789 resultados para Receitas e despesas


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This study discusses the use of information technologies for knowledge management in networks of franchises in the Rio Grande do Norte/Brazil, whose management and operation are complex activities, characterized by the geographic spread of their network unities, creating barriers to communication and information sharing between franchisors, franchisees and final customers. In view of this, the following hypotheses were formulated: the knowledge management can be a positive alternative for improving communication between units; and information technology can eliminate many problems related mainly to capture and share knowledge. In general, it aims to investigate, in qualitative and quantitative aspects, how information technology can support knowledge management in networks of franchises. Specifically purposes to register the existence of managerial practices related to knowledge management in enterprises at the franchising sector; to verify whether they have the technological resources with the potential to facilitate the sharing of information; to identify what are the technologies of information and communication used in the organizational environment; and suggest measures that will facilitate the process of organizational learning, using information technology and communication as tools. It concludes that knowledge management becomes a positive alternative, especially in strengthening of bonds of communication and sharing of knowledge between the franchises. In this regard, information technology must provide all the services of the corporation to facilitate communication between franchisor and franchisee, through a single and integrated system. However, they still show unsuitable for more sophisticated technology platforms

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The relevance of rising healthcare costs is a main topic in complementary health companies in Brazil. In 2011, these expenses consumed more than 80% of the monthly health insurance in Brazil. Considering the administrative costs, it is observed that the companies operating in this market work, on average, at the threshold between profit and loss. This paper presents results after an investigation of the welfare costs of a health plan company in Brazil. It was based on the KDD process and explorative Data Mining. A diversity of results is presented, such as data summarization, providing compact descriptions of the data, revealing common features and intrinsic observations. Among the key findings was observed that a small portion of the population is responsible for the most demanding of resources devoted to health care

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Knowledge and innovation were seen as major forces, both for survival, as the acquisition of competitive advantages in the Brazilian economy, as well as adding value to the product as a market differentiator. The Triple Helix model is directed toward the knowledge-based economy. Over the past six years, the Federal Government through the Financier of Studies and Projects ( FINEP ) invested in technological innovation projects, economic subsidies, about U.S. $ 1 billion supporting more than 800 projects with these resources. According to the MCTI , the Northeast, over the years 2000 to 2010 increased spending on Science and Technology (considering the activities of research and development more scientific and related activities) of the State Government in relation to its total revenue In 2000, 0.51% of total revenues were invested in Science & Technology, while in 2010 this figure increased to 1.31%. Among the nine Northeast states, Paraíba is highlighted. In 2000, 0.33% of its total revenues were directed to innovation, reaching 2.04% in 2010, the largest increase in the region while the RN invested 0.24% in 2000 and in 2010 reached the level of 1.42 %. According to IBGE, in the period 2000-2011, the micro and small enterprises surpassed the barrier of 6 million establishments. In 2000, there were 4.2 million establishments while in 2011 were 6.3 million active establishments. Therefore, throughout the period, there was a creation of approximately 2.1 million new establishments. Between 2000 and 2011, micro and small businesses have created 7.0 million formal jobs, 8.6 million jobs in 2000 to 15.6 million in 2011. This scenario shows the importance of this study in relation to the investment of governments in RD & I in micro and small enterprises. This study aims to analyze the interaction Universities - Business - Government in the development of innovation in micro and small companies in Rio Grande do Norte participants of the edicts of Inova FAPERN. We chose to adopt as a research method case study concerning the procedure of the research, exploratory, descriptive, and on documents with engineers and researchers of innovation projects approved by PAPPE Subsidy (Inova -RN I, II and III). Data collection was done through the report made by FAPERN entitled: " Evaluation of companies financed and supported by the Grant Program for Technological Innovation for Micro and Small Enterprises RN - INOVA -RN " (2010) and a questionnaire with 40 closed questions and 1 opened to 30 affirmative composed based on a 5-point Likert scale. The analysis of data was qualitative and quantitative. The study provided to identify the importance and barriers arising from the relation between Government Enterprise (micro and small) and University as essential to the economic development of the region. It was also identified that, in the innovation projects, 70% of the goods or services originating from research were to market these, 50% resulted in a patent for the company and 80% publications of scientific articles

