894 resultados para target costing


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Embora não haja cultivos comerciais de milho geneticamente modificado no Brasil, o efeito de híbridos de milho Bt sobre inimigos naturais e artrópodos de solo deve ser avaliado antes da liberação aos produtores. Assim, ensaios foram conduzidos durante uma safra em duas localidades. Os híbridos de milho modificado geneticamente 7590-Bt11 e Avant-ICP4 foram comparados com seus respectivos isogênicos não transgênicos. Os artrópodes foram avaliados através de observação direta nas plantas e armadilhas de alçapão. de modo geral, não se observaram diferenças entre as populações de tesourinha (Dermaptera: Forficulidae), joaninhas (Coleptera: Coccinellidae), percevejo-pirata (Coleoptera: Anthocoridae), carabídeos (Carabidae), cicindelídeos (Cicindelidae) e aranhas (Araneae). Também não houve diferença no parasitismo de ovos de Helicoverpa zea (Boddie) por Trichogramma sp. (Hymenoptera: Trichogrammatidae). Assim, milho geneticamente modificado expressando as proteínas inseticidas Cry1A(b) e VIP 3A não causa redução nas populações dos principais predadores e parasitóides.

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Este trabalho tem como objetivo apresentar como o método ABC - activity based costing foi implantado para realizar o custeio da logística interna da empresa química BASF SA., situada na cidade de Guaratinguetá - SP. Apresentam-se: a descrição do processo de mudança do método de custeio tradicional para o método ABC, as dificuldades encontradas e como foram ultrapassadas, bem como as vantagens constatadas pela empresa. O departamento de logística da empresa funciona como um prestador de serviços, atendendo a todos os processos produtivos das divisões (unidades de negócio) existentes na planta de Guaratinguetá, no que concerne à armazenagem e ao fornecimento de matérias-primas, além de atuar na retirada e na armazenagem de produto acabado. Como principais resultados, obteve-se uma distribuição de custos mais justa entre as divisões da planta, identificação de oportunidades de melhoria nos processos logísticos, identificação de processo e atividades que não agregavam valor aos produtos, entre outros. Finalmente, o processo de implantação e os resultados foram muito bem avaliados pelos gestores, o que foi decisivo para a adoção do método ABC como sistema gerencial de custos logísticos da empresa.

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Tuberculosis (TB) remains the leading cause of mortality due to a bacterial pathogen, Mycobacterium tuberculosis. However, no new classes of drugs for TB have been developed in the past 30 years. Therefore there is an urgent need to develop faster acting and effective new antitubercular agents, preferably belonging to new structural classes, to better combat TB, including MDR-TB, to shorten the duration of current treatment to improve patient compliance, and to provide effective treatment of latent tuberculosis infection. The enzymes in the shikimate pathway are potential targets for development of a new generation of antitubercular drugs. The shikimate pathway has been shown by disruption of aroK gene to be essential for the Mycobacterium tuberculosis. The shikimate kinase (SK) catalyses the phosphorylation of the 3-hydroxyl group of shikimic acid (shikimate) using ATP as a co-substrate. SK belongs to family of nucleoside monophosphate (NMP) kinases. The enzyme is an alpha/beta protein consisting of a central sheet of five parallel beta-strands flanked by alpha-helices. The shikimate kinases are composed of three domains: Core domain, Lid domain and Shikimate-binding domain. The Lid and Shikimate-binding domains are responsible for large conformational changes during catalysis. More recently, the precise interactions between SK and substrate have been elucidated, showing the binding of shikimate with three charged residues conserved among the SK sequences. The elucidation of interactions between MtSK and their substrates is crucial for the development of a new generation of drugs against tuberculosis through rational drug design.

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Positronium formation and target excitation in positron-helium scattering have been investigated using the close-coupling approximation with realistic wave functions for the positronium and helium atoms. The following eight states have been used in the close-coupling scheme: He(1s1s), He(1s2(1)s), He(1s2(1)p), He(1s3(1)s), He(1s3(1)p), Ps(1s), Ps(2s), and Ps(2p), where Ps stands for the positronium atom. Calculations are reported of differential cross sections for elastic scatering,, inelastic target excitation to He(1s2(1)s) and He(1s2(1)p) slates, and rearrangement transition to Ps(1s), Ps(2s), and Ps(2p) states for incident positron energies between 40 and 200 eV. The coincidence parameters for the transition to the He(1s2(1)p) state of helium are also reported and briefly discussed. [S1050-2947(98)05101-4].

