40 resultados para Impuesto al valor agregado-Francia


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The northeastern semiarid is a region that presents a serious picture stagnation or slowness of the economic growth, beyond the presence of social pointers below of the averages national and regional. The half-dryness conditions become the improper region for many agricultural cultures, what it affects the local populations directly, as well as the economy that is based mainly on agriculture. Cnidoscolus quercifolius Pohl, popularly know as favelone is a native species of the semiarid region that withholds great potential for the development of the region in virtue of its multiple uses. Being an oleaginous, its production in familiar farmings makes with that biodiesel either for the misery an important alternative eradication for the possibility of occupation of enormous contingents of people. The present study it aims at to evaluate the germination of the faveleira without thorns under conditions of water and saline stresses, main stresses which the vegetal species of the semiarid one are submitted; beyond verifying the acceptance of the species for agriculturists of a cooperative in the city of Apodi/RN. The methodology used for germination corresponds to using treatments with polyethylene glycol and sodium chloride to assess water and salt stress respectively, being held in rolo. O system approach used for the verification of acceptance of faveleira was the use of interview with farmers cooperative in the study area determined. In this direction it was verified that the faveleira is a resistant species the conditions of drought and salinity of the ground, factor of great relevance, since one is about a species with high added value, making possible the development for the semiarid region. It was verified that the agriculturists are favorable the introduction of the faveleira and reveal receptive the idea to cultivate a species with potential for production of biodiesel

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Decapod crustaceans are one of the most important portions of megafaunal of coastal waters, playing a role as modifier of the environment and controlling populations of other organisms. Among the Decapoda, crab (brachyuran) constitutes the dominant macrofauna of mangroves. Among brachyuran is the mangrove crab (Ucides cordatus, Linnaeus, 1763), which represents the main component of the macrofauna of mangroves, particularly in Northern and Northeastern Brazil. In Brazil, its distribution is known from the state of Amapá to the north of Santa Catarina. This species is distinguished by its economic importance, being one of the main fishing resources in Brazil, generating a significant impact on their natural populations. This reduction would result in loss of value to the product, preventing its commercialization. Although it´s great ecological and economic importance, there are few articles about the biological aspects of U. cordatus, mainly in the state of Rio Grande do Norte. This work aimed to study the population dynamics of the mangrove crab, Ucides cordatus (Linnaeus, 1763), in Conchas estuary, Porto do Mangue, northern coast of Rio Grande do Norte. During the period November 2009 to October 2010 the crabs were collected monthly, obeying predetermined lunar periods (new moon or full moon) in a mangrove area in Porto do Mangue - RN. With the aid of a steel caliper (0.01 mm) and a precision balance (0.01 g) were measured biometric variables related to the animal's carapace, major propodus chela, width of abdomen (female), length of gonopodium ( males) and total weight. In addition, it was recorded, the gonads and molt stages, for males and females. In total, 476 crabs were collected, with 338 males and 138 females. Males were larger, heavier and in greater proportion than females. The reproductive period for the species in this location was limited during the months November to May, suggesting a change in current environmental legislation for the closure period. Synchrony was observed between the morphological and physiological maturity with females maturing earlier, possibly, a reproductive strategy adopted, compared to the low fishing pressure in the area. The molting period occurred in the dry season peaking in October. The analysis of growth, based on the parameters of von Bertalanffy was calculated using the nonlinear fit using modes (AJMOD). High growth rates for both males (L = 7.54 cm, k = 0.95, t0 =- 00:08; tmax = 4.84) and females (L = 6.50, k = 1 , 2, t0 =- 0008; tmax = 3.28) were found, contrasting with data from the literature, using other techniques. Males had higher asymptotic width size and longevity, but a lower growth constant when compared with females. The estimated age, for males and females, reaching the minimum capture size was 1.82 years and 1.63 years respectively. The size of physiological maturity, when individuals are able to reproduce, was estimated at 1.4 years and 1.05 years, for males and females, respectively. The recruitment period for this species is seasonal, with two peaks of occurrence, one in the rainy season and one in the dry season. This work represented the first effort on understanding the ecology of the mangrove crab, to the northern coast of Rio Grande do Norte. However, further studies on its biology should be undertaken, especially those related to growth, and recruitment, where observed that literature is more scarce

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The unbridled consumption of electronic equipment associated with fast immersion of new technologies on the market leads to the accelerated growth of electronic waste. Such waste mostly contains printed circuit boards in its structure. Printed circuit boards have many metals, including heavy metals, being highly toxic. Electronic waste is discarded improperly and indiscriminately, usually without any previous treatment and with other municipal waste, contaminating the environment and causing serious problems to human health. Beyond these metals, there are also precious metals and high value-added basis, that can be recovered and recycled, reducing the exploration of natural resources. Thus, due to the high growth potential and reuse of these waste treatment processes, characterization and separation were applied to the printed circuit boards. The printed circuit boards were subjected to physical treatments such as dismantling, crushing, sizing separation, magnetic separation and chemical treatments such as pyrolysis and leaching. Through characterization process (pyrolysis and leaching) the proportions of the components of the granulometric range were determined: 46,08% of metals; 23,32% of polymers and 30,60% of ceramics. It was also observed by particle size separation that metal components tend to concentrate in coarse fractions, while polymeric and ceramic components in fine fractions. From the magnetic separation process was obtained 12,08% of magnetic material and 82,33% of non-magnetic material.

