848 resultados para time driven activity based costing


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Specific traditional plate count method and real-time PCR systems based on SYBR Green I and TaqMan technologies using a specific primer pair and probe for amplification of iap-gene were used for quantitative assay of Listeria monocytogenes in seven decimal serial dilution series of nutrient broth and milk samples containing 1.58 to 1.58×107 cfu /ml and the real-time PCR methods were compared with the plate count method with respect to accuracy and sensitivity. In this study, the plate count method was performed using surface-plating of 0.1 ml of each sample on Palcam Agar. The lowest detectable level for this method was 1.58×10 cfu/ml for both nutrient broth and milk samples. Using purified DNA as a template for generation of standard curves, as few as four copies of the iap-gene could be detected per reaction with both real-time PCR assays, indicating that they were highly sensitive. When these real-time PCR assays were applied to quantification of L. monocytogenes in decimal serial dilution series of nutrient broth and milk samples, 3.16×10 to 3.16×105 copies per reaction (equals to 1.58×103 to 1.58×107 cfu/ml L. monocytogenes) were detectable. As logarithmic cycles, for Plate Count and both molecular assays, the quantitative results of the detectable steps were similar to the inoculation levels.

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Real-time estimates of output gaps and inflation gaps differ from the values that are obtained using data available long after the event. Part of the problem is that the data on which the real-time estimates are based is subsequently revised. We show that vector-autoregressive models of data vintages provide forecasts of post-revision values of future observations and of already-released observations capable of improving estimates of output and inflation gaps in real time. Our findings indicate that annual revisions to output and inflation data are in part predictable based on their past vintages.

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This paper deals with the complex issue of reversing long-term improvements of fertility in soils derived from heathlands and acidic grasslands using sulfur-based amendments. The experiment was conducted on a former heathland and acid grassland in the U.K. that was heavily fertilized and limed with rock phosphate, chalk, and marl. The experimental work had three aims. First, to determine whether sulfurous soil amendments are able to lower pH to a level suitable for heathland and acidic grassland re-creation (approximately 3 pH units). Second, to determine what effect the soil amendments have on the available pool of some basic cations and some potentially toxic acidic cations that may affect the plant community. Third, to determine whether the addition of Fe to the soil system would sequester PO4− ions that might be liberated from rock phosphate by the experimental treatments. The application of S0 and Fe(II)SO4− to the soil was able to reduce pH. However, only the highest S0 treatment (2,000 kg/ha S) lowered pH sufficiently for heathland restoration purposes but effectively so. Where pH was lowered, basic cations were lost from the exchangeable pool and replaced by acidic cations. Where Fe was added to the soil, there was no evidence of PO4− sequestration from soil test data (Olsen P), but sequestration was apparent because of lower foliar P in the grass sward. The ability of the forb Rumex acetosella to apparently detoxify Al3+, prevalent in acidified soils, appeared to give it a competitive advantage over other less tolerant species. We would anticipate further changes in plant community structure through time, driven by Al3+ toxicity, leading to the competitive exclusion of less tolerant species. This, we suggest, is a key abiotic driver in the restoration of biotic (acidic plant) communities.

