50 resultados para Adoption of IFRS

em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"


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Transition to diets that are high in saturated fat and sugar has caused a global public health concern as the pattern of food consumption is a mayor modifiable risk factor for chronic non-communicable diseases Although agri food systems are intimately associated with this transition, agriculture and health sectors are largely disconnected in their priorities policy, and analysis with neither side considering the complex inter relation between agri trade patterns of food consumption health, and development We show the importance of connection of these perspectives through estimation of the effect of adopting a healthy diet on population health, agricultural production trade the economy and livelihoods, with a computable general equilibrium approach on the basis of case studies from the UK and Brazil we suggest that benefits of a healthy diet policy will vary substantially between different populations, not only because of population dietary intake but also because of agricultural production trade and other economic factors

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In this paper is presented an experimental research in which the grinding of seating surfaces of inlet engine valves was improved by the adoption of the most effective cutting fluid type, matching the new requirements of cutting fluid application. Four different types of cutting fluids (straight oil and three different types of soluble oils) were analyzed. As qualitative and quantitative evaluation parameters of the performance of the cutting fluids, the roughness, the grinding wheel wear, the cutting force and the workpiece residual stress were determined. As a conclusion, the straight oil was the cutting fluid that presented the best results in all of the parameters analyzed. Copyright © 2000 Society of Automotive Engineers, Inc.

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This study on the factors affecting the adoption of supply chain management (SCM) practices develops four hypotheses based on a literature review, and tests them using survey data of Brazilian electro-electronic firms. The results reveal the big picture of the SCM practices in the sector and suggest that contextual factors such as size, position and bargaining power affect the adoption of SCM practices, which are also more customer oriented. Sector characteristics are very important in analysing SCM practices. Contrary to the findings of literature, the relationship between competitive priorities and SCM practices was not supported statistically. © 2011.

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Brazil adopted SIRGAS2000 in 2005. This adoption called for the provision of the relationships between SIRGAS2000 and the previous reference frames used for positioning, mapping and GIS, namely, the Córrego Alegre (CA) and the South American Datum of 1969 (SAD 69). Two programs were designed for this purpose. The first one, TCGeo, provided the relationships based on three-translation Similarity Transformation parameters. TCGeo was replaced in December 2008, by ProGriD. ProGriD offers, besides the same similarity transformation as TCGeo, a set of transformations based on modelling the distortions of the networks used in the various realizations of CA and SAD 69. The distortion models are represented by a grid in which each node contains a transformation value in terms of difference in latitude and in longitude. The grid follows the same specifications of the NTv2 grid, which has been used in other countries, such as Canada, USA and Australia. This paper presents ProGriD and its main functionalities and capabilities. ©Springer-Verlag Berlin Heidelberg 2012.

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The aim of this study is to identify and analyse the factors that affect the adoption of Green Supply Chain Management practices based on empirical evidence from the Brazilian electronics sector. Data are collected in a survey of 100 electronics companies and analysed using statistical analysis of variance and regression methods. The study finds that the size of the company, previous experience with Environmental Management Systems, and the use of hazardous inputs are positively correlated with GSCM practices adoption. Surprisingly, formal pressure from the stronger tier/player in the supply chain is not correlated with the adoption of GSCM practices. Finally, we present some explanations for these findings and suggestions for future research. © 2013 Copyright Taylor and Francis Group, LLC.

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The aim of this research is to verify the relationship between the maturity levels of environmental management and the adoption of green supply chain management (GSCM) practices by electro-electronic companies in Brazil. In this work a two-phase research was conducted, with one quantitative and the other qualitative. The quantitative phase aimed to test whether a relationship between the maturity levels of environmental management and GSCM exists, while the qualitative phase tried to detail the characteristics of this relationship. The quantitative phase was conducted through a survey with 100 Brazilian electro-electronic companies and the collected data were processed using Structural Equation Modeling. For the qualitative phase, a multiple case study was conducted with three companies located in Brazil. The results indicate that: (1) The main hypothesis was confirmed and considered statistically valid, indicating that, indeed, the maturity level of environmental management influences the adoption of GSCM practices; (2) a coevolution tends to occur between the environmental maturity and the GSCM practices; that is, the more developed is the company's environmental management, more complex GSCM practices are adopted; and (3) the GSCM internal practices tend to present a greater relative adoption than the external practices; these external practices of GSCM tend to be adopted when the company is inserted in a higher environmental stage and/or operates under a scenario of stronger normative environmental pressure. By the way, this is the first research mixing survey and case studies on GSCM in Brazil. (C) 2014 Elsevier B.V. All rights reserved.

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We analysed the written statements of libraries that have adopted the bookstore model for coherence or lack of coherence with common public library guidelines. We used a text-based Foucauldian genealogical discourse analysis to investigate the written statements used by libraries that have adopted BISAC and other aspects of the bookstore model. Libraries adopting bookstore models such as BISAC should consider the potential consequences of adopting a commercial model for a public entity. This paper has practical implications for libraries considering adopting any aspect of the bookstore model, but especially the BISAC system, as it examines the potential benefits and drawbacks of the bookstore model popular in some libraries with respect to the purposes and goals of public libraries. BISAC application in libraries seems to be part of a trend of applying commercial practices, values and terminology in libraries, perhaps not with the purpose of replacing libraries with bookstores, but with the aim for both systems to converge into a new kind of commercial entity and context. The influence of one kind of system over the other does not seem to be totally reciprocal, since the application of library practices, values and standards in bookstores has not had the same effects and resonance as has occurred in the opposite direction.

