PODER RELATIVO DO LUCRO CONTÁBIL E DO FLUXO DE CAIXA DAS OPERAÇÕES PARA PREVER FLUXOS DE CAIXA FUTUROS: UM ESTUDO EMPÍRICO NO BRASIL

Este artigo avalia a eficácia da previsão de fluxos futuros, para um e dois anos à frente, de quatro medidas de desempenho da empresa, sendo duas de fluxo de caixa e duas de lucro, a partir de medidas ex post do Fluxo de Caixa das Operações (FCO), isolado e em conjunto com a variação das alocações (accruals) de curto prazo (?AcBcpB), e do Lucro Líquido contábil (LL). A metodologia de previsão é do tipo externo à amostra. São feitas várias previsões anuais e bianuais transversais para as 92 empresas que compõem a amostra, ao longo dos anos de 1996 a 2004. Os desvios (erros) médios absolutos de previsão, a Mediana dos erros e as correlações médias entre os valores reais e projetados das variáveis são apurados e comparados entre si para fins de verificação da eficácia de previsão dos fluxos futuros de cada um dos três modelos. Os resultados revelam que: (1) LL é superior ao FCO para prever o Lucro Líquido do ano seguinte, mas, ao contrário, FCO é superior ao LL para prever o Lucro Líquido dois anos à frente; (2) a combinação das alocações de curto prazo (?AcBcpB) com o FCO não melhora as previsões que são feitas apenas com o FCO, indicando que o Fluxo de Caixa das Operações é mais eficaz para prever fluxos futuros de caixa e de lucro do que o capital circulante líquido; e (3) o Lucro Operacional (LO), como é definido na legislação societária brasileira, é de difícil previsão

AS TECNOLOGIAS DIGITAIS DA INFORMAÇÃO E COMUNICAÇÃO NO TRABALHO DOCENTE: PRÁTICAS NO ENSINO MÉDIO DE UMA ESCOLA PÚBLICA

O presente trabalho buscou investigar as ações desenvolvidas por quatro professores do Ensino Médio de uma escola pública de Campo Grande. O referido estudo teve como objetivo descrever, analisar e avaliar os procedimentos do trabalho docente associados às tecnologias digitais da informação e comunicação (TDICs)

AS TECNOLOGIAS DIGITAIS DA INFORMAÇÃO E COMUNICAÇÃO NO TRABALHO DOCENTE: PRÁTICAS NO ENSINO MÉDIO DE UMA ESCOLA PÚBLICA

O presente trabalho buscou investigar as ações desenvolvidas por quatro professores do Ensino Médio de uma escola pública de Campo Grande. O referido estudo teve como objetivo descrever, analisar e avaliar os procedimentos do trabalho docente associados às tecnologias digitais da informação e comunicação (TDICs)

THE PRE-EXHAUSTION METHOD SEEMS INEFFECTIVE TO INCREASE ELECTROMYOGRAPHIC ACTIVITY

The purpose of this study was to investigate the effects of the pre-exhaustion method on the electromyographic activity (temporal and spectral domain) at different intervals of a set of resistance training. Twenty adults with little or no experience in strength training performed two sets of the seated row exercise at 70%1RM until muscular failure, in a randomized order. Surface electrodes were placed over the latissimus dorsi, teres major, biceps brachii, and posterior deltoid muscles of the dominant side. Results showed that the pre-exhaustion did not increase EMG activity of all muscle analyzed at any intervals of a set. Furthermore, the EMG median frequency decreased in teres major and posterior deltoid muscles during initial and intermediate repetitions. Results suggest that the pre-exhaustion induces more fatigue when compared to traditional training

Agent-Based Modelling and Heuristic Approach for Solving Complex OEM Flow-Shop Productions under Customer Disruptions

The application of the agent-based simulation approach in the flow-shop production environment has recently gained popularity among researchers. The concept of agent and agent functions can help to automate a variety of difficult tasks and assist decision-making in flow-shop production. This is especially so in the large-scale Original Equipment Manufacturing (OEM) industry, which is associated with many uncertainties. Among these are uncertainties in customer demand requirements that create disruptions that impact production planning and scheduling, hence, making it difficult to satisfy demand in due time, in the right order delivery sequence, and in the right item quantities. It is however important to devise means of adapting to these inevitable disruptive problems by accommodating them while minimising the impact on production performance and customer satisfaction. In this paper, an innovative embedded agent-based Production Disruption Inventory-Replenishment (PDIR) framework, which includes a novel adaptive heuristic algorithm and inventory replenishment strategy which is proposed to tackle the disruption problems. The capabilities and functionalities of agents are utilised to simulate the flow-shop production environment and aid learning and decision making. In practice, the proposed approach is implemented through a set of experiments conducted as a case study of an automobile parts facility for a real-life large-scale OEM. The results are presented in term of Key Performance Indicators (KPIs), such as the number of late/unsatisfied orders, to determine the effectiveness of the proposed approach. The results reveal a minimum number of late/unsatisfied orders, when compared with other approaches

Physiological and enzymatic changes in rice seeds stored at low temperatures

This study aimed to evaluate the effect of low temperatures on the physiological and enzymatic changes of rice seeds. The seeds were packed in airtight chambers and maintained at temperatures of 8 and -50°C for periods of 15, 30 , 45, 60, 75 and 90 days. The same procedure was adopted for the control treatment with the seeds  kept at a temperature of 25°C. The seeds were evaluated regarding germination test; seedling emergency;  emergency speed index; length and dry weight of radicle; and seedling of shoot. The activity of amylase and  total protein content were also evaluated. The temperatures of 8 and -50°C significantly influenced the  physiological quality and the enzyme amylase activity of rice seeds, resulting in higher germination, seedling  emergence and enzyme activity. The temperature is a promising alternative for the maintenance of  physiological quality and enzymatic activity of rice seeds during storage. Key words: Oryza sativa L., enzymatic activity, physiological quality, storage.Abbreviation: ESI, Emergence speed index; PVP, polyvinylpyrrolidone

Controlling Fe nanocrystallization in amorphous Fe86Zr7Cu1B6 by linear varying current Joule heating

Amorphous melt-spun Fe86Zr7Cu1B6 ribbons were annealed using the linear varying current Joule heating method. Experimental curves of resistance (R) and temperature (T) versus applied current (I) allow one to follow precisely the crystallization of alpha-Fe nanoparticles during annealing. This result proves that the applied current can be considered a reliable parameter to control the crystalline fraction in this alloy. A comparison between structural and magnetic measurements shows that the R(I) curve can be used as a guide to identify a condition for optimum soft magnetic properties of this alloy. (C) 2000 American Institute of Physics. [S0003-6951(00)02035-0].7791375137