28 resultados para budgets


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Pós-graduação em Zootecnia - FCAV

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In Brazil, the large quantities of solid waste produced are out of step with public policies, technological developments, and government budgets for the division. In small municipalities, the common lack of technological knowledge and financial conditions for suitable waste disposal has resulted in a large number of illegal dumps. Therefore, small sanitary landfill facilities are working with simplified operations focusing on cost reduction and meeting the economic and technological standards of the city without endangering the environment or public health. Currently, this activity is regulated at a federal level although there is some uncertainty regarding the risk of soil and aquifer contamination as theses facilities do not employ liners. Thus, this work evaluates a small landfill to identify changes in soil and groundwater using geotechnical parameters, monitoring wells, and geophysical tests performed by electrical profiling. It is verified that based on current conditions, no contaminants have migrated via underground water aquifers, and overall no significant changes have occurred in the soil. It is concluded that, despite its simplicity, the method investigated is a viable alternative for the final disposal of municipal solid waste from small cities, especially in developing countries.

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Currently the Brazilian construction market is growing like gangbusters and every day grows its competition. With this Brazilian scenario, the government is supporting the construction companies and offering resources for real estate projects. To acquire resources Caixa Econômica Federal requirements you must meet in planning the work, as the development of budgets, timelines and memorials. This study aimed to planning a work according to the requirements of Caixa Econômica Federal, which was done with the aid of two softwares . First the methods and tools that are used to perform a planning were discussed. Then, based on the theory and observing the requirements of the financing bank budgets, memorials and schedules with the help of software were performed. At the end of the project, it was possible to observe the importance of using theoretical methods and software to facilitate and improve the timelines and budgets made , and thus the planning itself, which every day becomes more common in construction companies, because with the increase of competition and market requirements, is critical to reducing the loss and time, thus maintaining customer satisfaction and company

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The self-evaluation is increasingly necessary in a competitive environment, and a way for companies to self-evaluate is through your budget. Knowing the importance of this budgetary process, this study aimed to observe and analyze the developing process of a zero-based budgeting (ZBB) highlighting its best practices and difficulties and propose recommendations for other companies in general. This goal was achieved through a case study in an area responsible for the budgeting process in the customer services department from a white-goods company. Also was required to review the literature regarding the customer services area, waste reduction, cost management, budgets in general and the zero-based budgeting. After reviewing the literature and the study, we can highlight good practices and difficulties observed in the studied company, and also propose recommendations on how to develop a zero-based budget and evidence what plans, analyzes and justifications are essential in a good budget process execution

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This work refers a comparison between a governmentâs index budget and another one which take into account the traditional method, in other words, taking real values practice in market as base. For its achievement will be used the design of a low standard single-family residence, quantifying all the materials needed for its construction with Prices Compositions Table for Budget, provided from the PINI publishing. After that, was made two budgets: one based on the SINAPI index costs, provided from Caixa Econômica Federal and calculated for the Brazilian Institute of Geography and Estatistics; and another based on the costs used in the SESC work in Birigui city, as well as values collected from building material stores in the same city. Finally, with both finalized budgets, will be drawn a direct comparison in order to verifying if the index can be use as parameter for budget calculations for low standard residences

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Companies that invest in current technologies maintain themselves updated, improve their business rules and anticipate themselves against rivals providing a better service to their customers. This project aims to develop an ERP - Enterprise Resource Planning module for Android which complements an existing manager system and, that attends the needs of a rental equipment business for civil building, i.e., it improves the communication channel company-client and betters the identification and control of products. During the developing of this project, it was necessary to study the company business rules, analyze the requirements and the appropriate technologies. This project was organized in two parts, contemplating e ach of these needs. It were implemented specific modules for generate budgets and pre-orders in the first part and, the use of radiofrequency tags in the second one. Thus, it was possible to assign mobility to company business rules so that a better rental service can be provided and the equipments can be better managed

