Activity-based costing para hospitais

Esta dissertação de mestrado apresenta os métodos convencionais de custeio descritos na literatura. Também discute os método de custeio mais utilizados pelos serviços de saúde norte-americanos. Apresenta a fundamentação teórica e descreve um método de aplicação do Sistema de Custos Baseado em Atividades (ABC - Activity-Based Costing). Conclui mostrando um exemplo prático da aplicação do Activity-Based Costing em um hospital

Análise do tratamento dado aos custos indiretos de fabricação (CIF) : um estudo de caso baseado no sistema de custeio ABC (activity based costing)

Apresenta as principais limitações dos Sitemas tradicionais de custos, as bases teóricas que fundamentam o Sistema de Custeio Baseado em Atividades - ABC Activity Based Costing, enuncia uma metodologia de aplicação do Sistema ABC para o cálculo da lucratividade de linhas diferentes de produtos e descreve a aplicação da metodologia enunciada em um estudo de caso, realizado em uma empresa do setor de bens de capital

Uma comparação entre "activity-based costing" e teoria das restrições, no contexto da contabilidade gerencial

Trata da área de controladoria, comparando duas diferentes teorias, Activity-Based Costing (ABC) e Teoria das Restrições (TOC), e suas medidas de desempenho. Analisa a proposta das duas teorias para a contabilidade gerencial (interna) sem abordar a contabilidade para fins externos. O estudo é concentrado nos aspectos gerenciais, na base teórica e na forma como as duas teorias dirigem as ações e reações dos administradores e, conseqüentemente, como moldam as estratégias das empresas. A Teoria das Restrições é explicada em maior detalhe já que sua metodologia não é tão difundida quanto a do ABC.

Interests prices and the Barosky - Summers resolution of the Gibson paradox under the gold standard

This paper presents a structural monetary úamework featunng a demand function for non-monetary uses of gold, such as the one drawn by Barsky and Summers in their 1988 analy8ÚI of the Gibson Paradox as a natural concomitant of the gold standard period. That structural model predicts that the laws of behavior of nominal prices and interest rates are functions of the rules set by the government to command the money supply. !ta fiduciary vemon obtaina Fisherian relationships &8 particular cases. !ta gold atandard 801ution yields a modelsimilar to the Barsky and Summers model, in which interest rates are exogeneous and subject to shocb. This paper integrates governnment bonds into the analysis, treats interest rates endogenously, and ahifts the responsibility for the shocb to the government budgetary financing policies. The Gibson paradox appears as "practically" the only cl&18 of behavioral pattern open for interest rates and price movements under apure gold standard economy. Fisherian-like relationshipe are utterly ruled out.

Can deviation from standard beauty become appealing?: an age perspective

When exploring new perspectives on the impact of non-idealized vs. idealized body image in advertising, studies have focused mainly on body size, i.e., thin vs. heavy (Antioco et al., 2012; Smeesters & Mandel, 2006). Age remains largely unexplored, and the vast majority of ads in the market depict young models. The purpose of this research is therefore to investigate which images in advertisements – young or mature models – are more persuasive for older women (40+ years old). In this investigation, two studies were conducted. The first part was an exploratory analysis with a qualitative approach, which in turn helped to formulate the hypothesis tested in the subsequent experiment. The results of the in-depth interviews suggested a conflict over notions of imprisonment (need to follow beauty standards) and freedom (wish to deviate). The results of the experiment showed essentially that among older consumers, ads portraying older models were as persuasive as ads portraying younger models. Limitations and future research are discussed.

Mathematical analysis of maximum power generated by photovoltaic systems and fitting curves for standard test conditions

The rural electrification is characterized by geographical dispersion of the population, low consumption, high investment by consumers and high cost. Moreover, solar radiation constitutes an inexhaustible source of energy and in its conversion into electricity photovoltaic panels are used. In this study, equations were adjusted to field conditions presented by the manufacturer for current and power of small photovoltaic systems. The mathematical analysis was performed on the photovoltaic rural system I- 100 from ISOFOTON, with power 300 Wp, located at the Experimental Farm Lageado of FCA/UNESP. For the development of such equations, the circuitry of photovoltaic cells has been studied to apply iterative numerical methods for the determination of electrical parameters and possible errors in the appropriate equations in the literature to reality. Therefore, a simulation of a photovoltaic panel was proposed through mathematical equations that were adjusted according to the data of local radiation. The results have presented equations that provide real answers to the user and may assist in the design of these systems, once calculated that the maximum power limit ensures a supply of energy generated. This real sizing helps establishing the possible applications of solar energy to the rural producer and informing the real possibilities of generating electricity from the sun.

