33 resultados para Custo Brasil e sistema tributário


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Este trabalho tem como objetivo estudar os sistemas de Classificações existentes para a garantia da gestão da qualidade no setor hoteleiro, tendo como foco principal a Matriz de Classificação para os Meios de Hospedagem da EMBRATUR e a ISO 9000, observando os benefícios que esses sistemas e/ou processos de gestão poderão vir a proporcionar para o setor hoteleiro no que se refere à qualidade de seus serviços. Para a obtenção dessas informações foi realizada uma análise comparativa dos sistemas de gestão da qualidade através de pesquisas bibliográficas e de questionários enviados para empreendimentos hoteleiros certificados e classificados, onde os principais resultados fornecidos pela pesquisa foram trabalhados de forma a apresentar, de maneira clara, a superioridade de um sistema em relação ao outro

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Desde a criação da tecnologia e do seu uso pelas empresas, a relação custo e benefício nem sempre foi bem elucidada tanto para os responsáveis pela área de tecnologia quanto para a alta direção. Mas, apesar disto, cada vez mais as organizações investem maciçamente em tecnologia, esperando que esta seja a solução para diversos problemas. Por isto, esta questão tem se tornado crucial para o processo de tomada de decisões, visto que investimentos nesta área costumam ser dispendiosos e, na atual conjuntura, estas análises precisam ser extremamente criteriosas para que se miniminizem as possibilidades de insucesso dos projetos, principalmente numa economia estabilizada e de concorrência acirrada. Uma das alternativas que as empresas têm buscado para atingir o sucesso e correr menos riscos é a terceirização da área de TI. Partindo desta visão, a presente dissertação tem por objetivo realizar uma investigação sobre a terceirização dos serviços de TI em todos os seus aspectos, isto é, desde a sua motivação, serviços efetivamente terceirizados, vantagens, desvantagens e possíveis obstáculos, a visão do alinhamento estratégico da TI, os processos de gestão de contratos e formas de controle e, por fim, tendências futuras. Trata-se de uma pesquisa de múltiplos casos, envolvendo franquias do Sistema Coca-Cola no Brasil. O estudo apresenta uma pesquisa bibliográfica sobre o processo de tomada de decisão empresarial, a análise de investimentos, a gestão e a terceirização da TI, o que permitem definir as dimensões de análise da pesquisa. Na pesquisa de campo foram entrevistados os gerentes da área de TI, nas cidades de Brasília-DF, Goiânia-GO e Ribeirão Preto-SP. A pesquisa de campo permitiu identificar como as mesmas avaliam seus investimentos em TI, como esta área é gerenciada, o que as levou a optar pela terceirização e como os processos terceirizados afetam a organização. Por se tratar de uma pesquisa qualitativa, optou-se por analisar comparativamente as três organizações. Com a realização deste estudo, obtiveram-se, como principais resultados, que as organizações estão utilizando a terceirização em TI para focar no negócio principal e, mesmo encontrando diversas desvantagens, inclusive com relação a custos, acreditam que os benefícios justificam. Ainda identificaram-se alguns obstáculos internos para a terceirização, principalmente quanto ao receio de se perder a inteligência do negócio. O acompanhamento dessas atividades terceirizadas é realizado pela equipe interna e por critérios estruturados, onde se verificam os níveis de serviço

