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- Capítulo de livroA Multiple-Criteria Decision Sorting Model for Pharmaceutical Suppliers Classification Under Multiple UncertaintiesPelissari R.; Ben-Amor S.; de Oliveira M.C. (2019)© 2019, Springer Nature Switzerland AG.Selecting and evaluating suppliers is a major supply-chain concern for any company. It is even more crucial in pharmaceutical industries since delivering the right product to the right people at the right time requires specific conditions of storage and strict rules regarding expiry dates. In this context, supplier selection seems to be a complex task that involves a variety of conflicting criteria such as quality, performance history, guarantee policies, productive capacity, price and time. Therefore, many Multiple-criteria Decision Making (MCDM) methods have been applied to solve the supplier selection problem. However, most methods address only the ranking and choice problems. Besides, evaluating suppliers with regard to each criterion involves the presence of uncertainties and heterogeneous information, i.e., qualitative and quantitative data. The objective of this work is to propose a sorting MCDM model for pharmaceutical supplier selection under multiple uncertainties and heterogeneous information. The proposed model is based on an integration of the FlowSort and SMAA methods and Fuzzy theory. It allows pharmaceutical companies to develop a rating system to classify suppliers into categories, as actual and potential suppliers, in a context with multiple uncertainties and heterogeneous data information.
- Capítulo de livroAccounting for Sustainability: The Case Study of PetrobrasAbreu R.; David F.; Segura L.; Formigoni H.; Mantovani F. (2018)© 2018, Springer International Publishing AG.The quality of information reported by the public companies has been highly discussed along the last decade. The center of this discussion is the implementation of International Financial Report Standards (IFRS) in many countries around the world, searching for reports that could be read for the investors and bring enough information to decide rationally the resource allocation inside the financial system. The purpose of this paper is to demonstrate the adoption of the appropriate accounting framework supported on the International Accounting Standards (IASB, International accounting standards, IASB, 2015) and the influence of International Auditing Standards (IFAC, Manual das Normas Internacionais de Controlo de Qualidade, Auditoria, Revisão, Outros Trabalhos de Garantia de Fiabilidade e Serviços Relacionados, OROC, 2015) on the promotion of a corporate governance strategy approved by companies to increase the transparency of the information. Furthermore, the authors will be focus on the professional skepticism in relation of the fairness of assertion on the financial statements and the management responsibility for global interest in corporate responsibility and sustainability. The methodological research is divided on two perspectives. The first perspective is theoretical supported on the literature review from accounting and auditing standards. Thus, the consequences of accounting options and complex inter-relationship with auditing generate knowledge that is not yet possible to quantify and to obtain complete information (Warren et al., Contabilidade gerencial, Pioneira Thomson Learning, 2014; Messier et al., Auditing and assurance services a systematic approach, McGraw Hill, 2008; Arens et al., Auditing and assurance services: An integrated approach, Pearson Prentice Hall, 2012). The second perspective is an exploratory, longitudinal and empirical analysis supported on public available sources, such as the research strategy promoted by Yin (Case study research: Design and methods, Sage Publications, 2012) and then the annual and inter-reports in the period 2008–2015 made by Petrobras (Relatório e Contas 2008, Petrobras, 2009; Relatório e Contas 2009, Petrobras, 2010; Relatório e Contas 2010, Petrobras, 2011; Relatório e Contas 2011, Petrobras, 2012; Relatório e Contas 2012, Petrobras, 2013; Relatório e Contas 2013, Petrobras, 2014; Relatório e Contas 2014, Petrobras, 2015). Indeed, the disclosure of the financial statements is from 2008 to 2013 and, subsequently, changes made on 2014 and 2015 of the financial statements. The main contribution of this research is to explore the accounting communication with the society made by Petrobras as the largest company in Latin America and one of the biggest integrated energy companies in the world, with a strategic role in oil geopolitics. Then, the authors aim to understand the relevance of Petrobras activity through the accounting processes and the financial report that it is strongly regulated as a fundamental area of the financial markets. As the future development, the authors aim to widespread the accounting and financial report as weapon to combat mal-functioning of the financial markets and help several stakeholders.
