17 resultados para requirement of working capital


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This study aims to demonstrate that data from business games can be an important resource for improving efficiency and effectiveness of learning. The proposal presented here was developed from preliminary studies of data from Virtual Market games that pointed the possibility of identifying gaps in learning by analyzing the decisions of students. This proposal helps students to refine their learning processes and equips tutors with strategies for teaching and student assessment. The proposal also complements the group discussion and/or debriefing, which are widely used to enhance learning mediated by games. However, from a management perspective the model has the potential to be erroneous and miss opportunities, which cannot be detected because of the dependence on the characteristics of the individual, such as ability to communicate and work together. To illustrate the proposed technique, data sets from two business games were analyzed with the focus on managing working capital and it was found that students had difficulties managing this task. Similar trends were observed in all categories of students in the study-undergraduate, postgraduate and specialization. This discovery led us to the analysis of data for decisions made in the performance of the games, and it was determined that indicators could be developed that were capable of indentifying inconsistencies in the decisions. It was decided to apply some basic concepts of the finance management, such as management of the operational and non-operational expenditures, as well as production management concepts, such as the use of the production capacity. By analyzing the data from the Virtual Market games using the indicator concept, it was possible to detect the lack of domain knowledge of the students. Therefore, these indicators can be used to analyze the decisions of the players and guide them during the game, increasing their effectiveness and efficiency. As these indicators were developed from specific content, they can also be used to develop teaching materials to support learning. Viewed in this light, the proposal adds new possibilities for using business games in learning. In addition to the intrinsic learning that is achieved through playing the games, they also assist in driving the learning process. This study considers the applications and the methodology used.

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Ten isonitrogenous casein-gelatin-based diets were formulated to contain five estimated metabolizable energy concentrations (10.92, 12.29, 13.63, 14.82 and 16.16 kJ g -1) at two carbohydrate-to-lipid ratios (CHO : L, 5.3 and 12.8, g : g) in a 5 × 2 factorial arrangement. Each diet was assigned to triplicate groups of 11 piracanjuba fingerlings (5.25 ± 0.14 g) and fed to apparent satiation twice a day for 90 days. Higher daily weight gain was obtained by fish fed the 13.63 kJ g -1 diets for both CHO : L ratios. There was a significant reduction of feed consumption when dietary energy concentration increased above 13.63 kJ g -1. Feed conversion ratio and apparent net energy retention improved as dietary energy increased. Apparent net protein retention tended to be lower in the highest and lowest dietary energy concentrations. The results suggest that dietary lipid energy was more efficiently utilized by piracanjuba fingerlings than carbohydrate energy. Body composition and hepatosomatic index (HSI) were not influenced by dietary CHO : L ratio. However, an increase in dietary energy concentration beyond 13.63 kJ g -1 resulted in a significant increment in lipid deposition, while body moisture and HSI decreased. Our findings indicate that at 300 g kg -1 dietary crude protein, a CHO : L ratio of 5.3 is recommended for piracanjuba, and the required energy is either 13.63 kJ g -1 if raised for aquaculture or 14.82 kJ g -1 if destined to stock enhancement. © 2006 Blackwell Publishing Ltd.

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Objective: The purpose of this study was to compare the accuracy of two working cast fabrication techniques using strain-gauge analysis. Methods: Two working cast fabrication methods were evaluated. Based on a master model, 20 working casts were fabricated by means of an indirect impression technique using polyether after splinting the square transfer copings with acrylic resin. Specimens were assigned to 2 groups (n=10): Group A (GA): type IV dental stone was poured around the abutment analogs in the conventional way; Group B (GB), the dental stone was poured in two stages. Spacers were used over the abutment analogs (rubber tubes) and type IV dental stone was poured around the abutment analogs in the conventional way. After the stone had hardened completely, the spacers were removed and more stone was inserted in the spaces created. Six strain-gauges (Excel Ltd.), positioned in a cast bar, which was dimensionally accurate (perfect fit) to the master model, recorded the microstrains generated by each specimen. Data were analyzed statistically by the variance analysis (ANOVA) and Tukey's test (α= 5%). Results: The microstrain values (με) were (mean±SD): GA: 263.7±109.07με, and GB: 193.73±78.83με. Conclusion: There was no statistical difference between the two methods studied.

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Juvenile Nile tilapia, Oreochromis niloticus, were fed to apparent satiation twice daily with purified diets containing 0, 1.0, 2.0, 4.0, 8.0, and 16.0 mg/kg and 0, 2.0, 4.0, 8.0, 16.0, and 32.0 mg/kg of thiamin in separate 14- and 8-wk trials (Experiments 1 and 2, respectively). Fish fed the diet devoid of thiamin developed neurological disorders, anorexia, reduced growth, and feed efficiency and increased mortality (Experiment 2 only) within 4-6 and 8-10 wk for Experiments 2 and 1, respectively. Low red blood cell count (RBC) and hematocrit (Ht) were observed in fish fed the thiamin-deficient diet. Serum pyruvate was elevated in fish fed the thiamin unsupplemented diet. Serum lactate was not affected by dietary thiamin levels. Whole body protein was unaffected by dietary levels of thiamin. Body moisture and ash increased whereas body lipid decreased in fish fed the thiamin unsupplemented diets. None of these abnormalities were observed in fish fed the thiamin-supplemented diets. Using the response curves determined by PROC NLMIXED to estimate dietary thiamin levels required for various response variables, a dietary thiamin level of 3.5 mg/kg diet was adequate for optimum growth, feed intake and efficiency, survival, prevention of neurological symptoms, and maintaining normal levels of RBC, Ht, serum pyruvate, and proximate body composition. © 2011.

