although, it is still somewhat too early, and premature to confirm these findings, due to the length of period covered, the data presented, both prospective and retrospective, do point out, and lead to the following major conclusions: Chronic diseases are being imprinted "Programmed" in feto-placental unit during pregnancy, and infancy, there is indeed a strong association between birthweight, especially, low birthweight, and placental weight, blood pressure, lipid metabolism in early infancy, and in childhood. Low birthweight, <2500gms is strongly associated with elevated systolic blood pressure, and low birthweight infants, if survived, are predisposed to inevitable disabilities of all kinds, and chronic diseases in later life.
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Our Apples are Healthier than Your Apples: Deciphering the Healthiness Bias for Domestic and Foreign ProductsGineikiene, Justina, Schlegelmilch, Bodo B., Ruzeviciute, Ruta 06 1900 (has links) (PDF)
This study extends previous research by exploring perceptions of healthiness in the international food marketplace. To this end, it aims to fill an important gap by shedding light on the role of country of origin in shaping perceptions of healthiness. The authors provide evidence that domestic and foreign food products elicit different perceptions of healthiness. Consumers choose domestic products because they perceive them as healthier and more natural. The effect holds across different samples and product categories (apples, tomatoes, bread, and yogurt). However, this healthiness bias vanishes when products are presented as posing health risks and when products are introduced with a dual identity (i.e., both foreign and domestic). Researching these health-related effects helps provide a better understanding of consumer attitudes toward domestic- versus foreign-made food products.
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Původ zboží v celnictví / Analysis of Origin of GoodsPoláková, Martina January 2014 (has links)
The Master´s thesis is focused on origin of goods. The aim of this Master´s thesis is to summarize information on the origin of goods, with focus on preferential origin of goods. Furthermore, the thesis aims to describe the Generalised system of preferences, compare its periods of development and analyze the future changes, including their evaluation. In the first part there are explained important customs terms. The next part describes non-preferential origin, preferential origin, with focus on the preferential system of the European Union, proofs of origin and cumulation of origin. The next part of the thesis focuses on an important part of the preferential system of the European Union, which is Generalised system of preferences. There are attachments containing certificates of origin and lists of countries involved in various systems and integrations.
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Investigating commitment to the family of origin as a correlate of subjective wellbeingGeorgiou, Melina January 2013 (has links)
No abstract available. / Dissertation (MEd)--University of Pretoria, 2013. / gm2014 / Educational Psychology / unrestricted
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Investigation of the Origin, Distribution and Potential Impacts of Heavy Metals within and around Polokwane City and Ebenezer Dam, Limpopo Province, South AfricaMundalamo, Humbulani Rejune 06 1900 (has links)
MESMEG / Department of Mining and Environmental Geology / See the attached abstract below
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The Influence of Archbishop King's <i>Origin of Evil</i> on Pope's "Essay on Man"Hufford, Elizabeth Jean January 1939 (has links)
No description available.
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The Identification of Fossil Angiosperm Pollen and Its Bearing on the Time and Place of the Origin of AngiospermsZavada, M. S. 01 January 2007 (has links)
Studies in the 1970's reporting the occurrence of fossil pollen types in the Cretaceous, coupled with surveys of extant pollen morphology of primitive flowering plants, laid the foundation for proposing a Lower Cretaceous origin of angiosperms. Over the last 30 years, morphological, ultrastructural, and ontogenetic studies of both extant and fossil pollen have provided an array of new characters, as well as greater resolution in defining character polarities. Moreover, a range of fossil pollen types exhibiting angiosperm characters occur in low frequency within Triassic and Jurassic sediments. The pollen data provide evidence of a pre-Cretaceous origin of angiosperms. Speciation and extinction rates were likely equal during the Triassic and Jurassic, resulting in the paucity of angiosperm pollen types from different geographic areas in the Atlantic - South American/African rift zone. It was not until the Lower Cretaceous that origination rates exceed extinction rates, resulting in the subsequent diversification of angiosperms and the origin of the eudicots.
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Interpretation of Chemical Environments by RNA and the Implications to the Origins of LifeLarson, Brian 28 April 2014 (has links)
We describe the initial realization of behavior in the biosphere, which we term behavioral chemistry. If molecules are complex enough to attain a stochastic element to their structural conformation in such a way as to radically affect their function in a biological (evolvable) setting, then they have the capacity to behave. This circumstance is described here as behavioral chemistry, unique in its definition from the colloquial chemical behavior. This transition between chemical behavior and behavioral chemistry need be explicit when discussing the root cause of behavior, which itself lies squarely at the origins of life and is the foundation of choice. RNA polymers of sufficient length meet the criteria for behavioral chemistry and therefore are capable of making a choice.
We test these theoretical findings with a empirical systems; since RNA simultaneously possesses evolvability and catalytic function we set to construct a model system. Firstly, during in vitro transcription of the Chlorella PBCV-1 pdg intron, we observed multiple RNAs of slower electrophoretic mobility along with the expected 98-nucleotide
transcript. The preferences observed for TI or linear RNA for the pdg intron are manifestations of alternative phenotypic states and represent evidence of behavior at the chemical level. Secondly, we provide a basis for the marriage between empirical findings and the philosophical studies of biosemiotics. As well, provide a basis for the minimal criteria for an interpretative response and suggest that interpretation is evolvable. The studies hold relevance to the origins of life showing a minimal system capable of carrying out a choice based on the environment. We have shown this phenomenon is not an intrinsic characteristic to all RNAs and that the Tetrahymena ribozyme recognizes the presence of the object through the sensing of a sign.
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