50 resultados para Adoption of IFRS
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Pode-se afirmar que a evolução tecnológica (desenvolvimento de novos instrumentos de medição como, softwares, satélites e computadores, bem como, o barateamento das mídias de armazenamento) permite às Organizações produzirem e adquirirem grande quantidade de dados em curto espaço de tempo. Devido ao volume de dados, Organizações de pesquisa se tornam potencialmente vulneráveis aos impactos da explosão de informações. Uma solução adotada por algumas Organizações é a utilização de ferramentas de sistemas de informação para auxiliar na documentação, recuperação e análise dos dados. No âmbito científico, essas ferramentas são desenvolvidas para armazenar diferentes padrões de metadados (dados sobre dados). Durante o processo de desenvolvimento destas ferramentas, destaca-se a adoção de padrões como a Linguagem Unificada de Modelagem (UML, do Inglês Unified Modeling Language), cujos diagramas auxiliam na modelagem de diferentes aspectos do software. O objetivo deste estudo é apresentar uma ferramenta de sistemas de informação para auxiliar na documentação dos dados das Organizações por meio de metadados e destacar o processo de modelagem de software, por meio da UML. Será abordado o Padrão de Metadados Digitais Geoespaciais, amplamente utilizado na catalogação de dados por Organizações científicas de todo mundo, e os diagramas dinâmicos e estáticos da UML como casos de uso, sequências e classes. O desenvolvimento das ferramentas de sistemas de informação pode ser uma forma de promover a organização e a divulgação de dados científicos. No entanto, o processo de modelagem requer especial atenção para o desenvolvimento de interfaces que estimularão o uso das ferramentas de sistemas de informação.
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INTRODUÇÃO: a Ortodontia passa, atualmente, por um momento de importantes inovações e grande efervescência criativa. Somente para citar algumas mudanças introduzidas ou aprimoradas nos últimos anos, nós podemos relembrar a popularização dos braquetes autoligáveis e o surgimento da ancoragem absoluta com a utilização de implantes ortodônticos. No final da década de 1990, a adoção dos mini-implantes como ancoragem permitiu uma mudança de paradigma que tem influenciado até mesmo a forma de pensar a mecânica ortodôntica. A imbricação das especialidades de Ortodontia e Implantodontia, cujo início se deu com os preparos ortodônticos para posterior inserção de implantes protéticos, floresceu com o uso de implantes palatinos e, posteriormente, com a introdução de mini-implantes. O aprimoramento da técnica de inserção de mini-implantes com a introdução de parafusos autoperfurantes tem permitido, inclusive, o requinte do ortodontista concentrar em suas mãos o planejamento e a colocação dessa preciosa peça de ancoragem. Levando em consideração a versatilidade de posicionamento desses pequenos parafusos, foi desenvolvido um conceito que possibilita a construção de linhas de ação de força que buscam otimizar o planejamento e a previsibilidade da movimentação ortodôntica. OBJETIVO: apresentar alguns resultados clínicos de tratamentos conduzidos com o uso de um sistema de tratamento ortodôntico, o Centrex System, que aproxima a linha de ação da força do centro de resistência das unidades a serem movimentadas. O caminho trilhado até o seu desenvolvimento, cuja teoria mecânica foi apresentada anteriormente nesse periódico, será detalhado para uma melhor compreensão de seu funcionamento.