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The pumping of fluids in pipelines is the most economic and safe form of transporting fluids. That explains why in Europe there was in 1999 about 30.000 Km [7] of pipelines of several diameters, transporting millíons of cubic meters of crude oil end refined products, belonging to COCAWE (assaciation of companies of petroleum of Europe for health, environment and safety, that joint several petroleum companies). In Brazil they are about 18.000 Km of pipelines transporting millions of cubic meters of liquids and gases. In 1999, nine accidents were registered to COCAWE. Among those accidents one brought a fatal victim. The oil loss was of 171 m3, equivalent to O,2 parts per million of the total of the transported volume. Same considering the facts mentioned the costs involved in ao accident can be high. An accident of great proportions can bríng loss of human lives, severe environmental darnages, loss of drained product, loss . for dismissed profit and damages to the image of the company high recovery cost. In consonance with that and in some cases for legal demands, the companies are, more and more, investing in systems of Leak detection in pipelines based on computer algorithm that operate in real time, seeking wíth that to minimize still more the drained volumes. This decreases the impacts at the environment and the costs. In general way, all the systems based on softWare present some type of false alarm. In general a commitment exists betWeen the sensibílity of the system and the number of false alarms. This work has as objective make a review of thé existent methods and to concentrate in the analysis of a specific system, that is, the system based on hydraulic noise, Pressure Point Analyzis (PPA). We will show which are the most important aspects that must be considered in the implementation of a Leak Detection System (LDS), from the initial phase of the analysis of risks passing by the project bases, design, choice of the necessary field instrumentation to several LDS, implementation and tests. We Will make na analysis of events (noises) originating from the flow system that can be generator of false alarms and we will present a computer algorithm that restricts those noises automatically

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An solar alternative system for water heating is presented. Is composed for one low cost alternative collector and alternative thermal reservoir for hot water storing. The collector of the system has box confectioned in composite material and use absorption coils formed for PVC tubes. The box of hot water storage was confectioned from a plastic polyethylene drum used for storage of water and garbage, coated for a cylinder confectioned in fiber glass. The principle of functioning of the system is the same of the conventionally. Its regimen of work is the thermosiphon for a volume of 250 liters water. The main characteristic of the system in considered study is its low cost, allowing a bigger socialization of the use of solar energy. It will be demonstrated the viabilities thermal, economic and of materials of the system of considered heating, and its competitiveness in relation to the available collectors commercially. Relative aspects will be boarded also the susceptibility the thermal degradation and for UV for the PVC tubes. It will be shown that such system of alternative heating, that has as main characteristic its low cost, presents viabilities thermal, economic and of materials

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It presents a solar collector to be used in a system for heating water for bathing, whose main characteristics are low cost and easy manufacturing and assembly. The system operates under natural convection or thermosiphon. The absorbing surface of the collector is formed by twelve PVC pipes of 25 mm outside diameter connected in parallel via connections in T of the same material. The tubes were covered with absorbing fins made with recycled aluminum cans. We studied eight settings between absorber plate, thermal insulating EPS boards and thermal reservoirs 150 and 200 liters. It was determined the most efficient configuration for the correct purpose. We evaluated thermal parameters that proved the viability of the heating system studied

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We studied the feasibility of using a system of Solar Water Heating (SAS) with low cost, for three configurations. In configurations I and II have the collector grid absorber composed of six PVC tubes placed in parallel on the tile cement. In configuration II, the PVC tubes were transparent cover made of plastic bottles. Configuration III uses a collector composed of 12 black HDPE pipes, supported on four cement tiles 2.44 m x 0.50 m, two by two overlapping and interspersed with a filling of glass wool, comprising an area exposed to the global radiation incident of 2.44 m2, with the top two tiles painted matte black. In this configuration, the HDPE pipes replace conventional PVC pipes painted black. The total cost of SAS for configuration III, the most economical, was around $ 150.00. For the configurations tested the system of operation was thermosyphon collector. The study showed that the proposed systems have good thermal efficiency, are easy to install and handle and have low cost compared to conventional.

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In this work a solar drying system for food dehydration was developed. It is a direct exposition drying apparatus that uses solar energy to heat the circulating air. First, the construction and assembly of this apparatus was described, in which was used scrap wraps of used tires for thermal insulation, allowing the reuse of solid waste, being an ecologically correct recycling option. After, the results obtained in experiments for cashew drying showed the thermal and economical feasibility of the proposed solar drying system, focusing on the process of flour production and in its chemical characterization. It was also demonstrated the social importance of this production for socially excluded people, since the value added to this fruit, in relation to its in nature form, may represent an option for job and income generation. The main features of the proposed dryer are its low cost and its easy fabrication and assembly process. After cashew drying, the obtained product was processed into flour by using a knife mill and it was added crushed rapadura to reduce the rancid taste caused by tannin

