O MODELO FLEURIET: UMA ANALISE COMPARATIVA DA PERFORMANCE DO CAPITAL DE GIRO ENTRE EMPRESAS DO SEGUIMENTO COMERCIAL VAREJISTA E DE ROUPA DA BM&FBOVESPA | Author : Fatima Ferreira, Jeferson Margon, Juliana Vilvock de Oliveira, Angela R. Binda da S. Jesus | Abstract | Full Text | Abstract :This research investigated the impact of the use of working capital on the performance of the following companies: Lojas Renner S.A., Lojas Americanas S.A., CIA. Hering, Guararapes Confecções SA and Lojas Marisa SA. For the calculation of Working Capital Management, the Fleuriet Model and the CCC (Cash Conversion Cycle)wereused as the main measures, and to capture the effect of Working Capital in the financial result of the companies, ROA (Return on Assets), ROE (Return on Equity or Equity),Asset Turnover and Return on Sales were calculated. For this purpose, the financial statements were collected in the period from 12/31/2009 to 12/31/2015. Initially, the indicators of Fleuriet Model were calculated to classify the structure and financial situation of the organizations. The CCC and the profitability indicators were also calculated. After calculating the profitability indicators, it was noticed that a large Cash Balance does not necessarily indicate a good management of the working capital, but that the company applied its resources on the financial marketreducing its investments in it’s own organization. It was also verified that the only company that has an excellent financial structure makes optimized CCC management with larger payment deadlines than the delivery deadlines, but it did not guarantee for the company a higher return to the companies that finance their clients, concluding that companies adopt differentiated strategies for the application of their investments. |
| IDOSOS EM INSTITUIÇÕES DE LONGA PERMANÊNCIA: UM DISCURSO DA ADAPTAÇÃO FRENTE A UM NOVO TERRITÓRIO. | Author : Luciano Antonio Rodrigues, Luiz Fernando Perrugia, Adriene de Freitas Moreno Rodrigues, Letícia Cláudio | Abstract | Full Text | Abstract :In the last decades the world had a quick demographic change related to the increasing of the senior population. This phenomenon changed the demography of various countries, especially the most developed countries. Another noticeable phenomenon is that within the increasement of this specific population, homes for the aged also increased. However, mainly in the developing countries, there still exists social exclusion targeting this population, and they end up in homes for the aged. The objective of the study is to discover the emotional impact, the breakdown of territorial links and the reformulation of new territories that impact the life of a senior admitted to a home for the aged. This is an exploratory, transversal study of qualitative and descriptive nature. The research was based as a semi structured interview. Nine seniors who lived in homes for the aged participated of the research, which took place in Colatina -ES. The data collected was submitted through technical analysis of its contents. The study showed that all the seniors had psychological suffering (some more than others) due the absence of a proper home, and their family. Almost all of the seniors wished or hoped to return home. The research conclude that it is necessary to reformulate the way care is given in this institutions for the aged. Also, it is necessary to search for less excludent and alternative politics, so the seniors can have a better quality of life. |
| AVALIAÇÃO DA EXPOSIÇÃO OCUPACIONAL AO CALOR EXEPERIMENTADA POR OPERADORES DE CALDEIRAS A LENHA | Author : Edimar Natali Monteiro, Carlos Marcelo Pereira, Endrik Nardotto Rios | Abstract | Full Text | Abstract :There are several environmental hazards that can affect a worker in his or her working environment, including heat. This physical agent can cause many adverse effects in the body such as: dehydration, cramps, edema, heat shock, exhaustion, and heat stroke.In this paper, a quantitative evaluation of occupational exposure to heat was carried out using a wood-fired boiler operator working in the food industry located in Colatina/ES. The methodology used to characterize the heat exposure was that defined by Annex 3 of Regulatory Standard nº 15 of the Brazilian Labor Ministry, while the procedures used to carry out the measurements were those suggested by the Occupational Hygiene Standard nº 6 of Fundacentro. The results showed that the boiler operation activityexposes the worker to a thermal load above the tolerance limits established by the Labor Ministry. Finally, control measures were proposed according to the hierarchy established by this government agency. |
| PATENTES E BIOPIRATARIA: COMENTÁRIOS À LEGISLAÇÃO, COM DESTAQUES À BIOTECNOLOGIA | Author : Laio Janio Madeira Marcos, Tiago Figueiredo Gonçalves | Abstract | Full Text | Abstract :Depósitos de patentes são realizados no mundo todo, porém 80% dos depósitos em patentes do planeta estão concentrados nas mãos dos EUA e outros 4 países. Além disto, países como os EUA, possuem uma indústria biotecnológica em expansão, onde até 2015 obtinha 2.772 empresas no setor. O fomento deste setor, diretamente ligado à flexibilidade da legislação de patentes, especialmente a de seres vivos, tornam vários países destinatários de vários depósitos de patentes de seres e espécimes encontrados na fauna e flora brasileiros, que por meio da biopirataria são contrabandeados. A biopirataria não sendo considerado crime em nossa legislação juntamente com os entraves da lei de patentes torna o cenário propício para a pirataria de recursos genéticos bem como dos seres vivos a eles associados, para então serem depositados para patentes em outros países. Com o avanço das leis de Biossegurança e Biodiversidade ainda é urgente a abertura de discussões sobre as mudanças ou adequações na legislação de patentes e a lei penal, a fim de que o Brasil consiga combater a biopirataria e ascender no mercado biotecnológico utilizando seus próprios recursos naturais. |
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