731 resultados para Impuesto al valor agregado


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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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We interviewed 21 farmers in order to access which sanitary practices adopted in the production systems of beef cattle on farms located in São Paulo, Mato Grosso, Mato Grosso do Sul and Rondonia. The survey was conducted through a qualitative approach to the collection of data obtained through questionnaire and personal interview with the landowners. We questioned the attitudes and sanitation procedures in these current production systems such as veterinary assistance, preventive health practices and disease surveillance, knowledge of health hazards for the safe production of food, animal feed, vaccine and immunizations, registration system, measures with newborns, products used in the environment and animals, grace period, employee training, destination of the dead animals, among others. Along with the data found that only 30% of properties had veterinary care, 67% said they meet the expiration dates of the products, although it was not mentioned on the products if there were any. In only 48% of properties were veterinarians who prescribed drugs to animals. Only two of the owners confirmed buying and using expired products in animals and only 48% have received some training on the property. In this setting, it is evident that farmers should be better prepared for insertion of its products in a highly demanding and competitive market. In this context, add value to the product depends mainly on the condition of sanitation of the herds.

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Pós-graduação em Televisão Digital: Informação e Conhecimento - FAAC

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Pós-graduação em Agronomia (Irrigação e Drenagem) - FCA

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The fuzzy logic accepts infinite intermediate logical values between false and true. In view of this principle, a system based on fuzzy rules was established to provide the best management of Catasetum fimbriatum. For the input of the developed fuzzy system, temperature and shade variables were used, and for the output, the orchid vitality. The system may help orchid experts and amateurs to manage this species. ?Low? (L), ?Medium? (M) and ?High? (H) were used as linguistic variables. The objective of the study was to develop a system based on fuzzy rules to improve management of the Catasetum fimbriatum species, as its production presents some difficulties, and it offers high added value

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Pós-graduação em Microbiologia - IBILCE

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Pós-graduação em Química - IBILCE

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This study investigated the main methods of separation of components of lignocellulosic biomass, with an emphasis on obtaining lignin and its application. The work was developed based on the concept of Biorefinery proposing full use of renewable raw materials and / or the use of lignocellulosic agricultural residues by biochemical or biotechnological conversion in obtaining high value added products with minimal environmental impact. From this premise, a literature review was performed in refereed journal articles and theses in order to gather enough material for critical analysis of usual and alternative methods in the literature. When researching methods that add value to lignin, it was found that with the technology found today, the cost required to have a degree of competitiveness is still too high, preventing much of the process. However, the isolated lignin can be used as raw material in the production of numerous types of biocomposites and polymers and other products such as phenols, benzene, dispersants, vanillin, emulsifying agents, antioxidants, pesticides, fertilizers, charcoal, concrete additives, among others. As an industrial production level is necessary, because the consumption of biomass will only grow over the years, it is necessary that new methods or technologies to be created in order to facilitate the extensive use of lignocellulosic biomass

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Over the past two years, Brazil has been facing a major water crisis in its history and the state of Sao Paulo is the one that has been going through worst difficulties. In this scenario, all water users should do everything possible so that the consumption of water resources is carried out in a sustainable manner. In this context, the companies responsible for the public water supply must increase the efficiency of water resource management. It is indispensable combating losses in the public supply system. When there is a non-visible leak in a pipe, the wastewater volume can be high, but in this case, the water returns to nature and continues to participate in the hydrological cycle. The economic loss corresponds to the value added to the product water, which includes the intrinsic costs of exploration, processing and distribution. This damage results in a reduced availability of financial resources of sanitation companies to invest in environmentally friendly solutions. This study aimed to diagnose the water distribution system in the city of Guaratinguetá (SP), held by the Companhia de Serviços de Água, Esgoto e Resíduos de Guaratinguetá (SAEG), to propose measures to combat water loss. Among the proposed measures, there is the monitoring of losses, planning for replacement of old pipes and company awareness as a whole in relation to combat water losses

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Pós-graduação em Química - IBILCE

