998 resultados para Análise de valor (Controle de custo)


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This study evaluates the cost effectiveness of municipalities in the state of Rio Grande do Norte in the execution of spending in basic education carried out in 2011, as well as analyze the determinants of the inefficiency of the same. For this, we used two methodological approaches (i) stochastic frontier cost, and (ii) analyze data envelopment (DEA), which allows to identify the efficient frontier of the municipalities analyzed non-parametrically. Results show that municipalities under review achieved low efficiency rates in the stochastic frontier cost, while the DEA method they achieved higher rates where nineteen among them reached full efficiency. The results suggest that a significant portion of the Potiguar municipalities should review its administrative practices, especially the means of allocation of resources. In regard to determining the efficiency observed distinct results by the two methods.

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This study is an analysis, on a trial basis, the fuel consumption of a Flex vehicle, operating with different mixtures of gasoline and ethanol in urban traffic, allowing more consistent results with the reality of the driver. Considering that most owners unaware of the possibility of mixing the fuel at the time of supply, thus enabling the choice of the most economically viable mixing gasoline / ethanol, resulting in lower costs and possibly a decrease in pollutant emission rates. Currently, there is a myth created by the people that supply ethanol only becomes viable if the value of not more than 70% of regular gasoline. However vehicles with this technology make it possible to operate with any percentage of mixture in the fuel tank, but today many of the owners of these vehicles do not use this feature effectively, because they ignore the possibility of mixing or the reason there is a deeper study regarding the optimal percentage of the mixture to provide a higher yield with a lower cost than proposed by the manufacturers.

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This study is an analysis, on a trial basis, the fuel consumption of a Flex vehicle, operating with different mixtures of gasoline and ethanol in urban traffic, allowing more consistent results with the reality of the driver. Considering that most owners unaware of the possibility of mixing the fuel at the time of supply, thus enabling the choice of the most economically viable mixing gasoline / ethanol, resulting in lower costs and possibly a decrease in pollutant emission rates. Currently, there is a myth created by the people that supply ethanol only becomes viable if the value of not more than 70% of regular gasoline. However vehicles with this technology make it possible to operate with any percentage of mixture in the fuel tank, but today many of the owners of these vehicles do not use this feature effectively, because they ignore the possibility of mixing or the reason there is a deeper study regarding the optimal percentage of the mixture to provide a higher yield with a lower cost than proposed by the manufacturers.

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Globalization and technological changes that has happened since the 80s have brought remarkable changes in the industrial and commercial paradigm, which are expressed mainly in the international fragmentation of production and in the formation of Global Value Chains (GVC). This thesis sought to understand such phenomena and discuss new relevant variables in this context for a more accurate analysis of the current trade patterns not addressed by the seminal economic theories that relate trade and economic growth. It sought to evaluate how the trade specialization pattern of Brazil evolved compared to other economies (China, India, Russia, United States, Japan and selected Latin American economies) in the light of these phenomena from 1995 to 2011. Therefore, we have used the methodology of gross exports decomposition in value added measures, developed by Koopman et al. (2014), and indicators estimated from data of two global matrices I-O: a WIOT (2013) and the TiVA (2015). It was also tested two hypotheses regarding the role of these phenomena as determinants of economic growth in recent years: 1º) fragmentation and participation in GVC ensure higher growth rates for countries; 2º) the place (stage) in which the country finds itself in GVC associated with sectoral technological aspects is also important for economic growth. For this, we used dynamic panel models (Difference GMM and System GMM) for a sample of 40 countries from 2003 to 2011. The studies carried out on Brazil show that the country is no longer on the margins of these phenomena, because it shows increasing rates of participation in GVC, including in sectors considered most strategic for fragmentation. However, there is not a standard convergence of trade specialization of the country to those presented by developed countries or movements earned by China and Mexico in terms of their position and profile of participating in GVC. Another important result obtained by the thesis is the identification of these phenomena are in fact new variables relevant for economic growth, because it shows empirical evidences to support the hypothesis 1 and, partially, the hypothesis 2. A joint analysis of the estimated econometric results with the results of the descriptive analysis of the Brazilian economy, it leads us to conclude that the trade specialization pattern of the country in the context of the new trade setups is presented unfavorably to its growth strategy.

