nÃo hà / O presente trabalho à estimulado pela reflexÃo sobre como as IES cearenses passaram a desenvolver o processo de autoavaliaÃÃo no Ãmbito institucional. Esta inquietaÃÃo nos leva ao estudo que tem como objetivo diagnosticar o grau de conhecimento e aceitaÃÃo das instituiÃÃes de ensino superior (IES) cearenses acerca da concepÃÃo de autoavaliaÃÃo vigente, como etapa inicial e essencial, conforme instituiÃÃo pela Lei n 10.861 (SINAES). Atualmente, o tema avaliaÃÃo institucional à amplamente debatido no interior das instituiÃÃes de educaÃÃo superior, em razÃo da busca pela eficiÃncia institucional e pela melhoria da qualidade da educaÃÃo. Com a institucionalizaÃÃo da Lei n 10.861, de 14 de abril de 2004 (SINAES), a avaliaÃÃo institucional passou a ser norteada por princÃpios fundamentais, em que podemos destacar o da globalidade, do reconhecimento da diversidade do sistema e o da continuidade do processo avaliativo no Ãmbito institucional com a participaÃÃo de todos os segmentos da comunidade acadÃmica. Nesse contexto, a questÃo da avaliaÃÃo da educaÃÃo superior à realmente nova. Para estabelecermos as principais diferenÃas entre os procedimentos atuais e os anteriores ao SINAES, percorremos o caminho metodolÃgico numa pesquisa descritiva ex-post-facto, utilizando abordagens qualitativa e quantitativa. No estudo bibliogrÃfico e documental, descobrimos que o atual SINAES à resultado de uma longa trajetÃria dos programas de avaliaÃÃo institucional, desenvolvidos para a educaÃÃo superior brasileira no perÃodo compreendido entre 1980 e 2004. No atual sistema de avaliaÃÃo da educaÃÃo superior, o diferencial à a autoavaliaÃÃo institucional, conduzida pela ComissÃo PrÃpria de AvaliaÃÃo (CPA), constituÃda pelo dirigente mÃximo da IES. A pesquisa investigativa, atravÃs de questionÃrios, teve como cenÃrio as IES cearenses, nas quais verificamos o nÃvel de conhecimento dos partÃcipes acerca das etapas da autoavaliaÃÃo; o comprometimento e a aceitabilidade dos envolvidos no processo avaliativo e a descriÃÃo das dificuldades e das facilidades detectadas pelos coordenadores das CPAs na implementaÃÃo da autoavaliaÃÃo no Ãmbito das IES. Com os resultados obtidos nesta pesquisa, verificamos que os programas de AI desenvolvidos no Brasil para a educaÃÃo superior tinham fins regulatÃrios e funÃÃes somativas. Com a institucionalizaÃÃo do SINAES, ocorreram avanÃos significativos em relaÃÃo à funÃÃo da avaliaÃÃo que passou a ser formativa, emancipatÃria e regulatÃria numa visÃo global. Constatamos que a AI passou a ter carÃter transformador, construindo a integraÃÃo da avaliaÃÃo interna (autoavaliaÃÃo) e externa. Diante do diagnÃstico, averiguamos que as IES cearenses cumprem o que estabelece a legislaÃÃo, isto Ã, no aspecto burocrÃtico. Portanto, hà um longo caminho a ser percorrido pelas IES para assimilaÃÃo da nova cultura de avaliaÃÃo instituÃda pelo sistema de avaliaÃÃo SINAES. Considerando essas conclusÃes, o trabalho apresenta algumas recomendaÃÃes numa alternativa de materializar a proposta de autoavaliaÃÃo instituÃda pelo SINAES no interior das IES cearenses. / This work is stimulated by reflection on with IES of Cearà began to develop the process of self-assessment within the institutional framework. This concern leads us to study that aims to diagnose the state of knowledge and acceptance of higher education institutions (IESs) Cearà about building self-assessment in force, as initial and essential step, as established by Law No. 10.861 (SINAES). Currently the theme institutional assessment is widely discussed within the institutions of higher education, because the search for institutional efficiency and improving the quality of education. With the institutionalization of Law No. 10.861 of 14 April 2004 (SINAES), the institutional assessment is now guided by fundamental principles, we can highlight the whole, recognizing the diversity of the system and the continuing evaluation process in institutional framework with the participation of all segments of the academic community. In this context, the question of evaluation of higher education is really new. To establish the main differences between current procedures and prior to SINAES walked the path a methodological descriptive ex post facto, using qualitative and quantitative approaches. In the bibliographic and documentary found that the current SINAES is the result of a long history of institutional assessment programs developed for the Brazilian higher education in the period 1980 to 2004. In the current evaluation system of higher education, the difference is the institutional self-assessment, conducted by the Commission for assessment (CPA), consisting of the leader of the IES. The investigative research, through questionnaires, had the background of the IES CearÃ, we check the level of knowledge of participants about the stages of self-assessment, commitment and acceptance of those involved in the evaluation process and the description of the difficulties and facilities identified by the coordinators of CPAs in the implementation of self-assessment within the IES.Com the results obtained in this study, we found that AI programs developed in Brazil for higher education had regulatory purposes and summative functions. With the institutionalization of SINAES significant advances have occurred in relation to the role of evaluation that has to be formative, emancipator and a regulatory overview. We found that the AI has to have a transforming character, building the integration of internal evaluation (self assessment) and external. Before the diagnosis, we found that higher education institutions comply with the cearenses the common law, that is, the bureaucratic aspect. Therefore, there is a long way to go by the institution for assimilation of the new culture of evaluation established by the evaluation system SINAES. Considering these findings, the paper presents some recommendations on an alternative proposal to reflect the self assessment introduced by SINAES within the IES CearÃ.