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In our country, the intensive culture of fish has been making progress due to the availability of extruded rations, which are characterized by the way they have been formulated to assist the nutritional demands of the tropical species and for facilitating a better practice of alimentary handling. This process checks the extruded product density and the desirable physical/chemical aspects to a diet that should be handled in the water, the critical factor of this activity. It is important to emphasize that this product stays to the surface of the water, facilitates the consumption control and the observation of the general aspects of the school of fish, as well as guaranteeing that no deterioration of the physical/chemical characteristics of the water occurs. The floating characteristic of the extruded ration is preferable for farmers because most of the tropical species feed at the surface of the water. In some cases, in the function of the alimentary habit, the thermal conditions of the water and the handling system produce granules with different densities. This is due to the humidity and the applied cooking heat, which modifies the time of hydration, and consequently the ability to float. To establish the physical presentation idea for a ration for tropical fishes, it is necessary that the pellets come in sizes, textures, humidities and densities in order to allow for the different phases of the lives of the fishes. This ration should be the result of characteristics of the species, such as the anatomophysiologics particularities, alimentary habits, digestive capacity and alimentary behavior. Only in this way is it possible to offer to those fishes a ration whose nutritious value and physical presentation facilitate the best biological and economic answers.Those aspects need to be reviewed because the tropical species that are cultivated in our country present selective behavior in relation to the size of the pellet. Generally, this has access to the digestive system without waste; the digestibility, therefore, is dependent upon the size of the particles and the physical aspects of the pellets. They should still consider that those granules could be less abrasive and softer. The extruded rations available in the national market present a qualitative reference to its proteic level, whose consequence allows us to infer that those are overestimated for the final phase of those fishes. Thus, the final cost of production is made unfeasible. In this point of view of the development of the national fish culture, and the growing adoption of the intensive system of production, it can link that such progress is a function of the availability of the rations in the extruded form. Although this technique of processing of rations has revolutionized the market in such a way that has been seen as preferable for farmers, some feel that there is a lack of products best suited for the initial phases of fingerlings production.
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The impact of tillage systems on soil CO2 emission is a complex issue as different soil types are managed in various ways, from no-till to intensive land preparation. In southern Brazil, the adoption of a new management option has arisen most recently, with no-tillage as well as no burning of crops residues left on soil surface after harvesting, especially in sugar cane areas. Although such practice has helped to restore soil carbon, the tillage impact on soil carbon loss in such areas has not been widely investigated. This study evaluated the effect of moldboard plowing followed by offset disk harrow and chisel plowing on clay oxisolCO(2) emission in a sugar cane field treated with no-tillage and high crop residues input in the last 6 years. Emissions after tillage were compared to undisturbed soil CO2 emissions during a 4-week period by using an LI-6400 system coupled to a portable soil chamber. Conventional tillage caused the highest emission during almost the whole period studied, except for the efflux immediately following tillage, when the reduced plot produced the highest peak. The lowest emissions were recorded 7 days after tillage, at the end of a dry period, when soil moisture reached its lowest rate. A linear regression between Soil CO2 effluxes and soil moisture in the no-till and conventional plots corroborate the fact that moisture, and not soil temperature, was a controlling factor. Total soil CO2 loss was huge and indicates that the adoption of reduced tillage would considerably decrease soil carbon dioxide emission in our region, particularly during the summer season and when growers leave large amounts of crop residues on the soil surface. Although it is known that crop residues are important for restoring soil carbon, our result indicates that an amount equivalent to approximately 30% of annual crop carbon residues could be transferred to the atmosphere, in a period of 4 weeks only, when conventional tillage is applied on no-tilled soils. (c) 2005 Elsevier B.V. All rights reserved.
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Intensive grazing systems for beef females, based on abundant availability of high quality forages and supplementary concentrates, may affect fetal development. The objective of this study was to determine the effect of grazing system on length of gestation, fetal development, and characteristics of the calf at birth. Twenty-four pregnant (bred to Nellore bulls) Nellore females were allocated into two groups. The control group (G1) grazed Brachiaria decumbens (signal grass) in a traditional (extensive) grazing system and the second group (G2) were managed on Panicum maximumcv. Tanzania 1 (Tanzania grass) in an intensive grazing system. Fetal development was evaluated by ultrasonography on days 31, 45, 59, 94, 122, 220, and 255 of gestation. The diameter of the amniotic and allantoic cavities, crown-rump length, circumference, and diameter of the head and ocular orbit were determined. At birth, calves were weighed and height, length, thoracic circumference, and ocular orbit and bi-parietal diameters were measured. There were no differences (P > 0.05) in fetal development. The G1 cows had a longer gestation period (4.5 days; P < 0.05) and their calves had greater (P < 0.05) weight, height, length, and thoracic circumference at birth. In conclusion, Nellore females raised under intensive pasture management conditions, had significantly shorter gestation and smaller calves at birth than those raised under extensive pasture management conditions. Therefore, adoption of new management practices (e.g. intensive pasture management), should take into consideration animal behavior and productivity. (C) 2003 Elsevier B.V. All rights reserved.