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Neste estudo, vamos analisar o impacto do excesso de tesouraria no valor da empresa e a influência que tem o governo das sociedades neste processo. Para o efeito, foi usada uma amostra de 165 empresas pertencentes aos principais índices europeus. Foi utilizada uma metodologia em 2 estágios. No primeiro estágio, a partir de uma amostra de 293 empresas, analisou-se as que detinham excesso de tesouraria positivo. No segundo estágio, com recurso ao índice ISQ, analisou-se o impacto do governo das sociedades no valor das empresas e no valor do excesso de tesouraria. Contrariamente às evidências noutros contextos geográficos, não se encontrou evidência estatística significativa de o governo das sociedades afete o valor inerente ao excesso de tesouraria.

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As previsões mais recentes, e em relação à “crise” da água, apontam para que até ao ano de 2025 quase dois terços da humanidade possa vir a sofrer com a escassez de água potável, afetando praticamente todos os países do mundo, incluindo os países desenvolvidos, a menos que haja uma redução da procura e/ou o desenvolvimento de novas fontes de água potável. Face ao atual panorama mundial de escassez de água potável, devido às alterações climáticas, deficiente gestão e exploração dos recursos hídricos e crescente procura de água para a agricultura, consumo doméstico e industrial, a dessalinização da água do mar apresenta-se como uma solução segura e confiável para fazer face a este problema. Nesta dissertação são descritas as várias técnicas de dessalinização da água do mar em uso corrente, assim como as novas tecnologias e aplicações futuras. De todas as técnicas, a Reverse Osmosis (RO) foi tratada com mais detalhe neste estudo, por ser das técnicas mais utilizadas em todo mundo e porque é a mais promissora em termos de custo/benefício, mesmo em regiões onde antes a sua aplicação era impensável. Esta dissertação foca aspetos importantes relacionados com o processo da dessalinização, nomeadamente, os impactes ambientais e relação custo/benefício associados ao processo, e as perspetivas futuras. Finalmente procedeu-se a uma análise do processo de dessalinização aplicado à situação de Cabo Verde, onde os recursos hídricos de água potável são escassos, e a dessalinização apresenta-se como a principal fonte de água potável para abastecimento público.

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Esta pesquisa teve como objetivo identificar e explicar os principais fatores de competitividade que influenciaram a migração de valor de mercado da Nokia para a Apple, no período de 2007 a 2012, considerando-se o segmento de telefonia celular, em especial, de Smartphone. Teve como metodologia a pesquisa exploratória e aborda o estudo dos fatores de competitividade identificados por Contador, em seu livro “Campos e Armas da Competição”. Conclui-se que a Apple teve um inovador e adequado projeto do produto iPhone como elemento fundamental para alcançar expressiva vantagem competitiva, razão pela qual este produto é apontado como responsável pela migração de valor entre as empresas. O estudo indica também que a Nokia apresentou, no período de 2007 a 2012, resultados decrescentes em percentual superior a 80, enquanto a Apple demonstrou um crescimento em percentual superior a 500.