Impliquée dans de nombreuses fonctions comportementales, l'olfaction joue un rôle majeur quant à l'orientation de nos actions. Les odeurs communiquent avec le système nerveux central par l'intermédiaire de récepteurs situés dans l'épithélium olfactif du nez qui génèrent des signaux neuronaux, transmis et traités dans de nombreuses régions du cerveau. En particulier, le cortex piriforme antérieur (CPa) est une région olfactive importante impliquée dans la perception et l'intégration des odeurs. Étant donné le rôle du principal récepteur aux cannabinoïdes de type 1 (CB1) dans les fonctions sensorielles et les processus de mémoire, nous avons émis l'hypothèse que ces récepteurs pourraient moduler le traitement des odeurs dans le CPa. Pour ce faire, en combinant des approches anatomiques, électrophysiologiques et pharmacologiques, nous avons d'abord caractérisé la répartition des récepteurs CB1 et évalué leur capacité à réguler les circuits du CPa. Nous avons observé que ces récepteurs sont principalement exprimés dans les interneurones GABAergiques et que leur activation régule la transmission et la plasticité inhibitrice. Puis, nous avons cherché à déterminer le rôle et l'impact des récepteurs CB1 dans le traitement des odeurs dans le CPa. Grâce à une technique d'imagerie calcique in vivo, nous avons montré que l'altération de la signalisation des récepteurs CB1 affecte l'activité des neurones du CPa en réponse aux odeurs. En agissant très semblablement sur les circuits inhibiteurs locaux, nous avons mis en évidence que le fonctionnement physiologique des récepteurs CB1 dans le CPa est nécessaire pour le rappel d’une information olfactive apprise dans un contexte appétitif mais pas aversif. De façon générale, ces travaux permettent de mieux comprendre comment les récepteurs CB1 modulent les processus olfactifs dans le CPa. / Being involved in many behavioral functions, olfaction has powerful influence in guiding our actions. Odors communicate with the central nervous system via specialized receptors in the nose olfactory epithelium that generate neuronal signals, which in turn are eventually distributed and processed in many brain regions. In particular, the anterior piriform cortex (aPC) is an important olfactory area involved in perception and integration of odors. Given the extended role of the main cannabinoid type-1 (CB1) receptor in sensory and memory brain functions, we hypothesized that CB1 receptors could modulate odor processing in the aPC. To this aim, using a combination of anatomical, electrophysiological, and pharmacological approaches, we first characterized the distribution of CB1 receptors and their ability to regulate aPC circuits. We found that CB1 receptors are mainly expressed in GABAergic interneurons where their activation regulates inhibitory transmission and plasticity. Then, we evaluated the role and the impact of CB1 receptor modulation on odor-related aPC processing. In vivo calcium imaging revealed that odor-evoked aPC activity is affected by alteration of CB1 receptor signaling. Additionally, we demonstrated that physiological aPC-CB1 receptors functioning is necessary for retrieve appetitive but not aversive olfactory memory, likely through modulation of local inhibitory circuits. Overall, this work contribute to a better understanding of how CB1 receptors modulate olfactory processes in the aPC.