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

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With the technological progress the people are more and more looking for convenience, comfort and safety to your homes. The residential automation is winning space on the market not only by the status and modernity that provide, but also to allow a better use of natural resources, reducing the expense to keep up a residence. This work shows the development of a control system and supervision to be destined to the residential automation. The developed software will be working together with a controller (PLC), acting in the administration, control and supervision all the linked devices, and offering to the user an environment simple and practical for the control residence

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The sanitation companies from Brazil has a great challenge for the XXI century: seek to mitigate the rate of physical waste (water, chemicals and electricity) and financial waste caused by inefficient operating systems drinking water supply, considering that currently we already face, in some cases, the scarcity of water resources. The supply systems are increasingly complex as they seek to minimize waste and at the same time better serve the growing number of users. However, this technological change is to reduce the complexity of the challenges posed by the need to include users with higher quality and efficiency in services. A major challenge for companies of water supplies is to provide a good quality service contemplating reducing expenditure on electricity. In this situation we developed a research by a method that seeks to control the pressure of the distribution systems that do not have the tank in your setup and the water comes out of the well directly to the distribution system. The method of pressure control (intelligent control) uses fuzzy logic to eliminate the waste of electricity and the leaks from the production of pumps that inject directly into the distribution system, which causes waste of energy when the consumption of households is reduced causing the saturation of the distribution system. This study was conducted at Green Club II condominium, located in the city of Parnamirim, state of Rio Grande do Norte, in order to study the pressure behavior of the output of the pump that injects water directly into the distribution system. The study was only possible because of the need we had to find a solution to some leaks in the existing distribution system and the extensions of the respective condominium residences, which sparked interest in developing a job in order to carry out the experiments contained in this research

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This study aims to assess the potential for industrial reuse of textile wastewater, after passing through a physical and chemical pretreatment, into denim washing wet processing operations in an industrial textile laundry, with no need for complementary treatments and dilutions. The methodology and evaluation of the proposed tests were based on the production techniques used in the company and upgraded for the experiments tested. The characterization of the treated effluent for 16 selected parameters and the development of a monitoring able to tailor the treated effluent for final disposal in accordance with current legislation was essential for the initiation of testing for reuse. The parameters color, turbidity, SS and pH used were satisfactory as control variables and presents simple determination methods. The denim quality variables considered were: color, odor, appearance and soft handle. The tests were started on a pilot scale following complexity factors attributed to the processes, in denim fabric and jeans, which demonstrated the possibility of reuse, because there was no interference in the processes and at quality of the tested product. Industrial scale tests were initiated by a step control that confirmed the methodology efficiency applied to identify the possibility of reuse by tests that precede each recipe to be processed. 556 replicates were performed in production scale for 47 different recipes of denim washing. The percentage of water reuse was 100% for all processes and repetitions performed after the initial adjustment testing phase. All the jeans were framed with the highest quality for internal control and marketed, being accepted by contractors. The full-scale use of treated wastewater, supported by monitoring and evaluation and control methodology suggested in this study, proved to be valid in textile production, not given any negative impact to the quality the produced jeans under the presented conditions. It is believed that this methodology can be extrapolated to other laundries to determine the possibility of reuse in denim washing wet processing with the necessary modifications to each company.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

