O uso da informação contábil no setor sucroalcooleiro: um estudo nas indústrias de Alagoas

This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process

Uso do GPR na geração de modelos estáticos 3D para o planejamento de lavra de minerais pesados depositados em dunas eólicas

This project was developed as a partnership between the Laboratory of Stratigraphical Analyses of the Geology Department of UFRN and the company Millennium Inorganic Chemicals Mineração Ltda. This company is located in the north end of the paraiban coast, in the municipal district of Mataraca. Millennium has as main prospected product, heavy minerals as ilmenita, rutilo and zircon presents in the sands of the dunes. These dunes are predominantly inactive, and overlap the superior portion of Barreiras Formation rocks. The mining happens with the use of a dredge that is emerged at an artificial lake on the dunes. This dredge removes sand dunes of the bottom lake (after it disassembles of the lake borders with water jets) and directs for the concentration plant, through piping where the minerals are then separate. The present work consisted in the acquisition external geometries of the dunes, where in the end a 3D Static Model could be set up of these sedimentary deposits with emphasis in the behavior of the structural top of Barreiras Formation rocks (inferior limit of the deposit). The knowledge of this surface is important in the phase of the plowing planning for the company, because a calculation mistake can do with that the dredge works too close of this limit, taking the risk that fragments can cause obstruction in the dredge generating a financial damage so much in the equipment repair as for the stopped days production. During the field stages (accomplished in 2006 and 2007) topographical techniques risings were used with Total Station and Geodesic GPS as well as shallow geophysical acquisitions with GPR (Ground Penetrating Radar). It was acquired almost 10,4km of topography and 10km of profiles GPR. The Geodesic GPS was used for the data geopositioning and topographical rising of a traverse line with 630m of extension in the stage of 2007. The GPR was shown a reliable method, ecologically clean, fast acquisition and with a low cost in relation to traditional methods as surveys. The main advantage of this equipment is obtain a continuous information to superior surface Barreiras Formation rocks. The static models 3D were elaborated starting from the obtained data being used two specific softwares for visualization 3D: GoCAD 2.0.8 and Datamine. The visualization 3D allows a better understanding of the Barreiras surface behavior as well as it makes possible the execution of several types of measurements, favoring like calculations and allowing that procedures used for mineral extraction is used with larger safety

Caracterização de minerais pesados ao longo do Rio Piranhas-Açu/RN distribuição e proveniência

This dissertation deals with the characterization, distribution and provenience of heavy minerals along the Piranhas-Açu River, from the City of Parelhas (Seridó River) to your mouth at the City of Macau-RN. Many heavy minerals species were recorded in this study: clinoamphibole, epidote (including zoisite), garnet, sillimanite, tourmaline, staurolite, andalusite, zircon, rutile, augite, ilmenite, hematite and magnetite. Major transparent minerals, those forming more than 5% of some assemblages, are hornblende, epidote, tourmaline, staurolite and zircon. Predominant opaque mineral is ilmenite. Six assemblages were identified along the river: (i) Garnet-hornblende-tourmaline with sillimanite, when cutting rocks of the Seridó Formation; (ii) Hornblende-garnet-zircon, when crossing rocks of the Caicó gnaisse-migmatitic Complex; (iii) Hornblende-zircon-epidote-staurolite, when draining rocks of the Jucurutu Formation; (iv) Hornblende-zircon-epidote, when cutting rocks of the Açu Formation; (v) Hornblende-zircon-staurolite, on the lowermost Açu River, when crossing limestones of the Jandaíra Formation and (vi) Zircon-tourmaline-staurolite in the Açu River mouth (Cenozoic rocks) where coastal process dominate. Mineral ratios that reflect differences in grain shape, density, and selective chemical decomposition were used in an attempt to isolate the effects of source and process as controls of mineral variability. Reworking of the sediments was regionally effective in selective sorting; the more equant minerals (e.g. epidote) and heavier minerals (e.g. opaques) had a higher probability of being selected for permanent deposition during reworking. The processes of selective decomposition stand out at the river mouth. A priori knowledge of provenance, associated with the assemblage distribution and effects of process were utilized to the interpretations, that points to the follow provenances: hornblende comes from micashists of the Seridó Formation, orthognaisses and amphibolites of the Caico Complex, paragnaisses and paranphibolites of the Jucurutu Formation and granites intrusions; epidote comes from paragnaisses and calciosilicatics of the Jucurutu Formation, granites intrusions (-Npy3al/ca and -Npy3mz, gravels deposits and Açu Formation; Andalusite and staurolite come from the Seridó Formation; Sillimanite, tourmaline and garnet come from micashists of the Seridó Formation, as well as from quartzites of the Equador Formation; Zircon comes from Precambrian rocks (pink and prismatic zircon) and from sediments of several cycles (round zircon); Opaques come from all rocks cutted for the Piranhas-Açu River; Rutile comes from metamorphic rocks, in general; Augite comes from the Ceará-Mirim, Serra do Cuó and Macau volcanisms. The texture of gravels deposits reveals a sediment transport mechanisms by traction-current processes, together with a diagenetic clay matrix suggests a hot-humid environments for deposition. The presence of unstable heavy minerals assemblages, as well as pebbles of different composition and degrees of rounding and esfericity, indicate more than one source. The occurrence of calcio/alkaline granites suites, in areas closed to the gravel deposits, suggests that these intrusions are the main source of sediments. This could explain for instance, the significant amounts of epidote and presence of unstable heavy minerals (e.g. hornblende). The analyses of heavy minerals also show significante variability between the modern (Piranhas-Açu) and ancestral (Açu Formation) river sediments. In general, these variations reflect relatively higher unstable and lower stable heavy minerals contents of the modern Piranhas-Açu sediments. The absence of significant compositional differences probably reflects uniform weathering conditions