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The city of Natal comprises an area of about 170 km² (65,63 squares miles). The Dunas-Barreiras Aquifer is the most important reservoir of the coastal basin of RN. It is being responsible for the water supplying of about 70% of the population, however, due to the sewage disposal system by cesspools and drains, it is presently affected in a great extent by nitrates contamination. Thus, the present work proposes to research the utilization of contaminated water by nitrates of this fountainhead and find cost of the potable water through the ionic exchange technology. This technology consists in the removal of mineral salts by the exchange of cations for one ion of hydrogen (H+), through the passage of water by cationic resin bed and, secondly, by the exchange of the anions for hydroxyl ions (OH-) through a anionic resin bed. The obtained results have showed the waters derived from fountains, big water holes and shallow wells were microbiologically contaminated, while the waters derived from deep wells (above 70 m 76,58 yards) were free of contamination. Thus, only these ones are suitable to the use of ionic technology. The experiments were conducted with the resin IMAC-HP-555 such as kinetic, thermodynamic, and adsorption by fixed bed studies, being obtained several project variables for the experimental column, as follow: work temperature of 25oC; resin maximum capacity maximum e mean of adsorption ==0,01692 g NO3-1/g R e 0,0110 g NO3-1/g R, respectively. On the experimental column were performed breakthrough tests which pointed for an average ideal average speed of work of 13.2 m / h, with an average efficiency of 45% of adsorption, an optimal concentration of NaCl desorption of 8%, and an ideal desorption time of 80 minutes for the equilibrium conditions of water from the Dunas-Barreiras aquifer. Scale projection for ion-exchange column for denitrification, for these variables, using a computer modeling programme, to project the column of ion exchange ROREX-420/2000, obtained a cost for the drinking water denitrified by this system of R$ 0,16 / m3

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The reality points to the global environmental sustainability as the only viable option for addressing the crisis at hand. The move towards sustainability calls for the generation / evaluation systems in their direction, through the incorporation of environmental requirements and in line with the National Policy on Solid Waste. Therefore, the proposed research supports the importance of social and environmental vision, complementing the technical view, the system for management of solid waste from East London, which is a municipality that has a system whose inadequacies are configured in environmental risk and health. Therefore, by observing, applying the model of sustainability indicators and content analysis of interviews, this research proposes to investigate the principles of sustainability and social participation are presented and what is the perception of risk about the inadequacies in the system. The results confirmed the hypotheses of the study and draw a picture of worrying data, such as very unfavorable indicators of sustainability, lack of channels of participation, uncommitted investments with the management system, devaluation of the collector of waste and differing perceptions about the risk by making actors act in isolation. This worrying situation is eased by the appearance of a series of elements are configured as opportunities for the integration of environmental principles in the system. And despite the inability of managers to participate in the research system, yet it behaves as an opportunity to implement public policies in the area of solid waste such as: the preparation of the municipal waste, the institutionalization of selective collection and organization of cooperative with the support of companies present in the city and educational institutions as the Federal Institute. The research is an opportunity for the implementation of policies in the area of solid waste and will collaborate with the building instruments for the quality of life of residents, for the socioeconomic conditions of collectors and the move towards a sustainable society