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The dental documentation or handbook is a collection of documents produced by the professional with diagnostic and therapeutical purpose where the inherent information to the buccal and general health of patients are registered. The register and proper filling of these documents, taking care of the ethical and legal requirements, provide to the dentist the possibility to contribute with justice in cases of human identification and makes of these documents an essential element of evidence in the ethical processes, administrative, civil and criminal against the dentists. Ahead of this fact, understanding such requirements and the importance of the dentist to register himself adequately, this research verified the knowledge of Natal (RN) City s dentists with relation to the elaboration of the dental handbook, investigating the concepts and the importance attributed to the handbook, identifying the documents more used and filed by these professionals, besides inquiring the legal value of filed documents and the filling time of these ones. The sample was constituted by 124 dentists, who had answered a questionnaire, after having been randomly selected ITom a list of professionals subscribed in the Dentistry Local Council/RN Section. The analysis of the results showed that majority of the participant citÍzens (52,3%) confers to the dental documentation the clinical importance, followed by the legal and forensic-dentistry importance; 59,3% of the searched professionals do not distinguish satisfactorily or they do not observe differences between the dental handbook and the clinical filing card, the X-rays, the dental certificates, the prescriptions, the directions and the receipts; between the documents of common use to clínical and specialist ones, the contract of rendering of services and term of ITee and cleared up consent are the documents less used by the professionals. It was still verified, that only 13,1% of the sample register the signature of the patients in the clinical filing card, making it more credibility to be presented in judgement. In the same way, copies of dental certificates and prescriptions evaluated and signed by the patients are filed respectively by only 13,5% and 9,4% ofthe searched professionals and 50% ofthe sample, keep these documents filed for an indeterminate period of time, that is, these professionals have the guard of the handbook and they do not intend to disdain it, although 85,5% of the sample does not recognize the real proprietor of the handbook. It is concluded that a great part of the dentists is unaware about the importance of the dental documentation, and neglect its elaboration, leaving themselves exposed to several kinds of penalties foreseen in the legislation

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This dissertation analyzes the configuration of the financing of Social assistance in the municipality of Natal-RN in the context of their particular expressions of the problematizando municipal budget against neoliberal adjustment macroeconomic policy. The current trends of "disclaimer" and "desfinanciamento" of social protection by the State, in the context of contemporary capitalism, bring strong implications for Social Security, especially through the redirection of public resources to the international capital, which highlights the overlapping economic interests on social needs. Whereas the changes and innovations occurring in connection with the financing of Social assistance policy, the goal of this documentary research is to identify the characteristics and trends of funding this policy in Natal-RN, from the secondary data analysis from the City of Natal, the Ministry of Social development and hunger and Portal of transparency. In the light of the theoretical, research now presented, shows trends of investment in Social assistance in the municipality of Natal-RN, in the period 2005 to 2009, which are: the tiny role membership (08) Social assistance in the municipal budget; the dispersion and fragmentation of the resources of Social assistance in other organs and/or secretariats of municipal administration; the participation of just 47.5% in expenditure from own organ Manager; the low percentage of implementation of resources foreseen in the Annual Budget Laws; the low allocation of resources in Municipal Social Assistance Fund (FUMAS), which contradicts the national policy for Social Assistance-PNAS/2004; and the predominance of government transfers in the composition of the resources of Social assistance in the municipality. The results of this research suggest that the process of financing of Social assistance in Natal is distant from the principles and guidelines pointed by PNAS/2004. In addition to the effort to understand the complexity of the financing of Social assistance in Natal, this work seeks to contribute to a political analysis in the direction of strengthening social control and the struggle for the expansion of investment in social spending

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This work verifies the impact caused by the Emergencial Program of Reduction of Consumption of Electric Energy (energy-rationing program) in the results of the concessionary private companies of the public service of electric energy distribution localized in the Northeast Area. As the rationing invigorated from June 2001 to February 2002, its effects are diluted in the results presented by these companies in the second semester of 2001 and first quarter of 2002, with prominence for the last quarter of 2001, when the revenue of extraordinary tariff restore was instituted by the National Agency of Electric Energy (ANEEL), consequence of the so-called General Agreement of the Electric Sector made between the federal government and the companies of the electric sector. The structure of a generic electric sector and a historical review of the Brazilian electric sector from the time it was controlled by the private enterprises, including the State control period, about 1960, and returning to the control of the private enterprises in 1990, under a new regulation structure are presented. An explanation of the models of economic regulation that Brazil used for the electric sector is made, with prominence for the price cap that is the actual effective model. The process of tariff revision foreseen in the concession contracts signed by the federal government and the concessionary companies is presented, highlighting its two stages: the tariff rebalancing that defines the new price cap and the calculation of the factor X that establishes the efficiency goals for the companies. There is made a presentation of the Emergencial Program of Reduction of Consumption of Electric Energy and of the consequent General Agreement of the Electric Sector, which created the revenue of extraordinary tariff restore. A conceptual revision on reviews is presented, regarding to concepts, accomplishment and recognition. A brief review of the six companies that made part of the worked sample is also presented. Analyzing the quarters historical review and of amount of sold energy, it was possible to conclude that the energy-rationing altered the results of the studied companies significantly and that alteration was masked by the accounting process of the revenue of extraordinary tariff restore