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The Brazilian Ministry of Labour has been attempting to modify the norms used to analyse industrial accidents in the country. For this purpose, in 1994 it tried to make compulsory use of the causal tree approach to accident analysis, an approach developed in France during the 1970s,without having previously determined whether it is suitable for use under the industrial safety conditions that prevail in most Brazilian firms. In addition, apposition from Brazilian employers has blocked the proposed changes to the norms. The present study employed anthropotechnology to analyse experimental application of the causal tree method to work-related accidents in industrial firms in the region of Botucatu, São Paulo. Three work-related accidents were examined in three industrial firms representative of local, national and multinational companies. on the basis of the accidents analysed in this study, the rationale for the use of the causal tree method in Brazil can be summarized for each type of firm as follows:the method is redundant if there is a predominance of the type of risk whose elimination or neutralization requires adoption of conventional industrial safety measures (firm representative of local enterprises); the method is worth while if the company's specific technical risks have already largely been eliminated (firm representative of national enterprises); and the method is particularly appropriate if the firm has a good safety record and the causes of accidents are primarily related to industrial organization and management (multinational enterprise).
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The habitat of the mycelial saprobic form of Paracoccidio ides brasiliensis, which produces the infectious propagula, has not been determined and has proven difficult for mycologists to describe. The fungus has been rarely isolated from the environment, the disease has a prolonged latency period and no outbreaks have been reported. These facts have precluded the adoption of preventive measures to avoid infection. The confirmation of natural infections in nine-banded armadillos (Dasypus novemcinctus) with P. brasiliensis, in high frequency and wide geographic distribution, has opened new avenues for the study and understanding of its ecology. Armadillos belong to the order Xenarthra, which has existed in South America ever since the Paleocene Era (65 million years ago), when the South American subcontinent was still a detached land, before the consolidation of what is now known as the American continent. on the other hand, strong molecular evidence suggests that P. brasiliensis and other dimorphic pathogenic fungi - such as Blastomyces dermatitidis, Coccidioides immitis and Histoplasma capsulatum - belong to the family Onygenaceae sensu Into (order Onygenales, Ascomycota), which appeared around 150 million years ago.P. brasiliensis ecology and relation to its human host are probably linked to the fungal evolutionary past, especially its long coexistence with and adaptation to animal hosts other than Homo sapiens, of earlier origin. Instead of being a blind alley, the meaning of parasitism for dimorphic pathogenic fungi should be considered as an open two-way avenue, in which the fungus may return to the environment, therefore contributing to preserve its teleomorphic (sexual) and anamorphic (asexual) forms in a defined and protected natural habitat. (c) 2006 Elsevier B.V. All rights reserved.
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Heros Augusto Santos Lobo & Edvaldo Cesar Moretti: Tourism in Caves and the Conservation of the Speleological Heritage: The case of Serra da Bodoquena (Mato Grosso do Sul State, Brazil)The Serra da Bodoquena is the region in the state of Mato Grosso do Sul, Brazil in which the Municipality of Bonito is located. This municipality is the primary calling card for tourism in the state and is one of the most developed areas of ecotourism and speleotourism in the country The tourism there is entitled ecotourism, and is designed to be sustainable. The present case study focuses on the ecologically Sustainable aspects of the spleotourism practiced there, especially the proposals for tourist carrying capacity adopted. The results and discussion provide Suggestions for the adoption of a different formulation of carrying capacity focusing on both operational and quantitative aspects. Ecologically Sustainable speleotourism in the Serra da Bodoquena should be possible as long as new proposals limiting visitation are adopted which conform to technical environmental management procedures and consider the interests of local stakeholders.
