50 resultados para apportionment of costs
em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"
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This work describes a methodology developed for determination of costs associated to products generated in a small wastewater treatment station for sanitary wastewater from a university campus. This methodology begins with plant component units identification, relating their fluid and thermodynamics features for each point marked in its process diagram. Following, its functional diagram is developed and its formulation is elaborated, in exergetic base, describing all equations for these points, which are the constraints for exergetic production cost problem and are used in equations to determine the costs associated to products generated in SWTS. This methodology was applied to a hypothetical system based on SWTS former parts and presented consistent results when compared to expected values based on previous exergetic expertise. (C) 2008 Elsevier Ltd. All rights reserved.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
Analysis of diametrical wear of grinding wheel and roundness errors in the machining of steel VC 131
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Due to the high industrial competitiveness, the rigorous laws of environmental protection, the necessary reduction of costs, the mechanical industry sees itself forced to worry more and more with the refinement of your processes and products. In this context, can be mentioned the need to eliminate the roundness errors that appear after the grinding process. This work has the objective of verifying if optimized nozzles for the application of cutting fluid in the grinding process can minimize the formation of the roundness errors and the diametrical wear of grinding wheel in the machining of the steel VC 131 with 60 HRc, when compared to the conventional nozzles. These nozzles were analyzed using two types of grinding wheels and two different cutting fluids. Was verified that the nozzle of 3mm of diameter, integral oil and the CBN grinding wheel, were the best options to obtain smaller roundness errors and the lowest diametrical wears of grinding wheels.
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Modern agriculture demands investments in technology that allows the farmers to improve productivity and quality of their products, aiming to establish themselves in a competitive market. However, the high costs of acquiring and maintaining such technology may be an inhibiting factor to its spread and acceptance, mainly to a large number of small grain Brazilian farmers, who need low cost innovative technological solutions, suitable for their financial reality. Starting from this premise, this paper presents the development of a low cost prototype for monitoring the temperature and humidity of grains stored in silos, and the economic implications of cost/benefit ratio of innovative applications of low cost technology in the process of thermometry of grains. The prototype was made of two electronic units, one for acquisition and another one for data reception, as well as software, which offered the farmers more precise information for the control of aeration. The data communication between the electronic units and the software was reliable and both were developed using low cost electronic components and free software tools. The developed system was considered as potentially viable to small grain Brazilian farmers; it can be used in any type of small silos. It provided reduction of costs of installation and maintenance and also offered an easy expansion system; besides the low cost of development when compared to similar products available in the Brazilian market.
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According to the environmental legislation enforced in Brazil and the process of marketing globalization, the commitment of the nations to the preservation of the environment is intensified. By reason of nature's negative responses to its intensive use, awareness then appears from enterprises and agencies about how the anthropic action over the environment needs to be minimized, becoming a challenge: development and sustainability. In this context, the present work made use of the Mechanical tillage of the soil, as a technique to apply, in a large scale, the strategies and methods to recover mined areas that were researched and developed experimentally by researchers on a theme project about the recovering of degraded areas. This work was conducted in the Amazon ecosystem, inside the Jamari National Forest - Rondônia (FLONA do Jamari), in deactivated cassiterite mines. The objectives of this work were to: Develop a computational program capable of managing a database and assist in the selection of machines and preparation methods to execute the operations of topographical reconstitution and tillage of surfaces in areas degraded by the mineral exploitation of cassiterite. Use the program that was developed in the planning of costs and operational development, for the operations required in the strategies for recovering the areas. Analyze the vegetable productivity in the mobilized areas and the quality of the superficial mobilization, making use of indicators and tillage methods. Evaluate, through biological indicators, the efficiency of the recovery strategies and techniques that were mechanized and applied on the location. The results showed that the developed computational program (SGMAD) served the methodological purposes (the analysis of costs and operational capacity) established for the planning and the selection of the tillage machines and methods in the areas of mineral exploitation of cassiterite. The applied methods and quality of the superficial mobilization were significant to the development of leguminous plants in the areas. The use of biological indicators (microbial biomass and enzymatic activity) in the evaluation of the adopted techniques and strategies revealed that the planting of leguminous plants and their posterior incorporation have been promoting gradually positive alterations in some of the analyzed soil/substract parameters. © 2010 WIT Press.
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The breeding of crocodilians is still a recent activity in Brazil. Its peak was in the 1990's, but it has gaps in its production, as there are no norms for the commercial breeding of these animals in captivity. However, its economic potential is great, and the search for ecological balance and viability of commercial production has become a challenge among farmers of this activity. Therefor, the objective of the study was to economically analyze the production of Caiman crocodilus yacare on a farm located in Caceres, state of Mato Grosso, identifying relevant items of costs in the activity, as well as the parameters related to the profitability and viability of the activity. The economic results for the breeding of this animal were positive, with profitability ratios higher than 70%.
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A mecanização da colheita de madeira permite maior controle dos custos e pode proporcionar reduções em prazos relativamente curtos. Além disso, tem um lugar de destaque na humanização do trabalho florestal e no aumento do rendimento operacional. O presente trabalho teve por objetivo avaliar o desempenho de operadores de harvester em função do tempo de experiência na atividade. Foram avaliados oito operadores do sexo masculino, com idade entre 23 e 46 anos. O estudo consistiu na análise do volume de madeira colhida pelo harvester. O tempo de experiência afeta significativamente o rendimento operacional dos operadores de harvester. Tal rendimento aumenta expressivamente nos primeiros 18 meses de experiência, mantendo-se em ascensão nos próximos 26 meses. Após os 44 meses de experiência, o rendimento dos operadores tende a reduzir, revelando as possíveis acomodações do cotidiano. Tais resultados permitem concluir que por volta dos 50 meses de experiência na atividade de operação de harvester, se faz necessária a adoção de medidas de reciclagem, motivação, entre outras, a fim de proporcionar aos operadores melhores condições de trabalho que os possibilitem continuar exercendo a atividade de forma eficiente e rentável à empresa.