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The studied area is geologically located in the Northern Domain of the Borborema Province (Northeast Brazil), limited to the south by the Patos shear zone. Terranes of the Jaguaribeano system are dominant, flanked by the Piranhas (E and S sides) and Central Ceará (NE side) terranes. Its basement comprises gneiss -migmatite terrains of Paleoproterozoic to Archean age (2.6 to 1.9 Ga old), overprinted by neoproterozoic to cambrian tectonotherma l events. Narrow supracrustal belts ( schist belts) display a 1.6 to 1.8 Ga age, as shown by whole - rock Rb-Sr and zircon U-Pb and Pb/Pb dates in acid metavolcanics which dominate in the lower section of these sequences, and in coeval metaplutonics (granitic augen gneisses). From the stratigraphic point of view, three Staterian belts are recognized: 1. Orós Belt - made up by the Orós Group, subdivided in the Santarém (predominantly pure to impure quartzites, micaschists and metacarbonates) and Campo Alegre (metandesites, metabasalts, metarhyolites and metarhyodacites, interlayered with metatuffs and metasediments) formations, and by the Serra do Deserto Magmatic Suite (granitic augen gneisses). 2. Jaguaribe Belt - its lithostratigrahic-lithodemic framework is similar to the one of the Orós Belt, however with a greater expression of the volcano -plutonic components (Campo Alegre Formation and Serra do Deserto Magmatic Suite). The Peixe Gordo Sequence, separately described, is also related to this belt and contain s metasedimentary, metavolcanic (with subordinated volcanoclastics) and metaplutonic units. The first one correlated to the Orós Group and the latter the Serra do Deserto Magmatic Suite. 3. Western Potiguar Belt - represented by the Serra de São José Gro up, subdivided in the Catolezinho (biotite -amphibole gneisses with intercalations of metacarbonates, calcsilicate rocks, amphibolites and quartzite beds to the top) and Minhuins (quartzites, micaschists, metaconglomerates, calcsilicate rocks, acid to the b asic metavolcanics and metatuffs) formations. Its late Paleoproterozoic (Staterian) age was established by a Pb/Pb date on zircons from a granitic orthogneiss of the Catolezinho Formation. The petrographic characteristics and sedimentary structures of the Santarém Formation of the Orós Group point to deltaic to shallow marine depositional systems, overlain by deep water deposits (turbidites). The geodynamic setting of this region encompassed a large depositional basin, probably extending to the east of the Portalegre shear zone and west of the Senador Pompeu shear zone, with possible equivalents in the Jucurutu Formation of the Seridó Belt and in the Ceará Group of central Ceará. The Arneiróz Belt, west Ceará, displays some stratigraphic features and granito ids geochemically akin to the ones of the Orós Belt. The evolutionary setting started with an extensional phase which was more active in the eastern part of this domain (Western Potiguar and part of the Jaguaribe belts), where the rudite and psamite sedime ntation relates to a fluviatile rift environment which evolved to a prograding deltaic system to the west (Orós Group). The basaltic andesitic and rhyolitic volcanics were associated to this extensional phase. During this magmatic event, acid magmas also crystallized at plutonic depths. The Orós Group illustrates the environmental conditions in the western part of this domain. Later on, after a large time gap (1.6 to 1.1 Ga), the region was subjected to an extensional deformational episode marked by 900 Ma old (Sm-Nd data) basic rocks, possibly in connection with the deposition of the Cachoeirinha Group south of the Patos shear zone. In the 800 to 500 Ma age interval, the region was affected by important deformational and metamorphic events coupled with in trusion of granitic rocks of variable size (dykes to batholiths), related to the Brasiliano/Pan -African geotectonic cycle. These events produced structural blocks which differentiate, one from the other, according to the importance of anatectic mobilizatio n, proportion of high-grade supracrustals and the amount of neoproterozoic -cambrian granitoid intrusions. On this basis, a large portion of the Jaguaretama Block/Terrane is relatively well preserved from this late overprint. The border belts of the Jagua retama Block (Western Potiguar and Arneiroz) display kyanite-bearing (medium pressure) mineral associations, while in the inner part of the block there is a north-south metamorphic zoning marked by staurolite or sillimanite peak metamorphic conditions. Regarding the deformations of the Staterian supracrustal rocks, second and third phases were the most important, diagnosed as having developed in a progressive tectonic process. In the general, more vigorous conditions of PT are related to the interval tardi - phase 2 early-phase 3, whose radiometric ages and regional structuring indicators places it in the Brasiliano/Pan-African Cycle. In the Staterian geodynamic setting of Brazilian Platform , these sequences are correlated to the lower Espinhaço Supergroup (p.ex., Rio dos Remédios and Paraguaçu groups, a paleproterozoic rift system in the São Francisco Craton), the Araí and Serra da Mesa groups (north of Goiás, in the so -called Goiás Central Massif), and the Uatumã Group (in the Amazonian Craton). Granitic ( augen gneisses) plutonics are also known from these areas, as for example the A-type granites intrusive in the Araí and Serra da Mesa groups, dated at 1.77 Ga. Gravimetric and geological data place the limits of the Jaguaribeano System (terranes) along the Senador Pompeu Shear Zone (western border) and the Portalegre- Farias Brito shear zone (eastern and southern). However, the same data area not conclusive as regards the interpretation of those structures as suture of the terrane docking process. The main features of those shear zones and of involved lothological associations, appear to favour an intracontinental transpressional -transcurrent regime, during Neoproterozoic-Cambrian times, marking discontinuities along which different crustal blocks were laterally dispersed. Inside of this orogenic system and according to the magnetic data (total field map), the most important terrane boundary appears to be the Jaguaribe shear zone. The geochronological data, on some tectonostratigraphic associations (partly represented by the Ceará and Jucurutu groups), still at a preliminary level, besides the lack of granitic zonation and other petrotectonic criteria, do not allow to propose tectonic terrane assembly diagrams for the studied area