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This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels

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CONTEXTO E OBJETIVO: Gestações complicadas pelo diabetes estão associadas com aumento de complicações maternas e neonatais. Os custos hospitalares aumentam de acordo com a assistência prestada. O objetivo foi calcular o custo-benefício e a taxa de rentabilidade social da hospitalização comparada ao atendimento ambulatorial em gestantes com diabetes ou com hiperglicemia leve. DESENHO do ESTUDO: Estudo prospectivo, observacional, quantitativo, realizado em hospital universitário, sendo incluídas todas as gestantes com diabetes pregestacional e gestacional ou com hiperglicemia leve que não desenvolveram intercorrências clínicas na gestação e que tiveram parto no Hospital das Clínicas, Faculdade de Medicina de Botucatu, Universidade Estadual Paulista (HC-FMB-Unesp). MÉTODOS: Trinta gestantes tratadas com dieta foram acompanhadas em ambulatório e 20 tratadas com dieta e insulina foram abordadas com hospitalizações curtas e frequentes. Foram obtidos custos diretos (pessoal, material e exames) e indiretos (despesas gerais) a partir de dados contidos no prontuário e no sistema de custo por absorção do hospital e posteriormente calculado o custo-benefício. RESULTADOS: O sucesso do tratamento das gestantes diabéticas evitou o gasto de US$ 1.517,97 e US$ 1.127,43 para pacientes hospitalizadas e ambulatoriais, respectivamente. O custo-benefício da atenção hospitalizada foi US$ 143.719,16 e ambulatorial, US$ 253.267,22, com rentabilidade social 1,87 e 5,35 respectivamente. CONCLUSÃO: A análise árvore de decisão confirma que o sucesso dos tratamentos elimina custos no hospital. A relação custo-benefício indicou que o tratamento ambulatorial é economicamente mais vantajoso do que a hospitalização. A rentabilidade social de ambos os tratamentos foi maior que 1, indicando que ambos os tipos de atendimento à gestante diabética têm benefício positivo.

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Recentemente, alguns acadêmicos têm demonstrado que a tradução química pode auxiliar o trabalho histórico. O objetivo deste trabalho é traduzir alguns experimentos alquímicos de Robert Boyle para a química contemporânea, particularmente, aqueles que envolvem a água régia. A maior parte desses experimentos tem relação com o mecanicismo boyleano, com receitas de produção de compostos e com a padronização de procedimentos químicos. Muitos deles envolvem descrições precisas de propriedades, tais como o ponto de fusão, a mudança de gosto, a liberação de som e bolhas, a corrosão etc., que podem ser usadas como ferramentas de rastreamento para uma tradução à notação química atual.

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Em 2009, o Brasil quebrou o seu recorde de exportação de mel, gerando receita superior a US$ 65 milhões. Entretanto, existe uma lacuna nos aspectos econômicos, para grande parte dos apicultores inseridos nesta cadeia. Desta forma, levantou-se o investimento necessário para a produção de mel, em uma propriedade familiar de Cajuru (SP), com estimativas de investimento e custos de produção baseados no Custo Operacional Total (COT) utilizado pelo Instituto de Economia Agrícola, obtendo-se R$ 97.093,00 como valor total do investimento. Para a análise econômica, avaliando-se a produção de mel originária de flor de laranjeira e silvestre, o custo operacional total foi de R$ 16.400,13, considerando-se que as despesas com insumos perfizeram 70% do Custo Operacional Efetivo (COE) e 26% do COT, obtendo-se índice de lucratividade de 46%. em relação ao ponto de nivelamento, o apicultor precisa produzir 4.659 kg de mel, ou vender ao preço mínimo de R$ 1,93/kg a produção obtida, para cobrir os custos. Constatou-se, com base no fluxo de caixa, TIR de 7,24% e que o investimento inicial retorna em 10 anos, mostrando resultados atrativos para este segmento agropecuário, considerando-se a racionalidade de uso dos fatores de produção, bem como um aumento progressivo na quantidade produzida.