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Each year, there is an increase in pesticide consumption and in its importance of use in the large-scale agricultural production, being fundamental the knowledge of application technology to the activity success. The objective of the present study was to evaluate the influence of working pressure on the drift generated by different spray nozzles, assessed in wind tunnel. The treatments were composed of two spray nozzles AXI 110015 and AXI 11002 with pressure levels of 276 and 414 kPa. The spray solution was composed by water and NaCl at 10%. The applications were conducted at wind speed of 2.0 m s-1, being the drift collected at 5.0; 10.0 and 15.0 m away from the spray boom and at heights of 0.2; 0.4; 0.6; 0.8 e 1.0 m from the tunnel floor. To both spray nozzles, the greatest drift was collected at the smallest distance to the spray-boom and at the lowest height. The AXI 11002 nozzle gave a smaller drift relative to the AXI 110015 nozzle for the two tested pressures and for all the collection points. Regardless of the nozzle, a rise in the working pressure increases the spray drift percentage at all distances in the wind tunnel.

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This article argues that the precarisation of employment that has taken place in Brazil since the 1990s has been fundamentally different in kind from earlier forms of precariousness, which took place outside the formal economy. The new forms of precariousness are taking place within the sphere of the economy controlled by transnational corporations. Although they have only reached critical mass during the 2000s, the ground was prepared by ‘post neoliberal’ restructuring, including labour law reforms, that took place in Brazil during the 1990s and introduced new forms of flexible working. The article argues that the new condition of labour now emerging in Brazil, which is a structural feature of labour under global capitalism, is characterised by psychosocial dynamics that cause: first, class desubjectivation; second, a ‘seizure’ of the waged worker's subjectivity; and third, the reduction of living labour to the status of a workforce treated as goods. Comprehending these changes necessitates a related change in the theoretical and methodological framework in which the precariousness of work is studied, one that incorporates within its scope the issues of workers' health and the quality of working life.

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Pós-graduação em Agronomia - FEIS

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A classe trabalhadora no século XXI, em plena era da globalização, é mais fragmentada, mais heterogênea e ainda mais diversificada. Pode-se constatar, neste processo, uma perda significativa de direitos e de sentidos, em sintonia com o caráter destrutivo do capital vigente. O sistema de metabolismo, sob controle do capital, tornou o trabalho ainda mais precarizado, por meio das formas de subempregado, desempregado, intensificando os níveis de exploração para aqueles que trabalham. Esse processo é bastante distinto, entretanto, das teses que propugnam o fim do trabalho. Este texto explora alguns dos significados e das dimensões das mudanças que vêm ocorrendo no mundo do trabalho.

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Children who grow up in developing countries of the world must work to help financially support their families, and they must also attend school. We investigated the impact of work on the sleep of working vs. nonworking high school students. Twenty-seven São Paulo, Brazil, public high school students (eight male and eight female working students plus six nonworking female and five nonworking male students) 14-18 yrs of age who attended school Monday-Friday between 19:00 to 22:30h participated. A comprehensive questionnaire about work and living conditions, health status, and diseases and their symptoms was also answered. The activity level and rest pattern (sleep at night and napping during the day) were continuously assessed by wrist actigraphy (Ambulatory Monitoring, USA). The main variables were analyzed by a two-factor ANOVA with application of the Tukey HSD test for multiple comparisons, and the length of sleep during weekdays vs. weekends was compared by Student t-test. Working students went to sleep earlier weekends [F-(1,F-23) = 6.1; p = 0.02] and woke up earlier work days than nonworking students [F-(1,F-23) = 17.3; p = 0.001]. The length of nighttime sleep during weekdays was shorter among all the working [F-(1,F-23) = 16.7; p < 0.001] than all the nonworking students. The sleep duration of boys was shorter than of girls during weekends [F-(1,F-23) = 10.8; P < 0.001]. During weekdays, the duration of napping by working and nonworking male students was shorter than nonworking female students. During weekdays, working girls took the shortest naps [F-(1,F-23) = 5.6; p = 0.03]. The most commonly reported sleep complaint during weekdays was difficulty waking up in the morning [F-(1.23) = 6.5; p = 0.02]. During weekdays, the self-perceived sleep quality of working students was worse than nonworking students [F-(1,F-23) = 6.2; p = 0.02]. The findings of this study show that work has negative effects on the sleep of adolescents, with the possible build-up of a chronic sleep debt with potential consequent impact on quality of life and school learning.

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Purpose: This study evaluated the impact of socioeconomic factors on children's performance on tests of working memory and vocabulary.Method: Twenty Brazilian children, aged 6 and 7 years, from low-income families, completed tests of working memory ( verbal short-term memory and verbal complex span) and vocabulary ( expressive and receptive). A further group of Brazilian children from families of higher socioeconomic status matched for age, gender, and nonverbal ability also participated in the study.Results: Children from the low socioeconomic group obtained significantly lower scores on measures of expressive and receptive vocabulary than their higher income peers but no significant group differences were found on the working memory measures.Conclusion: Measures of working memory provide assessments of cognitive abilities that appear to be impervious to substantial differences in socioeconomic background. As these measures are highly sensitive to language ability and learning in general, they appear to provide useful methods for diagnosing specific learning difficulties that are independent of environmental opportunity.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Research articles in national and international journals provide abstracts usually written in English. This paper discusses the importance of working with this sub-genre with future researchers and translators during their university years. Two concepts of genre are presented (SWALES, 1990; BATHIA, 1993), as well as an approach on how to introduce academic genre to undergraduate students. After applying this approach to a mini-course about academic writing, we have noted that translation students have been more attentive to the way they deal with texts based on communicative purposes, tasks, target readers and language.