Circuito espacial de produção de sal:o uso do território do município de Macau/RN pelas indústrias salineiras

The current work it is a research of the spatial circle of salt production and the uses implied by RN salt industry, specifically the city of Macau / RN. Part of the issue - how it gives the uses implied by the spatial distribution of salt in the current historical period, known by some geographers as technical-scientific-informational. The way taken to answer this research was through readings of researches already carried out, field research in government agencies, the use of photographs, questionnaires and interviews. The search for data on production salting, their handling and marketing was one of the methodology steps. The result of this research was the perception of the dynamic activity of salting and uses transmitted within the city of Macau / RN, and the state of Rio Grande do Norte.

Desenvolvimento e avaliação tribológica de emulsão O/A a partir de óleo vegetal epoxidado para aplicação em fluídos de corte

The cutting fluids are lubricants used in machining processes, because they present many benefits for different processes. They have many functions, such as lubrication, cooling, improvement in surface finishing, besides they decreases the tool wear and protect it against corrosion. Therefore due to new environment laws and demand to green products, new cutting fluids must be development. These shall be biodegradable, non-toxic, safety for environment and operator healthy. Thus, vegetable oils are a good option to solve this problem, replacing the mineral oils. In this context, this work aimed to develop an emulsion cutting fluid from epoxidized vegetable oil, promoting better lubrication and cooling in machining processes, besides being environment friendly. The methodology was divided in five steps: first one was the biolubricant synthesis by epoxidation reaction. Following this, the biolubricant was characterized in terms of density, acidity, iodo index, oxirane index, viscosity, thermal stability and chemical composition. The third step was to develop an emulsion O/A with different oil concentration (10, 20 and 25%) and surfactant concentration (1, 2.5 and 5%). Also, emulsion stability was studied. The emulsion tribological performance were carried out in HFRR (High Frequency Reciprocating Rig), it consists in ball-disc contact. Results showed that the vegetable based lubricant may be synthesized by epoxidationreaction, the spectra showed that there was 100% conversion of the epoxy rings unsaturations. In regard the tribological assessment is observed that the percentage of oil present in the emulsion directly influenced the film formation and coefficient of friction for higher concentrations the film formation process is slow and unstable, and the coefficient of friction. The high concentrations of surfactants have not improved the emulsions tribological performance. The best performance in friction reduction was observed to emulsion with 10% of oil and 5% of surfactant, its average wear scar was 202 μm.

Avaliação do impacto socioambiental de indústrias têxteis no rio Jundiaí - Macaíba/RN/Brasil

The contamination of aquatic environments is a phenomenon that dates back the origins of human civilizations and was amplified by the advent of industrial processes. The Jundiaí river , Macaíba's main water source, suffering discharge of effluents from various industries. The study work´s in two fronts, the environmental perception front was conducted through semistructured interviews whose textile effluent was appointed by the population as the main problem in the river. It was observed that nearly all respondents had concerns about the environment. In addition, there is an inclusion of individuals as the cause of the problem, because a significant part recognizes that its activities may cause damage to the environment and people's health. In other front, the experimental monitoring of water quality was conducted through ecotoxicological tests and physiochemical analysis that proposed to assess Pomacea lineata .Mysidopsis juniae isolated effect of textile effluent and its influence on the river compared with the limits established by Brazilian law. Although the physio-chemical analysis shows is inconclusive about the participation of the textile effluent in environmental contamination of the river, the ecotoxicological tests have shown to blunt the signal that the effluent may present a risk to aquatic organisms and consequently to human health. Thus, an interdisciplinary way it was possible to study the cause of the environmental problem identified by the population in the realization phase and measurable effect on water quality analysis in the river by means of the tests mentioned.

