Implantação do método activity based costing na logística interna de uma empresa química

Este trabalho tem como objetivo apresentar como o método ABC - activity based costing foi implantado para realizar o custeio da logística interna da empresa química BASF SA., situada na cidade de Guaratinguetá - SP. Apresentam-se: a descrição do processo de mudança do método de custeio tradicional para o método ABC, as dificuldades encontradas e como foram ultrapassadas, bem como as vantagens constatadas pela empresa. O departamento de logística da empresa funciona como um prestador de serviços, atendendo a todos os processos produtivos das divisões (unidades de negócio) existentes na planta de Guaratinguetá, no que concerne à armazenagem e ao fornecimento de matérias-primas, além de atuar na retirada e na armazenagem de produto acabado. Como principais resultados, obteve-se uma distribuição de custos mais justa entre as divisões da planta, identificação de oportunidades de melhoria nos processos logísticos, identificação de processo e atividades que não agregavam valor aos produtos, entre outros. Finalmente, o processo de implantação e os resultados foram muito bem avaliados pelos gestores, o que foi decisivo para a adoção do método ABC como sistema gerencial de custos logísticos da empresa.

A molecular mechanism for Lys(49)-phospholipase A(2) activity based on ligand-induced conformational change

Agkistrodon contortrix laticinctus myotoxin is a Lys(49)- phospholipase A(2) (EC 3.1.1.4) isolated from the venom of the serpent A contortrix laticinctus (broad-banded copperhead). We present here three monomeric crystal structures of the myotoxin, obtained under different crystallization conditions. The three forms present notable structural differences and reveal that the presence of a ligand in the active site (naturally presumed to be a fatty acid) induces the exposure of a hydrophobic surface (the hydrophobic knuckle) toward the C terminus. The knuckle in A contortrix laticinctus myotoxin involves the side chains of Phe(121) and Phe(124) and is a consequence of the formation of a canonical structure for the main chain within the region of residues 118-125. Comparison with other Lys(49)-phospholipase A(2) myotoxins shows that although the knuckle is a generic structural motif common to all members of the family, it is not readily recognizable by simple sequence analyses. An activation mechanism is proposed that relates fatty acid retention at the active site to conformational changes within the C-terminal region, a part of the molecule that has long been associated with Ca2+-independent membrane damaging activity and myotoxicity. This provides, for the first time, a direct structural connection between the phospholipase active site and the C-terminal myotoxic site, justifying the otherwise enigmatic conservation of the residues of the former in supposedly catalytically inactive molecules.

Utilização do custeio baseado em atividades em centro de material e esterilização como ferramenta gerencial

Pós-graduação em Enfermagem (mestrado profissional) - FMB

Diabete e gravidez: estudo prospectivo do custo benefício da hospilização comparado com atenção ambulatorial

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Antibacterial activity of four glass ionomer cements used in atraumatic restorative treatment

The in vitro antibacterial activity of four glass ionomer cements ( Fuji IX, Ketac Molar, Vidrion R and Vitromolar) indicated for Atraumatic Restorative Treatment ( ART) was studied against strains of bacteria involved in the development of oral diseases, Streptococcus mutans, Streptococcus sobrinus, Lactobacillus acidophilus and Actinomyces viscosus. The agar plate diffusion test was used for the cultures, which included chlorhexidine as a positive control. The results demonstrated that all the cements evaluated presented antibacterial activity. Based on the results of this study, it can be concluded that Fuji IX and Ketac Molar presented the most effective antibacterial activity considering the ART approach.

Postharvest quality of twelve onion cultivars grown in the Southeast of Brazil

Onions (Allium cepa L.) are grown in different parts of the Brazilian territory and are considered the third most important vegetable crop cultivated in the country, only behind potatoes and tomatoes. The present work was carried out aiming to evaluate the postharvest quality of twelve different onion cultivars grown in the Southeast of Brazil. Onions of the cultivars; 'Adocicada', 'Branca', 'Picante' and 'Roxa' were harvested in commercial fields and the cultivars 'Princesa', 'Serrana', 'Bulbo duplo', 'Granex 33', 'XP 6803', 'XP 8418', 'RP 6010' and 'Superex' were obtained in experimental fields. After harvest, bulbs were taken to the postharvest laboratory and evaluated for total soluble solids, titratable acidity, and pungency (aliinase activity). For total soluble solids 'Superex' had the lowest sugar content (5.4 degrees Brix) whereas the cultivar named 'Picante' showed the highest Brix (11.0 degrees Brix) among the studied materials. For titratable acidity, it was verified that 'Serrana' had the lowest acid content (0.094 g piruvic acid.100 g(-1) FW) whereas 'Branca' showed the highest content of organic acids. When pungency was evaluated it was verified that aliinase activity varied from 1.37 pg piruvic acid.100 g(-1) FW for 'Adocicada' to 12.18 mu g piruvic acid.100 g(-1) FW for 'Roxa', which was considered to have hot pungency (high alliinase activity and low TSS/TA), whereas 'Bulbo duplo' was evaluated as pungent (high alliinase activity and TSS/TA). The combination of the studied characteristics indicated that an onion with high pungency must have high aliinase activity and titratable acidity, whereas sweet onions shall have high soluble solids contents and low aliinase activity. Based on this information, 'Branca' bulbs were considered acids (weak pungency and high acidity), whereas 'Adocicada', 'Princesa', and 'Serrana' bulbs are sweet, due to low alliinase activity and titratable acidity. 'Superex', 'XP 6803', 'Granex 33' and 'Picante' had a moderately pungent flavor (alliinase activity intermediate and low TSS/TA), but 'XP 8418' and 'RP 6010' flavor was evaluated as lightly pungent (low alliinase activity TSS/TA).

Atividade radicular da soja: definição de um método

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

Social and financial aspects of the artisanal fisheries of Middle Sao Francisco River, Minas Gerais, Brazil

The presence or absence of motorized boats, partnerships and multispecies catches characterize the fisheries of Sao Francisco River, Minas Gerais, Brazil. Fishing activity based on 109 interviews, carried out in the wet (high water: February and March) and dry (low water: July and August) seasons, with professional fishermen are described. Aiming to identify the fishery income components, a covariance model was proposed, with the income as the response variable, related to the factors: fishing ground, use of motorized or paddle boat; seasonality; presence of fishing assistant, and the following covariates: capture in weight in the week Frier to the interview, fisherman experience in yrs; and distance (km) travelled for fishing. The results indicated that the main contributions to income were the absence of an engine (because of high price of the fuel), the absence of a partner (because of low capture) and the amount of fish caught by the fishermen.

Avaliação de mutagenicidade e antimutagenicidade de diferentes frações de Pterogyne nitens (Leguminosae), utilizando ensaio de micronúcleo em Tradescantia pallida

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

Detecção do gene de peroxidase em sementes de soja pela reação da polimerase em cadeia (PCR)

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

Peptídeos derivados da proteína bacteriana YacG : síntese e estudos de estrutura-função

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Lipídeo e vitamina C em dietas práticas para a Tilápia no Nilo (Oreochromis niloticus)

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

Os desafios para o trabalho nas carvoarias de Ribas do Rio Pardo/MS

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

O trabalho com grupos no programa saúde da família na perceção dos pacientes participantes: criando redes de ajuda e construindo cidadania

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Trabalho docente e problematização da prática pedagógica à luz da Teoria Histórico-Cultural

Pós-graduação em Educação - FFC