712 resultados para time-driven activity-based costing
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O objetivo dessa dissertação é estabelecer um modelo quantitativo de gestão de riscos estratégicos de um ativo de produção de petróleo, notadamente o valor em risco do seu fluxo de caixa e de sua rentabilidade. Para tanto, foi utilizado um modelo de fluxo de caixa onde a receita operacional foi definida como variável estocástica. A receita operacional foi estimada a partir de uma função de perdas que descreve o volume de produção de petróleo, e de uma trajetória de preços definida por um modelo geométrico browniano sem reversão a média e com volatilidade descrita por um processo GARCH. Os resultados obtidos demonstram que o modelo proposto é capaz de fornecer informações importantes para a gestão de riscos de ativos de produção de petróleo ao passo que permite a quantificação de diferentes fatores de risco que afetam a rentabilidade das operações. Por fim, o modelo aqui proposto pode ser estendido para a avaliação do risco financeiro e operacional de um conjunto de ativos de petróleo, considerando sua estrutura de dependência e a existência de restrições de recursos financeiros, físicos e humanos.
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O presente estudo teve como objetivo investigar a atitude do professor face à sua profissão. Pretendeu-se determinar, nesta atitude, a influência dos fatores tempo de atuação no magistério, tipo de formação universitária e pertinência à rede de ensino oficial ou particular. Uma vez que não há uma definição de atitude que cubra todos os tipos de determinação atitudinal, na presente investigação, considerou-se que a atitude envolve um estado de satisfação ou insatisfação em relação aos seguintes objetos atitudinais considerados como pertinentes à profissão de professor: desempenho no trabalho, motivação para o trabalho, status social da profissão, status econômico da profissão, formação técnica, atualização profissional, apoio à profissão, coesão na classe e contribuição para a educação. A amostra foi retirada da população de professores da Rede Estadual e Particular de Ensino do Município de Cabo Frio, no Estado do Rio de Janeiro. Para a pesquisa, elaborou-se uma escala de atitude em duas fases distintas: a escala de atitude - forma experimental e a escala de atitude -forma definitiva. Os resultados encontrados permitem concluir que o fator tempo de atuação no magistério provoca uma diferença significativa quanto ao estado de satisfação do professor, pois o escore médio obtido na escala pelos professores com 5 anos ou mais de atuação foi significativamente superior ao escore médio obtido pelos professores com menos de 5 anos de atuação no magistério. Os outros fatores, tipo de formação universitária e pertinência à rede de ensino particular ou oficial, não se mostraram significativos para o estabelecimento de diferenças significativas quanto ao estado de satisfação do professor.
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A cinza de casca de arroz é um resíduo agro-industrial decorrente do processo de queima da casca de arroz, sendo largamente encontrada no Rio Grande do Sul, pois, historicamente, este Estado é o maior produtor de arroz no Brasil, com cerca de 45% da produção nacional. Empregada como fonte de energia, a casca de arroz é queimada em diversas empresas; algumas, devido à sua natureza, incorporam a cinza ao produto, mas a maioria não encontra outro destino que não o descarte em forma de aterro, criando, assim, um problema ambiental de poluição do solo, do ar e de rios e córregos. No entanto, devido à presença de elevado percentual de sílica (SiO2) na sua constituição, a cinza de casca de arroz pode ter vários empregos. Na construção civil, pode ser empregada como pozolana, conforme vários estudos já vêm demonstrando. Porém, encontra restrições por motivos como sua cor escura, que confere aos cimentos, argamassas e concretos aos quais é adicionada, uma coloração também escura, e a falta de uniformidade apresentada em termos de características químicas e, principalmente, mineralógicas. A cor escura não é um problema de ordem técnica, mas estética e de aceitação no mercado. Já a composição mineralógica está associada à atividade pozolânica e a falta de uniformidade do material disponível implica na incerteza do grau de reatividade. Este trabalho teve o objetivo de verificar a viabilidade técnica do emprego de cinzas de casca de arroz residuais na confecção de cimentos Portland composto e/ou pozolânico, a partir de beneficiamentos das mesmas, que associam tratamentos físicos, químicos e/ou térmicos, os quais têm como finalidade reverter e/ou minimizar os aspectos negativos citados. Para tanto, foram empregadas três cinzas de casca de arroz, oriundas de diferentes processos de produção e com composições mineralógicas distintas. Após definidos os tratamentos a serem aplicados, através de seleção pelos critérios de cor e composição mineralógica, as cinzas tratadas foram avaliadas quanto à sua pozolanicidade, pelo Índice de Atividade Pozolânica (IAP) da NBR 5752 e também por um IAP alterado, proposto neste trabalho. A produção de cimentos com CCA beneficiada se deu a partir de um cimento base com substituição por CCA, em massa e em diferentes percentuais. Tais cimentos foram avaliados quanto à resistência à compressão, aos tempos de pega, à pozolanicidade e à expansibilidade a quente. A análise dos dados obtidos indica que os tratamentos propostos e/ou a associação deles resultam em beneficio no desempenho das cinzas, em pelo menos um dos vários aspectos considerados. A presente pesquisa permite concluir que as CCA residuais têm potencial para serem empregadas na produção de cimentos, tanto aquelas menos cristalinas, quanto as mais cristalinas. Para tanto, devem ser beneficiadas, sendo pelo menos submetidas a tratamento físico para redução de sua granulometria. Se outros objetivos forem pretendidos, como coloração clara, os tratamentos térmico ou químico podem ser empregados.