- Capítulo de livroAcid rain in downtown São Paulo City, BrazilSantos M.A.D.; Illanes C.F.; Fornaro A.; Pedrotti J.J. (2007)During the period from July 2002 to June 2004, the chemical characteristics of the rainwater samples collected in downtown São Paulo were investigated. The analysis of 224 wet-only precipitation samples included pH and electrical conductivity, as well as major ions (Na+, NH4 +, K+, Ca2+, Mg2+, Cl-, NO3 -, SO4 2-) and carboxylic acids (acetic, formic and oxalic) using ion chromatography. The volume weighted mean, VWM, of the anions NO3 -,SO4 2- and Cl- was, respectively, 20.3, 12.1 and 10.7 μmol 1-1. Rainwater in São Paulo was acidic, with 55% of the samples exhibiting a pH below 5.6. The VWMof the free H+ was 6.27 μmol 1-1), corresponding to a pH of 5.20. Ammonia (NH3), determined as NH 4 + (VWM=32.8 μmol 1-1), was the main acidity neutralizing agent. Considering that the H+ ion is the only counter ion produced from the non-seasalt fraction of the dissociated anions, the contribution of each anion to the free acidity potential has the following profile: SO 4 2- (31.1%), NO 3 - (26.0%), CH3COO- (22.0%), Cl- (13.7%), HCOO- (5.4%) and C 2 O 4 2- (1.8%). The precipitation chemistry showed seasonal differences, with higher concentrations of ammonium and calcium during autumn and winter (dry period). The marine contribution was not significant, while the direct vehicular emission showed to be relevant in the ionic composition of precipitation. © 2007 Springer Science+Business Media B.V.
- Capítulo de livroAdherence of Fraud Pentagon Dimensions in Cases Reported by Security Exchange Commission in United States Between 2018 and 2019de Souza Vasconcelos A.L.F.; Segura L.C.; Serbonchini M.A.; dos Santos Silva N.K.; Chagas P.A.M.; Naser M.A. (2023)© 2023, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.The business scenario has presented, over the last few years, several cases of accounting scandals, many of which have been taken forward by organs’ inspection agencies of their respective countries. Nevertheless, several companies have seen an increase in their experience with fraud, according to research conducted by PWC (Fraud, who´s committing it? Who knows about it? https://pwc.blogs.com/files/2009-uk-survey-report.pdf, 2018). Many authors discussed the fact that pressure is one of the most recurrent characteristics when analyzing fraud cases. Literature presents, among several other theories, the fraud triangle, the fraud diamond and the pentagon fraud model developed by Crowe. The pentagon of fraud model names five factors that cause fraud: pressure, opportunity, rationalization, capability and arrogance. The overall objective of the study is to verify the adherence of the fraud pentagon theory to the complaint processes carried out by the United States Security Exchange Commission (SEC) between 2018 and 2019. To meet the purposes of the research, this study has as specific objectives the survey of the files of fraud reporting processes from 2018 to 2019, seeking to identify the dimensions of the fraud pentagon theory; analyze the dimensions present in the situations that preceded the case raised by the SEC, according to its judgment reports; and identify which were the most prominent dimensions in the cases reported by the SEC. Thus, the identified cases of fraud and corruption that were disclosed on the SEC website in the period 2018–2019 were identified and analyzed through the fraud theory and the framing of the motivations in the fraud pentagon (on the qualitative nature of the fraud), in order to describe, based on the theoretical assumptions of the fraud pentagon, the dimensions of fraud in the cases raised on the SEC website from 2018 to 2019, in the North American environment, since the information was easier to access. The motivations and purposes of the fraud were analyzed in order to fit them in the dimension or dimensions that best describe the cases analyzed, based on a qualitative descriptive analysis of the information obtained from the documents “SEC Complaint”; it was possible to conclude that the dimensions of the pentagon are still valid and observable in cases reported by the United States tax authorities.