Abstract The article used PZB service quality model and SERVQUAL Scale as bases to investigate the service quality of CPA firms in Kaohsiung. And the target interviewees will be focused on accountants, business service agency managers, and their clients. The purpose of this study was to find whether the six gaps exist or not. Therefore, there are three questionnaires designed in order to interview the objects of study. Using statistical analysis approaches such as t-test, one-way ANOVA, and descriptive statistics, the result of the research were as follows¡G 1¡B For all of the CPA firms in Kaohsiung, there are significant differences on the five service quality dimensions¡]tangibility, reliability, responsiveness, assurance, and empathy¡^for consumer expected service-perceived service gap¡]Gap 5¡^ 2¡B For all of the CPA firms in Kaohsiung, there are significant differences on the two dimensions of responsiveness and empathy for consumer perceived service-business service agency managers¡¦ service delivery gap (Gap 6) 3¡B Comparing united CPA firms with non-united CPA firms, the research finds the two dimensions of marketing research orientation and levels of management are significant differences for Gap 1. As to the Gap 2, the three dimensions of management commitment to service quality, goal setting, and task standardization are significantly different. There are significant differences on the two dimensions of tangibility and assurance for Gap 5, and there are differences on the five service quality dimensions for Gap 6. In particular, Gap 5 and Gap 6 of non-united CPA firms are bigger than united CPA firms. In other words, the service quality of non-united CPA firms should be strengthened and improved. 4¡B The organizational variables of customers show that there are significant differences on the dimensions of Gap 5. For enterprises in the different industries have distinct differences on the dimensions of responsiveness, assurance, and empathy. Furthermore, the capital demonstrates significant differences on the dimension of tangibility; the annual revenue appears significant differences on the dimensions of tangibility, assurance, and empathy; the founding time of a firm exhibits significant differences on the dimensions of reliability, assurance responsiveness, and empathy. A company which is listed securities, OTC, and public offering or not determines whether the significant differences exist on the dimensions of tangibility, reliability, and assurance; the employees¡¦ quantity of a firm¡¦s accounting department indicates significant differences on the dimensions of tangibility, reliability, and assurance; the total quantity of a firm¡¦s employees reveals significant differences on the dimension of tangibility. As a result, CPA firms should offer different weight on the service quality dimensions according to distinct clients so that the client perception on service quality can be increased.

From an accounting standpoint, the concept of social responsibility has gained a lot of momentum with both academicians and practitioners. Many of the top public accounting firms' offer social responsibility reporting services. Also, many CPA firms, most of which tend to be private partnerships and sole proprietorships, are engaged in social responsibility initiatives. CPA Social Responsibility at the level of a business owner is a concept that is largely unexplored in the academic literature. The overwhelming majority of academic papers have looked at social responsibility from the standpoint of a corporation, that is, Corporate Social Responsibility (CSR). The lack of adequate development of social responsibility at the level of a business owner has led to a gap in the research in terms of methodology and of the causal relationships that social responsibility may have on variety of outcomes. This study conducts a thorough literature review on the concept of social responsibility, and then in conjunction with a qualitative analysis consisting of interviews with CPAs (who own their business - that is, sole proprietors and partners), this paper defines social responsibility. Using the definitions generated by the literature review and the expert panel, this paper uses the grounding of Nicomachean Ethics to derive the definitions and elucidate the underlying dimensions of CPA Social Responsibility. Further, the study uses power analysis, factor analysis, scree plots, multidimensional scaling, perceptual maps, and a sequential process to develop and validate an instrument to measure the concept of CPA Social Responsibility at the level of a business owner.