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The thesis, prepared with basis on deductive reasoning (through the utilization of general concepts of the fundamental rights theory) and on inductive logic (by means of the consideration of particular situations in which the theme has been approached) deals with the criminal investigation and the prohibition of anonymity in the Brazilian law system. The state criminal investigation activity presents not only a substantial constitutional basis, due to the objective dimension of fundamental rights (which imposes an obligation to protect these essential values), but also a formal constitutional basis, arising from the administrative principles of rule of law, morality and efficiency, referred to in article 37 of the Constitution. The criminal investigation, however, is not an unlimited pursuit, being restrained by the duty to consider fundamental rights that oppose to its realization. One of the limits of the state investigation activity, in the Brazilian law system, is the prohibition of anonymity, referred to in article 5°, IV, of the Constitution. This prohibition is a direct constitutional restriction to the freedom of expression that aims to ensure the credibility of the diffusion of ideas and prevent the abusive exercise of this fundamental right, which could harm both persons and the state, with no possibility of punishment to the offending party. Generally, based on this prohibition, it is affirmed that a criminal investigation cannot begin and progress founded on anonymous communication of crimes. Informations about crimes to the investigative authorities require the correct identification of the stakeholders. Therefore, it is sustained that the prohibition of anonymity also comprehends the prohibition of utilization of pseudonyms and heteronyms. The main purpose of this essay is to recognize the limits and possibilities in starting and conducting criminal investigations based on communication of crimes made by unidentified persons, behind the veil of anonymity or hidden by pseudonyms or heteronyms. Although the prohibition of article 5°, IV, of the Constitution is not submitted to direct or indirect constitutional restrictions, this impediment can be object of mitigation in certain cases, in attention to the constitutional values that support state investigation. The pertinence analysis of the restrictions to the constitutional anonymity prohibition must consider the proportionality, integrated by the partial elements of adequacy, necessity and strict sense proportionality. The criminal investigation is a means to achieve a purpose, the protection of fundamental rights, because the disclosure of facts, through the investigatory activity, gives rise to the accomplishment of measures in order to prevent or punish the violations eventually verified. So, the start and the development of the state criminal investigation activity, based on a crime communication carried out by an unidentified person, will depend on the demonstration that the setting up and continuity of an investigation procedure, in each case, are an adequate, necessary and (in a strict sense) proportional means to the protection of fundamental rights
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Onions (Allium cepa L.) are grown in different parts of the Brazilian territory and are considered the third most important vegetable crop cultivated in the country, only behind potatoes and tomatoes. The present work was carried out aiming to evaluate the postharvest quality of twelve different onion cultivars grown in the Southeast of Brazil. Onions of the cultivars; 'Adocicada', 'Branca', 'Picante' and 'Roxa' were harvested in commercial fields and the cultivars 'Princesa', 'Serrana', 'Bulbo duplo', 'Granex 33', 'XP 6803', 'XP 8418', 'RP 6010' and 'Superex' were obtained in experimental fields. After harvest, bulbs were taken to the postharvest laboratory and evaluated for total soluble solids, titratable acidity, and pungency (aliinase activity). For total soluble solids 'Superex' had the lowest sugar content (5.4 degrees Brix) whereas the cultivar named 'Picante' showed the highest Brix (11.0 degrees Brix) among the studied materials. For titratable acidity, it was verified that 'Serrana' had the lowest acid content (0.094 g piruvic acid.100 g(-1) FW) whereas 'Branca' showed the highest content of organic acids. When pungency was evaluated it was verified that aliinase activity varied from 1.37 pg piruvic acid.100 g(-1) FW for 'Adocicada' to 12.18 mu g piruvic acid.100 g(-1) FW for 'Roxa', which was considered to have hot pungency (high alliinase activity and low TSS/TA), whereas 'Bulbo duplo' was evaluated as pungent (high alliinase activity and TSS/TA). The combination of the studied characteristics indicated that an onion with high pungency must have high aliinase activity and titratable acidity, whereas sweet onions shall have high soluble solids contents and low aliinase activity. Based on this information, 'Branca' bulbs were considered acids (weak pungency and high acidity), whereas 'Adocicada', 'Princesa', and 'Serrana' bulbs are sweet, due to low alliinase activity and titratable acidity. 'Superex', 'XP 6803', 'Granex 33' and 'Picante' had a moderately pungent flavor (alliinase activity intermediate and low TSS/TA), but 'XP 8418' and 'RP 6010' flavor was evaluated as lightly pungent (low alliinase activity TSS/TA).