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Scientific research plays a fundamental role in the health and development of any society, since all technological advances depend ultimately on scientific discovery and the generation of wealth is intricately dependent on technological advance. Due to their importance, science and technology generally occupy important places in the hierarchical structure of developed societies, and they receive considerable public and private investment. Publicly funded science is almost entirely devoted to discovery, and it is administered and structured in a very similar way throughout the world. Particularly in the biological sciences, this structure, which is very much centered on the individual scientist and his own hypothesis-based investigations, may not be the best suited for either discovery in the context of complex biological systems, or for the efficient advancement of fundamental knowledge into practical utility. The adoption of other organizational paradigms, which permit a more coordinated and interactive research structure, may provide important opportunities to accelerate the scientific process and further enhance its relevance and contribution to society. The key alternative is a structure that incorporates larger organizational units to tackle larger and more complex problems. One example of such a unit is the research network. Brazil has utilized such networks to great effect in genome sequencing projects, demonstrating their relevance to the Brazilian research community and opening the possibility of their wider utility in the future.
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This work has as objective to demonstrate technical and economic viability of hydrogen production utilizing glycerol. The volume of this substance, which was initially produced by synthetic ways (from oil-derived products), has increased dramatically due mainly to biodiesel production through transesterification process which has glycerol as main residue. The surplus amount of glycerol has been generally utilized to feed poultry or as fuel in boilers, beyond other applications such as production of soaps, chemical products for food industry, explosives, and others. The difficulty to allocate this additional amount of glycerol has become it in an enormous environment problem, in contrary to the objective of biodiesel chain, which is to diminish environmental impact substituting oil and its derivatives, which release more emissions than biofuels, do not contribute to CO2-cycle and are not renewable sources. Beyond to utilize glycerol in combustion processes, this material could be utilized for hydrogen production. However, a small quantity of works (theoretical and experimental) and reports concerning this theme could be encountered. Firstly, the produced glycerol must be purified since non-reacted amounts of materials, inclusively catalysts, contribute to deactivate catalysts utilized in hydrogen production processes. The volume of non-reacted reactants and non-utilized catalysts during transesterification process could be reutilized. Various technologies of thermochemical generation of hydrogen that utilizes glycerol (and other fuels) were evaluated and the greatest performances and their conditions are encountered as soon as the most efficient technology of hydrogen production. Firstly, a physicochemical analysis must be performed. This step has as objective to evaluate the necessary amount of reactants to produce a determined volume of hydrogen and determine thermodynamic conditions (such as temperature and pressure) where the major performances of hydrogen production could be encountered. The calculations are based on the process where advance degrees are found and hence, fractions of products (especially hydrogen, however, CO2, CO, CH4 and solid carbon could be also encountered) are calculated. To produce 1 Nm3/h of gaseous hydrogen (necessary for a PEMFC - Proton Exchange Membrane Fuel Cell - containing an electric efficiency of about 40%, to generate 1 kWh), 0,558 kg/h of glycerol is necessary in global steam reforming, 0,978 kg/h of glycerol in partial oxidation and cracking processes, and 0,782 kg/h of glycerol in autothermal reforming process. The dry reforming process could not be performed to produce hydrogen utilizing glycerol, in contrary to the utilization of methane, ethanol, and other hydrocarbons. In this study, steam reforming process was preferred due mainly to higher efficiencies of production and the need of minor amount of glycerol as cited above. In the global steam reforming of glycerine, for one mole of glycerol, three moles of water are necessary to produce three moles of CO2 and seven moles of H2. The response reactions process was utilized to predict steam reforming process more accurately. In this mean, the production of solid carbon, CO, and CH4, beyond CO2 and hydrogen was predicted. However, traces of acetaldehyde (C2H2), ethylene (C2H4), ethylene glycol, acetone, and others were encountered in some experimental studies. The rates of determined products obviously depend on the adopted catalysts (and its physical and chemical properties) and thermodynamic conditions of hydrogen production. Eight reactions