1,094 research outputs found
A gestão financeira de curto prazo nas empresas de base tecnológica de Florianópolis
No full textDissertação (Mestrado) - Universidade Federal de Santa Catarina. Centro Sócio Econômico. Programa de Pós-Graduação em Administração, Florianópolis, 2013.A presente dissertação possui como objetivo principal verificar como ocorre a gestão financeira de curto prazo nas Empresas de Base Tecnológica de Florianópolis. No referencial teórico, foram apresentados diversos conceitos para o termo "capital de giro", que, de modo geral, consiste na gestão dos recursos próprios ou de terceiros necessários para sustentar as atividades operacionais e rotineiras das empresas. Com o passar dos anos, Florianópolis transformou-se num polo tecnológico reconhecido internacionalmente pela existência expressiva de Empresas de Base Tecnológica (EBTs), incubadoras e associações. As EBTs diferenciam-se das demais empresas pela existência de um esforço tecnológico expressivo, no qual a inovação constitui o eixo central das estratégias competitivas. A partir de uma pesquisa levantamento e aplicação de um questionário online estruturado, em 79 empresas da população, composta por 281 empresas associadas à Associação Catarinense de Empresas de Tecnologia (ACATE) na cidade de Florianópolis, observou-se a representatividade de engenheiros frente a administração das mesmas. Com relação ao planejamento financeiro, cerca de 58% dos gestores relataram que dedicam-se mais no planejamento dos recursos de curto prazo e apenas 13,9% com o financiamento da empresa no longo prazo. Mais de 45% responderam que a administração de estoques não se aplica a atividade da empresa. Aproximadamente 95% da amostra utiliza a ferramenta fluxo de caixa e têm conhecimento sobre a sua necessidade de capital de giro (NCG). Ainda, 53% afirmaram que utilizam fontes operacionais para sanar a sua NCG e outros 48,1% realizam empréstimos financeiros para tal finalidade. Os resultados demonstraram um distanciamento entre as teorias consolidadas em finanças empresariais e o cotidiano das EBTs. E, portanto, há necessidade de que as teorias em finanças empresariais de curto prazo sejam simplificadas visando a democratização do conhecimento e das técnicas de gestão.Abstract : This work has as main goal to see how is short-term capital management in technology companies of Florianopolis. In the theoretical framework, several concepts were presented to the term "working capital" which, generally, consists in manage the resources themselves or others needed to sustain operating the business routine activities. Over the years, Florianópolis has become an internationally recognized technological center by the existence of significant technology companies (EBTs), incubators and institutes in the region. The EBTs differentiate themselves from others by the existence of a significant technological effort, in which innovation is the key for their competitive strategies and investments are concentrated in research and development. From the application of a structured online questionnaire (survey) in 79 companies of 281 companies part of the population associated to ACATE - a very importante organization that represent the technology companies - and located in Florianópolis, there was a representation of engineers managing the companies. With respect to financial planning 58.2% of managers reported that they are engaged in the planning of short-term funds and only 13.9% with the financing of the company in the long term. Over 45% responded that inventory management is not applicable to the company's activity. Approximately 95% of the sample uses cash flow and have knowledge about their need for working capital. Still, 53% said they use operational sources to remedy its need for working capital and other 48.1% financial loans held for such purpose. The results showed a gap between theories statements in corporate finance and the management routines in EBTs. And, therefore, some changes need to happen in working capital theories in order to simplify and democratize the knowledge of financial management techniques
Twentieth-century Architecture and Conservation Management Planning. Experiences in Italy and in Brazil
No full textThe topic is a comparative discussion of the experiences developed on the topic of management and conservation of 20th-century architecture in Italy and Brazil with the support of the Getty Foundation in Los Angeles. Building upon the scholarly findings compiled by experts in the field, this book publication offers an analysis of the management and conservation plans developed in the two countries and attempts to evaluate their tangible effects on architectural conservation practices and institutional protective measures. Our aim is to contribute to the international debate on the protection of modern architecture catalysed by the Getty Foundation’s “Keeping it Modern” program between 2014 and 2020 by providing insights into the impact of this investment in human and financial resources in Italy and Brazil
Estampas del delirio, de David Curto. Une mauvaise semaine, un libro de apropiación dieciochesca.