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The managing Conselho of public politics constitute one of the main experiences of democracy in Brazil contemporary representing a conquest for construction of a democratic institutionalism. The historical newness consists of the intensification and the institutionalization of the dialogue between government and society - in public and plural canals - as condition for an allocation more efficient joust and of the public resources. In this context the present study it objectified to understand from readings of the performance of represented group of bencheses the dynamics of functioning of the Tourist Conselho Pólo Costa das Dunas while space of participation and social control. The bibliographical research contemplated diverse sources in order to compile knowledge of credential authors in the quarrel of inherent subjects to the civil society and the public sphere to the construction of the citizenship to the conception formation and dynamics of the social control through Conselho of public politics. A qualitative perspective the case study was adopted as research method and for attainment of the data interviews with the members of the Conselho had been carried through beyond consultation the referring documents the dynamics of functioning of the Conselho. The profiles capacities and limitations of the members of the Conselho had been identified constitution social and dynamic organization of functioning of the Conselho and the readings of the members of the Conselho concerning the power to decide instances and participation. The results had shown that the allotment of being able in the Conselho does not occur of equal form. The functions of coordination of the activities of the Conselho are assumed by the representatives of the public agencies. Level of qualification of council members also if presents as difficulty to development of activities of Conselho since the majority of the interviewed ones disclosed unreliability and unfamiliarity when thematic specific that runs away from its organizacional reality they are boarded in the assemblies. Of this form the Conselho if presents more as half of institutional legitimation of what half of characterization of the creation of a public sphere properly said. Finally he could himself be concluded that a democratic culture inexists that inside crosses practical the institutional ones of the Conselho thus limiting the possibility to reach the effective social control of the public politics of tourism in the Rio Grande do Norte

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Entrepreneurs are individuals who can transform economic and social realities by promoting development, so it became important tools in generating externalities in regions where they operate. In Brazil, 59.9% of new ventures do not reach the fourth year of life, the mortality rate of new ventures is high. The causes of mortality are numerous, and within the behavioral aspects, one is the locus of control. This study determines the degree of association between internal locus of control and achieving business success of entrepreneurs in Rio Grande do Norte who participated in the workshop EMPRETEC. The approach that studies the behavior entrepreneurs agreed that there are psychological characteristics associated with a set of values, attitudes and needs that determine the behavior and induce the entrepreneur to achieve success. Among these features is the locus of control, a skill that individuals must identify in their actions, or lack of them, the causes of their successes and failures. The locus is external when the individual attributes to factors outside themselves as causes of their results, and is built in when you can identify the actions that led to success. We surveyed 223 entrepreneurs statewide who answered the questionnaire for assessing the scale of locus of control, selfassessment questionnaire of entrepreneurial characteristics of EMPRETEC and a questionnaire assessing the business success. 71.9% were identified as having success. Among the behavioral characteristics strongest in the group of entrepreneurs are setting goals and commitment. Was found for locus of control mean value of 7.35, confidence interval between 7.05 and 7.66. Showing that the locus of control group is predominantly internal. We also found a correlation between the locus and commitment, between setting goals and commitment; calculated risks and information search; search of information and commitment, and between commitment and independence and self confidence. Dependence was not identified among the set of features and business success, determining the absence of an ideal profile. However, logistic regression significant association was found indicating that the smaller the individual's locus of control increased the likelihood of it achieving business success

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Brazilian architecture was recognized because of the consecration of the icons of the Carioca and Paulista schools which are represented nationally and internationally by names like Niemeyer, Lucio Costa and Vilanova Artigas, among others. Because of this, classic studies dedicated to the Brazilian case look to present the Southeastern region with the title of father of modern Brazil, at the cost of subjugating various other modern movements and peripheral sayings, whether their values are known or forgotten. On the other hand, there has been an effort, in the sense of registering and analyzing these regional productions of modern Brazilian architecture, an assignment that DOCOMOMO Brasil participates firmly through initiatives like the creation of a Library to aid in the documentation and registration of modernity in Brazil. Inside this context of insertions of the National-Modern scheme, this work has as its objective to present modern potiguar (northern Brazil) architecture through its contemporary residential examples, investigating specifically its constructive, formal aspects, that together that together demonstrate one more architectural emphasis of modern Brazilian architecture: the potiguar. This way, by contributing to the work of the register and the documentation of the Modern Movement and attributing to the modern architecture of Natal it s real worth, we can say: Yes, we have modern architecture