Made available in DSpace on 2014-06-12T17:23:17Z (GMT). No. of bitstreams: 2 arquivo924_1.pdf: 1932100 bytes, checksum: fc197fca8611f7d542f48f8b4b612c5b (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue date: 2009 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este trabalho trata da dinâmica de implementação do Sistema Nacional de Avaliação da Educação Superior (SINAES) nas universidades federais, referente à avaliação interna, tendo como objetivo a análise das políticas de avaliação institucional formulada e coordenada pelas Comissões Próprias de Avaliação (CPA). Os dados foram levantados por meio de entrevistas com os membros e responsáveis pelo desenvolvimento dos trabalhos da CPA em duas Universidades Federais situadas na região Nordeste do Brasil. Também foram levantados documentos pertinentes juntos as IFES e a legislação do SINAES. Para o tratamento dos dados, foi empregada a análise de conteúdo. Partimos do pressuposto de que as indefinições acerca da dinâmica de implementação do SINAES têm dificultado a adoção de uma concepção de avaliação mais próxima de seus princípios e pressupostos teóricometodológicos descritos na sua formulação e legislação. A análise dos dados revelam que o SINAES, por meio de sua dinâmica de implementação, não tem conseguido instituir a prática da avaliação sistêmica baseada no paradigma subjetivista, distanciando a implementação de seus princípios e proposições. Apontamos para a necessidade de haver uma reflexão atenta sobre o processo de participação, os resultados alcançados e o impacto dos trabalhos da CPA nas IFES, para o aprimoramento do processo de auto-avaliação no contexto da dinâmica da implementação do SINAES. Concluímos que a falta de familiaridade com a teoria e a prática da avaliação tenha favorecido não somente o descompasso conceitual, mas também o desencontro entre os objetivos propostos e as metodologias empregadas no trabalho desenvolvido pelas CPAs

Made available in DSpace on 2018-08-01T23:58:55Z (GMT). No. of bitstreams: 1 tese_11462_João Paulo.pdf: 449446 bytes, checksum: a7d43e3f0e06777c60f60abd18c547cb (MD5) Previous issue date: 2017-09-18 / Revestimentos asfálticos porosos, conhecidos como camada porosa de atrito (CPA), são uma técnica bastante difundida internacionalmente, visto suas vantagens sobre pavimentos comuns, principalmente em condições chuvosas, como redução de spray e risco de aquaplanagem, aumento da aderência pneu-pavimento e redução do fenômeno de espelhamento noturno. Em contraponto, um dos problemas da mistura é sua maior susceptibilidade ao escorrimento de ligante, e uma das formas de se minimizar o fenômeno é a utilização de fibras na dosagem. As fibras de bagaço de cana-de-açúcar são uma das opções de fibras, e seu emprego é motivado por questões ambientais, pois as fibras são de origem do resíduo da indústria sucroalcooleira. O Brasil, devido ao seu posicionamento geográfico, apresenta períodos intensamente chuvosos e, dessa forma, o emprego de revestimentos asfálticos porosos se mostra bastante adequado. Todavia, os estudos e aplicações de CPA no país ainda são incipientes, seja por questões de custo e/ou ausência de normas específicas nacionais para dosagem desse tipo de mistura. Deste modo, buscou-se avaliar o comportamento físico e mecânico de CPAs com adição de fibras de celulose (CEL), comumente empregadas para minimizar o escorrimento em CPAs, mas também com fibras de bagaço de cana-de-açúcar (BCA). Devido à ausência de regulamentação nacional, empregou-se para a dosagem a ASTM D7064-13. Além de resistência à abrasão (Los Angeles) e escorrimento de ligante, ensaios mínimos estabelecidos por norma para dosagem de CPA, foram verificados módulo de resiliência (MR), resistência à tração (RT) e permeabilidade, para avaliar o desempenho das misturas. As misturas BCA apresentaram maior valor de escorrimento de ligante, embora o BCA tenha reduzido o escorrimento comparando-se a uma mistura referência (sem fibras). Ainda, menores valores obtidos para relação MR/RT para as misturas BCA, indicaram melhor comportamento de vida de fadiga. Ainda que os resultados de permeabilidade obtidos tenham sido baixos, foi possível concluir que a presença de fibras pode reduzir significativamente o coeficiente de permeabilidade de CPAs. Palavras-chave: asfalto poroso (AP); camada porosa de atrito (CPA); fibras; celulose; bagaço de cana-de-açúcar (BCA); durabilidade; fadiga; drenabilidade.