No full textLos libros David Curto son una sarcástica extensión de sus propuestas donde confluyen su crítica al sistema global y una depurada presentación gráfica. Este artículo analiza el libro "Une mauvaise semanine", de clara referencia a "Une semaine de bonté" de Max Ernst. Curto actualiza las propuestas apropiacionistas de Ernst y las enmarca en una delirante escenografía que pone en entredicho los "complacientes" valores de nuestra clase política, eclesiástica y financiera enmarcada en el omnipresente capitalismo. Palabras clave: apropiacionismo / delírio / realidad y ficción. Els llibres David Curto són una sarcàstica extensió de les seves propostes on conflueixen la seva crítica al sistema global i una depurada presentació gràfica. Aquest article analitza el llibre 'Uneix mauvaise semanine', de clara referència a 'Uneix semaine de bonté' de Max Ernst. Curto actualitza les propostes apropiacionistes d'Ernst i les emmarca en una delirant escenografia que posa en dubte els 'complaents' valors de la nostra classe política, eclesiàstica i financera emmarcada en l'omnipresent capitalisme. Paraules clau: apropiacionisme / Delírio / realitat i ficci
Estampas del delirio, de David Curto. Une mauvaise semaine, un libro de apropiación dieciochesca.
No full textLos libros David Curto son una sarcástica extensión de sus propuestas donde confluyen su crítica al sistema global y una depurada presentación gráfica. Este artículo analiza el libro "Une mauvaise semanine", de clara referencia a "Une semaine de bonté" de Max Ernst. Curto actualiza las propuestas apropiacionistas de Ernst y las enmarca en una delirante escenografía que pone en entredicho los "complacientes" valores de nuestra clase política, eclesiástica y financiera enmarcada en el omnipresente capitalismo. Palabras clave: apropiacionismo / delírio / realidad y ficción. Els llibres David Curto són una sarcàstica extensió de les seves propostes on conflueixen la seva crítica al sistema global i una depurada presentació gràfica. Aquest article analitza el llibre 'Uneix mauvaise semanine', de clara referència a 'Uneix semaine de bonté' de Max Ernst. Curto actualitza les propostes apropiacionistes d'Ernst i les emmarca en una delirant escenografia que posa en dubte els 'complaents' valors de la nostra classe política, eclesiàstica i financera emmarcada en l'omnipresent capitalisme. Paraules clau: apropiacionisme / Delírio / realitat i ficci
EXPERIMENTAL SETUP FOR VISUAL AND TACTILE EVALUATION OF MATERIALS AND PRODUCTS THROUGH NAPPING® PROCEDURE
No full textSelection and definition of materials surfaces in product design can be driven by the sensory effect conceived. Certain characteristics that can be perceived through the sense of vision can also be perceived through the sense of touch. As a consequence, the sense of touch also plays an important role in functional user-product interactions. In this paper, a specific setup dedicated to Napping® evaluation with a focus on visual and tactile modalities is presented, using untrained subjects. This procedure allows highlighting the main perceptions the subjects have about the materials. It enables to rank the sample attributes that are perceived by the subjects when different sensory modalities are used. In particular visual-tactual incongruity can be highlighted, which can be of interest in product design. For instance, with our set of materials, in tactile perception, the primary axis clearly opposes slick and scratchy perceptions. In the visual test, the samples exhibiting large features are clearly set apart from samples exhibiting no features (slick). The other samples are gathered in between. In the visuo-tactile test, a hybrid perception is observe
Stimuli-responsive materials: Definition, classification and descriptions
No full textStimuli-responsive materials: definition, classification and descriptions
Stimuli-responsive materials have the particularity to change one or more of their properties under a defined stimulus: through a transition phenomenon, they will turn an input, or stimulus, into an output, or response. To make a selection of these materials, a designer will consider first of all the main functionality of these materials, which is their transition phenomenon, as it gives them a capacity to process information.