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This research consists in studying the influence of the various type of construction systems of roofs with their energy efficiency as well as on the cost benefit for the commercial buildings on the temperatures condition of the city of Natal/RN. The main goal of this research is to analyze the cost benefit of the construction systems of roofs available on the market, taking into consideration the energy efficiency of the commercial buildings artificially air conditioned in order to be used by the projectors and to be adequated to the temperatures condition of the city of Natal/RN. The method of valuation of the cost benefit of roof systems consists in six steps: Features and simulation of the reference building; Analyze of sensitivity; Analyzes, features and simulation of alternatives of roof construction systems; Analyze of the cost of implementation; Analyze of the benefits of the alternatives comparing to the base case; And finally the analyze of the cost benefit. The model type chosen as reference was stores with pre molded buildings and system of roof with fiber ciment and ceiling . The thermal results showed the influence of the roof system on the energy efficiency of the building. The Final results of the simulations of the alternatives comes to a conclusion that the absortance is the variable that presents the best cost benefit relation and the reduction on the thermal transmittance still has limitations because of the high cost

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O envolvimento do consumidor nos processos de criação de valor tornou-se um tema de des- taque na última década na esfera acadêmica do Marketing (Grönroos, 2006). Apresentada por Vargo e Lusch (2004a), a Lógica do Serviço Dominante (Lógica S-D) enfatiza que os consumido- res estruturam sua avaliação crítica de valor quando bens e serviços estão em uso. Este conceito, denominado valor em uso, é um dos elementos fundamentais relacionados aos processos de cocriação de valor entre empresas e consumidores (Prahalad & Ramaswamy, 2004). O presente trabalho baseia-se em dois estudos de casos realizados junto a grandes empresas do segmento de bens de consumo (Whirlpool e Tramontina). O objetivo principal da pesquisa foi analisar o conjunto de fatores considerados fundamentais para a ocorrência da cocriação de valor, incluin- do: cultura empresarial, características do mercado, intensidade competitiva, características dos produtos e habilidades específicas das empresas. A escolha das duas organizações foi baseada na intenção de comparar duas empresas com características distintas no que tange ao processo de cocriação (ocorrência versus não-ocorrência do fenômeno). A interpretação dos dados primá- rios obtidos nas entrevistas de profundidade com gestores das empresas, e de dados secundários oriundos de uma análise documental, proporcionou um conjunto de achados importantes para a compreensão do tema. Observou-se que a influência dos fatores fundamentais para a cocriação foram confirmados nos casos analisados, com preponderância da cultura organizacional e das habilidades da empresa. Além disto, um novo fator emergiu como relevante na implantação da cocriação de valor, denominado relação com a marca e caracterizado como um consistente sen- timento de pertencimento e de identidade do consumidor para com a marca. Como desdobra- mento deste estudo, evidencia-se que a cocriação não pode ser associada apenas a implantação de um conjunto de ferramentas, mas que está diretamente atrelada à presença de um conjunto de elementos capazes de assegurar a viabilidade real de sua implantação. A análise dos casos igualmente demonstra a necessidade das empresas se organizarem internamente, planejando ações e desenvolvendo mecanismos internos que permitam obter melhores resultados. Por fim, são apresentadas as implicações acadêmicas do estudo, bem como suas limitações.

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A Lagoa dos patos está localizada no extremo sul do Brasil, e se caracteriza por ser o principal recurso hídrico da região. No estuário da lagoa dos patos é realizada a pesca de diversas espécies de peixes e crustáceos, entre eles, o camarão-rosa (Farfantepenaeuspaulensis) se destacapor ser o principal gerador de renda ao longo do ano para os pescadores artesanais da região. As artes de pesca utilizadas na captura deste crustáceo são divididas em ativas e passivas. As estruturas de pesca que mais se verificaram na região são: Botes com motor de potência de 12,01 a 18 hp, 7,23 metros de comprimento, com tonelagem de arqueação bruta de 2,3 toneladas por barco e todos os equipamentos verificados possíveis e Caícos com motor de 7,8 hp, 5,03 metros de comprimento, com tonelagem de arqueação bruta de 0,62 toneladas e com todos os equipamentos verificados possíveis a bordo. Ao fim, concluímos que entre a possibilidade de exercer a atividade em questão utilizando um bote ou um caíco, o caíco se mostrou a opção mais viável.