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In the last 16 years emerged in Brazil a segment of independent producers with focus on onshore basins and shallow waters. Among the challenges of these companies is the development of fields with projects with a low net present value (NPV). The objective of this work was to study the technical-economical best option to develop an oil field in the Brazilian Northeast using reservoir simulation. Real geology, reservoir and production data was used to build the geological and simulation model. Due to not having PVT analysis, distillation method test data known as the true boiling points (TBP) were used to create a fluids model generating the PVT data. After execution of the history match, four development scenarios were simulated: the extrapolation of production without new investments, the conversion of a producing well for immiscible gas injection, the drilling of a vertical well and the drilling of a horizontal well. As a result, from the financial point of view, the gas injection is the alternative with lower added value, but it may be viable if there are environmental or regulatory restrictions to flaring or venting the produced gas into the atmosphere from this field or neighboring accumulations. The recovery factor achieved with the drilling of vertical and horizontal wells is similar, but the horizontal well is a project of production acceleration; therefore, the present incremental cumulative production with a minimum rate of company's attractiveness is higher. Depending on the crude oil Brent price and the drilling cost, this option can be technically and financially viable.

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MELO, Maxymme Mendes de ; PINHEIRO, Andrea Santos ; NASCIMENTO, R. M. ; MARTINELLI, Antonio Eduardo ; DUTRA, Ricardo Peixoto Suassuna ; MELO, Marcus Antônio de Freitas . Análise microestrutural de misturas cerâmicas de grês Porcelanato com adição de chamote de telhas cerâmicas. Cerâmica (São Paulo. Impresso), v. 55, p. 356-364, 2009

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O gerenciamento dos processos organizacionais vem sendo estudado pela ciência administrativa como forma de romper com o paradigma da estrutura organizacional funcional através da Gestão por Processos. O Business Process Management ( BPM alinhado às estratégias organizacionais e suportado cada vez mais pela Tecnologia da Informação (TI), proporciona clareza nas diversas pontas do processo colaborando para sua melhoria contínua com o objetivo de gerar valor agregado ao cliente. As organizações de saúde estão entre as empresas prestadoras de serviço pouco estudadas em relação ao gerenciamento por processos. Assim, este estudo analisou por meio de um estudo empírico de natureza qualitativa, como estão sendo conduzidos os processos organizacionais hospitalares à luz das melhores práticas em BPM. A pesquisa foi realizada através do estudo de casos múltiplos realizados em duas organizações hospitalares na cidade de Natal/RN. A literatura de referência apresentou diversos fatores para um desempenho otimizado em BPM, tratados nesta pesquisa como as melhores práticas em BPM. A partir da revisão da literatura foi elaborada uma síntese das melhores práticas de BPM que serviu de base para elaboração do modelo da pesquisa utilizado para coleta e análise dos dados. Este modelo indicou onze categorias que foram utilizadas para elaboração do roteiro de estrevistas semi-estruturadas, através da técnica de análise de conteúdo, com categorização de grade fechada. As categorias foram agrupadas em duas dimensões: Elementos relacionados à gestão ( governança ; liderança , alinhamento estratégico , cultura e conhecimento ) e elementos relacionados aos processos ( desenho , responsável , executores , tecnologia da informação e indicadores ), e ainda foi identificada uma terceira categoria: escritório de processos . Para seleção dos sujeitos desta pesquisa foi adotada a estratégia em cadeia ou bola de neve . Foi possível identificar que todas as categorias apontadas no modelo de pesquisa emergem entre os fatores buscados pelas organizações hospitalares para o gerenciamento por processos com destaque para categorias: cultura ; conhecimento ; desenho ; tecnologia da informação e indicadores . Em complemento às categorias de análise, foram identificadas dificuldades relacionadas à comunicação e integração dos diversos elos do processo. Além disso, constatou-se que nos hospitais investigados há um desvio do conceito de BPM no que diz respeito a seu objetivo final: agregar valor ao cliente. A pesquisa concluiu que o gerenciamento por processos nas organizações hospitalares investigadas encontra-se em fase inicial ou em desenvolvimento, sendo necessário superar as barreiras da comunicação e edificar uma cultura organizacional orientada às necessidades dos clientes para aplicação das melhores práticas de BPM, desta forma pesquisas futuras sobre este tema em outras organizações hospitalares, podem facilitar um estudo comparativo e ampliar o conhecimento no assunto