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The cost of a road construction over its service life is a function of design, quality of construction as well as maintenance strategies and operations. An optimal life-cycle cost for a road requires evaluations of the above mentioned components. Unfortunately, road designers often neglect a very important aspect, namely, the possibility to perform future maintenance activities. Focus is mainly directed towards other aspects such as investment costs, traffic safety, aesthetic appearance, regional development and environmental effects. This doctoral thesis presents the results of a research project aimed to increase consideration of road maintenance aspects in the planning and design process. The following subgoals were established: Identify the obstacles that prevent adequate consideration of future maintenance during the road planning and design process; and Examine optimisation of life-cycle costs as an approach towards increased efficiency during the road planning and design process. The research project started with a literature review aimed at evaluating the extent to which maintenance aspects are considered during road planning and design as an improvement potential for maintenance efficiency. Efforts made by road authorities to increase efficiency, especially maintenance efficiency, were evaluated. The results indicated that all the evaluated efforts had one thing in common, namely ignorance of the interrelationship between geometrical road design and maintenance as an effective tool to increase maintenance efficiency. Focus has mainly been on improving operating practises and maintenance procedures. This fact might also explain why some efforts to increase maintenance efficiency have been less successful. An investigation was conducted to identify the problems and difficulties, which obstruct due consideration of maintainability during the road planning and design process. A method called “Change Analysis” was used to analyse data collected during interviews with experts in road design and maintenance. The study indicated a complex combination of problems which result in inadequate consideration of maintenance aspects when planning and designing roads. The identified problems were classified into six categories: insufficient consulting, insufficient knowledge, regulations and specifications without consideration of maintenance aspects, insufficient planning and design activities, inadequate organisation and demands from other authorities. Several urgent needs for changes to eliminate these problems were identified. One of the problems identified in the above mentioned study as an obstacle for due consideration of maintenance aspects during road design was the absence of a model for calculating life-cycle costs for roads. Because of this lack of knowledge, the research project focused on implementing a new approach for calculating and analysing life-cycle costs for roads with emphasis on the relationship between road design and road maintainability. Road barriers were chosen as an example. The ambition is to develop this approach to cover other road components at a later stage. A study was conducted to quantify repair rates for barriers and associated repair costs as one of the major maintenance costs for road barriers. A method called “Case Study Research Method” was used to analyse the effect of several factors on barrier repairs costs, such as barrier type, road type, posted speed and seasonal effect. The analyses were based on documented data associated with 1625 repairs conducted in four different geographical regions in Sweden during 2006. A model for calculation of average repair costs per vehicle kilometres was created. Significant differences in the barrier repair costs were found between the studied barrier types. In another study, the injuries associated with road barrier collisions and the corresponding influencing factors were analysed. The analyses in this study were based on documented data from actual barrier collisions between 2005 and 2008 in Sweden. The result was used to calculate the cost for injuries associated with barrier collisions as a part of the socio-economic cost for road barriers. The results showed significant differences in the number of injuries associated with collisions with different barrier types. To calculate and analyse life-cycle costs for road barriers a new approach was developed based on a method called “Activity-based Life-cycle Costing”. By modelling uncertainties, the presented approach gives a possibility to identify and analyse factors crucial for optimising life-cycle costs. The study showed a great potential to increase road maintenance efficiency through road design. It also showed that road components with low investment costs might not be the best choice when including maintenance and socio-economic aspects. The difficulties and problems faced during the collection of data for calculating life-cycle costs for road barriers indicated a great need for improving current data collecting and archiving procedures. The research focused on Swedish road planning and design. However, the conclusions can be applied to other Nordic countries, where weather conditions and road design practices are similar. The general methodological approaches used in this research project may be applied also to other studies.

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Background: In Sweden, midwives play prominent supportive role in antenatal care by counselling and promoting healthy lifestyles. This study aimed to explore how Swedish midwives experience the counselling of pregnant women on physical activity, specifically focusing on facilitators and barriers during pregnancy. Also, addressing whether the midwives perceive that their own lifestyle and body shape may influence the content of the counselling they provide. Methods: Eight focus group discussions (FGD) were conducted with 41 midwives working in antenatal care clinics in different parts of Sweden between September 2013 and January 2014. Purposive sampling was applied to ensure a variation in age, work experience, and geographical location. The FGD were digitally recorded, transcribed verbatim, and analyzed using manifest and latent content analysis. Results: The main theme- "An on-going individual adjustment" was built on three categories: "Counselling as a challenge"; "Counselling as walking the thin ice" and "Counselling as an opportunity" reflecting the midwives on-going need to adjust their counselling depending on each woman's specific situation. Furthermore, counselling pregnant women on physical activity was experienced as complex and ambiguous, presenting challenges as well as opportunities. When midwives challenged barriers to physical activity, they risked being rejected by the pregnant women. Despite risking rejection, the midwives tried to promote increased physical activity based on their assessment of individual needs of the pregnant woman. Some participants felt that their own lifestyle and body shape might negatively influence the counselling; however, the majority of participants did not agree with this perspective. Conclusions: Counselling on physical activity during pregnancy may be a challenging task for midwives, characterized by on-going adjustments based on a pregnant woman's individual needs. Midwives strive to find individual solutions to encourage physical activity. However, to improve their counselling, midwives may benefit from further training, also organizational and financial barriers need to be addressed. Such efforts might result in improved opportunities to further support pregnant women's motivation for performance of physical activity.

