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Accountability e publicização : análise da informação contábil nos portais de transparência dos municípios de Porto Alegre e Erechim (RS)Maciel, Denise Lima January 2017 (has links)
Esta pesquisa é uma análise da divulgação das informações contábeis em portais de transparência dos municípios de Porto Alegre e Erechim, e de como é realizada a apropriação dessas informações pela organização Rede Observatório Social do Brasil (OSB) na realização do controle social. Para que a accountability possa ocorrer de forma efetiva é necessário que exista transparência na gestão dos recursos públicos por meio da divulgação de informações úteis e relevantes para a sociedade. No entanto, a informação contábil apresenta limitações devido à linguagem técnica e ao contexto profissional específico; e os profissionais especialistas nas informações (tecnoburocratas), com papel central na administração pública, criam zonas de “segredo burocrático” para a manutenção de seu quadro funcional. A publicização das informações, considerando uma esfera pública inclusiva, é fundamental para democratizar o acesso do cidadão e uma contabilidade crítica pode auxiliar a problematizar o que é de interesse público. Os métodos utilizados foram a análise da abrangência e qualidade dos dados de acordo com a LAI e a análise crítica do discurso (FAIRCLOUGH, 2001) quanto a forma de divulgação das informações nos portais de transparência e no âmbito das publicações dos Observatórios Sociais selecionados. Foi apurado que existe um esforço dos entes públicos em apresentar de melhor forma as informações contábeis, o que acaba municiando a sociedade para que esta possa realizar o controle social. A análise empírica da organização Rede OSB, nas unidades Observatório Social de Erechim e Observatório Social de Porto Alegre, evidenciou carências em uma publicização adequada dos trabalhos por elas realizados. A utilização de termos técnicos em suas prestações de contas, principalmente os relativos aos processos licitatórios, sem a divulgação de um conteúdo explicativo sobre o que se referem, gera dúvidas para o entendimento. Deve ser reconhecido que, além das dificuldades técnicas da linguagem contábil e das tentativas de obscurecimento de informações, ainda existem limitações cognitivas dos cidadãos para o entendimento das informações tornadas públicas. Por esses motivos, não há como esgotar o assunto abordado neste trabalho, que serve como uma reflexão para buscar o aperfeiçoamento da divulgação contábil. É sugerida a produção de relatórios distintos para disponibilização ao público e para o cumprimento das normas legais; e confecção de glossários dos termos de difícil entendimento para o cidadão. Ainda, as técnicas da teoria da comunicação e da semiótica podem ser adotadas para a melhoria da divulgação (publicização) das informações contábeis. / The present research is an analysis of the disclosure of accounting information carried out by transparency portals of the municipalities of Porto Alegre and Erechim and of how this information is appropriated by Rede Observatório Social do Brasil (OSB), in the execution of social control. In order to have an effective accountability, it is necessary to have transparency in the management of public resources through the dissemination of information that is useful and relevant to society. However, accounting information presents limitations for its analysis due to technical language and the specific professional context; and professional information experts (technobureaucrats), with a central role in the public administration, create “bureaucratic secret zones” for the maintenance of their operational framework. Publicizing information, considering an inclusive public sphere, is fundamental to democratize citizen access. Moreover, a critical accounting can help to problematize what is in the public interest. The methods used were the analysis of comprehensiveness and quality of the data in accordance with LAI, and the critical analysis of discourse (FAIRCLOUGH, 2001) on the way information is disseminated through the transparency portals and within the scope of publications by the selected Social Observatories. It has been found that there is a public entities effort to better present accounting information, which ends up imparting society so that it can carry out social control. The empirical analysis of the Rede OSB organization at Observatório Social de Erechim and Observatório Social de Porto Alegre unities has evidenced deficiencies of an adequate disclosure of the works performed by them. The use of technical terms in their accountability, especially those relating to bidding processes, without explanatory contents, makes room for misunderstandings. It should also be of note that, besides the technical difficulties of accounting language and the attempts to obscure information, there are still cognitive limitations of the citizens to understand the information publicized. For these reasons it is impossible to exhaust the subject addressed in this work, which serves as a reflection intended to seek an improvement of accounting disclosure. The production of separate reports for public disclosure in compliance with legal norms is suggested; as well as the creation of glossaries with the terms that are difficult for the citizen to understand. Still, techniques of communication theory and semiotics could be adopted to improve the disclosure (publicizing) of accounting information.