of steam reforming and cracking were predicted considering only the determined products. In the case of steam reforming at 600°C, the advance degree of this reactor could attain its maximum value, i.e., overall volume of reactants could be obtained whether this reaction is maintained at 1 atm. As soon as temperature of this reaction increases the advance degree also increase, in contrary to the pressure, where advance degree decrease as soon as pressure increase. The fact of temperature of reforming is relatively small, lower costs of installation could be attained, especially cheaper thermocouples and smaller amount of thermo insulators and materials for its assembling. Utilizing the response reactions process in steam reforming, the predicted volumes of products, for the production of 1 Nm3/h of H2 and thermodynamic conditions as cited previously, were 0,264 kg/h of CO (13% of molar fraction of reaction products), 0,038 kg/h of CH4 (3% of molar fraction), 0,028 kg/h of C (3% of molar fraction), and 0,623 kg/h of CO2 (20% of molar fraction). Through process of water-gas shift reactions (WGSR) an additional amount of hydrogen could be produced utilizing mainly the volumes of produced CO and CH4. The overall results (steam reforming plus WGSR) could be similar to global steam reforming. An attention must to be taking into account due to the possibility to produce an additional amount of CH4 (through methanation process) and solid carbon (through Boudouard process). The production of solid carbon must to be avoided because this reactant diminishes (filling the pores) and even deactivate active area of catalysts. To avoid solid carbon production, an additional amount of water is suggested. This method could be also utilized to diminish the volume of CO (through WGSR process) since this product is prejudicial for the activity of low temperature fuel cells (such as PEMFC). In some works, more three or even six moles of water are suggested. A net energy balance of studied hydrogen production processes (at 1 atm only) was developed. In this balance, low heat value of reactant and products and utilized energy for the process (heat supply) were cited. In the case of steam reforming utilizing response reactions, global steam reforming, and cracking processes, the maximum net energy was detected at 700°C. Partial oxidation and autothermal reforming obtained negative net energy in all cited temperatures despite to be exothermic reactions. For global steam reforming, the major value was 114 kJ/h. In the case of steam reforming, the highest value of net energy was detected in this temperature (-170 kJ/h). The major values were detected in the cracking process (up to 2586 kJ/h). The exergetic analysis has as objective, associated with physicochemical analysis, to determine conditions where reactions could be performed at higher efficiencies with lower losses. This study was performed through calculations of exergetic and rational efficiencies, and irreversibilities. In this analysis, as in the previously performed physicochemical analysis, conditions such as temperature of 600°C and pressure of 1 atm for global steam reforming process were suggested due to lower irreversibility and higher efficiencies. Subsequently, higher irreversibilities and lower efficiencies were detected in autothermal reforming, partial oxidation and cracking process. Comparing global reaction of steam reforming with more-accurate steam reforming, it was verified that efficiencies were diminished and irreversibilities were increased. These results could be altered with introduction of WGSR process. An economic analysis could be performed to evaluate the cost of generated hydrogen and determine means to diminish the costs. This analysis suggests an annual period of operation between 5000-7000 hours, interest rates of up to 20% per annum (considering Brazilian conditions), and pay-back of up to 20 years. Another considerations must to be take into account such as tariffs of utilized glycerol and electricity (to be utilized as heat source and (or) for own process as pumps, lamps, valves, and other devices), installation (estimated as US$ 15.000 for a plant of 1 Nm3/h) and maintenance cost. The adoption of emission trading schemes such as carbon credits could be performed since this is a process with potential of mitigates environment impact. Not considering credit carbons, the minor cost of calculated H2 was 0,16288 US$/kWh if glycerol is also utilized as heat sources and 0,17677 US$/kWh if electricity is utilized as heat sources. The range of considered tariff of glycerol was 0-0,1 US$/kWh (taking as basis LHV of H2) and the tariff of electricity is US$ 0,0867 US$/kWh, with demand cost of 12,49 US$/kW. The costs of electricity were obtained by Companhia Bandeirante, localized in São Paulo State. The differences among costs of hydrogen production utilizing glycerol and electricity as heat source was in a range between 0,3-5,8%. This technology in this moment is not mature. However, it allows the employment generation with the additional utilization of glycerol, especially with plants associated with biodiesel plants. The produced hydrogen and electricity could be utilized in own process, increasing its final performance.
