A DIFICULDADE DE ALINHAMENTO ENTRE A CONTABILIDADE PÚBLICA BRASILEIRA E O GOVERNMENT FINANCE STATISTICS – GFS

O Fundo Monetário Internacional - FMI em 2001 apresentou oGovernment Finance Statistics - GFS, um sistema especialmente concebidopara a análise fiscal que surgiu da necessidade de comparabilidade e avaliaçãotransnacional da situação governamental, o qual é alimentado com os dadosgerados pela Contabilidade Governamental.Os esforços internacionais na contabilidade pública convergem parauma melhor evidenciação dos elementos patrimoniais do Estado suscitando umuso maior do regime de competência econômica pelo registro oportuno etempestivo das transações que causam suas variações.O GFS fundamenta-se no regime de competência econômica, porémdeve-se atentar para as peculiaridades do setor governo

MOTIM – An Industrial Application Using NOCs

High-speed networks used to interconnect computers advance at an extraordinary pace, driven by the evolution of several contributing technologies. Due to the ever-increasing complexity of designing parts and equipments for these networks, design complexity management makes scalability and reusability more important issues than performance, in most cases. This paper describes MOTIM, a scalable and reusable architecture enabling the implementation of Ethernet switches with low latency and high throughput. The architecture is built around a network-on-chip-based switch fabric, which guarantees scalability. The architecture has been validated by functional simulation and prototyped in FPGAs. The experimental results show that even under severe traffic conditions the architecture achieves packet transmission with low latencies. Categories and Subject Descriptor

Governance and Social Network: Analysis in Cooperatives of Small Citrus Producers in the São Paulo State, Brazil

The purpose of this paper is to investigate if the network governance structure adopted by small producers’ citrus cooperatives has allowed the reduction of risks in transactions, ex-ante (adverse selection) and ex-post (moral hazard), and the problems of opportunism downstream and upstream of the production chain. The planned methodological procedure included the structuring and research of two case studies in cooperatives of small orange producers in the interior of the state of São Paulo, Brazil, comprising a sample of 35 cooperative members surveyed between the two cooperatives analyzed. The analyzes were supported by the Transaction Cost Economics and Social Network approaches. Results indicate the importance of the cooperatives and their network format, as economic agents, in maintaining small producers in the citrus industry activity, allowing the reduction of risks in transactions and the problems of opportunism, downstream and upstream of the chain. It was verified the academic contribution and theoretical reinforcement brought by this study - through the empirical surveys and results produced - to the theory of hybrid governance formats, which lacks empirical support and greater analytical strengthening on the part of the academy, according to its own authors. It is suggested, for future analysis, the use of the network governance approach aimed at strengthening the class of small producers of other agribusiness cultures, also using the theoretical basis belonging to NIE, TCE and Networks. The continuity of analyzes based on relational governance, with institutional and transactional economics as a basis, represents not only academic documentation and support for small rural producers of different cultures, but also the guarantee of theoretical robustness to a structure that is still incipient in historical terms, which finds in Brazilian agribusiness a fertile ground for its development and materialization

Entrevista com Fernando Pigatto – Presidente do Conselho Nacional de Saúde (25/06/2021)

Interview with Fernando Pigatto, President of National Health Council (CNS), remotely, on 06/25/2021, when the country reached 500.000 deaths from the COVID-19 pandemic. The interviewers aimed, through open questions, to collected informations that (i) present the performance of CNS in the pandemic context, in special its challenges and advances; and (ii) promote the reflexions of interviewee's reflection on fundamental aspects of democracy and social participation, especially the relationship between the Council and civil society and political society, the role of CNS in the decision-making process of health policies (actor and/or arena?) and the Council-Conference interation. Entrevista realizada com Fernando Pigatto, atual presidente do Conselho Nacional de Saúde (CNS), por via remota, em 25/06/2021, quando o País chegava a 500.000 mortos pela pandemia de Covid-19. Nela, os entrevistadores objetivaram, por meio de perguntas abertas, levantar informações que (i) apresentassem a atuação do CNS no contexto pandêmico, em especial seus desafios e avanços; e (ii) promovessem a reflexão do entrevistado sobre aspectos fundamentais da democracia e da participação social, sobretudo a relação do Conselho com a sociedade civil e a sociedade política, o papel do CNS no processo decisório das políticas de saúde (ator e/ou arena?) e a interação Conselho-Conferência.     