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O conhecimento do potencial da mineralização dos compostos orgânicos nitrogenados do solo é fundamental para o uso eficiente do N em sistemas de produção agrícola. Com o objetivo de avaliar a atividade de proteases e suas relações com os teores de diferentes formas de N em Latossolo Vermelho distrófico cultivado com laranjeira, foram coletadas amostras de solo em duas profundidades (0-10 e 10-20 cm), na linha de projeção da copa e nas entrelinhas, nos meses de novembro e dezembro/98, fevereiro e março/99. em março/99, época recomendada para a diagnose foliar, também foram coletadas amostras de folhas. As amostras de solo foram avaliadas com relação à atividade de proteases e aos teores de N-amoniacal, N-nitrato, N-total, N-amoniacal obtido após incubação anaeróbia (N-pot) e N-amoniacal extraído por solução de CaCl2 sob autoclavagem (N-autoclave). Nas amostras de folha, determinou-se o teor de N-total. A atividade de proteases foi influenciada pelo local e pela profundidade de amostragem, tendo sido mais elevada na linha de projeção da copa e profundidade de 0-10 cm. A aplicação de fertilizante orgânico causou aumento na atividade de proteases, principalmente na camada de 0-10 cm. O coeficiente de correlação entre atividade de proteases e outros métodos para avaliação da disponibilidade de N dependeu da época, do local e da profundidade de amostragem. A correlação entre o N-foliar, obtido na época indicada para diagnose foliar, a atividade de proteases e as demais formas para avaliar disponibilidade de N (N-amoniacal, N-nitrato, N-autoclave e N-pot) variou com a época de amostragem. A atividade de proteases foi positiva e altamente correlacionada com o N-foliar, obtido na época indicada para fins de diagnose foliar, para amostras de terra retiradas nas entrelinhas (0-10 cm), no mês de dezembro/1998.
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The search for ever smaller device and without loss of performance has been increasingly investigated by researchers involving applied electromagnetics. Antennas using ceramics materials with a high dielectric constant, whether acting as a substract element of patch radiating or as the radiant element are in evidence in current research, that due to the numerous advantages offered, such as: low profile, ability to reduce the its dimensions when compared to other devices, high efficiency of ratiation, suitability the microwave range and/or millimeter wave, low temperature coefficient and low cost. The reason for this high efficiency is that the dielectric losses of ceramics are very low when compared to commercially materials sold used in printed circuit boards, such as fiberglass and phenolite. These characteristics make ceramic devices suitable for operation in the microwave band. Combining the design of patch antennas and/or dielectric resonator antenna (DRA) to certain materials and the method of synthesis of these powders in the manufacture of devices, it s possible choose a material with a dielectric constant appropriate for the design of an antenna with the desired size. The main aim of this work is the design of patch antennas and DRA antennas on synthesis of ceramic powders (synthesis by combustion and polymeric precursors - Pe- chini method) nanostructured with applications in the microwave band. The conventional method of mix oxides was also used to obtain nanometric powders for the preparation of tablets and dielectric resonators. The devices manufactured and studied on high dielectric constant materials make them good candidates to have their small size compared to other devices operating at the same frequency band. The structures analyzed are excited by three different techniques: i) microstrip line, ii) aperture coupling and iii) inductive coupling. The efficiency of these techniques have been investigated experimentally and compared with simulations by Ansoft HFSS, used in the accurate analysis of the electromagnetic behavior of antennas over the finite element method (FEM). In this thesis a literature study on the theory of microstrip antennas and DRA antenna is performed. The same study is performed about the materials and methods of synthesis of ceramic powders, which are used in the manufacture of tablets and dielectric cylinders that make up the devices investigated. The dielectric media which were used to support the analysis of the DRA and/or patch antennas are analyzed using accurate simulations using the finite difference time domain (FDTD) based on the relative electrical permittivity (er) and loss tangent of these means (tand). This work also presents a study on artificial neural networks, showing the network architecture used and their characteristics, as well as the training algorithms that were used in training and modeling some parameters associated with the devices investigated
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Eutrophication has been listed as one of the main problems of water pollution on a global level. In the Brazilian semi-arid areas this problem takes even greater proportions due to characteristical water scarcity of the region. It is extremely important to the predictive eutrophication models development and to the reservoirs management in the semi-arid region, studies that promotes understanding of the mechanisms responsible for the expansion and control of algae blooms, essential for improving the water quality of these environments. The present study had as its main aims, evaluate the temporal pattern of trophic state, considering the influence of nutrients (N and P) and the light availability in the water column in the development of phytoplankton biomass, and perform the mathematical modelling of changes in phosphorus and chlorophyll a concentrations in the Cruzeta man-made lake located on Seridó, a typical semi-arid region of Rio Grande do Norte. To this, a fortnightly monitoring was performed in the