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In the last decade the complexity of the environment in which organizations are embedded increased dramatically, having on one side the increasingly demanding consumers in regard to the quality and value of the product and the other companies with the need to reduce operating costs in order to achieve greater profitability, without this there is a downturn in growth or market share powers. In this context the necessity of effectively structuring actions relating to the line with the operational work processes so that business objectives are achieved organizational strategic planning, ensuring the competitiveness of the organization. This study aims to analyze how you have made the management of the supply chain in a grocery retailer in the light of guidelines of Supply Chain Management by using the SCOR model. For realization of this study a survey was needed, classified according to their goals, exploratory and descriptive as to its procedure, document, field and case study. Thus, the processing of data will be qualitative merit, using the thematic categorical analysis of Bardin (1977). Thus, to obtain data interviews together the operational and strategic management of a company that was named Supermarket Omega were performed. After analyzing the information obtained is perceived that there is an effort of the organization enhance its management of the supply chain. However, there is a lack of alignment between the various areas that compose it. About their work processes, we stress that the focus of the company is still very directed on sailing than profitability, although it is undergoing a transformation in its organizational culture However, records the existence of many improvement projects in developing. Thus, it can be noticed that there is some consistency between the assumptions of the SCOR model and applied within the supply chain Omega Supermarket, although a greater effort to better align with the model still needs to be studied

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Brazil is a great ceramic raw materials productor because of the its big number of clay deposits, in various areas of the ceramic industry. Although, the majority of the natural reservations are unknown or not studied yet, so there is no scientific technical dates that can guide their usage and industrial application, as well as the racional and optimazed way of usage by the industrial sector. The state of Maranhão has a gigant mineral wealth as esmectite, bentonite, kaolin, clays, feldspates, marine salt, iron and others, but produce only products with small agregated value compared to the porcelanato, one of the most expensives ceramic cover tiles, the reason for that is the low water absorption (lower than 0,5%), beside present amazing tecnicals features, like mechanical resistence. The main objective of the work is to do the characterization of four clays, with the finallity of find an application by the results and develop formulations to produce porcelanato using these raw materials from Timon-MA. For this were made the raw materials characterization using X ray fluorecence; X ray diffraction; Differencial thermal analysis; Dilatometric analysis and Tecnological properties, planing three formulations that were sinterized at six different temperatures: 1150, 1170, 1190, 1210, 1230 and 1250ºC for 7 minutes. After the sinteratization, the samples were submitted to tension resistance analysis. Were attained two formulations with the requested properties to produce porcelanato

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The mesoporous molecular sieves of MCM-41 and AlMCM-41 type are considered as promising support for metal in the refining processes of petroleum-based materials as catalysts and adsorbents for environmental protection. In this work the molecular sieves MCM-41 and AlMCM-41 were synthesized by replacing the source of silica conventionally used, for quartz, an alternative and abundant, and the use of waste from the production of diatomaceous earth, an aluminum-silicate, as a source aluminum, due to abundant reserves of diatomaceous earth in the state of Rio Grande do Norte in the city of Ceará-Mirim, with the objective of producing high-value materials that have similar characteristics to traditional commercial catalysts in the market. These materials were synthesized by the method of hydrothermal synthesis at 100 º C for 7 days and subjected to calcination at 500 º C for 2 hours under flow of nitrogen and air. The molecular sieves were characterized by X-ray diffraction (XRD), differential thermal analysis (DTA) and thermogravimetric analysis (TG), adsorption of N2 (BET and BJH methods), spectroscopy in the infra red (FTIR), microscopy scanning electron (SEM) and transmission electron microscopy (TEM). The analysis indicated that the synthesized materials showed characteristic hexagonal structure of mesopores materials with high specific surface area and sort and narrow distribution of size of pores

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In recent years, the area of advanced materials has been considerably, especially when it comes to materials for industrial use, such as is the case with structured porosity of catalysts suitable for catalytic processes. The use of catalysts combined with the fast pyrolysis process is an alternative to the oxygenate production of high added value, because, in addition to increasing the yield and quality of products, allows you to manipulate the selectivity to a product of interest, and therefore allows greater control over the characteristics of the final product. Based on these arguments, in this work were prepared titanium catalysts supported on MCM-41 for use in catalytic pyrolysis of biomass, called elephant grass. The reactions of pyrolysis of biomass were performed in a micro pyrolyzer, Py-5200, coupled to GC / MS, the company CDS Corporation, headquartered in the United States. The catalysts Ti-MCM-41 in different molar ratios were characterized by XRD, TG / DTG, FT-IR, SEM, XRF, UV-visible adsorption of nitrogen and the distribution of particle diameter and specific surface area measurement by the BET method. From the catalytic tests it was observed that the catalysts synthesized showed good results for the pyrolysis reaction.The main products were obtained a higher yield of aldehydes, ketones and furan. It was observed that the best reactivity is a direct function of the ratio Si/Ti, nature and concentration of the active species on mesoporous supports. Among the catalysts Ti-MCM-41 (molar ratio Si / Ti = 25 and 50), the ratio Si / Ti = 25 (400 ° C and 600 ° C) favored the cracking of oxygenates such as acids , aldehydes, ketones, furans and esters. Already the sample ratio Si / Ti = 50 had the highest yield of aromatic oxygenates