Gestão estratégica de custos: estudos de casos de empresas industriais do setor de construção naval, localizadas no Estado do Rio de Janeiro

A competição atualmente vivida pelas organizações tem despertado o interesse em desenvolver formas de superar a concorrência e com isso, prosperar no mercado. Uma das formas de superar a concorrência é gerir os custos de forma estratégica para que seja possível superar a concorrência. A gestão estratégica de custos tem por finalidade ampliar os horizontes da análise de custos, ou seja, ela visa cobrir as deficiências existentes nos sistemas tradicionais de custeio, pois em sua análise irá considerar a cadeia de valor como um todo e não somente os processos internos em que há agregação de valor por parte da empresa. Assim, o objetivo da presente pesquisa foi investigar as características dos sistemas de custos e como as empresas da indústria de construção naval do Estado do Rio de Janeiro estão utilizando informações de custos para dar suporte à gestão estratégica, procurando investigar aspectos relativos a esta prática; assim, tem-se como propósito verificar a aplicação da teoria no setor. Para isso, foram realizados estudos casos em cinco empresas da indústria de construção naval, as empresas estudadas, constituem uma amostra não probabilística, ou seja, amostra por acessibilidade. O estudo constatou que mesmo às empresas não utilizando o método de custeio recomendando pela literatura, é dada uma especial atenção nas transações ocorridas ao longo da cadeia de valor, o que permite gerir os custos de maneira eficiente. Isso mostra a proximidade de diversas ações tomadas pelas empresas estudadas e a literatura sobre gestão estratégica de custos

Estudo dos resíduos eletroeletrônicos de uma prestadora de services do setor naval, com vistas ao gerenciamento ambiental.

Esta pesquisa usou o estudo de caso para analisar os resíduos eletroeletrônicos gerados em uma Empresa prestadora de serviços atuante no setor naval. Após breve reflexão sobre a relação homem-natureza, apresenta-se o conceito de resíduos sólidos e suas classificações, introduzindo-se dados que embasam o impacto dos eletroeletrônicos na geração de resíduos no Brasil. Em seguida, discorre-se sobre a evolução da eletricidade e da eletrônica até os dias atuais, passando-se a comentar os aspectos e impactos da produção e descarte dos dispositivos eletroeletrônicos, que utilizam algumas substâncias tóxicas em sua manufatura. Destacam-se alguns caminhos alternativos para os resíduos eletroeletrônicos como o reuso, o reaproveitamento e a reciclagem que abriram caminhos para novos negócios. O estudo se volta para uma abordagem da legislação ambiental, mencionando aspectos da legislação dos Estados Unidos e da Europa, além de discorrer sobre fatos relevantes do ordenamento jurídico ambiental brasileiro, com ênfase na Política Nacional de Resíduos Sólidos. Esta Seção se encerra com um breve resumo do alinhamento do setor naval à legislação ambiental, através do uso das normas ISO da série 14.000. Prossegue-se com a descrição da Empresa onde se realizou o estudo de caso, apresentando-se um resumo acerca de sua trajetória, estrutura de funcionamento e a situação da gestão ambiental. Em seguida, é descrita a metodologia usada para o desenvolvimento do estudo de caso, detalhando-se os tipos de pesquisa e procedimentos utilizados para a caracterização dos resíduos eletroeletrônicos, bem como as ferramentas de gestão usadas para sua análise. Discorre-se, então, sobre o estudo de caso realizado na Empresa, com a apresentação das ações e pesquisas realizadas acerca de seus processos de geração e descarte de resíduos eletroeletrônicos. Os dados obtidos neste estudo foram analisados à luz do conhecimento ambiental e gestor e, com o auxílio de algumas ferramentas de gestão, foram selecionados os resíduos eletroeletrônicos mais impactantes e os com possibilidade de serem gerenciados pela Empresa. Encerrando o trabalho, as conclusões sobre o estudo e as sugestões para a melhoria do gerenciamento dos resíduos eletroeletrônicos são disponibilizadas para uso da Empresa, propondo-se também a implementação de um sistema de gerenciamento integrado para todos os resíduos nela gerados.

Análisis Comparativo de las Estrategias Corporativas de las Empresas del Sector Naval Vasco

En el siguiente trabajo se va a estudiar el concepto de estrategias corporativas aplicadas al sector naval. En primer lugar, se explica el concepto teórico de estrategias corporativas, analizando diferentes tipos de autores especializados en el campo y mencionando las estrategias corporativas que pueden llevar a cabo las empresas. En segundo lugar nos centraremos en la situación actual del sector naval, tomando como referencia dos casos en particular.

A survey of process hygiene in the Sri Lankan prawn industry. 1. Hygiene status of raw materials and products

A survey of processing hygiene in the Sri Lankan prawn industry has shown that the incoming raw material has extremely high bacterial loadings; about 50% of samples analysed had a total count in excess of 10,000,000/g. Although beheading reduces the count, ineffective temperature control during processing means that the final total count of raw, shell-on, P.U.D. and P.A.D. prawns, as well as cooked prawns, is in excess of 1,000,000/g. - the maximum level specified by many importing countries.

A survey of process hygiene in the Sri Lankan prawn industry. 2. The hygiene status of personnel

Of 262 personnel tested, 137 (52%) were found to be positive for Staphylococcus aureus. Among individual companies the prevalence of S. aureus ranged from 92% (Company No. 1) to 22% (Company No. 2). Although five companies provided a sanitiser hand-dip, this was found to be ineffective for the control of S. aureus. Provision of hand-washing facilities, of protective clothing and of toilet facilities was found to be inadequate for an export food industry.