- Capítulo de livroAlpha-alumina synthesis using gamma-alumina powdersMunhoz Junior A.H.; Galhardo G.F.; Ortega F.S.; Lima N.B.; Moraes D.A.; Miranda L.F.; Valenzuela-Diaz F.R. (2019)© The Minerals, Metals & Materials Society 2019.Alpha-alumina is a ceramic material with applications as a biomaterial in femoral prostheses and teeth. The study of the influence of the precursor powder on the microstructure and mechanical properties of the alumina obtained is extremely important for the use of the same as biomaterials. Other applications of alpha-alumina industrially are in obtaining parts used at high temperatures and in chemically aggressive environments. Alpha-alumina can be synthesized from different raw materials resulting in ceramic products with different microstructures and consequently with diverse mechanical resistance. The synthesis of alpha-alumina pieces obtained from gamma-alumina powders was studied in order to verify the mechanical properties of the sintered material. The addition of graphene oxide in the gamma-alumina powder was also studied. To evaluate the mechanical strength of the obtained alpha-alumina specimens and to correlate the mechanical resistance with the precursor used in alpha-alumina synthesis it was used three -point bend strength testing.
- Capítulo de livroAn open perspective for educational gamesSilveira I.F.; Villalba-Condori K.O. (2021)© 2022, IGI Global.In the field of computers in education, educational digital games have potential to involve more issues of motivation and involvement, considering their possibilities for higher level of interaction and engagement. However, years of research have shown that the impact of educational games is lower than expected, especially the difficulty to adapt them to different educational contexts, such as with different educational, linguistic, cultural and social aspects. In that sense, this article presents an open perspective on the development of educational games, emphasizing the challenges related to their development and their effective potential for use in education, proposing that they be designed as Open Educational Resources (OER). From this perspective, it is expected to support communities that would aggregate developers (programmers, game designers, media producers, etc.) and users (teachers and students) so they can work collaboratively in creating educational games in an open way.
- Capítulo de livroAn overview of graphene properties, types, and role in chemistryda Silva M.M.; Name L.L.; Tiba D.Y.; de Souza O.P.L.; dos Santos Oliveira A.C.T.S.; Astolfi Ferreira J.H.; Chaluleu Lieb L.; Batistela Medeiros A.M.A.; Canevari T.C. (2023)
- Capítulo de livroAnalysis and Discussion of ResultsMatias Gama A.P.; Segura L.C.; Milani Filho M.A.F. (2017)© 2017, Springer Nature Singapore Pte Ltd.Given the magnitude and persistence of losses reported by the companies under study, this chapter aims to test empirically the phenomenon of “positive valuation of the losses” based on the theoretical framework of the OM and FOM models. The objective is to understand how investors assess this type of company, given the persistence and the continuous reporting of losses. So, after some considerations on the econometric procedures, we analyze the results obtained with reference to each of the research hypotheses formulated.
- Capítulo de livroAntimicrobial properties of SiC nanostructures and coatingsChiappim W.; Pessoa R.S.; Fraga M.A. (2022)© 2022 Elsevier Inc. All rights reserved.Biomedical applications of silicon carbide (SiC) are becoming ever more known and discussed, with more and more scientists interested in researching this topic. As SiC is a recognized biocompatible material, exploring the antimicrobial properties of its different material forms, including nanostructures and coatings, is imperative for use in biomedical devices and implants. The studies reported so far show that SiC nanostructures and coatings have significant antimicrobial properties. In this chapter, we present an overview of this important topic of SiC material application. The main methods of synthesis of SiC nanostructures and coatings are summarized. Furthermore, their antimicrobial properties are presented and discussed. Finally, the future perspectives of this research field are addressed.
- Capítulo de livroAnxiety, depression, and hyperhidrosisKamikava D.Y.F. (2018)© Springer International Publishing AG, part of Springer Nature 2018. All rights reserved.The majority of patients with hyperhidrosis classify their quality of life as poor or very poor. Because the symptoms are manifested through the skin, the individual has his emotions exposed to others, often transforming a common social situation into an embarrassment. In general, the impact on patients' quality of life depends not only on the sweat intensity, but also how well patients adapt to this situation, their psychic resources to deal with adverse situations, and the psychosocial context in which they are inserted. Because hyperhidrosis predominantly arises in childhood and adolescence, it can become responsible for greater damage to the mental health of patients with it, which in turn negatively influences the evolution of the disease. Because it causes high suffering and loss in the patient's relational life, psychotherapy is an important form of treatment and follow-up, since it provides host, strengthening, and helps the development of skills for facing the adverse situations experienced by these patients.
