1000 resultados para custos e análise de custos


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This work was motivated by the importance of conducting a study of vehicle emissions in captive fleets with diesel engine, coupled with the predictive maintenance plan. This type of maintenance includes techniques designed to meet the growing market demand to reduce maintenance costs by increasing the reliability of diagnoses, which has increased interest in automated predictive maintenance on diesel engines, preventing problems that might evolve into routine turn into serious situations, solved only with complex and costly repairs, the Reliability Centered Maintenance, will be the methodology that will make our goal is reached, beyond maintaining the vehicles regulated as fuel consumption and emissions. To Therefore, technical improvements were estimated capable of penetrating the automotive market and give the inshore fleet emission rates of opacity of the vehicles, being directly related to the conditions of the lubricating oil thus contributing to reducing maintenance costs by contributing significantly to emissions of pollutants and an improvement in the air in large cities. This criterion was adopted and implemented, em 241 buses and produced a diagnosis of possible failures by the correlation between the characterization of used lubricating oils and the analysis of opacity, with the objective of the aid the detection and solution of failures for the maintenance of sub-systems according to design criteria, and for this to be a deductive methodology to determine potential causes of failures, has been automated to implement a predictive maintenance system for this purpose was used in our study a mobile unit equipped with a opacimeter and a kit for collection and analysis of lubricating oil and the construction of the network diagnostics, we used a computer program in Microsoft Office Access 2007 platform tool is indispensable for creating a database data, this method is being used and successfully implemented in seven (7) bus companies from the city of Natal (RN) Brazil

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The great importance in selecting the profile of an aircraft wing concerns the fact that its relevance in the performance thereof; influencing this displacement costs (fuel consumption, flight level, for example), the conditions of flight safety (response in critical condition) of the plane. The aim of this study was to examine the aerodynamic parameters that affect some types of wing profile, based on wind tunnel testing, to determine the aerodynamic efficiency of each one of them. We compared three types of planforms, chosen from considerations about the characteristics of the aircraft model. One of them has a common setup, and very common in laboratory classes to be a sort of standard aerodynamic, it is a symmetrical profile. The second profile shows a conFiguration of the concave-convex type, the third is also a concave-convex profile, but with different implementation of the second, and finally, the fourth airfoil profile has a plano-convex. Thus, three different categories are covered in profile, showing the main points of relevance to their employment. To perform the experiment used a wind tunnel-type open circuit, where we analyzed the pressure distribution across the surface of each profile. Possession of the drag polar of each wing profile can be, from the theoretical basis of this work, the aerodynamic characteristics relate to the expected performance of the experimental aircraft, thus creating a selection model with guaranteed performance aerodynamics. It is believed that the philosophy used in this dissertation research validates the results, resulting in an experimental alternative for reliable implementation of aerodynamic testing in models of planforms

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Oil prospecting is one of most complex and important features of oil industry Direct prospecting methods like drilling well logs are very expensive, in consequence indirect methods are preferred. Among the indirect prospecting techniques the seismic imaging is a relevant method. Seismic method is based on artificial seismic waves that are generated, go through the geologic medium suffering diffraction and reflexion and return to the surface where they are recorded and analyzed to construct seismograms. However, the seismogram contains not only actual geologic information, but also noise, and one of the main components of the noise is the ground roll. Noise attenuation is essential for a good geologic interpretation of the seismogram. It is common to study seismograms by using time-frequency transformations that map the seismic signal into a frequency space where it is easier to remove or attenuate noise. After that, data is reconstructed in the original space in such a way that geologic structures are shown in more detail. In addition, the curvelet transform is a new and effective spectral transformation that have been used in the analysis of complex data. In this work, we employ the curvelet transform to represent geologic data using basis functions that are directional in space. This particular basis can represent more effectively two dimensional objects with contours and lines. The curvelet analysis maps real space into frequencies scales and angular sectors in such way that we can distinguish in detail the sub-spaces where is the noise and remove the coefficients corresponding to the undesired data. In this work we develop and apply the denoising analysis to remove the ground roll of seismograms. We apply this technique to a artificial seismogram and to a real one. In both cases we obtain a good noise attenuation