Gestão do sistema de produção e práticas enxutas adotadas nas indústrias paraibanas: um estudo multicaso

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.

Avaliação da efetividade do Programa de Alimentação do Trabalhador

This study analyzed the Worker’s Healthy Eating Program in Rio Grande do Norte state (RN) to assess its possible impact on the nutritional status of the workers benefitted. To that end, we conducted a cross-sectional observational prospective study based on a multistage stratified random sample comparing 26 small and medium-sized companies from the Manufacturing Sector (textiles, food and beverages, and nonmetallic minerals) of RN, divided into two equal groups (WFP and Non WFP). Interviews were conducted at each company by trained interviewers from Tuesday to Saturday between September and December 2014. Data were collected on the company (characterization and information regarding the program’s desired results) and workers (personal and professional information, anthropometrics, health, lifestyle and food consumed the previous day). Population estimates were calculated for RN on the characteristics of workers and the study variables. The main variable was BMI. The secondary variables were waist circumference (WC), nutritional diagnosis, calorie intake, blood pressure, metabolic variables and lifestyle indicators. The statistical method used was hierarchical mixed effects linear regression for interval variables and hierarchical mixed effects logistic regression for binary variables. The variables measured in ordinal scales were analyzed by ordinal logistic regression adjusted for correlated variables, adopting robust standard errors. The results for interval variables are presented as point estimates and their 95% confidence intervals; and as odds-ratios and their 95% confidence intervals for binary variables. The Fisher’s exact and Student’s t-tests were used for simple comparisons between proportions and means, respectively. Differences were considered statistically significant at p<0.05. A total of 1069 workers were interviewed, of which 541 were from the WFP group and 528 from the Non WFP group. Subjects were predominantly males and average age was 34.5 years. Significant intergroup differences were observed for schooling level, income above 1 MW (minimum wage) and specific training for their position at the company. The results indicated a significant difference between the BMI of workers benefitted, which was on average 0.989 kg/m2 higher than the BMI of workers from the Non WFP group (p=0.002); and between the WC, with the waist circumference of WFP group workers an average of 1.528 cm larger (p<0.05). Higher prevalence of overweight and obesity (p<0.001) and cardiovascular risk (p=0.038) were recorded in the WFP group. Tests on the possible effect of the WFP on health (blood pressure and metabolic indicators) and lifestyle indicators (smoking, alcohol consumption and exercise) were not significant. With respect to worker’s diets, differences were significant for consumption of saturated fat (lunch and daily intake), salt (lunch, other meals and daily intake) and proteins (other meals and daily intake), with higher consumption of these nutrients in the WFP group. The study showed a possible positive impact of the WFP on nutritional status (BMI and WC) among the workers benefitted. No possible effects of the program were observed for the lifestyle indicators studied. Workers benefitted consumed less salt, saturated fat and protein. The relevance of the WFP is recognized for this portion of society and it is understood that, if the program can reach and impact those involved, the development of educational initiatives aimed at nutritional and food safety may also exert a positive influence.

BURNOUT: analisando a síndrome do ramo das indústrias alimentícias do Rio Grande do Norte

This paper aims to verify the Burnout´s possibilities of incidence, finding the creating dimensions and comparing with the socio-demographics characteristics of the researched professionals. This quantitative-descriptive search has a population of 197 workers of 23 nourishing companies in Rio Grande do Norte. This population is predominantly male, younger than 28 years old, single, relatively instructed (57,07% with complete high school) and having just started their current job since 79% of the interviewees are in the company less than six years. The AUDITORIA DO SISTEMA HUMANO (ASH) model, utilized for investigation and developed for the Spaniards Quijano and Navarro in 1999, has several dimensions about human resources management and the organizational effectiveness, but only makes part of the research in 19 questions Burnout referring. It was used factorial analyses with extraction method, varimax rotation and Kaiser normalization with the intuition to define the creating dimensions of the syndrome, they were evaluated with Cronbach Alpha coefficient after extraction. The dimensions found through the factorial analyses were: emotional exhaustion, physical exhaustion and vitality. The accumulated explanation value reached 65,30% of total variation. The data socio-demographics don t justify the syndrome appearance, because the T test and ANOVA showed irrelevant values. It has been also observed that the founded dimensions were different of the Maslach sociopsychological perspective (emotional exhaustion, depersonalization and low professional realization) allowing comparison with others researches and the possibility to develop new ones with workers from different assistance areas. These new researches are important, since the syndrome refers to chronic labor stress consequences and any professional is favorable to Burnout, harmful to the company as to the collaborators