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Conteúdo jornalístico no Snapchat : apropriação do aplicativo pelo portal UOLKannenberg, Vanessa January 2018 (has links)
Esta pesquisa propõe-se a estudar a apropriação do aplicativo Snapchat pelo Portal UOL para produção de conteúdo jornalístico. O foco está em observar as stories, que são narrativas criadas a partir de fragmentos de até 10 segundos que desaparecem após 24 horas, produzidas pelo perfil do UOL. Para isso, selecionamos as stories que foram produzidas sobre política e republicados no site TV UOL, totalizando 28 vídeos com 657 fragmentos, chamados de snaps. A análise empírica foi dividida em duas etapas: uma de caráter quantitativo, que busca observar a ocorrência de elementos previamente mapeados nos snaps; e outra qualitativa, cujo olhar recai sobre como esses snaps são estruturados para criar as stories. Como resultados, apontamos elementos frequentes, como o uso de snaps nativos e a preferência por vídeos frente a outros formatos multimídia, como fotos, textos e áudios. Também observamos que as stories não seguem um padrão e aliam formatos narrativos diferentes, como cobertura do local dos fatos, entrevistas e bastidores. / This research proposes to study the appropriation of the Snapchat application through the UOL Portal for the production of journalistic content. The focus is on watching stories, which are narratives created from fragments of up to 10 seconds that disappear after 24 hours, produced by the UOL profile. For that, we selected the stories that were produced on politics and republished on the site TV UOL, totaling 28 videos with 657 fragments, called snaps. The empirical analysis was divided in two stages: one of quantitative character, which seeks to observe the occurrence of previously mapped elements in the snaps; and another qualitative, whose look falls on how these snaps are structured to create the stories. As results, we point out frequent elements such as the use of native snaps and the preference for videos versus other multimedia formats such as photos, texts and audios. We also note that stories do not follow a pattern and link different narrative formats, such as spot coverage, interviews, and backstage.
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Estudo anatômico do sistema porta renal e suas implicações no emprego de agentes anestésicos na contenção de avestruzes (Struthio camelus) / Anatomical study of the renal portal system and its implications in the use of anesthetic agents in the restraint of ostriches (Struthio camelus)Carvalho, Haley Silva de 27 April 2006 (has links)
Objetivou-se com este estudo caracterizar a anatomia do sistema porta renal e verificar sua influência sobre o protocolo anestésico xilazina, tiletamina e zolazepam na contenção de avestruzes, por comparação da administração dos fármacos nos músculos da perna ou da asa. Para o estudo anatômico, foi injetado, em cinco animais, látex nas veias femorais no sentido de drenagem e posteriormente as aves foram fixadas em formol a 10%, por 72 horas. Em uma ave procedeu-se à localização, colheita e fixação das valvas portais renais em formol a 10%. Os exemplares foram dissecados e o sistema porta renal apresentou-se constituído por duas veias portais renais craniais bem reduzidas, duas veias portais renais caudais e seis valvas portais renais. A veia porta renal caudal apresentou-se relacionada, cranialmente, com a veia femoral, a partir da sua união com a veia ilíaca externa, e caudalmente, com a veia isquiática e ilíaca interna. Na contenção química, utilizaram-se seis avestruzes distribuídos aleatoriamente em dois grupos. O grupo I (GI) recebeu o protocolo nos músculos da base das asas e no grupo II (GII) o protocolo foi administrado nos músculos das pernas. O protocolo anestésico aplicado nos animais dos grupos constou de xilazina (1,0 mg/kg) e após 10 minutos administrou-se a tiletamina/zolazepam (6,0 mg/kg). Foram utilizados os mesmos animais nos dois grupos, respeitando-se um intervalo mínimo de 15 dias entre cada anestesia. O período de latência foi de 5,63±3,9 (GI) e 3,80±2,07 (GII) minutos (p>0,05) após a administração da tiletemina/zolazepam. A qualidade da indução foi razoável e ruim em uma ave (16,67%) do GI e GII, respectivamente. O período hábil anestésico foi de 35,17±8,13 (GI) e 27,33±9,75 (GII) minutos (p>0,05). A freqüência cardíaca permaneceu abaixo dos valores basais durante a anestesia (p<0,05) nos dois grupos. O calor e elevada umidade do ar promoveram aumento da temperatura cloacal nos grupos, principalmente em GII, levando ao incremento da freqüência respiratória para facilitar a perda de calor. O relaxamento muscular foi intenso por 20 minutos em dois animais (33,33%) do GI e por 10 a 15 minutos em cinco aves (83,33%) do GII. O período de recuperação foi de 33,67±10,20 (GI) e 28,83±8,47 (GII) minutos (p>0,05). Nos dois grupos a qualidade de recuperação foi razoável em uma ave (16,67%) e ruim em outro animal (16,67%). A contenção química foi adequada para a realização de procedimentos de curta duração a campo nos avestruzes dos dois grupos, portanto não foi possível evidenciar a influência do sistema porta renal. / The aim of this study was to characterize the anatomy of the renal portal system and to verify its influence on the anesthetic protocol xylazine, tiletamine and zolazepam in the restraint of ostriches, comparing the drugs administration in the muscles of the leg or of the wing. For the anatomical study, it was injected, in five animals, latex in the femoral veins in the drainage direction and afterwards the birds were fixed in formol to 10%, for 72 hours. In a bird it was proceeded to the location, collected and fixation of the renal portal valves in formol to 10%. The animals were dissected and the renal portal system was constituted by two cranial renal portal veins very reduced, two caudal renal portal veins and six renal portal valves. The caudal renal portal vein was related, cranially, with the femoral vein, from its union with the external iliac vein, and caudally, with the ischiatic vein and the internal iliac vein. In the chemical restraint, it was used six ostriches distributed randomly in two groups. Group I (GI) received the protocol in the base muscles of the wings and in group II (GII) the protocol was administered in the muscles of the legs. The anesthetic protocol used in the animals of the groups consisted of xylazine (1,0 mg/kg) and after 10 minutes it was administered tiletamine/zolazepam (6,0 mg/kg). The same animals were used in the two groups, respecting a minimum interval of 15 days between each anesthesia. Latency period was 5,63±3,9 (GI) and 3,80±2,07 (GII) minutes (p>0,05) after the administration of tiletamine/zolazepam. The induction quality was fair and poor in a bird (16,67%) of GI and GII, respectively. The duration of action was 35,17±8,13 (GI) and 27,33±9,75 (GII) minutes (p>0,05). The heart rate remained below the basal values during the anesthesia (p<0,05) in the two groups. The warmth and elevated air humidity promoted cloacal temperature increase in the groups, mostly in GII, leading to the increment of the respiratory rate to facilitate the warmth loss. The muscular relaxation was intense for 20 minutes in two animals (33,33%) of GI and for 10 to 15 minutes in five birds (83,33%) of GII. The recovery period was 33,67±10,20 (GI) and 28,83±8,47 (GII) minutes (p>0,05). In the two groups the recovery quality was fair in a bird (16,67%) and poor in other animal (16,67%). The chemical restraint was adapted for the achievement of procedures of short duration in field in the ostriches of the two groups, therefore it was not possible to evidence the renal portal system influence.
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Podnikatelský plán - internetový portál Gastrosvět.cz / Business plan – Advertising portal Gastrosvet.czProcházka, Petr January 2010 (has links)
The aim of this thesis is a description of the planning, establishment and development of advertising portal Gastrosvět.cz, as the actual project conducted by the Business Incubator of VŠE. The thesis is divided into theoretical and practical parts. The theoretical part explains and descibes used terms like business, businessman, SWOT analysis, balance sheet, profit and loss account, cash flow, break-point analysis, legal forms of business enterprise, life cycle of a business plan, financing options and organization structures. The practical part is concerning to the project and includes information about its business plan, staffing, know-how, the scope of the position, market segmentation, timing, legal forms, business objectives, competitive analysis, SWOT analysis before starting the project, financial planning, business strategy, requirements system, marketing and advertising, and other possibilities for the development of the project.