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In present article, we present reflections on the process of closing public schools in the countryside in Brazil. Through bibliographical survey, as well as documental research, we carried out a retrospective analysis of the historical moment in which the implementation of policies of mass education directed to people living in rural areas occurs. We have also sought to raise socio-political-economic aspects of the moment in which the process of closing these schools is intensified. The results obtained suggest possible implications of this closure policy, in addition to indicating some of the challenges posed to the public policy of education in the country; for example, the Brazilian federal context and the budget limitations imposed to subnational governments with regard to the funding of school education, particularly in relation to small municipalities and/or municipalities with low tax revenues. This situation quite often occurs because these municipalities present reduced budgets, depending largely on transfers of financial resources from other spheres of the Government, either federal or state, the so-called intergovernmental budgetary transfers; namely, the Municipalities Participation Fund. Such issues demand the resumption of debates about the federative pact, in particular with regard to fiscal federalism, given that the financial capacity of each subnational government is crucial to the implementation of educational policies.

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This article is to discuss the evaluative perspectives from which it is possible and convenient evaluate the Participatory Budgets (PBs) and the participatory institutions (PIs) that are being experienced in Brazil since the last two decades of the last century. It is proposed an integrated perspective of evaluation of PBs and PIs, in order to avoid partial and biased conclusions, especially those which are based solely or primarily on quantitative methodologies. This discussion is necessary since, in the past five years, the criticism of these experiments has been increasing. Through critical and creative reflection, in essay form, and based on the recent literature on the topic, it is concluded by the need to adopt, in the empirical evaluation, an integrated approach of evaluation of the PBs and the PIs, such as it is proposed in this article. It is conclude also which is fundamental for the theoretical advancement on the subject dedicate special attention to the desirability or not of adopting the criterion of popular participation in government decisions under representative democracy, since it is refuted by public choice and defended by neo-republicanism.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Water is an economic, strategic and social valuable resource of the utmost importance to society. This renewable natural resource is increasingly scarce with the growing of populations, industries and agriculture, in addition to the pollution surface and underground water and the waste have aggravated this situation. Investments in the sector of water resources so that this resource meets in quantity and quality the demand from its multiple uses, represent a significant portion of national and regional budgets. Therefore, the use of alternative sources of water capture can reduce the pressure on conventional public water supply systems. In this work was designed and executed a rain water collection system to a residence in the city of Barueri (SP), which can be applied to other residences. In this system, the rooftop of the residence was used as the waterproof and capture area. The gutter and the PVC conductors were used for driving the water to two connected reservoirs. The stored water was designed to address activities that are not potable, such as washing clothes and external areas and garden irrigation. The system showed economic viability, with 34-month return of investment time, wherein after that period, in addition to environmental and social benefits derived from the implementation of the project, the economy made with the payment of public supply rates should be considered. This rainwater capture system is inexpensive and uses materials available in the market. Therefore, its application to a greater number of households should be encouraged as a measure of sustainable water management

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In all segments, the companies are looking for the highest productivity with the lowest possible cost, and in the construction industry, the thinking is the same. Over time, techniques that generate more productivity supplanted previous techniques; an example is the CAD technology that replaced free drawings in projects execution. However, the Computer Aided Design (CAD) technology does not deal with certain factors that permeate the entire project. It is required the use of other techniques to supply this need in traditional projects. For example, a software for schedule management, another for assets management and a person who makes calculations for estimates and budgets. The BIM (Building Information Modeling) technology aims to integrate all this information, facilitating the communication among members of a work team and reducing the time required to carry out the project. This work is a applied research, a descriptive research, carried out through modeling and simulation, processes inherent in the use of BIM, a survey was also used only to contextualization. BIM was used for a soccer stadium roof project, in order to verify the feasibility of such use through the analysis of: BIM tools, difficulties encountered and implications of BIM use, and comparison of traditional methods and the use of BIM. To aid the contextualization, a survey was conducted to verify the use of BIM in medium and small companies