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Consumir luxo é geralmente uma atividade individualista, baseada em propósitos hedonistas e de diferenciação. O consumo consciente, por outro lado, é estimulado por preocupações sociais e ambientais a respeito tanto do bem estar da sociedade atual como também das gerações futuras. Considerando apenas essas duas declarações, seria possível concluir que luxo e consumo conscientes são, então, paradoxais. No entanto, as motivações dos consumidores de luxo mostram um retrato diferente dessa realidade na qual é possível integrar luxo e consumo consciente. Esta pesquisa exploratória descreve o comportamento de consumo de consumidoras de luxo brasileiras e portuguesas e suas atitudes em relação ao consumo consciente. Foram realizadas 11 entrevistas com jovens brasileiras e 8 com jovens portuguesas para entender a sua preocupação social e ambiental ao consumir produtos de luxo e as semelhanças e diferenças entre consumidoras de ambos os países. Essa análise intercultural mostrou que as consumidoras brasileiras se preocupam mais com o status ao consumir produtos de luxo, enquanto as portuguesas tendem a ser mais discretas. Além disso, embora ambas comprem produtos de luxo em quantidades pequenas e os usem por vários anos, o que pode ser considerada como uma ação consciente, quando se trata de traduzir crenças sociais e ambientais nas escolhas de consumo, as portuguesas aparentam fazê-lo mais frequentemente, principalmente boicotando produtos por razões éticas. Este estudo fornece um importante avanço empírico em relação a trabalhos anteriores sobre consumo consciente e comportamento de consumo de luxo, conectando ambos os conceitos a fim de entender o consumo em um período de crescente conscientização a respeito da sustentabilidade.

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The focus of this dissertation is the study of work activities developed in the context of professional occupations characterized by varied previous schooling levels amongst those that work in them, and, at the same time, a high degree of complexity related to the typical tasks performed in the context of such professional practices. This dissertation intends to investigate the cook s professional activity, based on data from a determined specific professional genre in Natal (RN), in order to establish aspects related not only to the activity performed (activity which manifests itself empirically in registered behaviors), but also related to the real aspects of the work activity, that also compromises the non-realized options of the guiding of professional activity, be it by a matter of choice, be it due to the activity s own impediment. In this context, we tried to evaluate how much the professional activity observed keeps in relation to the reference practices of the professional genre, be it in terms of conformity, be it in terms of innovation (stylization) in relation to this genre. In addition, we tried to verify the contribution of the school and extra-school knowledge to the professional activity observed. Such work plan took on a preliminary step of the description of the socialprofessional profile of a cook in the city of Natal (RN), followed by a step of clinical labor approach, specifically utilizing as a methodological tool the simple and crossed self-confrontation procedure guided by the francophone theoretical referential of the Activity Clinic. The preliminary step in the description of profile of cooks from Natal (RN), of which 138 cooks took part in, evidenced three professional groupings, all predominantly masculine in their composition and fundamentally differentiated amongst each other by the time of professional activity, schooling type and time, work place and salary. The clinical approach step, composed by a pair of cooks, allowed us to verify elements of the cooks subordination to the professional genre, but also evidences of individual innovation (stylization) by these cooks, as well as the predominance of usage of extra-school knowledge when compared to school knowledge. We tried, in this step, to demonstrate how much the inclusion and submission to the genre dynamic, coordinated with the stylization initiatives, was able to contribute to the maintenance and amplification of the cook s power of acting in his professional practice.

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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.