Jairo Soares - Academia.edu (original) (raw)

Papers by Jairo Soares

This study pursues to explain the reasons why some free auditing firms unregisteredthemselves fro... more This study pursues to explain the reasons why some free auditing firms unregisteredthemselves from the CVM. This is a valuable theme for academic scenario considering thequantitative data verified. The research used information from companies listed in the StockMarket and other corporations authorized to operate by the Central Bank of Brazil (BCB) andRevista Cientifica Hermes 7: 177-198, 2012by CVM during the period from 1998 to 2009. It was applied as the methodological approachthe multiple case studies with the selection of three national independent accounting firmsfrom the state of Sao Paulo, which all have their registrations cancelled with the CVM. It wasverified the activities of the independent auditing companies with legal requirements andtechnical support relating these activities required by the regulators and by normalization ofthe profession. It was verified that the companies decided to cancel their registration due tothe lack of cost/ benefit relation to perform the r...

Chinese Journal of Lasers, 2020

Open-File Report, 1984

Bureau of Mines to survey certain areas on Federal lands to determine their mineral resource pote... more Bureau of Mines to survey certain areas on Federal lands to determine their mineral resource potential. Results must be made available to the public and be submitted to the President and the Congress. This report presents the results of a geochemical survey of the Mazatzal Wilderness and contiguous roadless areas in the Tonto and Coconino National Forest, Gil a, Maricopa, and Yavapai Counties, Arizona. The area was established as a wilderness by Public Law 88-577, September 3, 1964. The Mazatzal Wilderness and contiguous roadless areas were classified as a further planning area during the Second Roadless Area Review and Evaluation (RARE II) by the U.S. Forest Service, January 1979. the wilderness have altitudes of about 2,200 ft and are located near Bartlett Reservoir in the southwestern part of the area studied. fCTHODS OF STUDY Sample Collection Rock samples were collected at sites shown on plate 1. Analyses for a total of 364 rock samples are listed in this report (tables 3). Rock samples were collected from outcrops or exposures in the vicinity of the plotted site location. Most samples were taken from areas of observed or suspected mineralization including mines, mine dumps, and prospect pits. Altered areas and structures were sampled where observed. Sample Preparation Rock samples were crushed and then pulverized with ceramic plates to mi nus 0.15 mm. Sample Analysis Spectrographic method The rock samples were analyzed for 31 elements using a semiquantitative, direct-current arc emission Spectrographic method (Grimes and Marranzino, 1968). Spectrographic results are obtained by visual comparison of spectra derived from the sample against spectra obtained from standards made from pure oxides and carbonates. Standard concentrations are geometrically spaced over any given order of magnitude of concentration as follows: 100, 50, 20, 10, and so forth. Samples whose concentrations are estimated to fall between those values are assigned values of 70, 30, 15, and so forth. The precision of the analytical method is approximately plus or minus one reporting unit at the 83 percent confidence level and plus or minus two reporting units at the 96 percent confidence level (Motooka and Grimes, 1976). Values determined for the major elements (iron, magnesium, calcium, and titanium) are given in weight percent; all others are given in parts per million (micrograms/gram) (Table 1). n r 45 111° 30

Revista Competência, 2014

O presente artigo relata a vivência de pesquisadores que atuaram na Educação de Jovens e Adultos ... more O presente artigo relata a vivência de pesquisadores que atuaram na Educação de Jovens e Adultos – EJA, com foco na construção de habilidades e competências,desenvolvida no estágio supervisionado do curso de graduação em Pedagogia em uma faculdade na serra gaúcha. Na construção do referencial teórico, destacamseautores como Antunes e Piaget. Através de instrumentos de avaliação, este estudo apresenta uma metodologia baseada nas atividades de aprendizagem dos sujeitos participantes, contrastando suas vivências com a teoria do tema.P a l a v r a s - c h a v e : Habilidades. Competência. Educação de Adultos.

Revista Científica Hermes - FIPEN, 2012

Este estudo busca responder quais os motivos que levam as empresas de auditoriaindependente a can... more Este estudo busca responder quais os motivos que levam as empresas de auditoriaindependente a cancelarem o registro na Comissão de Valores Mobiliários (CVM).Trata-se de uma contribuição sobre um tema atual no âmbito da academia, que versa sobre ascausas do cancelamento do registro dos auditores independentes, considerando os dadosquantitativos verificados. A pesquisa foi realizada nos ambientes da auditoria no Brasil, nosmercados mais expressivos de auditoria independente: as companhias listadas nas Bolsas deValores e as autorizadas a funcionar pelo Banco Central do Brasil (BCB) e pela CVM, noperíodo de 1998 a 2009. Utilizou-se como metodologia o tipo estudo de caso múltiplo, com aseleção de três empresas nacionais de auditoria independente no Estado de São Paulo, comregistros cancelados na CVM. Averiguou-se as atividades das empresas de auditoriaindependente, relacionando-as com as exigências legais e técnicas emanadas dos órgãosfiscalizadores e normatizadores da profissão. Verific...

Japanese Journal of Applied Physics, 1998

We developed an all-solid-state tunable short-pulse ultraviolet master oscillator and power ampli... more We developed an all-solid-state tunable short-pulse ultraviolet master oscillator and power amplifier (MOPA) system employing Ce 3+ : LiCaAlF 6 (Ce:LiCAF) which can be pumped by the fourth harmonic of a Q-switched Nd:YAG laser. The demonstrated tuning range was 281 nm to 314 nm with the maximum output energy of 1 mJ from the oscillator maintaining short pulse characteristics. The maximum amplified pulse energy was 4 mJ after the double-pass amplifier. The tuning from 223 nm to 232 nm was realized by the sum-frequency-mixing of the Ce:LiCAF laser and the Q-sw Nd:YAG laser.

Revista de Contabilidade da UFBA, Jan 8, 2015

Advanced Solid State Lasers, 1996