reservoir in 05 stations over the months of March 2007 to May 2008. Were measured the concentrations of total phosphorus, total organic nitrogen, chlorophyll a, total, fixed and volatile suspended solids, as well as the measure of transparency (Secchi) and the profiles of photosynthetic active radiation (PAR), temperature, pH, dissolved oxygen and electrical conductivity in the water column. Measurements of vertical profiles have shown some periods of chemical and thermal stratification, especially in the rainy season, due to increased water column depth, however, the reservoir can be classified as warm polimitic. During the study period the reservoir was characterized as eutrophic considering the concentrations of phosphorus and most of the time as mesotrophic, based on the concentrations of chlorophyll a, according to the Thornton & Rast (1993) classification. The N:P relations suggest N limitation, conversely, significant linear relationship between the algae biomass and nutrients (N and P) were not observed in our study. However, a relevant event was the negative and significant correlation presented by Kt and chlorophyll a (r ² = 0.83) at the end of the drought of 2007 and the rainy season of 2008, and the algal biomass collapse observed at the end of the drought season (Dec/07). The equation used to simulate the change in the total phosphorus was not satisfactory, being necessary inclusion of parameters able to increase the power of the model prediction. The chlorophyll a simulation presented a good adjustment trend, however there is a need to check the calibrated model parameters and subsequent equation validation
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The current dissertation is linked to the research line Poéticas da modernidade e da pós-modernidade (modern and post modern poetics), which is being developed for the Programa de Pós-graduação em Estudos da Linguagem (Program of post graduation in language studies), in the area of Literatura Comparada (comparative literature) CCHLA/UFRN. The main aim of the research is to show the reading of Primero sueño by sor Juana Inés de la Cruz, in the middle of the contemporary age, through an eclectic analysis which elucidates the baroque in its most recent concept; the social context and the life as a nun of sor Juana and the analysis of the poetry starting from the glance to the literary text. The perception of the baroque eon universal as a constant artistic movement from its appearance to the present time thus highlighted based on the most modern studies by the baroque specialists: Eugênio d Ors, O barroco (s/d), Severo Sarduy, Barroco (s/d) and Gilles Deleuze, A dobra: Leibniz e o barroco (1991). In that research, it will be presented the translation/transcreation of the study object corpus still guided by the translatological theories of Haroldo de Campos (2004), Da tradução como criação e como crítica, Walter Benjamin (1971), A tarefa do tradutor and Jacques Derrida (2006), Torres de Babel
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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This study evaluated the spatial, time and alimentary niches of Tropidurus hispidus and Tropidurus semitaeniatus in sympatry in a caatinga of Rio Grande do Norte, Brazil, as well as their foraging and termoregulatory behaviors, the activity body temperature and their reproductive and fat body cycles. Monthly excursions, from October 2006 to May 2008, were conducted at the Ecological Station of the Seridó (ESEC Seridó), Serra Negra do Norte municipality, using specific methodology for investigation of the aforementioned objectives. The two species presented similarities in space niche use, mainly in rocky habitat, however they differed in vertical microhabitat use with T. hispidus using a larger vertical microhabitat range. In the dry season the time of activity of both species was bimodal. In the wet season T. semitaeniatus showed a unimodal activity period, while T. hispidus maintained an bimodal activity period. In terms of importance in the diet, to both species, Hymenoptera/Formicidae and Isoptera predominated during the dry season. In the wet season, although Hymenoptera/Formicidae had larger importance among the prey items, lizards opportunistically predated on Lepidoptera larvae, Coleoptera larvae/adults and Orthoptera nymphs/adults. The foraging intensity revealed differences between the species, mainly in the wet season, when T. semitaeniatus was more active than T. hispidus. The mean activity body temperature of T. semitaeniatus was significantly higher than that of T. hispidus. The thermoregulatory behavior showed that during the dry season T. hispidus and T. semitaeniatus spent more time in shade or under filtered sun. In the wet season, T. hispidus did not show differences in the amount of time spent among the light exposure locations, however T. semitaeniatus spent most of their time exposed to direct sun or filtered sun. The reproductive cicle of T. hispidus and T. semitaeniatus occurred from the middle of the dry season to the beginning of the wet season. In both species, female reproductive activity was influenced by precipitation, whereas males exhibited spermatozoa in their testes throughout the year, and their reproductive activity was not related with any of the climatic variables analysed. In the two species, the fat storage varied inversely with reproductive activity, and there was no difference in fat body mass between females and males. We concluded that the segregation between T. hispidus and T. semitaeniatus in this caatinga area occurs in vertical space use, in the largest vagility of T. hispidus in microhabitat use and larger range size of their alimentary xviii items. Additionally, significant seasonal differences in relation to the activity period, body temperature, and foraging and termoregulatory behaviors between these two Tropidurus species facilitate their coexistence.