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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The aim of this study was to analyze the cost of production and economic viability of production of Lambari in Monte Castelo/SP, with the primary market for the live-bait for sport fishing of carnivorous fish. To calculate the operating cost structure was used the model proposed by the Instituto de Economia Agricola from São Paulo/Brazil. In analyzing the economic viability of investment, we determined the Internal Rate of Return (IRR) and Pay Back Period. It was noted that the inputs represented approximately 74.0% of the EOC (Effective Operating Cost). In the rentability analysis (short term), there was an operating profit of R$ 3,133.45 for a cycle, with a profitability of 18.65% for four months of production, a cost price of R$ 13.02 kg(-1). For viability of the activity (long term), the results were attractive to recovery capital from the 3(rd) year (Pay Back), with an IRR of 25.68% and 89.0% return on the producer in 5 years (BCR - benefit cost ratio). The study of costs and economic viability analysis reinforce the importance of rational management in the productive system and the importance of planning and managing the profitability of the activity.
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Foi estudada a adição de resíduo de panificação (RP) em substituição ao milho, na dieta de novilhos Holandeses. Foram aplicados quatro tratamentos, correspondendo, respectivamente, à adição de 0%, 10%, 20% e 30% de RP na mistura de concentrados, em substituição ao milho. A alimentação fornecida foi ração completa, peletizada, contendo 30% de feno de Coast-cross (Cynodon dactylon L.) como volumoso. O delineamento experimental foi o de blocos casualizados, com quatro tratamentos e cinco repetições, para um total de 20 animais. Foram avaliados o consumo de matéria seca, conversão alimentar, ganho de peso, perímetro torácico e altura da cernelha. Avaliou-se a incidência de diarréia, por meio de observação diária das fezes. O experimento iniciou quando os animais atingiram 90 kg de peso vivo médio, e durou 120 dias. Os resultados não mostraram diferença estatística significativa entre os tratamentos em relação aos parâmetros estudados. A adição do RP causou redução de 3,74%, 7,44% e 10,90% no custo de alimentação, respectivamente nos níveis 10%, 20% e 30% de RP, em comparação com a dieta-controle. O RP é uma fonte alternativa viável para a alimentação e redução dos custos de criação dos novilhos.
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O surgimento de novas tecnologias e serviços vem impondo mudanças substanciais ao tradicional sistema de telecomunicações. Múltiplas possibilidades de evolução do sistema fazem da etapa de planejamento um procedimento não só desejável como necessário, principalmente num ambiente de competitividade. A utilização de metodologias abrangentes e flexíveis que possam auxiliar no processo de decisão, fundadas em modelos de otimização, parece um caminho inevitável. Este artigo propõe um modelo de programação linear inteiro misto para ajudar no planejamento estratégico de sistemas de telecomunicações, e em particular da rede de acesso. Os principais componentes de custo e receita são identificados e o modelo é desenvolvido para determinar a configuração da rede (serviços, tecnologias, etc) que maximize a receita esperada pelo operador do sistema. O conceito de números fuzzy é adotado para avaliar o risco técnico-econômico em situações de imprecisão nos dados de demanda. Resultados de experimentos computacionais são apresentados e discutidos.
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A produção industrial de aves e suínos mostrou enormes avanços nos últimos anos, principalmente devido ao aumento dos conhecimentos na área de genética e de nutrição. Na área de avaliação dos alimentos e das exigências nutricionais de animais monogástricos, as melhoras se dão a passos largos, devido á seriedade com que os profissionais encaram a responsabilidade de fazer pesquisa de qualidade dentro e fora do país. Neste trabalho serão abordadas as metodologias que permitem melhorar a utilização dos alimentos de maneira mais eficiente e econômica. Serão citados alguns cuidados e procedimentos essenciais para executar adequadamente experimentos de desempenho com aves e suínos. Na atualidade, para a realização de experimentos com monogástricos, é necessário: definir claramente os objetivos, utilizar animais com peso inicial uniforme, usar número adequado de repetições e de animais por unidade experimental. Testes de médias devem ser usados para as variáveis qualitativas e quando a variável independente for quantitativa aplicar análise de regressão. O nível de significância utilizado (5, 7, 10%) pode variar conforme a importância econômica da característica estudada. A adequada condução dos ensaios, sejam de crescimento ou de digestibilidade, é fundamental para que as ferramentas apresentadas possam ter efetividade, resultando na melhora da produtividade e na redução dos custos e da excreção de nutrientes.
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The present work aims to raise the costs of high-cost drugs used to treat patients of Refractory Schizophrenia in ambulatory unit. The study was carried out in the Psychosocial Support Center, which treated 33 patients with these medications, during the period of June, 2005 to May, 2006. Data analysis disclosed that the mostly used drugs to treat the carriers of Refractory Schizophrenia were: clozapina and risperidona. It was observed that the treatment with olanzapina is more expensive than that with risperidona. The study concluded that the analysis of the consumption and costs of drugs of high cost is necessary to subside better management of the expenses and new investments in the service. Moreover, the necessity of more studies in the area was also identified to contribute with the control of costs.
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Pós-graduação em Ciências Sociais - FFC
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Pós-graduação em Agronomia (Energia na Agricultura) - FCA