- Capítulo de livroApplication of hybrid nanomaterials for development of electrochemical sensorsCanevari T.C. (2022)© 2022 Elsevier Inc.This work shows an overview of different nanocomposite materials that have been used as a platform for the development of different (bio)sensors electrochemical. The nanocomposites have been utilized to modify the surface of the screen-printed electrode and glassy carbon electrode, and the modified electrodes have been used for the determination of different analytes in the real sample.
- Capítulo de livroApplications of Preventive Child Regulation Work (P-CRW) in the School ContextGusmao M.; Francisco G.C.P. (2022)© The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2022.The present chapter refers to anxiety-related problems in childhood/adolescence and a specific preventive program. Considering the high prevalence of anxiety disorders already in childhood, the chapter suggests that prevention programs with universal public should be applied in settings such as schools, to provide these children with tools to manage their emotions, thus promoting emotional regulation and consequently greater resilience to face adverse situations.
- Capítulo de livroAuditoriums in Oscar Niemeyer’s Architecture: Strategies and Persistence of the Concept of PlasticityFlorio W.; Tagliari A. (2022)© 2022, The Author(s), under exclusive license to Springer Nature Switzerland AG.Oscar Niemeyer contributed to introduce a whole new world of modernist lexicon. The plasticity of reinforced concrete allowed him to explore free forms and continuous spaces. Since 2015, data and information have been collected at the Oscar Niemeyer Foundation, from books and texts published by the architect himself, as well as from scientific publications, resulting in the identification of 503 projects, whose themes range from public administrative buildings, corporate headquarters, housing, and urban plans to buildings for cultural, educational and leisure purposes. An Excel database was created for each of them. We found a predominance of 147 projects with detached auditoriums buildings. On the other hand, out of this total, 108 contained trapezoidal plan, of which 64 had curved roof. Based on these data, we decided to study only trapezoidal auditoriums, convention centers or theaters buildings with curvilinear surface roof. The parametric modeling allowed us to reveal underlying geometrical principles and strategies in Niemeyer’s auditoriums, defining his modus operandi: types of connection between straight lines and tangent circumference arcs. We identified 17 types of auditoriums, as well as fundamental guiding concepts in his writings, especially in his named necessary explanations. As a result, we traced 5 guiding principles for implementing auditoriums in sets of buildings, in addition to the importance of auditoriums. This paper contributes to fill the gap about Niemeyer’s geometric strategies, emphasizing the systematic study of the plasticity of the sculptural forms of his auditoriums.
- Capítulo de livroAuthentication watermarkings for binary imagesKim H.Y.; Pamboukian S.V.D.; Barreto P.S.L.M. (2008)Data hiding (DH) is a technique used to embed a sequence of bits in a cover image with small visual deterioration and the means to extract it afterwards. Authentication watermarking (AW) techniques use DH to insert particular data into an image, in order to detect later any accidental or malicious alterations in the image, as well as to certify that the image came from the right source. In recent years, some AWs for binary images have been proposed in the literature. The authentication of binary images is necessary in practice, because most scanned and computer-generated document images are binary. This publication describes techniques and theories involved in binary image AW: We describe DH techniques for binary images and analyze which of them are adequate to be used in AWs; analyze the most adequate secret- and public-key cryptographic ciphers for the AWs; describe how to spatially localize the alteration in the image (besides detecting it) without compromising the security; present AWs for JBIG2-compressed binary images; present a reversible AW for binary images; and finally present our conclusions and future research. © 2009, IGI Global.
- Capítulo de livroBiogeographic computation as information processing in ecosystemsPasti R.; Politi A.A.; Von Zuben F.J.; De Castro L.N. (2018)© 2018 by IGI Global. All rights reserved.Assuming nature can be investigated and understood as an information processing system, this chapter aims to explore this hypothesis in the field of ecosystems. Therefore, based on the concepts of biogeography, it further investigates a computational approach called biogeographic computation to the study of ecosystems. The original proposal in the literature is built from fundamental concepts of ecosystems and from a framework called a metamodel that allows the understanding of how information processing occurs. This chapter reproduces part of the content of the original proposal and extends and better formalizes the metamodel, including novel experimental results, particularly exploring the role of information and causality in ecosystems, both being considered essential aspects of ecosystems' evolution.
