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Copyright of Dialogos (14159945) is the property of Universidade Estadual de Maringa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

O objetivo do estudo é verificar quais conteúdos da Estrutura Conceitual Básica da Controladoria proposta por Borinelli (2006) são abordados nos artigos publicados sobre Controladoria em periódicos dos Programas de Pós-Graduação em Ciências Contábeis recomendados pela CAPES. Para tanto foi realizada pesquisa descritiva, por meio de análise documental e com abordagem qualitativa. A população compreendeu os 17 Programas de Pós-Graduação em Ciências Contábeis Recomendados pela CAPES. A amostra totalizou oito periódicos vinculados aos Programas. Na pesquisa dos artigos que citam controladoria no título, resumo ou palavras-chave, foram identificados nove artigos. Os resultados evidenciam quanto aos aspectos conceituais, que os artigos analisados relacionaram a controladoria com a necessidade de coordenar as informações. Quanto aos aspectos procedimentais, relacionaram a Controladoria com a gestão de informação. Na análise dos aspectos organizacionais os artigos defendem ambas as posições hierárquicas para a Controladoria, como órgão de linha ou de staff. Conclui-se que os artigos se relacionaram de alguma forma com as duas primeiras perspectivas defendidas por Borinelli (2006), mas poucas evidências foram constatadas no que concerne à terceira perspectiva.The objective of the study was to verify what contents of the Basic Structural Concept of Comptrollership proposed by Borinelli (2006) are approached in article published on Comptrollership in journals from Post-Graduate Programs in Accounting Sciences recommended by CAPES. Descriptive research was made by means of documental analysis using a qualitative approach. The population was composed of 17 Post-Graduate Programs in Accounting Sciences recommended by CAPES. The sample consisted of eight journals connected to the Programs. In the research, nine papers that cited comptrollership in the title, abstract or key words were identified. Results show that in regard to conceptual aspects the papers analyzed related comptrollership with the need to coordinate information. Regarding procedural aspects, they related comptrollership with the management of information. In analysis of organizational aspects, the papers defended both hierarchical positions for Comptrollership, as a line or staff function. It was concluded that the papers were related in some way with the first two perspectives defended by Borinelli (2006), but little evidence was found in regard to the third perspective

Este trabalho tem como objetivo estudar alguns aspectos relacionados à secagem de folhas de papel (celulose) sobre uma superfície aquecida e regime de convecção natural no interior de uma estufa. Foram analisadas três situações: - para a umidade inicial: amostras de 1 folha de papel, temperatura de secagem de 100ºC e umidade inicial de 130 a 180% (b.s.); - para a temperatura de secagem: amostras de 1 folha de papel, umidade inicial de 150% (b.s.) e temperatura de 50 a 110ºC;- para a espessura das amostras: temperatura de 100ºC; umidade inicial de 150% (b.s.) e amostras com de 1 a 5 folhas de papel. A influência destas variáveis no comportamento da secagem foi estudada a partir de uma proposta de curvas de secagem generalizadas, analisadas individualmente e para os três efeitos em conjunto, sendo proposto um modelo para ajustá-lasAspects in the drying of paper (cellulose) sheets over a heated surface under natural convection condition inside an oven are provided. Three different operational situations are carried out: (1) for initial paper moisture contents: sheets of only one hand sheet of paper, drying temperature of 100ºC and initial moisture content from 130 to 180% (dry basis - d.b.); (2) for drying temperature: sheets of only one hand sheet of paper, initial moisture content of about 150% (d.b.) and drying temperature from 50 to 110ºC; (3) for sheet thickness: drying temperature of 100ºC, initial moisture content of about 150% (d.b.) and multi-layer sheets of one to five hand sheets of paper. The influence of these variables in drying curves behavior is studied through the theory of generalized drying curves, analyzed individually for each effect and for all together. Finally, the possibility of fitting them is discussed

This paper is the product of doctoral research and aims to introduce the discussion and analysis of Ubuntu and traditional African philosophy as a contribution to thinking about the fragmentation of democracy in Latin America, giving way to the role that African movements and organizations have in assuming a political and ethical struggle to build a relational democracy as a necessary proposal to the crisis of liberal democracy. The methodology consists of a bibliographic review of literature and intellectuals from the social sciences and African thought to highlight a trend that is not only framed in the questioning of the democratic model in force in Latin America, but also provides some clues for the construction of a community society project in the region, based on relational ontology. It concludes that, in the crisis of the Western political model, the struggles of Afro-descendant movements must transcend the logic of strengthening liberal democracy, to propose the ethical path of Ubuntu as a route to deconstruct the political and societal structures in place, promoting a message of humanity. [ABSTRACT FROM AUTHOR]

Considering the increased generation of solid waste and the difficulty of proper final disposal, it is of utmost importance to study the reuse of solid waste, seeking a beneficial alternative for the population and the environment. This study aimed to produce wood particle boards incorporated with different percentage of waste from the manufacture of labels and tags, commonly known as paper shavings, containing biaxially oriented polypropylene (BOPP), aiming its reuse. Physical, chemical and mechanical tests were performed. The difference in density between the materials used to manufacture the boards influenced the production process as well as the amount of waste added. Values of moisture content and thickness swelling remained within the range set by the regulations. The results for water absorption analysis are in agreement with those in the literature on the incorporation of different types of waste in the boards. According to our findings, it was observed the importance of a homogeneous mixture of the materials, and pH control. The incorporation of waste containing BOPP into particle boards may be a promising disposal alternative for this waste, given the development of a by-product that encourages sustainable development.

Copyright of Acta Scientiarium: Education is the property of Universidade Estadual de Maringa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Acta Scientiarium: Education is the property of Universidade Estadual de Maringa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Acta Scientiarium: Education is the property of Universidade Estadual de Maringa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Acta Scientiarium: Education is the property of Universidade Estadual de Maringa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)