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This paper examines the current level of adoption of Supply Chain Management (SCM) practices in the electro-electronic sector in Brazil and aims to identify the management and Information Technology (IT) actions that have been implemented to support the adoption of those practices. An e-mail survey was conducted. Descriptive statistics techniques were employed for data analysis. This study makes contributions to the electro-electronics sector and to the topics related to SCM, such as identifi cation and level of adoption of SCM practices. Another contribution of this research is the investigation of whether approaches such as Enterprise Resources Planning (ERP), Workshop with Customers, Electronic Data Interchange (EDI), Workshop with Suppliers and electronic Kanban are commonly used to support SCM practices. So far, this is the fi rst research on SCM practices in the electro-electronics sector in Brazil. Copyright © 2012 Inderscience Enterprises Ltd.
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Purpose: This paper aims to evaluate in vitro antibacterial activity of oregano essential oil against foodborne pathogens as a starting point for the use of spice as a natural preservative in food. Design/methodology/approach: Disc and well-diffusion assays were performed to investigate antibacterial activity of oregano essential oil against six bacteria strains: Bacillus cereus, Bacillus subtilis, Escherichia coli, Pseudomonas aeruginosa, Staphylococcus aureus and Salmonella Typhimurium. Three concentrations of oregano essential oil were employed: 1.0 percent, 2.0 percent and 5.0 percent. Bacterial growth inhibition was determinate as the diameter of the inhibition zones. Findings: Oregano essential oil showed antibacterial activity against spoilage microorganisms, at different concentrations, except for P. aeruginosa. There was a significant difference between methodologies only for the microorganism S. aureus. The results provided evidence of the existence of significant differences among the concentrations of oregano essential oil for each microorganism evaluated. Research limitations/implications: Although the research for this paper involved only oregano essential oil, it provided a starting-point for further investigations concerning spices as natural preservatives for food systems. Practical implications: Disc and well-assays were found to be simple and reproducible practical methods. Other spices, their essential oil and extracts might be researched against other micro-organisms. Furthermore, in situ studies need to be performed to evaluate possible interactions between essential oils and compounds naturally present in food against microbial strains. Social implications: The imminent adoption of measures to reduce the use of additives in foods and the reduction on using such compounds. Originality/value: This study provides insights that suggest a promising exploratory development of food natural preservative against spoilage microorganisms in food systems by the use of oregano essential oil. © Emerald Group Publishing Limited.
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Studies on innovation and technology management have emphasized the importance of integration between the research and development (R&D) department and others involved with the product development process (PDP) as a relevant practice for the good performance of technological innovation of product activities. This study addresses the topic of transfers of technologies to new product projects and also integration practices between the R&D department and others involved with the PDP. A qualitative study was conducted that was operationalized through two case studies at large high-tech companies: One is Brazilian and the other is a multinational subsidiary in Brazil. Among its main result, this paper represents and analyzes management practices that are favorable to integration in product development projects that demand development and transfer of technologies, such as: participation of R&D personnel in market activities, the adoption of virtual interaction mechanisms, and the application of methods such as technology roadmaps. © Universidad Alberto Hurtado, Facultad de Economía y Negocios.
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To become competitive, ultimately, photovoltaics should have its costs reduced and use photovoltaic systems of greater efficiency. The main steps in this direction are the use of new materials, the improvement in the manufacture of modules and the adoption of techniques of maximum power point tracking and of solar tracking. This article aims at presenting the project and development of an azimuth and elevation solar tracker, based on a new conception of the positioning sensor, composed of an array of four photoresistors. The two direct current motors that operate in the vertical and horizontal axes are controlled by a proportional-integral microcontroller. The conditions of the project were low cost, small energy consumption and versatility. The microcontroller can also incorporate a maximum power point tracking algorithm. The performance of solar tracker prototype in the initial phase of field tests can be considered appropriate. © Institution of Engineers Australia, 2013.