Práticas da ti verde que contribuem para o desenvolvimento sustentável: um estudo de caso em indústrias do RN

This dissertation aims to describe the practices of Information Technology Green contributing to sustainable development, in computers and textile industries in the state of Rio Grande do Norte. The goal is to understand the importance and contribution of IT Green for sustainable development. The research methodology used involved a survey of the theoretical approach prepared, involving two case studies in industries of Rio Grande do Norte. The analysis was supported by an analysis of content, which allowed the understanding of the phenomenon of the Information Technology Green sustainable development in the case studies. In conclusion, is that the Green Information Technology contributes to sustainable development, even so through incipient aspects that highlight the competitive business with a focus on cost reduction, and efforts in sustainable practices

Cultura e clima organizacionais: um estudo multicasos em indústrias de laticínios do estado do Rio Grande do Norte

The objective of this study is to investigate if exist relationship between organizational culture and the organizational climate, having as research s locus three dairy industries in the Rio Grande do Norte State. As such, an exploratory-descriptive and conclusive-causal study, with a sample composed of 211 employees of all firms hierarchical levels was undertaken. By way the data collection, the employees personal characteristics, the predominant organizational culture profile and the predominant organizational climate in the industries researched were identified. In order to analyse the organizational culture, the Competing Value Model (CAMERON; QUINN, 2006), with adaptations by Santos (1998, 2000), was used. In order to analyse the organizational climate, the Organizational Climate Measurement Scale, proposed by Martins (et al., 2004, 2008), with modifications, was used. The data were submitted to quantitative statistical analyses, firstly to the set of firms and afterwards to the firms alone, that permitted arrival to the following conclusions: the cultural profiles was met in a balanced way in the researched organizations, with emphasis to clan culture and market culture profiles; the researched organizations have a good organizational climate, based in the Martins (2008) classification, with emphasis to boss and organization s support and physical comfort , being these factors coherent whit the clan culture profile; the personal variables are correlated with the cultural profiles and with the organizational climate factors, however, each organization show its singular form of relation; and the cultural profiles showed influence on organizational climate factors. Thus, the results permitted to conclude that there are relations between the cultural profiles and the organizational climate factors in the researched organizations

A satisfação dos clientes internos e o comprometimento organizacional: um estudo à luz do modelo ASH nas indústrias alimentícias do RN

Currently the organizations are passing for continuous cycles of changes due to necessity of survival in the work market. The administration of the future points a way to the organizations of today and tomorrow, the search of the competitiveness from loyalty and motivation of its staff. Of this form, the model of the Auditoria do Sistema Humano (ASH), developed for Spanish researchers and that now it is being applied in Brazil, contemplates a series of dimensions about Human Resources management quality in the companies and the organizational effectiveness, such as the environment where the company is inserted, the strategies, the organizational drawing, the psychological and psychosocial processes, e the reached results. In this direction, the present research analyzed the factors of job satisfaction and organizational commitment, making, also, a relation of causality between the same ones. The quantitative-descriptive research had as population the employees of twenty three nourishing industries of the State of Rio Grande do Norte (Brazil), registered in the Federacy of the Industries of the state. The collection of the data occurred for the months of October of 2005 and March of 2006, by means of the application of questionnaire of model ASH. The sample was composed for 197 employees, however it was observed presence of five outliers, that they had been excluded from the analysis of the data. To extract the dimensions of the satisfaction and the commitment and identification the factorial analysis was used, with extraction method of principal components, rotation Varimax and normalization Kaiser. The gotten dimensions had been evaluated with the calculation of the coefficient Alpha of Cronbach. The factorial analysis of the pointers of the organizational commitment and identification had extracted ten factors. Of these, four had gotten significance of the analyses inside: affective commitment, values commitment, continuance commitment and necessity commitment. The result of the analysis of the pointers of job satisfaction indicated four factors: extrinsic, motivations, relation with the friends and auto-accomplishment. To deal with the data the relation between job satisfaction and organizational commitment it was used technique of multiple regression. The correlation between commitment and satisfaction was satisfactory, detaching the affective commitment with bigger index of correlation, followed of the affective one

Aproveitamento de resíduos minerais na formulação de argamassas para a construção civil