A EXPANSÃO DAS EMPRESAS BRASILEIRAS EM MERCADOS MAIS DISTANTES

Desde a década de 1990 a expansão de empresas brasileiras através da internacionalização têm se tornado evidente, mas foi principalmente na última década que os fluxos de saída de investimento direto ganharam maior importância. O objetivo principal desta pesquisa foi analisar a internacionalização das dez empresas brasileiras mais internacionalizadas em mercados da Europa e América do Norte. De modo específico buscou-se correlacionar os anos de entrada das empresas no exterior e nas regiões em estudo; o tempo de existência das mesmas quando entraram no mercado externo e as regiões de entrada ou a estratégia utilizada, em uma abordagem quantitativa; além disso, buscou-se verificar as estratégias utilizadas e as áreas de atuações das organizações nas regiões em estudo, através de abordagem qualitativa. Os resultados das empresas estudadas foram analisados por meio de medidas descritivas, concluindo-se que a internacionalização de um modo gradual não tem se aplicado aos processos de todas as organizações estudadas

Morphogenesis and Defoliation Frequency of Italian Ryegrass (\u3ci\u3eLolium multiflorum\u3c/i\u3e) and \u3ci\u3ePaspalum urvillei\u3c/i\u3e in Lowland under Three Levels of P and K

This trial was conducted to evaluate growth dynamics and defoliation frequency of Italian ryegrass (Lolium multiflorum) and Paspalum urvillei in a lowland area under three levels of P and K. Using randomization tests we observed that, in a general way, fertilizer treatments were not the determinant factors of leaf appearance and elongation rates for both species. Only the leaf appearance rate of Paspalum urvillei at 100 % of recommendation level and the elongation rate for Italian ryegrass, in the same treatment, was different. Probably other factors, like drainage, are contributing to these results. I. ryegrass phyllochron ranged from 57.3 to 72.6 degree-days. Paspalum urvillei presented higher grazing frequency in almost all evaluated periods, revealing a high preference by the grazing animals

O funcionamento masoquista na relação terapêutica

Pacientes com funcionamento masoquista representam um dos desafios terapêuticos mais difíceis durante a psicoterapia psicodinâmica. O comportamento masoquista pode dominar o campo analítico e causar forte resistência ao progresso do tratamento. Essa resistência pode aparecer tanto nas reações transferenciais do paciente quanto nas reações contratransferenciais e nos enactments do terapeuta. Este trabalho detalha as principais dificuldades na relação terapêutica com pacientes de funcionamento masoquista, ilustradas com material clínico, e revisa os principais cuidados que se devem ter na técnica da psicoterapia de orientação analítica durante o tratamento desses pacientes.Patients with a masochistic expression represent one of the most difficult therapeutic challenges during psychodynamic psychotherapy. The masochistic behavior can dominate the analytical field and cause strong resistance to treatment progress. This resistance can appear in the transferential reactions of the patient as well as in the countertransferential reactions and in the therapist's enactments. This paper details the main difficulties in the therapeutic relationship with patients with a masochistic expression illustrated in clinical material, and reviews the major precautions that should be taken in the technique of psychodynamic psychotherapy for the treatment of these patients

The Organizational Culture and Local Culture in the Internationalization Process: An Analysis Through Fuzzy Logic

The internationalization process of production has marked the world scenarios since the last decades and has influenced the complex interrelationships between the local culture and organizational culture. The culture shock was a recurring phenomenon and made the internationalization started to absorb elements of local culture as determining factors in expansion strategies. The aim of this paper is to analyze the favorable conditions of the organizational culture to manage the local culture. This is a preliminary study that aimed to integrate qualitative and quantitative factors with a fuzzy logic system. To achieve this goal, three elements were analyzed and interrelated: values, organizational structure, and management practices of human resources. A fuzzy mathematical model that considers the different weights to the elements analyzed leading to the identification of the favorability of the organizational culture in managing the local culture was developed. Petrobras, a transnational corporation with unity in Bolivia, whose major shareholder is the Brazilian government, was studied to empirically identify how the elements interact and are incorporated into internationalization strategies

Performance Evaluation and Comparison of Algorithms for Elliptic Curve Cryptography with El-Gamal based on MIRACL and RELIC Libraries

This paper presents a comparison between two implementations of the elliptic curve cryptography (ECC) algorithm based on El-Gamal. Each implementation uses different cryptographic libraries: MIRACLand RELIC. The application of this algorithm meets the common needs of most critical embedded systems, focusing on unmanned aerial and ground vehicles (UAVs and UGVs) and addressing the particularities of each scenario, such as limitations of computing resources and energy supply. One of the challenges is to study and evaluate the impact of the use of each library via a performance evaluation based on statistical techniques. The results have presented the best solution and the influences of each algorithm on response times for each experiment, varying the sizes of keys used by the algorithms.Keywords: Cryptographic Libraries, ECC, Embedded Systems, MIRACL, Performance Evaluation, RELIC