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The physical and environmental factors presented by each habitat and the rhythm of behavior patterns strongly influence the ecology and behavior of the all living beings. At same time this factors may provide clues about the structure of a population and its ecological balance. The organizational structure, ecology and behavior of a species appraised in a region if we know be in balance when compared to the same type of appraisal made in a degraded area can provide a clear view of how the anthropogenic influences acted on these species and what steps can be taken in order to mitigate the effects and keep the population. The region where this study was conducted is, like most areas of port, subject to intense physical and environmental degradation. With the emerging interest of change in the quality of these environments also by the companies themselves that use the port services, the proposed study aimed to characterize the use of habitat, the distribution of behavioral activities carried out throughout the day and influence of geomorphology of the bed, depth and variation of tide on the expression of the behavior of Sotalia guianensis in the port of Maceio - Alagoas. From this information will be possible establish parameters for comparison with other populations of S. guianensis and establish conservation measures for the population occurring in the port of Maceio - AL, serving also as a basis for conservation actions future performed in other port regions
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The genus Herpsilochmus is composed mainly of cryptic species, among them is Herpsilochmus rufimarginatus, which is currently represented by four subspecies: H. r. rufimarginatus, H. r. frater, H. r. scapularis and H. r. exiguus. Differences in plumage and vocalization suggest that there are more than one species involved in this complex. Thus this and other subspecific taxa need urgent revision, the disjunct distribution of this species also allows us to infer the relationship between birds that occur in this biome and / or different centers of endemism. This study aims to make a taxonomic revision of the taxa included in the complex time Herpsilochmus rufimarginatus based on morphological, morphometric, vocals and geographical distribution of this bird. Besides creating distribution models current potential and make the reconstruction of the distribution bygone using ecological niche modeling, and testing the niche conservatism and divergence between different subspecies. Consultations for examination of the skins of specimens of the museums: Museum of Zoology, University of São Paulo (MZUSP), National Museum of Rio de Janeiro (MN) and Emilio Goeldi Museum of Pará (MPEG), and the skins deposited at the collection of Ornithological Federal University of Rio Grande do Norte (COUFRN). We studied the following measures length of specimens: exposed culmen, culmen and total culmen nostril, tarsus, wing and tail flattened. The voice analysis was performed with vocalizations banks and / or digital banks people where 17 voice parameters were measured. This information and more available in the literature were used to assemble a bunch of data under the limit distribution of taxa and generate ecological niche models. This analyzes carried out in the program Maxent, having as model selection criterion the AUC, and the models were greater than 0.80 are considered good models. Environmental data for the realization of the modeling were downloaded on the website of Worldclim. The morphometric information, vocals and geographic distribution point for the separation of these taxa to be considering various uni and multivariate analyzes. The potential distribution models performed well (AUC> 0.80), and its distribution associated with environmental characteristics of the Amazon forest and Atlantic forest (forests of south and southeast, northeast and forest). The reconstruction of the distribution indicates a possible contact between the southern part of the Atlantic forest in the northern part of the Amazon. The analysis of niche overlap showed a low overlap between taxa and comparisons between the null model and the generated overlay link probably occurring niche conservatism. The data suggest that the taxa that occur in the Amazon and Atlantic forest represent three distinct species