94 resultados para importância da contabilidade de gestão
Resumo:
The Urban Solid Residues are the rests of human activity, popularly known by trash and considered by population like useless, undesirable and disposable. On the other hand, for the waste pickers, solid residues are the beginning of a cycle: they see in the other's people trash the only income, an economic value. Currently, in brazilian cities, one million collectors act, alone or in cooperatives, socially excluded by the work they do. The National Policy of Solid Residues (PNRS), instituted in 2010, established guidelines to the execution of integrated residues management, with should be practiced by city halls and other governmental institutions. This policy has, besides other things, goals of residues reduction and inclusion of waste pickers in the mechanism of selective collect and recycling. However, this and other public policies created for residue management are benefic only for cooperated waste pickers. That could negatively affect most of this class, since 90% are waste pickers working in a precarious way on the country's streets. This study has for objective show that most of waste pickers that work in a precarious way on the brazilian territory has a huge potential for the solid residues recycling chain and how they should be valued for the environmental services they provide, so they can be included with dignity on the society, ensuring economic and social benefits for this workers. The methodology adopted was based on the amount of residue collected by the 44 cooperated members of the Rio Claro‟s waste pickers cooperative to estimate the potential of collect and recycling did by 210 autonomous waste pickers who are active on city streets. It was observed that the cooperative collects the equivalent of 10.2% of all recyclable residues generated by city population. However, with the potential that these autonomous waste pickers have, which together could contribute 465 tonnes of solid residues per month, or 5,570 tons a year...
Resumo:
Actually the energy efficiency is making more space in the industry, due to the search for the sustainability, the electrical energy costs reduction, the goals achievement or the efficiency of production processes. In consumer goods industries, such a beverage industry, as the work is based, the productivity is directly related to the electrical energy consumption. The development of methodologies and/or routines, in addition to some tools which allow to align more efficiently these two aspects (production and consumption of electrical energy), in the viewpoint of the Energy Conservation, is very important. In this case, the study will show the Plant Modulation concepts, a production management methodology, based in some factors related to the productive process, installed equipment, production supplies and energy cost. The proposed methodology was implanted in a plant along 2015 and show the results, in face to confirm its efficiency. Finally, in this study, it was shown the capacity of Plant Modulation to positively impact in the energy efficiency inside a big industry
Resumo:
The objective of this work is to stimulate a debate about the idea of a possible foreign language policy. It seeks to do so from an overview of the structural changes of recent decades - those affecting the economy, information and communication technologies, geopolitics and identities - in order to draw attention to the renewed importance and the role that the language management issues are assuming in this new context. Considering the foreign language policy a theoretical and practical essential tool for the management of language in a globalized world, the focus of the discussion rests on four main aspects: the origins of the notion of foreign language policy; the relationship with the foreign policy of the State; its effectiveness through the intervention on corpus, status and acquisition of the language; and the possibility of their formulation by agents other than the State
Resumo:
This study aims to analyze the implementation of mediation in the school environment of São Paulo State Education Network through the figure of Teacher School and Community Mediator (PMEC). Mediation arises, as an alternative and effective method for conflict resolution from existing interpersonal relationships at school. The methodology used was the exploratory and empirical research literature on the subject mediation and the analysis of the resolutions of the Secretariat of São Paulo State Education establishing the School Protection System (SPE) and made possible the performance of the PMEC within that environment. Authors like Bonafé-Schmitt (2010); Caetano, Freire and Ferreira (2009); Calcaterra (2002); Freire (2010); Jares (2002); Lederach (1996); Littlejohn and Domenici (1999); Morgado and Oliveira (2009); Torremorell (2008) and Vecchi and Greco (1999) were selected in order to provide greater familiarity with the subject mediation and conflict mediation later in the school environment. The concept of mediation, mediation templates and profiles of mediators will be explained as well as PMEC function features as regards the selection methods training main assisted cases, assignments that are stipulated by the guiding documents and what actually happens in daily practice verified the reports obtained through a semi-structured interview. Finally, we present the PMEC situation regarding the review by the leaders and attended school community and the acceptance of their work within that environment