A survey of process hygiene in the Sri Lankan prawn industry. 3. Critical control points

Of fifteen processing plants surveyed in Sri Lanka, only five were found to have a prawn process which was adequately controlled. Most common process faults were: inadequate chilling of prawns after a wash in 30°C, mains water, the use of large blocks of ice to cool prawns, and high ratios of prawns to ice. There was also ample scope for cross-contamination of the processed prawns.

VAMP - a vision based sensor network for health care hygiene

Adequate hand-washing has been shown to be a critical activity in preventing the transmission of infections such as MRSA in health-care environments. Hand-washing guidelines published by various health-care related institutions recommend a technique incorporating six hand-washing poses that ensure all areas of the hands are thoroughly cleaned. In this paper, an embedded wireless vision system (VAMP) capable of accurately monitoring hand-washing quality is presented. The VAMP system hardware consists of a low resolution CMOS image sensor and FPGA processor which are integrated with a microcontroller and ZigBee standard wireless transceiver to create a wireless sensor network (WSN) based vision system that can be retargeted at a variety of health care applications. The device captures and processes images locally in real-time, determines if hand-washing procedures have been correctly undertaken and then passes the resulting high-level data over a low-bandwidth wireless link. The paper outlines the hardware and software mechanisms of the VAMP system and illustrates that it offers an easy to integrate sensor solution to adequately monitor and improve hand hygiene quality. Future work to develop a miniaturized, low cost system capable of being integrated into everyday products is also discussed.

Hand hygiene noncompliance and the cost of hospital-acquired methicillin-resistant Staphylococcus aureus infection.

BACKGROUND: Hand hygiene noncompliance is a major cause of nosocomial infection. Nosocomial infection cost data exist, but the effect of hand hygiene noncompliance is unknown. OBJECTIVE: To estimate methicillin-resistant Staphylococcus aureus (MRSA)-related cost of an incident of hand hygiene noncompliance by a healthcare worker during patient care. DESIGN: Two models were created to simulate sequential patient contacts by a hand hygiene-noncompliant healthcare worker. Model 1 involved encounters with patients of unknown MRSA status. Model 2 involved an encounter with an MRSA-colonized patient followed by an encounter with a patient of unknown MRSA status. The probability of new MRSA infection for the second patient was calculated using published data. A simulation of 1 million noncompliant events was performed. Total costs of resulting infections were aggregated and amortized over all events. SETTING: Duke University Medical Center, a 750-bed tertiary medical center in Durham, North Carolina. RESULTS: Model 1 was associated with 42 MRSA infections (infection rate, 0.0042%). Mean infection cost was $47,092 (95% confidence interval [CI], $26,040-$68,146); mean cost per noncompliant event was $1.98 (95% CI, $0.91-$3.04). Model 2 was associated with 980 MRSA infections (0.098%). Mean infection cost was $53,598 (95% CI, $50,098-$57,097); mean cost per noncompliant event was $52.53 (95% CI, $47.73-$57.32). A 200-bed hospital incurs $1,779,283 in annual MRSA infection-related expenses attributable to hand hygiene noncompliance. A 1.0% increase in hand hygiene compliance resulted in annual savings of $39,650 to a 200-bed hospital. CONCLUSIONS: Hand hygiene noncompliance is associated with significant attributable hospital costs. Minimal improvements in compliance lead to substantial savings.

Legacy Resource Management Program Archaeological Reconnaissance Survey, United States Naval Academy, Annapolis, MD.

The Archaeological Reconnaissance Survey of United States Naval Academy will provide the Navy with a rich understanding of the history of this property. A National Register of Historic Places District, such as the Academy, deserves a thorough analysis of its past, in order to preserve what exists and to plan for the future. The goal of this project is to investigate the history of the Academy through traditional historic research, innovative computer analysis of historic maps, oral history interviews, and tract histories. This information has been synthesized to provide the Navy with a planning tool for Public Works, a concise look at the cartographic history of the Academy, and reference manual of the vast amounts of information which have been gathered during the course of this project. This information can serve as a reference tool to help the Public Works department comply with Section 106 regulations of the Historic Sites Preservation Act, with regard to construction. It can also serve as a source of cartographic history for those interested in the Academy's physical development, and as a way of preserving the culture of residents in Annapolis. This program and archaeological survey will ultimately serve to add to the rich history of the United States Naval Academy while preserving an important part of our nation's heritage.

Data collection in support of the modelling of naval vessels

Evacuation analysis of passenger and commercial shipping can be undertaken using computer-based simulation tools such as maritimeEXODUS. These tools emulate human shipboard behaviour during emergency scenarios; however it is largely based around the behaviour of civilian passengers and fixtures and fittings of merchant vessels. If these tools and procedures are to be applied to naval vessels there is a clear requirement to understand the behaviour of well-trained naval personnel interacting with the fixtures and fittings that are exclusive to warships. Human factor trials using Royal Navy training facilities were recently undertaken to collect data to improve our understanding of the performance of naval personnel in warship environments. The trials were designed and conducted by staff from the Fire Safety Engineering Group (FSEG) of the University of Greenwich on behalf of the Sea Technology Group (STG), Defence Procurement Agency. The trials involved a selection of RN volunteers with sea-going experience in warships, operating and traversing structural components under different angles of heel. This paper describes the trials and some of the collected data.

The divulgation of hygiene-sanitation matters at the start of Spanish radio (1933-1957)

The work analyse from a journalistic point of view the history radio divulgation of health during the Second Republic and the start of the Franco era. For it, printed sources of the health broadcast conferences have been analysed. The most frequently used radio genre was a combination of informative monologue and monologue opinion. Questions relating to maternal-juvenile health were the most disseminated. In general, the radio language employed responded to the needs for clarity, as well as adapting the message to the target audience. With Francoism, the political slogans were incorporated and the gender discussions were given more importance.