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Aplikace na správu projektů pro SAP NetWeaver Portal / Application to support project management for SAP Netweaver PortalPavlovský, Roman January 2011 (has links)
This work deals with the design and implementation of application to support project management that is integrated into SAP NetWeaver Portal. It describes the entire development cycle of the application from the target concept, analysis of solutions to a practical description of the application development and testing phases. It judges basic principles of teamwork and technological aspects of interconnection technology Adobe Flex (user interface), Java technology (application server, in a certified solution from SAP) and Oracle database (data storage). At the same time the reader's attention is drawn to key issues that were found during implementation.
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Aplikace na správu projektů pro SAP NetWeaver Portal / Project planning web application for SAP NetWeaver PortalTyle, Jan January 2011 (has links)
The aim of the work is to analyze, design and implement project planning web application, integrated on SAP NetWeaver Portal platform. Although the requirements are based on the needs of Mibcon a.s. company, the resulting application solves the problematics of project management in general. Technologies, used during the implementation are Adobe Flex (user interface), Java (server integration layer) and Oracle database (backend). The reader is introduced to various aspects of portal application development. Representative technical details, used during implementation, are presented here as well.
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Podnikatelský plán - Informační portál pro zahraniční návštěvníky Prahy / Business plan – Information portal for foreign visitors of PragueHrubý, Jan January 2010 (has links)
The aim of the thesis is to compile a business plan for setting up a business offering Internet portal services for foreign visitors to Prague and to verify the feasibility of a business plan. The work is divided into theoretical and practical part. The theoretical part explains and describes the basic division of Internet market, parts of online marketing and its trends and in particular the structure of the business plan. The practical part deals with the project itself, which is assembled a business plan with all its necessities. It describes the business plan; business goals are defined, market, customers and competition analysis performed, marketing strategy launched and project implementation plan and financial plan set. The whole plan is finally evaluated by the SWOT analysis and risk analysis.
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Návrh a implementácia zábavného webového portálu / Design and Implementation of an entertainment web portalLorenc, Ján January 2011 (has links)
The work focuses on the design, development and implementation of a web entertainment portal. The main objective of this work is to create an application that will meet the required functionality using appropriate technologies. Defining the desired functionality as well as the selection of appropriate technology is part of corresponding chapters. As the selected and then used technology was chosen server-side programming language PHP in conjunction with the MySQL database system. The application is a web portal based on Zend framework application that is practical implementation of the MVC architecture. As the client-side programming language was chosen JavaScript, together with a freely available library jQuery that simplifies and streamlines work with the language. The thesis then describes the design data model, which forms the basis for future application. The following chapter describes the structure of each system and relations between them. The conclusion is devoted to consideration of whether the fulfillment of the objectives, benefits and work output.
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Creating scientific social websFerreira, José Pedro Macedo Alves January 2008 (has links)
Estágio realizado no CERN / Tese de mestrado integrado. Engenharia Informática e Computação. Faculdade de Engenharia. Universidade do Porto. 2008
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Promotion of the Hospital's Patient PortalBurrell, Courtnie Jones 01 January 2015 (has links)
The Centers for Medicare and Medicaid Services wanted to ensure that electronic health records were used in a meaningful manner to improve coordination and quality of patient care. In 2011, the federal government began offering monetary incentives to help healthcare facilities and providers adopt technology that supported patient access and increased their ability to manage their own health. The hospital where this project took place encouraged patients’ involvement in their health by providing a patient portal, yet the public has underutilized it. The purpose of this project was to develop an evidence-based strategy for future implementation at the hospital that will increase patients’ use of the hospital’s portal. Education will be provided through an interaction between patients and a designated staff member. An informative video describing the functionality and benefits of the portal will be shown to patients to see if individualized education increases portal enrollment and participation in the portal. Adult learning theory informed this quality improvement project. In addition, the logic model served as the framework for the development of an evaluation strategy that the organization will use post implementation. The project targets social change through patient engagement. Ideally, patient portal education will increase portal enrollment, which will increase patients’ knowledge of their health information. Evidence indicates access to one’s own health information is a first step in improving and strengthening self-care and achieving better clinical outcomes.
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