Práce pojednává o strategickém řízení podniku na základě znalosti celoživotní hodnoty zákazníka. Definuje Customer Lifetime Value v souvislosti se strategií podniku,Customer Relationship Managementem a Balanced Scorecard metodologií. Charakterizuje jednotlivé kroky stanovení hodnoty, způsoby alokace a softwarové nástroje, stejně jako rizikové oblasti implementace tohoto způsobu řízení a praktické možnosti využití, obzvláště pro segmentaci zákazníků, upravení vztahů se zákazníky a nastavení všech customer facing procesů. Praktická část uvádí příklad stanovení hodnoty, respektive ziskovosti, zákazníka na příkladu letecké společnosti a analyzuje specifika leteckého průmyslu, stanovení kalkulačního vzorce a konkrétní návrhy pro budoucí implementaci, včetně využití výsledků hodnoty zákazníka v řízení společnosti.

More than 50% of small businesses fail by the 5th year of operation because of lack of economic sustainability. Organizations without a chief financial officer (CFO) with financial expertise may have suboptimal fiscal performance. The purpose of this correlational study was to examine whether there was a relationship between CFO licensure status, CFO age, and firm earnings per share. A sample of 403 small businesses in the United States, taken from the Russell 2000 Index, was used in the study. The theoretical framework for the study was Penrose's resource-based view of the firm. CFO names and firm earnings per share were taken from the 2015 SEC 10-K filings. CPAverify was used to determine specific CFO licensure status. LexisNexis was used to identify CFO age. Multiple linear regression was used to examine the relationship between CFO licensure status, CFO age, and firm earnings per share. A multiple regression model with F(2, 400) = 3.69, p = .03, R2 = .018 demonstrated a relationship between CFO licensure status, CFO age, and firm earnings per share ratio. Having a CPA license F(1, 154) = 8.59, p = .01, R2 = .053 revealed a slightly better correlation between licensure status and firm earnings per share. CFO age F(1, 401) = 3.10, p = .08, R2 = .005 revealed no relationship to firm earnings per share. Small business leaders could use this study's findings as the basis for hiring CFOs with financial expertise. Doing so may help increase the firm's profitability and mitigate the risks of business failure. Positive social change may ensue provided small businesses use this study's findings to improve job retention and the economic viability of a community.

No description available.

The underreporting of chargeable time and premature audit sign-offs can adversely affect public accounting firms. While prior studies of these activities have generally lacked a strong theoretical foundation, the decision model used in this study integrates elements of cognitive moral development, moral evaluation, opportunity, and individual moderators. Accountants employed by six public accounting firms completed a questionnaire designed to measure the model elements, and responded to two case scenarios involving underreporting and premature audit signoff activities. Path analyses of the decision models do not support expected relations between model elements. Because there were no Significant paths associated with the moral development element, each of the path models was reduced to a single multiple regression. Results suggest accountants view underreporting and premature sign-offs as having different ethical dimensions. The likelihood of underreporting appears affected by reward expectation, teleological evaluation, and the time an accountant has spent in practice. The significance of reward expectation and teleological evaluation suggests that accountants may use a consequences-based approach when deciding whether to underreport chargeable time. Results also suggest that as accountants become more experienced, they become less likely to prematurely signoff. Participants with an internal locus of control were less likely to prematurely sign-off. Three other issues - impact of time budget pressure on underreporting and premature sign-offs, influence of organizational sanctions on underreporting, and effect of procedure materiality on premature sign-offs - were examined. Results indicate that the likelihood of underreporting and the percentage of time written off generally increase with time budget pressure, while the likelihood of premature sign-off activity appears unaffected. Results also suggest that codes of conduct and a threat of termination may reduce the likelihood of underreporting. Finally, participants are more likely to prematurely sign-off on an audit procedure if they believe the procedure is immaterial to performance of the audit. / Ph. D.