Current environmental concerns include the excessive consumption and inefficient use of non-renewable natural resources. The construction industry is considered one of the largest consumers of natural raw materials, significantly contributing to the environmental degradation of the planet. The use of calcareous quarry (RPPC) and porcelain tile polishing residues (RPP) as partial replacements of the cement in mortars is an interesting alternative to minimize the exploration of considerably large amounts of natural resources. The present study aimed at investigating the properties of fresh and hardened mortars produced using residues to replace cement. The residues used were fully characterized to determine their specific mass, unitary mass, particle size distribution and morphology, and composition. The performance of the mortars was compared to that of reference compositions, prepared without residues. A total of 18 compositions were prepared, 16 using residues and 2 reference ones. The mortars were prepared using Portland CP II F 32 cement, CH I hydrated lime, river sand and tap water. The compositions of the mortars were 1:1:6 and 1:0.5:4.5 (vol%), and water to cement ratios of 1.87 and 1.45 were used, respectively. The mortars in the fresh state were evaluated by consistency index, water retention, density of mass and incorporated air content tests. In their hardened state, the mortars were evaluated by apparent mass density, modulus of elasticity, flexural tensile strength, compressive strength and water absorption by capillarity. The mortars were also analyzed by scanning electron microscopy, energy dispersive spectroscopy, X-ray diffraction and fluorescence. Finally, they were classified according to NBR 13281 standards. The mortars prepared using residues partially replacing the cement exhibited lower modulus of elasticity compared to the reference compositions, thus improving the performance in their intended use. On the downside, the water absorption by capillarity was affected by the presence of residues and both the tensile and compressive strength were reduced. However, from the overall standpoint, the replacement of cement by calcareous quarry or porcelain tile polishing residues did not result in significant changes in the properties of the mortars. Therefore, compositions containing these residues can be used in the construction industry

Formulação e caracterização de pastas espumadas por incorporação de ar e estabilizantes minerais

Cementing operations may occur at various stages of the life cycle of an oil well since its construction until its definitive abandonment. There are some situations in which the interest zones are depleted or have low fracture pressure. In such cases, the adoption of lowdensity cement slurries is an efficient solution. To this end, there are basically three ways to reduce the density of cement slurries: using microspheres, water extending additives or foamed cement. The objective of this study is to formulate, to study and to characterize lowdensity foamed cement, using an air entrainment surfactant with vermiculite or diatomite as water extenders and stabilizers. The methodology consists on preparation and evaluation of the slurries under the American Petroleum Institute (API) and the Brazilian Association of Technical Standards (ABNT) guidelines. Based on calculated densities between 13 and 15 ppg (1.559 and 1.799 g/cm3), the slurries were prepared with fixed surfactant concentration, varying the concentrations of vermiculite and diatomite and were compared with the base slurries. The results of plastic viscosity, yield point and gel strength and the compressive strength for 24 h showed that the slurries presented suitable rheology and mechanical strength for cementing operations in oil wells, and had their densities reduced between 8.40 and 11.89 ppg (1.007 and 1.426 g/cm3). The conclusion is that is possible, under atmospheric conditions, to obtain light weighted foamed cement slurries with satisfactory rheological and mechanical properties by means of air entrainment and mineral additions with extenders and stabilizers effects. The slurries have great potential for cementing operations; applicability in deep wells, in low fracture gradient formations and in depleted zones and bring cost savings by reducing the cementing consumption

Efeito da adição de cargas minerais leves na resistência mecânica de grautes para cimentação de poços offshore

The preparation of cement slurries for offshore well cementing involves mixing all solid components to be added to the mixing water on the platform. The aim of this work was to study the formulation of pre-prepared dry mixtures, or grouts, for offshore oilwell cementing. The addition of mineral fillers in the strength of lightweight grouts applied for depths down to 400 m under water depths of 500 m was investigated. Lightweight materials and fine aggregates were selected. For the choice of starting materials, a study of the pozzolanic activity of low-cost fillers such as porcelain tile residue, microsilica and diatomaceous earth was carried out by X-ray diffraction and mechanical strength tests. Hardened grouts containing porcelain tile residue and microsilica depicted high strength at early ages. Based on such preliminary investigation, a study of the mechanical strength of grouts with density 1.74 g/cm3 (14.5 lb/gal) cured initially at 27 °C was performed using cement, microsilica, porcelain tile residue and an anti-foaming agent. The results showed that the mixture containing 7% of porcelain tile residue and 7% of microsilica was the one with the highest compressive strength after curing for 24 hours. This composition was chosen to be studied and adapted for offshore conditions based on testes performed at 4 °C. The grout containing cement, 7% of porcelain tile residue, 7% of active silica and admixtures (CaCl2), anti-foaming and dispersant resulted satisfactory rheology and mechanical strength after curing for 24 hours of curing