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 experiência na utilizacao do vbm (value based management) como ferramenta de desenvolvimento de estratégias de negócio

Esta tese baseia-se na experiência adquirida com a participação num projeto de implantação do conceito de Value Based Management em urna empresa multinacional de bens de consumo. A maior parte do material aqui comentado foi colhido durante o primeiro semestre do ano de 1995 - período em que durou o projeto - e parte durante duas semanas no início do ano, nas quais participei em Londres de um treinamento intensivo, ministrado por uma conceituada firma de consultoria internacional, sobre a teoria e prática deste novo conceito, juntamente com diversos participantes de outros projetos VBM ao redor do mundo como Estados Unidos, França, Itália, Alemanha, Inglaterra, Espanha, entre outros

Activity Based Cost (ABC) : qual a importância deste conceito para o executivo de uma operação?

Trata da importância da informação de custos efetivamente gerenciais para as equipes operacionais das empresas que muito poderiam contribuir para a redução de custos e aumento do volume de vendas se soubessem com maior discernimento a composição dos custos dos produtos com os quais trabalham, sua variabilidade em função da variação do volume de vendas e produção, e conseqüentemente a relação destes custos com as demais variações de níveis de atividade de outros produtos da empresa. Além das ações estratégicas que poderiam ser tomadas, a equipe comercial poderia discutir a efetiva agregação de valor de alguns Itens de seu custo para o cliente e, eventualmente, sugerir a alteração de seu produto visando proporcionar melhor aproveitamento da relação custo - benefício à empresa e ao cliente

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.

A experiência de empresas brasileiras com a implantação do sistema de shareholder value based management: um estudo clínico

Através de um estudo clínico que compreendeu o uso de questionário detalhado, entrevistas de profundidade e workshop de validação, é feita análise da experiência de um pequeno grupo de empresas brasileiras com a implantação do Shareholder Value Based Management, ou gestão baseada em valor. São apresentados os vários critérios de cálculo de valor utilizados e identificados os pontos fortes e fracos de cada método

A molecular mechanism for Lys(49)-phospholipase A(2) activity based on ligand-induced conformational change

Agkistrodon contortrix laticinctus myotoxin is a Lys(49)- phospholipase A(2) (EC 3.1.1.4) isolated from the venom of the serpent A contortrix laticinctus (broad-banded copperhead). We present here three monomeric crystal structures of the myotoxin, obtained under different crystallization conditions. The three forms present notable structural differences and reveal that the presence of a ligand in the active site (naturally presumed to be a fatty acid) induces the exposure of a hydrophobic surface (the hydrophobic knuckle) toward the C terminus. The knuckle in A contortrix laticinctus myotoxin involves the side chains of Phe(121) and Phe(124) and is a consequence of the formation of a canonical structure for the main chain within the region of residues 118-125. Comparison with other Lys(49)-phospholipase A(2) myotoxins shows that although the knuckle is a generic structural motif common to all members of the family, it is not readily recognizable by simple sequence analyses. An activation mechanism is proposed that relates fatty acid retention at the active site to conformational changes within the C-terminal region, a part of the molecule that has long been associated with Ca2+-independent membrane damaging activity and myotoxicity. This provides, for the first time, a direct structural connection between the phospholipase active site and the C-terminal myotoxic site, justifying the otherwise enigmatic conservation of the residues of the former in supposedly catalytically inactive molecules.

Coastal Marine Mapping as an Ecosystem Based Management - the case study of the Baixada Santista Region - São Paulo, Brazil

