62 resultados para time driven activity based costing

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


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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.

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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.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Enfermagem (mestrado profissional) - FMB

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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

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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.

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Time-place learning based on food association was investigated in eight food-restricted Nile tilapias. Each fish was individually housed for 10 days in an experimental tank for adjustments to laboratory conditions, and fed daily in excess. Feeding was then interrupted for 17 days. Training was then started, based on a food-restricted regime in a tank divided into three interconnected compartments. Daily food was offered in one compartment (left or right side) of the tank in the morning and on the opposite side in the afternoon, for a continuous 30-day period. Frequency of choices on the right side was measured on days 10, 20 and 30 (during these test days, fish were not fed). Following this 30-day conditioning period, the Nile tilapias were able to switch sides at the correct period of the day to get food, suggesting that food restriction facilitates time-place learning discrimination. (C) 2007 Elsevier B.V. All rights reserved.

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Time-place learning based on food association was investigated in the fish Nile tilapia. During a 30-day period, food was placed at one side of the aquarium (containing three compartments) in the morning and at the opposite side in the afternoon. Learning was inferred by the number of correct side choices of all fish in each day of test (15th, 30th). During the test day, fish were not fed. The Nile tilapia did not learn to switch sides at the correct day period in order to get food, suggesting thus that this species does not have time-place learning ability.

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Time-place learning based on food association was investigated in the cichlids angelfish (Pterophyllum scalare) and pearl cichlid (Geophagus brasiliensis) reared in isolation, therefore eliminating social influence on foraging. During a 30-day period, food was placed in one side of the aquarium (containing three compartments) in the morning and in the opposite side in the afternoon. Learning was inferred by the number of correct side choices of all fish in each day of test (15th and 30th). During the test day fish were not fed. The angelfish learned to switch sides at the correct day period in order to get food, suggesting this species has time-place learning ability when individually reared. on the other hand, the same was not observed for pearl cichlid. (c) 2006 Elsevier B.V. All rights reserved.

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

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

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O objetivo deste estudo foi estimar a prevalência e os fatores associados à atividade física no lazer. Estudo transversal, de base populacional, utilizando-se os dados do Inquérito de Saúde no Município de São Paulo 2008 (ISA-Capital 2008), com 2.691 indivíduos de ambos os sexos e com 12 anos ou mais. As informações foram coletadas por entrevistas domiciliares e os participantes foram selecionados com base em amostragem probabilística por conglomerados em dois estágios. Para estimar atividade física no lazer foi utilizado o IPAQ, versão longa. Foram usados estatísticas descritivas, testes de associação pelo qui-quadrado, razões de prevalência e intervalos de 95% de confiança. Para análise ajustada foi realizada regressão múltipla de Poisson. Dos entrevistados, 16,4% referiram praticar atividade física suficiente no lazer. Os achados deste trabalho apontam a importância de incentivar a atividade física no lazer, associada ao sexo masculino, maior renda, idades mais jovens entre 12 e 29 anos, não uso do cigarro e referir não sentir-se cansado(a) frequentemente.