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This work consists of the conception, developing and implementation of a Computational Routine CAE which has algorithms suitable for the tension and deformation analysis. The system was integrated to an academic software named as OrtoCAD. The expansion algorithms for the interface CAE genereated by this work were developed in FORTRAN with the objective of increase the applications of two former works of PPGEM-UFRN: project and fabrication of a Electromechanincal reader and Software OrtoCAD. The software OrtoCAD is an interface that, orinally, includes the visualization of prothetic cartridges from the data obtained from a electromechanical reader (LEM). The LEM is basically a tridimensional scanner based on reverse engineering. First, the geometry of a residual limb (i.e., the remaining part of an amputee leg wherein the prothesis is fixed) is obtained from the data generated by LEM by the use of Reverse Engineering concepts. The proposed core FEA uses the Shell's Theory where a 2D surface is generated from a 3D piece form OrtoCAD. The shell's analysis program uses the well-known Finite Elements Method to describe the geometry and the behavior of the material. The program is based square-based Lagragean elements of nine nodes and displacement field of higher order to a better description of the tension field in the thickness. As a result, the new FEA routine provide excellent advantages by providing new features to OrtoCAD: independency of high cost commercial softwares; new routines were added to the OrtoCAD library for more realistic problems by using criteria of fault engineering of composites materials; enhanced the performance of the FEA analysis by using a specific grid element for a higher number of nodes; and finally, it has the advantage of open-source project and offering customized intrinsic versatility and wide possibilities of editing and/or optimization that may be necessary in the future

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Tailings dams are structures that aims to retain the solid waste and water from mining processes. Its analysis and planning begins with searching of location for deployment, step on which to bind all kinds of variables that directly or indirectly influence the work, such as geological, hydrological, tectonic, topographic, geotechnical, environmental, social characteristics, evaluation security risks, among others. Thus, this paper aims to present a study on the most appropriate and secure type of busbar to design a layout structure of iron ore tailings, taking into account all the above mentioned variables. The case study involves the assessment of sites for location of dams of tailings disposal beneficiation of iron mine to be built in Bonito, in the municipality of Jucurutu in Seridó Potiguar. For site selection among alternatives, various aspects of the current state of the art were considered, one that causes the least environmental impact, low cost investment, adding value to the product and especially the safety of the implanted structure mitigates the concern about induced earthquakes as a result of liquefaction wastes somatized by dams in the region, as the tilling of Mina Bonito is located practically in the hydraulic basin dam Armando Ribeiro in environmental protection (APA). The methodology compares induced by dams in the semiarid region with the characteristics of the waste disposal and sterile seismicity, taking into account the enhancement of liquefaction by the action of seismicity in the Mina Bonito region. With the fulcrum in the methodology, we indicated the best busbar type for disposal of tailings from iron ore or combination of them, to be designed and built in semiarid particularly for Mina Bonito. Also presents a number of possible uses for the tailings and in engineering activities, which may cause processing to the common good.