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

The meaning of evidence-based management to brazilian senior nurse leaders

Purpose: The study objective was to understand the meaning of evidence-based management for senior nurse leaders in accredited, public hospitals in the State of Sao Paulo, Brazil. Design and Method: A phenomenological approach was used to analyze interviews conducted with 10 senior nurse leaders between August 2011 and March 2012. The analytic method was developed by the Brazilian phenomenologist, Martins. Findings: Senior nurse leaders described how they critically appraise many sources of evidence when making managerial decisions. They emphasized the importance of working with their teams to locally adapt and evaluate best evidence associated with managerial decision making and organizational innovations. Their statements also demonstrated how they use evidence-based management to support the adoption of evidence-based practices. They did not, however, provide specific strategies for seeking out and obtaining evidence. Notable challenges were traditional cultures and rigid bureaucracies, while major facilitators included accreditation, teamwork, and shared decision making. Conclusions: Evidence-based management necessitates a continuous process of locating, implementing, and evaluating evidence. In this study leaders provided multiple, concrete examples of all these processes except seeking out and locating evidence. They also gave examples of other leadership skills associated with successful adoption of evidence-based practice and management, particularly interdisciplinary teamwork and shared decision making. Clinical Relevance: This study demonstrates senior nurse leaders' awareness and utilization of evidence-based management. The study also suggests what aspects of evidence-based management need further development, such as more active identification of potential, new organizational innovations. © 2013 Sigma Theta Tau International.

Evidence-based management of bullous pemphigoid

Bullous pemphigoid (BP) is the most common autoimmune subepidermal bullous disease typically affecting the elderly. Although different therapeutic regimens have been proposed, a review of the evidence is needed to aid clinicians in their decision making and management. Systemic therapies such as corticosteroids and adjuvants are effective in BP but are plagued with adverse effects, and potent topical steroids are an alternative treatment. This article reviews the evidence supporting different therapeutic options in the management of BP.

Rapid diagnostic tests for the home-based management of malaria, in a high-transmission area

Rapid diagnostic tests (RDT) are sometimes recommended to improve the home-based management of malaria. The accuracy of an RDT for the detection of clinical malaria and the presence of malarial parasites has recently been evaluated in a high-transmission area of southern Mali. During the same study, the cost-effectiveness of a 'test-and-treat' strategy for the home-based management of malaria (based on an artemisinin-combination therapy) was compared with that of a 'treat-all' strategy. Overall, 301 patients, of all ages, each of whom had been considered a presumptive case of uncomplicated malaria by a village healthworker, were checked with a commercial RDT (Paracheck-Pf). The sensitivity, specificity, and positive and negative predictive values of this test, compared with the results of microscopy and two different definitions of clinical malaria, were then determined. The RDT was found to be 82.9% sensitive (with a 95% confidence interval of 78.0%-87.1%) and 78.9% (63.9%-89.7%) specific compared with the detection of parasites by microscopy. In the detection of clinical malaria, it was 95.2% (91.3%-97.6%) sensitive and 57.4% (48.2%-66.2%) specific compared with a general practitioner's diagnosis of the disease, and 100.0% (94.5%-100.0%) sensitive but only 30.2% (24.8%-36.2%) specific when compared against the fulfillment of the World Health Organization's (2003) research criteria for uncomplicated malaria. Among children aged 0-5 years, the cost of the 'test-and-treat' strategy, per episode, was about twice that of the 'treat-all' (U.S.$1.0. v. U.S.$0.5). In older subjects, however, the two strategies were equally costly (approximately U.S.$2/episode). In conclusion, for children aged 0-5 years in a high-transmission area of sub-Saharan Africa, use of the RDT was not cost-effective compared with the presumptive treatment of malaria with an ACT. In older patients, use of the RDT did not reduce costs. The question remains whether either of the strategies investigated can be made affordable for the affected population.

Dynamic Model-based Management of Service-Oriented Infrastructure.

Models are an effective tool for systems and software design. They allow software architects to abstract from the non-relevant details. Those qualities are also useful for the technical management of networks, systems and software, such as those that compose service oriented architectures. Models can provide a set of well-defined abstractions over the distributed heterogeneous service infrastructure that enable its automated management. We propose to use the managed system as a source of dynamically generated runtime models, and decompose management processes into a composition of model transformations. We have created an autonomic service deployment and configuration architecture that obtains, analyzes, and transforms system models to apply the required actions, while being oblivious to the low-level details. An instrumentation layer automatically builds these models and interprets the planned management actions to the system. We illustrate these concepts with a distributed service update operation.