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Purine nucleoside phosphorylase (PNP) catalyzes the reversible phosphorolysis of nucleosides and deoxynucleosides, generating ribose 1-phosphate and the purine base, which is an important step of purine catabolism pathway. The lack of such an activity in humans, owing to a genetic disorder, causes T-cell impairment, and thus drugs that inhibit human PNP activity have the potential of being utilized as modulators of the immunological system to treat leukemia, autoimmune diseases, and rejection in organ transplantation. Besides, the purine salvage pathway is the only possible way for apicomplexan parasites to obtain the building blocks for RNA and DNA synthesis, which makes PNP from these parasites an attractive target for drug development against diseases such as malaria. Hence, a number of research groups have made efforts to elucidate the mechanism of action of PNP based on structural and kinetic studies. It is conceivable that the mechanism may be different for PNPs from diverse sources, and influenced by the oligomeric state of the enzyme in solution. Furthermore, distinct transition state structures can make possible the rational design of specific inhibitors for human and apicomplexan enzymes. Here, we review the current status of these research efforts to elucidate the mechanism of PNP-catalyzed chemical reaction, focusing on the mammalian and Plamodium falciparum enzymes, targets for drug development against, respectively, T-Cell and Apicomplexan parasites-mediated diseases.

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The increase in incidence of infectious diseases worldwide, particularly in developing countries, is worrying. Each year, 14 million people are killed by infectious diseases, mainly HIV/AIDS, respiratory infections, malaria and tuberculosis. Despite the great burden in the poor countries, drug discovery to treat tropical diseases has come to a standstill. There is no interest by the pharmaceutical industry in drug development against the major diseases of the poor countries, since the financial return cannot be guaranteed. This has created an urgent need for new therapeutics to neglected diseases. A possible approach has been the exploitation of the inhibition of unique targets, vital to the pathogen such as the shikimate pathway enzymes, which are present in bacteria, fungi and apicomplexan parasites but are absent in mammals. The chorismate synthase (CS) catalyses the seventh step in this pathway, the conversion of 5-enolpyruvylshikimate-3-phosphate to chorismate. The strict requirement for a reduced flavin mononucleotide and the anti 1,4 elimination are both unusual aspects which make CS reaction unique among flavin-dependent enzymes, representing an important target for the chemotherapeutic agents development. In this review we present the main biochemical features of CS from bacterial and fungal sources and their difference from the apicomplexan CS. The CS mechanisms proposed are discussed and compared with structural data. The CS structures of some organisms are compared and their distinct features analyzed. Some known CS inhibitors are presented and the main characteristics are discussed. The structural and kinetics data reviewed here can be useful for the design of inhibitors. © 2007 Bentham Science Publishers Ltd.

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MicroRNAs (miRNAs) are small non-coding RNAs that regulate target gene expression and hence play important roles in metabolic pathways. Recent studies have evidenced the interrelation of miRNAs with cell proliferation, differentiation, development, and diseases. Since they are involved in gene regulation, they are intrinsically related to metabolic pathways. This leads to questions that are particularly interesting for investigating medical and laboratorial applications. We developed an miRNApath online database that uses miRNA target genes to link miRNAs to metabolic pathways. Currently, databases about miRNA target genes (DIANA miRGen), genomic maps (miRNAMap) and sequences (miRBase) do not provide such correlations. Additionally, miRNApath offers five search services and a download area. For each search, there is a specific type of input, which can be a list of target genes, miRNAs, or metabolic pathways, which results in different views, depending upon the input data, concerning relationships between the target genes, miRNAs and metabolic pathways. There are also internal links that lead to a deeper analysis and cross-links to other databases with more detailed information. miRNApath is being continually updated and is available at http://lgmb.fmrp.usp.br/mirnapath. ©FUNPEC-RP.

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A target tracking algorithm able to identify the position and to pursuit moving targets in video digital sequences is proposed in this paper. The proposed approach aims to track moving targets inside the vision field of a digital camera. The position and trajectory of the target are identified by using a neural network presenting competitive learning technique. The winning neuron is trained to approximate to the target and, then, pursuit it. A digital camera provides a sequence of images and the algorithm process those frames in real time tracking the moving target. The algorithm is performed both with black and white and multi-colored images to simulate real world situations. Results show the effectiveness of the proposed algorithm, since the neurons tracked the moving targets even if there is no pre-processing image analysis. Single and multiple moving targets are followed in real time.

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We are investigating the combination of wavelets and decision trees to detect ships and other maritime surveillance targets from medium resolution SAR images. Wavelets have inherent advantages to extract image descriptors while decision trees are able to handle different data sources. In addition, our work aims to consider oceanic features such as ship wakes and ocean spills. In this incipient work, Haar and Cohen-Daubechies-Feauveau 9/7 wavelets obtain detailed descriptors from targets and ocean features and are inserted with other statistical parameters and wavelets into an oblique decision tree. © 2011 Springer-Verlag.

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Includes bibliography

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

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