Past Issue

Valuation modellingof impairment of nonmonetary assetsin business management: ananalytical proposal for ias 36

This article addresses the assets valuation process using animpairment model, as proposed by IAS 36 (IASB). As a management practice, the impairment required by IAS 36, adopted in Brazil by the Brazilian Federal Council of Accounting (BFCA or CFC, acronym in Portuguese), poses challenges to accounting operators to projecting and discounting cash flow, measuring value in use and realizable value.

Toxicological exposure in mechanical offices: a cross sectional study

Occupational exposures to toxic substances constitute a relevant public health problem today. The objective of this study was to investigate the occupational exposure of mechanic workshop workers in Northeastern Brazil, particularly those related to chemical substances. An exploratory cross - sectional study with a quantitative approach was carried out. A semi-structured instrument was applied to 40 mechanic workshop workers.

Analysis of environmental perception on students in two private schools in the city of northeastern of Brazil

Environmental education figures as an important tool to overthrow a society, from her citizens began to rethink their attitudes and to correct them. According to the National Environmental Education Politics of Brazil, established by Federal Law No. 9795/99 and regulated by Decree No. 4,281 / 2002, it must be present in all levels of education in an interdisciplinary way. This study is an evaluation of perception assessment on education.

Control and monitoring of the hunting fauna in the semi-arid region of pernambuco: implications for conservation

This paper is aimed to investigate the Environmental Notices of Violation – ENV, applied in crimes against wildlife in the Brazilian semi-arid region by IBAMA. 592 ENV were analysed, which were generated based on data from DOC IBAMA and SEI systems between January 2006 and December 2017, relative to seizures of birds, reptiles, and mammals, resulting in warnings and fines. In 76 cities in the semi-arid region of Pernambuco, the ENV generated administrative fines totaling R$ 24.142.800,00.

Attitude of parents towards their mentally retarded children: An analytical study in Tripura

This study sought to investigate and determine the attitude of parents towards their mentally retarded children. It also aimed to ascertain differences, if any between the attitude of mother and father towards their mentally retarded children. For the present study 50 parents of mental retarded students are selected by using purposive sampling techniques from West Tripura district which includes 23 fathers and 27 mothers of mental retarded students.

Information sources and services of St.Joseph’s college (autonomous) library Irinjalakkuda: An Evaluation

This paper present the use of information resources by students in St. Joseph’s College, Irinjalakuda. Relevant literature of the information resources and its use in various categories of users has been reviewed. The study examined te types of information resources used by the research scholars, the purpose of the use of information resources and problems faced by the students while accessing the same. Updates and latest book collection on various subjects are to be increased the major factors which attract most of the users towards resource.

Post-abyssal knowledge: the experience of water "seers" in the caatinga

The objective of this work is to investigate the contribution of water "seers", individuals with a sensitivity to the presence of "veins" of water in the subsoil, whose work has been fundamental to the identification and drilling of artesian wells in the Caatinga. Our universe of analysis was the Municipality of Campo Formoso, Bahia, Brazil. The transdisciplinary methodology crossed the documentary research of the City Hall collection to identify artesian wells defined by "seers" and a semi-structured interview with the municipal technicians and with the "seers" identified by them.

Ecology in health: Beyond medical ecology

This study is resulted from a bibliographical research in the Virtual Health Search Engines and Scielo, it aimed to problematize, in an exploratory way, the implications that the word "medical" ecology brings to the studies on which the human ecology has emphasized the health – disease – environment phenomenon, under the integral understanding of the human being in his physical, biological, social and economic environment.

Hiit training and continuous training and the difference between caloric spending and epoc

The research focuses on HIIT training and continuous training, seeking to understand caloric expenditure and COPD. HIIT training is the main method for weight loss, so a series of moderate intensity activities are used that can provide an effect on oxygen consumption and recovery after exercise. The objective of this article is how much the HIIT training and the continuous training assists in the improvement and quality of life of the individuals, observing the weight loss practicing the series, respecting the intervals, being aware that it is a long term training.