To get a perspective on stimuli-responsive materials and the possibilities they offer, the first step has been to class them according to their transition phenomenon. This has been done in the form of a graph where transition phenomena are represented as a link between their associated input and output.
A second representation has been made starting from the first graph, but adding a link to the user of a product which use a stimuli-responsive material. To do so, the inputs of the materials has been differentiated by the fact that they can be activated by the user, the environment or by an intermediary system; the outputs has been linked to the achievable behaviors of a product and with the sensory modality the user will engage to notice these behaviors.
After having proposed this classification of stimuli-responsive materials, the next step of the work is to get more detailed information about their behavior, and to organize and represent this information in a coherent and efficient way. To do so, we proposed a description for each type of transition phenomenon, which shows its most important characteristics in a visual way. This information is now being summed up in a database, which is organized with different tables and tree-structures that will describe stimuli-responsive materials, transition phenomena and the link between them. A first prototype of the database will be proposed
Keeping it modern. Il Piano di Conservazione e Gestione per l’architettura del Ventesimo secolo
No full textThis paper deals with the application of the Conservation Management Plan (CMP) to 20th-century architecture. The author discusses how the CMP is a means to merge preservation and building man- agement when dealing with 20th-century buildings, which are characterized by a number of specific fragilities (building material, compliance with building regulation, users’ perception, value assessment, etc.). The path towards the drafting of a CMP is also a way to build consensus about this kind of her- itage, since the legal framework of protection is still uncertain for modern architecture. The Urbino University Collegi (designed by Giancarlo De Carlo, 1963-82) and the National Schools of Art of Havana (designed by Ricardo Porro, Roberto Gottardi, Vittorio Garatti, 1961-64) are presented as case studies and comparatively discussed. A CMP has been prepared for both cases, thanks to funding from the Getty Foundation, within the framework of the Keeping It Modern initiative. The conclu- sions focus upon the role of private funding for research in the field of architectural preservation
Redacción publicitaria. Víctor Curto Gordo Juan Rey Fuentes Joan Sabaté López. Barcelona, Editorial UOC, 2008. 218 páginas
No full textObra ressenyada: Víctor CURTO GORDO, Juan REY FUENTES, Joan SABATÉ LÓPEZ, Redacción publicitaria. Barcelona: Editorial UOC, 2008
Redacción publicitaria. Víctor Curto Gordo Juan Rey Fuentes Joan Sabaté López. Barcelona, Editorial UOC, 2008. 218 páginas
No full textObra ressenyada: Víctor CURTO GORDO, Juan REY FUENTES, Joan SABATÉ LÓPEZ, Redacción publicitaria. Barcelona: Editorial UOC, 2008
ユースのための格闘競技活動の漸進方法 Progression of Combat Sport Activities for Youth Athletes
No full textLe attività di sport da combattimento possono svolgere un ruolo nello sviluppo degli allievi in età evolutiva e spesso fanno parte di corsi di educazione fisica e attività extra scolastiche. Oltre ai benefici psicologici e sociali offerti da queste attività, portano anche a notevoli benefici in termini fisiologici, poiché si basano su attività intermittenti e metabolicamente impegnative, che aiutano i partecipanti a migliorare la propria forma fisica. Lo scopo di questo lavoro è quello di proporre una logica progressione di attività ludiche che riproducano le diverse esigenze tecnico-tattiche e fisiologiche degli sport da combattimento. Le 5 fasi diventano progressivamente più difficili sia per strategia che per intensità per permettere un apprendimento in massima sicurezza
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