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The present work aims at analyzing how the adoption of a proactive environmental management via green operational practices (GOPs) correlates to the Green Performance (GrP) of a given set of ISO 9001-certified firms in Brazil. To this end, we elaborated a conceptual framework about environmental management, GOPs, and GrP Such theoretical foundation supported the development of empirical research through quantitative analysis. For the analysis, 75 questionnaires were collected from ISO 9001 certified companies. Data was analyzed by with statistical tools such as descriptive analysis, correlation analysis, and Structural Equation Modeling (SEM). The results demonstrate that the adoption of GOPs, in fact, exerts a positive impact on the GrP of the firms. This work contributes to a better understanding of green manufacturing in Brazil's industrial sector

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The objective of this study is to analyze the adoption of lean thinking practices at Brazilian auto part companies. For such, a survey was conducted at 75 sector companies. The results reveal that among all practices, the “systematic search for continuous improvement" obtained the highest implementation average. In terms of correlation, interdependence was observed among all Lean Manufacturing variables, most especially between LM5 (Kanban) and LM6 (Just-in-Time). This correlation can be explained by the importance of Kanban systems when implementing Just-inTime.

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This study aimed to assess the student-furniture interface from anthropometric parameters of the sitting posture. The sample was composed of 887 students from two public schools in the State of Parana - Brazil, which attended children from 7 to 17 years of age. The data collection used anthropometric measures of the sitting position, a questionnaire containing a human body diagram for indication of discomfort areas and photographic records to verify postural and ergonomic inadequacies in classroom. The following anthropometric variables were measured: popliteal height, sacro-popliteal length, hip width, lumbar support height, and elbow and thigh height. Percentiles 5 and 95 of anthropometric variables showed differences statistically significant, with variation coefficient greater than 30%. In relation to body discomfort, the highest occurrences were recorded for ankle, knees and shoulder joints as well as for spine and buttocks. It was concluded that children use school furniture that does not meet their anthropometric standards, which favored the adoption of incorrect postures and contributed to the emergence of musculoskeletal problems that can interfere with their educational process.

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The fall armyworm, Spodoptera frugiperda (J. E. Smith), is one of the most important maize pests in the Americas and particularly in South America. With the adoption of genetically modified plants expressing Bacillus thuringiensis toxins for lepidopterous pest control, there is a need for establishing strategies to delay the development of insect resistance (e.g. refuge areas). Thus, information on target insects' dispersal is essential to improve pest management techniques. The objective of this work was to evaluate the dispersal capacity of S. frugiperda adults using mark-release-recapture techniques. Insects were marked using red oil-soluble dye in the larval artificial diet. Marked adults were released twice in each growing season (dry and wet) in southeastern Brazil in 2006 and 2007. Recapture of marked insects was performed using light and pheromone traps. Males are more attracted to light traps than females and the recapture rate was higher in the dry season than in the rainy season. The most adequate model to explain the relationship between flight distance and number of recaptured insects is y = a(2)/ (1+ (2a(1.8)+ bx))((2.6)), where y is the distance and x is the number captured. The maximum recapture distances were 806 m for males and 608 m for females. Therefore, strategies for establishment of refuges should take such distances into consideration.

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To investigate the nutrition-related habits (NRH) of Brazilian adolescents and evaluate the associations with risk factors.Cross-sectional school-based was carried out among high school adolescents aged 14-18 years (n = 1,759) from public and private schools from two cities. The NRH were investigated by the weekly consumption of vegetables, fruit, sweet food and fried food. Risk factors investigated were: city, sex, age, socioeconomic status and nutritional status. In statistics, Poisson regression was used with robust variance adjustment.Data indicated low consumption of fruits and vegetables, 70.0 and 71.0%, respectively, and high consumption of sweets and fried food, 66.7 and 63%, respectively. Boys showed risk of inadequate intake of vegetables [prevalence ratios (PR) 1.10, 95% CI 1.01-1.16] and fruit (PR 1.09, 95% CI 1.01-1.16). Furthermore, adolescents who live in Maringa had greater likelihood of consuming vegetables and fruit (20 and 25%, respectively). However, they presented risk of inadequate consumption of sweets (PR 1.19, 95% CI 1.11-1.28) for adolescents who live in Presidente Prudente.We concluded that inadequate NRH show high prevalence among adolescents and indicate the need to employ educational strategies that promote the adoption of more healthy habits and behaviors.

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The microbiological monitoring of the water used for hemodialysis is extremely important, especially because of the debilitated immune system of patients suffering from chronic renal insufficiency. To investigate the occurrence and species diversity of bacteria in waters, water samples were collected monthly from a hemodialysis center in upstate São Paulo and tap water samples at the terminal sites of the distribution system was sampled repeatedly (22 times) at each of five points in the distribution system; a further 36 samples were taken from cannulae in 19 hemodialysis machines that were ready for the next patient, four samples from the reuse system and 13 from the water storage system. To identify bacteria, samples were filtered through 0.22 mu m-pore membranes; for mycobacteria, 0.45 mu m pores were used. Conventional microbiological and molecular methods were used in the analysis. Bacteria were isolated from the distribution system (128 isolates), kidney machine water (43) and reuse system (3). Among these isolates, 32 were Gram-positive rods, 120 Gram-negative rods, 20 Gram-positive cocci and 11 mycobacteria. We propose the continual monitoring of the water supplies in hemodialysis centers and the adoption of effective prophylactic measures that minimize the exposure of these immunodeficient patients to contaminated sources of water.

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