- Capítulo de livroBiorationality of motorwaysAdamatzky A.; Akl S.G.; Alonso-Sanz R.; Van Dessel W.; Ibrahim Z.; Ilachinski A.; Jones J.; Kayem A.V.D.M.; Martinez G.J.; De Oliveira P.P.B.; Prokopenko M.; Schubert T.; Sloot P.M.A.; Strano E.; Yang X.-S. (2012)
- Capítulo de livroBlue Accounting: Looking for a New StandardAbreu R.; David F.; Santos L.L.; Segura L.; Formigoni H. (2019)© 2019, Springer Nature Singapore Pte Ltd.This research explores the framework of the marine knowledge, in general, and the blue accounting, in particular. On the one hand, the seabed, the ocean floor, and the subsoil allow to promote several activities to explore these resources. On the other hand, the pollution and degradation of the marine environment due to human intervention which damage and harm the marine life and produces strong risks and threats to this environment. In this context, marine resources are a public good which is available to everybody, at all time, but without payment or compensations to this collective pressure of human activity. In order to reinforce the marine knowledge, the blue accounting will provide to the citizen, to the organization and to the society valuable information based on accounting standards that identify, measure, value, and report this blue growth that is the ocean strategy with new opportunities for marine and maritime sustainability. The fast evolution of the marine knowledge demands profound accounting researches that will study the increasing impact on the use, the management, the associated costs, and the new report opportunities of these resources and its value. This research will reduce the negative effect of politics and Governments that forget the blue accounting as essential to support the blue economy and ocean strategy, because sciences are interdependent and scarcity of marine resources demands knowledge to emerge these first insights and then mitigate uncertainties and risks.
- Capítulo de livroBrazilian agribusiness: Analysis of the consequences of digital transformation on environmental sustainabilityFurquim N.R.; Araujo L.; Vercosa L.C.; Araujo M.M. (2021)© 2021 Nova Science Publishers, Inc.The Brazilian agribusiness plays an important role in the national Gross Domestic Product and is significantly important for the countrys export agenda. Due to its importance in the national economy, the increasing relevance of environmental sustainability and the current insertion of digital transformation technologies, there are perceived liaisons among those technologies applications in the agribusiness sector and the environmental sustainability development. This study aimed at analyzing the consequences of the digital transformation technologies on the Brazilian agribusiness environmental sustainability. The main digital transformation technologies applied on the Brazilian agribusiness sector aiming at the improvement of environmental sustainability were identified. Big data, internet of things and artificial intelligence are relevant and bring significant contributions to that sector. A field research with a qualitative approach was carried out, by means of interviews with professionals acting in the areas of technology, environmental sustainability, and agribusiness. The Content Analysis methodology was used to process the collected data. The results of the study indicate that the use of digital transformation technologies in the agribusiness sector leads to mostly positive consequences. The continuous access to information makes it possible to take more assertive decisions and actions, leading to a better productivity control, minimizing losses and providing a more effective use of inputs, promoting the growth of the agribusiness sector environmental sustainability.
- Capítulo de livroBrazilian highways from slime mould’s point of viewAdamatzky A.; de Oliveira P.P.B. (2012)
- Capítulo de livroCellular cadmium transport in gills and hepatopancreas of Ucides Cordatus, a mangrove crabOrtega P.; Zanotto F.P. (2012)Ucides cordatus is a mangrove crab, and has a very important role in human food consumption. Mangrove areas can be contaminated with heavy metals, like cadmium (Cd), through waste and disposal of batteries from industries. This metal reaches the animal through its gills, when is dissolved in the water, or through its hepatopancreas, from consumption of contaminated food. Because this metal does not have any physiological role for the animal, small concentrations can be extremely toxic. It is not known how cadmium enters the cells, but, because it is a divalent metal, it could enter cells together with calcium, using its plasma membrane channels to penetrate the cells. Therefore, the objective of the work was to characterize the kinetics of Cd transport. For this, the gill cells were separated by enzymatic dissociation, and the hepatopancreatic cells were dissociated by magnetic stirring, then, the cells were separated by sucrose gradient, and labeled with Fluo 3 AM. After that, the kinetics of Cd transport was characterized in the spectrofluorimeter, with addition of successive CdSO4 concentrations (0.5, 1.0 and 1.5 μM), respectively. Results showed a sigmoidal curve for Cd transport, suggesting that others ions, like calcium, for example, can participate in the transport of Cd. © 2012 by Nova Science Publishers, Inc. All rights reserved.