733 resultados para IVA (IMPUESTO AL VALOR AGREGADO)


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Bovine meat exerts an important contribution to the human diet, mainly by its high biological value. For this reason the productivity and the quality of beef are so discussed. Productivity is defined as the ratio between production and the factors of production used and quality defined as an adjective given to the product that suits the consumer implicit and explicit. Brazil is the world leader in tonnage exported bovine meat, however the country has a relatively low income, since no exports to the markets of greater added value. Quantify the degree of importance of these two factors in a capitalist market is not easy, so knowing the science that involves this product is vital for both factors. We must know that there is a wide variability in the markets importers and Brazil should seek to be the leader everywhere, whether carcass with better conformation and degree of finish, is lean beef, organic meat is even

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This work presents a proposal to create a Polo Ceramic Craft in the town of Indiana - SP, through the potter’s organization in a cooperative that will coordinate activities to add value to ceramic pieces. To achieve this, two things are essential: improving the ceramic body and improve the properties of the ceramic material. For the first action it’s necessary to create a Central Mass Production of Ceramics, to provide raw materials and homogeneous composition that results in differentiated ceramic after burning process (sintering). To this end, we propose the incorporation of additives (which act as fluxes) to the clay material. These additives can be mineral such as feldspar and nefelinas or leavings, such as glass powder obtained from disposable containers. For the second action is necessary to acquire an oven, electric or gas, it reaches higher temperatures (around 1200 ° C). The presence of the additive and burning at higher temperatures will enable better production of sintered ceramic material with less porosity and water absorption and higher mechanical strength, and pieces vitrified and glazed, allowing them to assign a higher value. For the production of these materials (thinner walls) requires a smaller volume of clayey raw materials. Besides benefiting the ceramic pieces, the proposed changes reduce the environmental impact caused by burning wood, since it will be replaced by natural gas (or electricity), and even will reduce the disposal of glass containers in the environment by recycling and incorporating this material in the clay. From a social standpoint, the cooperative is crucial to the viability of the proposed project, to coordinate activities and commercial production, which will result in better wages and profits for companies and consequently for the city and its population

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O “liquor” de laranja é um subproduto da indústria de suco de laranja, liquido resultante da prensagem do bagaço da laranja; atualmente sua utilidade pela indústria cítrica é a produção de ração animal. Mas estudos anteriores revelaram uma nova utilidade para o “liquor” de laranja: a produção de aguardente. Tal produto demonstrou ser uma excelente alternativa para o uso do mesmo, visto que a aguardente produzida tem potencial de ser o segundo produto em valor agregado e em volume produzido pela indústria de suco de laranja. A indústria cervejeira utiliza leveduras Saccharomyces cerevisae para a produção de cerveja, que são descartadas após cinco utilizações, mas ainda com grande viabilidade, apresentando um valor médio de 2% de células mortas. Foi descrito em trabalhos anteriores que tais leveduras podem ser utilizadas na produção de aguardente de “liquor” de laranja, aumentando o caráter de sustentabilidade da aguardente produzida. Este trabalho teve como objetivo avaliar a viabilidade das leveduras S. cerevisae, na fermentação do “liquor” de laranja, após bateladas de fermentação do “liquor.

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A monoclonal antibody (mAb) is an important tool in medical biotechnology and the production of biopharmaceuticals, especially for disease diagnosis and treatment of infections, because the antibodies have a significant advantage over chemical agents used in conventional therapies . The last thirty years the technology of production of monoclonal antibodies developed mainly the technique of obtaining in vitro, but also of their production is laborious, the cost is high. A major element of the high cost of production is the fact that the long-term culture consumes a large amount of imported inputs with high added value. A major contribution of this work is to promote cell growth more quickly and efficiently. Currently, a great race to discover new technologies and techniques to synthesize new antibodies and significantly increase the production of murine mAbs. New technologies such as laser and LED are innovations and widespread in modern life, so much so that its use has proliferated worldwide, primarily in the medical field. Recent studies show a series of results from the influence of the LED light in biological tissues such as: increasing the rate of cell proliferation, increased production rate of fibroblasts, increasing the rate of synthesis of RNA and DNA synthesis of ATP, etc. To assess the contribution of the LED in the culture of Myeloma NS1murino compared to the standard procedure. - NS1 cells were provided and followed the criteria of culture medium of the Laboratory of Cellular Engineering Center of Botucatu (POPs). The same amount of cells was grown in bottles of 25 cm2 polystyrene Tissue Culture Treated, specifically marked and kept in special medium RPMI 1640 Gibco BRL  supplemented with fetal bovine serum 10%, essential amino acids and non-essential, glucose, insulin and antibiotics. It was used in LEDs Cromatek wavelength of 630nm, 475nm and 530nm. The groups were... (Complete abstract click electronic access below)