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This study investigated the main methods of separation of components of lignocellulosic biomass, with an emphasis on obtaining lignin and its application. The work was developed based on the concept of Biorefinery proposing full use of renewable raw materials and / or the use of lignocellulosic agricultural residues by biochemical or biotechnological conversion in obtaining high value added products with minimal environmental impact. From this premise, a literature review was performed in refereed journal articles and theses in order to gather enough material for critical analysis of usual and alternative methods in the literature. When researching methods that add value to lignin, it was found that with the technology found today, the cost required to have a degree of competitiveness is still too high, preventing much of the process. However, the isolated lignin can be used as raw material in the production of numerous types of biocomposites and polymers and other products such as phenols, benzene, dispersants, vanillin, emulsifying agents, antioxidants, pesticides, fertilizers, charcoal, concrete additives, among others. As an industrial production level is necessary, because the consumption of biomass will only grow over the years, it is necessary that new methods or technologies to be created in order to facilitate the extensive use of lignocellulosic biomass

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Over the past two years, Brazil has been facing a major water crisis in its history and the state of Sao Paulo is the one that has been going through worst difficulties. In this scenario, all water users should do everything possible so that the consumption of water resources is carried out in a sustainable manner. In this context, the companies responsible for the public water supply must increase the efficiency of water resource management. It is indispensable combating losses in the public supply system. When there is a non-visible leak in a pipe, the wastewater volume can be high, but in this case, the water returns to nature and continues to participate in the hydrological cycle. The economic loss corresponds to the value added to the product water, which includes the intrinsic costs of exploration, processing and distribution. This damage results in a reduced availability of financial resources of sanitation companies to invest in environmentally friendly solutions. This study aimed to diagnose the water distribution system in the city of Guaratinguetá (SP), held by the Companhia de Serviços de Água, Esgoto e Resíduos de Guaratinguetá (SAEG), to propose measures to combat water loss. Among the proposed measures, there is the monitoring of losses, planning for replacement of old pipes and company awareness as a whole in relation to combat water losses

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Hospitais são fundamentais para a sociedade devido à sua função socioeconômica e, principalmente, por promover a saúde em todos os sentidos. Mas possuem várias carências de gestão administrativa e qualidade com maior valor agregado, entre outras. Um dos temas que tem se sobressaído na dinâmica da gestão empresarial e que busca agregar valor e vantagens competitivas sustentáveis é a logística, porém esta é uma área relativamente inexplorada. Nesse contexto, o objetivo do estudo é identificar o estágio da logística e seu arranjo organizacional em uma organização hospitalar. Para tanto, utilizou-se uma abordagem qualitativa-exploratória, seguida de revisão de literatura, que visa a estruturação do conhecimento da logística, e estudo de caso. A coleta de dados foi realizada por pesquisa documental e entrevistas semiestruturadas. Os resultados permitiram apurar modificações na estrutura organizacional do hospital, contemplando a logística, e identificar que a instituição encontra-se no estágio 2, além de ressaltar as barreiras e os facilitadores do processo de adaptação.

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Na literatura sobre redes interorganizacionais, parte das abordagens de pesquisa afirma que tal tipo de ambiente favorece as condições para a aprendizagem por meio da combinação de capacidade de diferentes membros. Igualmente, existem correntes de estudo que apontam haver ressalvas relacionadas às próprias características dos membros. Esta aparente contradição instigou um questionamento: como a configuração de posições de membros de redes interorganizacionais afeta o sentido que a aprendizagem adquire para os próprios membros? Utilizando-se referências conceituais da área de aprendizagem em redes interorganizacionais, o estudo apresenta os resultados da análise de um caso empírico de uma comunidade epistêmica (rede de cooperação científica formalmente instituída) brasileira no campo da biotecnologia. Adotou-se como método de pesquisa a triangulação de técnicas quantitativas e qualitativas. Inicialmente, utilizou-se a análise quantitativa sociométrica evidenciando a posição do membro de acordo com a centralidade para a aprendizagem e a produção acadêmica. Após essa identificação, foram aplicadas entrevistas semiestruturadas aos membros localizados em diferentes posições, fossem elas de alto valor agregado (membros com alta centralidade) ou marginais (membros com baixa centralidade). A partir de um referencial de análise qualitativo com foco nos conceitos de práticas e gêneros discursivos, foi possível delinear diferentes sentidos sobre a aprendizagem decorrida de acordo com a posição dos membros. A partir dos resultados, evidenciou-se a relação da posição ocupada pelo membro da rede o sentido dado à aprendizagem. Apesar das limitações associadas à pesquisa sobre um caso único que dificulta a possível generalização dos resultados, o estudo abre possibilidades de aprofundar novas pesquisas sobre a relação entre as características dos membros e sua posição com a aprendizagem em redes interorganizacionais.