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This study presents a proposal of speed servomechanisms without the use of mechanical sensors (sensorless) using induction motors. A comparison is performed and propose techniques for pet rotor speed, analyzing performance in different conditions of speed and load. For the determination of control technique, initially, is performed an analysis of the technical literature of the main control and speed estimation used, with their characteristics and limitations. The proposed technique for servo sensorless speed induction motor uses indirect field-oriented control (IFOC), composed of four controllers of the proportional-integral type (PI): rotor flux controller, speed controller and current controllers in the direct and quadrature shaft. As the main focus of the work is in the speed control loop was implemented in Matlab the recursive least squares algorithm (RLS) for identification of mechanical parameters, such as moment of inertia and friction coefficient. Thus, the speed of outer loop controller gains can be self adjusted to compensate for any changes in the mechanical parameters. For speed estimation techniques are analyzed: MRAS by rotóricos fluxes MRAS by counter EMF, MRAS by instantaneous reactive power, slip, locked loop phase (PLL) and sliding mode. A proposition of estimation in sliding mode based on speed, which is performed a change in rotor flux observer structure is displayed. To evaluate the techniques are performed theoretical analyzes in Matlab simulation environment and experimental platform in electrical machinery drives. The DSP TMS320F28069 was used for experimental implementation of speed estimation techniques and check the performance of the same in a wide speed range, including load insertion. From this analysis is carried out to implement closed-loop control of sensorless speed IFOC structure. The results demonstrated the real possibility of replacing mechanical sensors for estimation techniques proposed and analyzed. Among these, the estimator based on PLL demonstrated the best performance in various conditions, while the technique based on sliding mode has good capacity estimation in steady state and robustness to parametric variations.

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Starch has properties that make it one of the most studied biopolymers today. It is biodegradable, biocompatible, stable and non-toxic. This work has synthesis of starch and tapioca microparticles, through chemical modification by crosslinking with sodium tripolyphosphate agent in concentrations 7.5 and 15% (m / m). The amylose content was measured for starch and commercial cassava starch at 21.8% and 28.6%, respectively. According to the solubility index, processing in basic medium does not change the solubility of the material, but the addition of crosslinking agent increases this index, which changed from 12.8% for the control unprocessed, to 22.4% for the A5R15 sample. Soluble starch-based materials had a significant increase in the crosslinking density by increasing the concentration of crosslinker, from 1.4 in A5R7,5 sample, to 1.9 in A5R15. The cassava starch-based materials exhibited an opposite behavior: to increase the concentration of crosslinker crosslinking density decreased significantly in F5R7.5 from 2.9, to 1.9 in F5R15 sample. The point of zero charge (PZC) shows that below pH 4 the surface is positively charged. The surface area data is between 3,04 and 1,15 m2.g-1. The pore volume between 2.94 and 1.33 cm3.g-1 and pore size around 1.5 nm. The SEM indicates uneven distribution of microparticles, which are smooth, with no ridges. The maximum adsorption capacity of the materials were tested at pH 7.7 and for A5R15 and CA sample, at pH 2, 5, 6 and 9. It is noted that the processing in basic medium reduces the adsorption capacity of CA and CF in respect fo A and F. The adsorption in A5R15 sample has great dependency on the pH, reaching a value of 587 μg.g-1 in pH 7.7. The samples A5R15 and F5R7,5 adsorbed similar amounts, according to the statistical analysis, and significantly higher than their respective controls and showed lower desorption, indicating that the modification process was effective to control the release of methylene blue. The infrared spectra not show the characteristic bands of the phosphate bonds to the material formed, however, developments in hydroxyl characteristic band suggest modification in the way this group was linked after the reaction. After adsorption, the infrared spectra show different format in the band of hydroxyl. PCA analysis shows that the greatest changes observed in the IR spectra are observed in the region of 3500 cm-1. Thermal analysis showed three thermal events related to dehydration and material degradation. It is observed that the processing increases the temperature to the first mass loss, fixed at 12%, but not observed increased stability due to the presence of crosslinker or process.