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Atualmente a China é um ator essencial do cenário econômico mundial, sendo também um grande demandante de matérias primas para manter seu acelerado crescimento, resultando assim em importante e estratégico para a região latinoamericana, sobretudo, por ser um grande comprador. Por sua importância econômica, estratégica e demográfica a China se destaca em relação à maioria dos países do mundo sendo não apenas um ator chave, responsável por grandes mudanças ocorridas no nível e estrutura da demanda mundial, mas também importante fonte de recursos financeiros para manter os equilíbrios internacionais. Através da discussão das relações de comércio entre Brasil e China buscamos analisar os principais resultados em termos econômicos e sociais, principalmente a atuação do Brasil enquanto ator global dado sua importância crescente na dinâmica mundial. A intenção desta pesquisa é entender as dimensões da relação com o país asiático, a partir do posicionamento do Brasil como um dos principais parceiros comerciais de China, sobretudo como exportador de produtos primários. Em termos de exportações realizadas por setores desde o Brasil para a China existe uma grande concentração nos recursos naturais de matérias primas, particularmente os minérios, alimentos, e combustíveis; trata-se de um pequeno hall de produtos com baixo nível de processamento

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Pós-graduação em Microbiologia Agropecuária - FCAV

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This paper seeks to show which impacts there are of the combined use of different modal for the coffee’s outflow. Nowadays is used, almost exclusively, the roadway to transport. How-ever, for this product with low added value, the types of transports best suited, in the litera-ture, are the railway and waterway. For this, is describe the development and spread of coffee throughout Brazil. Subsequently, is calculate the current cost of transporting two producing regions (Minas Gerais and Rondônia), using for that information about the freight, the social cost, and the level of losses along the way. After that is projected costs if utilizes the multi-modal model, when considering the same cost parameters used for the current model. Here-after, an analysis is made of the obtained cost, speed, consistency, capacity, availability and frequency of each transport model. Therefore, note that the multi-modal system is more ef-ficient and economical than current, based on transport by road

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This paper analyzes the growth and development of Singapore after its independence. For this, we made a historical analysis of the country, attributing importance in their geographic, economic, demographic, cultural and social. Singapore does not have a representative agricultural sector; its economy is based on manufacturing and the financial sector. The development of such activities was through strong planning policies and stringent regulatory institutions. Singapore economy has evolved from a trading post to a major financial center worldwide. Shows high rates of GDP per capita, which is $ 50,000 in 2011. This country has the world's busiest port for container handling. Thus, industries are based on activities with high added value and attraction of foreign companies was due to the stability of the country, which helped the growth of it

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Given the competitive reality of the globalized market, companies are compelled to develop strategic aspects of the management process, in order to ensure their survival. Among the strategic aspects is the price formation process, whose reasoning occurs mainly of adoption through cost system. Knowledge of costs and expenses provides conditions for the company to position itself strategically in the market, being able to follow the price of competition and sometimes even surpass them, called, more and more attention with regard to price formation. This study aims to identify the best price to be transferred to the market. To this end, were approached concept of pricing and its components, their strategies and pricing objectives, as well as the influence of demand on price formation, as well as the added value the brand and quality; and even a careful analysis of the price established by the said company in the service offered. We used the method of literature review and case study in the company ESA international aeronautical industry. Thus, we sought to explain about the main concepts for pricing in order to support decision making

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Pós-graduação em Engenharia Mecânica - FEIS

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The substitution of diesel by biodiesel meets the current scenario to increase the consumption of alternative energy sources promoting sustainable development of a country. However, the production of biodiesel concurrently generates the formation of glycerine in the process is a by-product. The main application of glycerine is in the food industry, cosmetics, soaps, pharmaceuticals, among others, but these segments are not capable of absorbing the generated volume of glycerine, whereas the total volume of the biodiesel produced about 10% correspond to glycerine. Glycerine obtained from the transesterification reaction (necessary for production of biodiesel) triglycerides and alcohol contains certain impurities such as water, salts, esters, alcohol, and residual oil, which decrease the value. Thus, the purification process or the direct use of glycerine become essential to make it competitive biodiesel production process. This work aims to evaluate the different processes of purification and the use of glycerine obtained as by-product in the production of biodiesel. The research was theoretical, based on technical articles and theses published on this subject, and from these databases was established a summary of the most important processes

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Pós-graduação em Engenharia Civil - FEIS

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Pós-graduação em Microbiologia Agropecuária - FCAV

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