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En Brasil, la violencia interpersonal (homicidios) se ha incrementado de forma significativa, convirtiéndose en una preocupación cada vez mayor en todos los ámbitos políticos de la sociedad. Hoy es uno de los más graves problemas sociales y de salud pública. Se refiere a los problemas sociales, ya que interfiere en la distribución de la oferta de bienes y servicios a los ciudadanos; sino también un problema de salud, porque la violencia es uno de los fenómenos que causan gran impacto en la morbilidad y mortalidad del país, y genera un alto costo para el Sistema Único de Saúde (SUS). Esta es una crisis social, que es el resultado de un mundo capitalista globalizado, que exige a todos sus instrumentos de dominación (dinero, poder y competitividad en estado puro), en virtud del cual la violencia y los conflictos interpersonales se materializan en el territorio. El Río Grande do Norte (RN) ha estado siguiendo esta realidad que es nacional, con el aumento de las tasas de mortalidad por homicidios. En este sentido, este estudio tuvo como objetivo analizar la violencia interpersonal (agresión / homicidio), en Brasil y en el estado del RN, para entender cómo esto afecta a su población, en la morbilidad y mortalidad durante los años 2001 a 2011. Para ambos hicimos uso de método descriptivo / cuantitativo para determinar la magnitud, el tamaño, el perfil de las víctimas y los costos del SUS generados por el problema. Como resultado, podemos diagnosticar que en Brasil, la violencia se ha presentado una nueva dinámica regional, promovida por un proceso de interiorización del fenómeno en todo el país, este proceso de internalización se ha reflejado en la última década, el crecimiento de la violencia en el estado del RN, que ha causado un gran impacto en las tasas de la mortalidad del estado. Acerca la victimización, se puede ver que hay un perfil vulnerable formado por, varón, baja instrucción joven, sola y negro. Con respecto a los datos de morbilidad hospitalaria, la demanda creciente del fenómeno genera costes para el sistema de salud, y las graves consecuencias humanas, como la escalada del miedo y la destrucción de una generación de jóvenes brasileños. Por lo tanto, la falta de una política pública para afrontamiento, prevención y mitigación del problema revela el fracaso de la gestión pública, con consecuencias sociales y de salud, tanto individual como colectivamente.

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The evolution of the practices and strategies of manufacturing management, over the years, has made many companies realign their production systems in order to raise their competitiveness and operational performance. However, in most cases these changes are made in a heterogeneous manner, which ends up leaving the production system without a defined goal, which may end up damaging the managerial strategies of the organization as a whole. Thus, some organizations seek to use techniques and/or successful production practices used by other companies, believing can be able to reproduce the same results. An efficient production system must be fully planned and appropriate to the strategic objectives of the organization. Thus, this paper aims to identify the manufacturing management strategies adopted in paraibanas industries, as well as identify the lean practices used by them. Thus, a qualitative study was conducted, using as methodological basis the multicase study. Were made: direct observations, semi-structured interviews and questionnaires applied to those responsible by the production sector of the participating companies. As a result, it was possible to identify the type of manufacturing management system adopted by companies. Where it was detected that Company A uses a system of Modern Mass Production with focus on productivity and low cost and the Company B is using Lean Manufacturing system focused on quality and diversity. In the two organizations was possible to realize the application of lean practices where the Company what does not use the LM, possessed lean practices in standard extremely mature of utilization.

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Lung cancer is one of the most common types of cancer and has the highest mortality rate. Patient survival is highly correlated with early detection. Computed Tomography technology services the early detection of lung cancer tremendously by offering aminimally invasive medical diagnostic tool. However, the large amount of data per examination makes the interpretation difficult. This leads to omission of nodules by human radiologist. This thesis presents a development of a computer-aided diagnosis system (CADe) tool for the detection of lung nodules in Computed Tomography study. The system, called LCD-OpenPACS (Lung Cancer Detection - OpenPACS) should be integrated into the OpenPACS system and have all the requirements for use in the workflow of health facilities belonging to the SUS (Brazilian health system). The LCD-OpenPACS made use of image processing techniques (Region Growing and Watershed), feature extraction (Histogram of Gradient Oriented), dimensionality reduction (Principal Component Analysis) and classifier (Support Vector Machine). System was tested on 220 cases, totaling 296 pulmonary nodules, with sensitivity of 94.4% and 7.04 false positives per case. The total time for processing was approximately 10 minutes per case. The system has detected pulmonary nodules (solitary, juxtavascular, ground-glass opacity and juxtapleural) between 3 mm and 30 mm.