Cytogenetic analysis of the neotropical spider Nephilengys cruentata (Araneomorphae, tetragnathidae): standard staining, NORs, C-bands and base-specific fluorochromes

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Standard electrocardiographic values in Holstein calves

Este artigo apresenta valores eletrocardiográficos de 25 bezerros da raça Holandesesa, utilizando-se as derivações bipolares de membro (I, II, III), unipolares aumentadas de membro (avL, avR e avF) e uma derivação bipolar de torax (V10). Dois grupos com animais de diferentes idades foram comparados (18 a 72 horas e 27 a 33 dias de idade). Conclui-se que não houve diferença significativa entre os grupos nas ondas P, Q, R, S e T, nos intervalos PR, QRS, QT e ST e no eixo cardíaco.

Orthogonality criterion for banishing hydrino states from standard quantum mechanics

Orthogonality criterion is used to show in a very simple and general way that anomalous bound-state solutions for the Coulomb potential (hydrino states) do not exist as bona fide solutions of the Schrodinger, Klein-Gordon and Dirac equations. (C) 2007 Elsevier B.V. All rights reserved.

Accuracy of six minute walk test, stair test and spirometry using maximal oxygen uptake as gold standard

OBJETIVO: Determinar a acurácia das variáveis: tempo de escada (tTE), potência de escada (PTE), teste de caminhada (TC6) e volume expiratório forçado (VEF1) utilizando o consumo máximo de oxigênio (VO2máx) como padrão-ouro. MÉTODOS: Os testes foram realizados em 51 pacientes. O VEF1 foi obtido através da espirometria. O TC6 foi realizado em corredor plano de 120m. O TE foi realizado em escada de 6 lances obtendo-se tTE e PTE. O VO2máx foi obtido por ergoespirometria, utilizando o protocolo de Balke. Foram calculados a correlação linear de Pearson (r) e os valores de p, entre VO2máx e variáveis. Para o cálculo da acurácia, foram obtidos os pontos de corte, através da curva característica operacional (ROC). A estatística Kappa (k) foi utilizada para cálculo da concordância. RESULTADOS: Obteve-se as acurácias: tTE - 86%, TC6 - 80%, PTE - 71%, VEF1(L) - 67%, VEF1% - 63%. Para o tTE e TC6 combinados em paralelo, obteve-se sensibilidade de 93,5% e em série, especificidade de 96,4%. CONCLUSÃO: O tTE foi a variável que apresentou a melhor acurácia. Quando combinados o tTE e TC6 podem ter especificidade e sensibilidade próxima de 100%. Estes testes deveriam ser mais usados rotineiramente, especialmente quando a ergoespirometria para a medida de VO2máx não é disponível.

Development of phantom for radiographic image optimization of standard patient in the lateral view of chest and skull examination

We present the construction of a homogeneous phantom to be used in simulating the scattering and absorption of X-rays by a standard patient chest and skull when irradiated laterally. This phantom consisted of Incite and aluminium plates with their thickness determined by a tomographic exploratory method applied to the anthropomorphic phantom. Using this phantom, an optimized radiographic technique was established for chest and skull of standard sized patient in lateral view. Images generated with this optimized technique demonstrated improved image quality and reduced radiation doses. (c) 2006 Elsevier Ltd. All rights reserved.

Serological profile of buffalo (Bubalus bubalis) female calves vaccinated with standard Brucella abortus strain 19 vaccine using rose bengal, 2-mercaptoethanol and complement fixation tests

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Implant image quality in dental radiographs recorded using a customized imaging guide or a standard film holder

Objective: To compare a customized imaging guide and a standard film holder for obtaining optimally projected intraoral radiographs of dental implants.Material and methods: Intraoral radiographs of four screw-type implants with different inclination placed in an upper or lower dental phantom model were recorded by 32 groups of examiners after a short instruction in the use of the RB-RB/LB-LB mnemonic rule. Half of the examiners recorded the images using a standard film holder and the other half used a customized imaging guide. Each radiograph was assessed under blinded conditions with regard to rendering of the implant threads and was assigned to one of four quality categories: (1) perfect, (2) not perfect, but clinically acceptable, (3) not acceptable, and (4) hopeless.Results: For the upper jaw, the same number of exposures per implant were made to achieve an acceptable image (P = 0.86) by the standard film holder method (median = 2) and the imaging guide method (median = 2). For the lower jaw, medians for the imaging guide method and the film holder method were 1 and 2, respectively (P = 0.004). For the imaging guide method, the first exposure was rated as perfect/acceptable in 62% of the cases and for the film holder method in 41% of the cases (P = 0.013). After <= 2 exposures, 78% (imaging guide method) and 69% (film holder method) of the implant images were perfect/acceptable (P=0.23). The implant inclination did not have a major influence on the outcomes.Conclusion: Perfect or acceptable images were achieved after two exposures with the same frequency either using a customized imaging guide method or a standard film holder method. However, the use of a customized imaging guide method was overall significantly superior to a standard film holder method in terms of obtaining perfect or acceptable images with only one exposure.

Differential nutritional, endocrine, and cardiovascular effects in obesity-prone and obesity-resistant rats fed standard and hypercaloric diets

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