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Pulmonary Rehabilitation, especially due to aerobic exercise, positive impact in reducing morbidity/mortality of patients with COPD, however the economic impact with costs of implementing simple programs of aerobic exercise are scarce. This is a blind randomized clinical trials, which aimed to evaluate the costs and benefits of a simple program of aerobic exercise in individuals with COPD, considering the financial costs of the Public Health System and its secondary endpoints. We evaluated lung function, the distance walked during six minutes of walking, the respiratory and peripheral muscle strength, quality of life related to health (QLRH), body composition and level of activity of daily living (ADL) before and after eight weeks of an aerobic exercise program consisting of educational guidance for both groups, control and intervention and supervised walks to the intervention group. The health costs generated in both groups were calculated following table Brazilian Public Health System. The sample consisted of forty patients, two being excluded in the initial phase of desaturation during the walk test six minutes. Were randomized into control and intervention group thirty-eight patients, three were excluded from the control group and one was excluded from the intervention group. At the end, thirty-four COPD comprised the sample, 16 in the control group and 18 in the intervention group (FEV1: 50.9 ± 14% pred and FEV1: 56 ± 0.5% pred, respectively). After for intervention, the intervention group showed improvement in meters walked, the sensation of dyspnea and fatigue at work, BODE index (p <0.01) in QLRH, ADL level (p <0.001) as well as increased strength lower limbs (p <0.05). The final cost of the program for the intervention group was R $ 148.75, including: assessments, hiking supervised by a physiotherapist and reassessments. No patient had exacerbation of IG, while 2 patients in the CG exacerbated, generating an average individual cost of R $ 689.15. The aerobic exercises in the form of walking showed significant clinical benefits and economic feasibility of its implementation, due to low cost and easy accessibility for patients, allowing them to add their daily practice of aerobic exercises

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Em experimentos com vários fatores em que alguns são mais difíceis de mudar que outros, pode ser inconveniente executar as provas do experimento em uma forma completamente aleatória, levando o pesquisador a criar naturalmente uma restrição na ordem de execução para poupar tempo ou reduzir os custos. Este tipo de restrição pode resultar em uma generalização do planejamento fatorial, conhecida como experimentos em parcelas subdivididas. Na prática, é comum executar um experimento em parcelas subdivididas e analisá-lo como se fosse completamente aleatorizado. O objetivo principal do trabalho é avaliar o impacto de analisar um experimento com restrição na aleatorização como completamente aleatorizado

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The aim of this study was to analyze the cost of production and economic viability of production of Lambari in Monte Castelo/SP, with the primary market for the live-bait for sport fishing of carnivorous fish. To calculate the operating cost structure was used the model proposed by the Instituto de Economia Agricola from São Paulo/Brazil. In analyzing the economic viability of investment, we determined the Internal Rate of Return (IRR) and Pay Back Period. It was noted that the inputs represented approximately 74.0% of the EOC (Effective Operating Cost). In the rentability analysis (short term), there was an operating profit of R$ 3,133.45 for a cycle, with a profitability of 18.65% for four months of production, a cost price of R$ 13.02 kg(-1). For viability of the activity (long term), the results were attractive to recovery capital from the 3(rd) year (Pay Back), with an IRR of 25.68% and 89.0% return on the producer in 5 years (BCR - benefit cost ratio). The study of costs and economic viability analysis reinforce the importance of rational management in the productive system and the importance of planning and managing the profitability of the activity.

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A grande expansão das indústrias e do mercado consumidor tem provocado, nas últimas décadas, a geração de elevadas quantidades de resíduos, os quais têm constituído constante preocupação econômica e ambiental. Objetivou-se, neste trabalho, analisar a viabilidade econômica do uso de três doses de composto orgânico, oriundo da compostagem de resíduos da extração da celulose, em substituição à adubação mineral, na cultura do eucalipto, no município de Selvíria, MS. A metodologia de custos adotada foi a do custo operacional total e do custo total. Concluiu-se que, por causa do elevado custo de transporte e aplicação, a adubação orgânica mostrou-se mais onerosa em relação à mineral, sendo sua utilização viável, economicamente, apenas nas proximidades da indústria produtora.

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Este trabalho foi realizado na região de Jales-SP, com objetivo de analisar economicamente o cultivo da pinha. Para estimar a matriz de coeficientes técnicos, os custos de produção, os indicadores de lucratividade e os dados foram levantados com cinco produtores de pinha, no ano de 2001-2002. Apesar do custo superior do sistema de produção tecnificado quando comparado com o convencional na cultura da pinha, o sistema tecnificado apresentou-se mais rentável para os produtores rurais da região de Jales, com um lucro operacional por hectare de R$5.301,07 (US$2.031,06) e para o convencional de R$1.720,48 (US$659,19). Isto se deve principalmente por proporcionar benefícios, como antecipação da colheita para períodos de melhores preços, melhoria na qualidade e na quantidade dos frutos.

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O nitrogênio é o nutriente aplicado em maior quantidade à cultura do feijão, o mais limitante ao crescimento e desenvolvimento das plantas e o que mais onera o custo de produção. Uma boa opção para o produtor diminuir custos, com a utilização de fertilizantes nitrogenados, é a utilização de plantas de cobertura do solo, também conhecidas como adubos verdes. Assim, este trabalho objetivou avaliar os custos de produção e índices de lucratividade de diferentes tratamentos envolvendo coberturas vegetais e doses de nitrogênio em cobertura, na cultura do feijoeiro irrigado, em sistema plantio direto, nas safras de inverno de 2010 e 2011. O trabalho foi realizado em área experimental localizada no município de Selvíria (MS), em Latossolo Vermelho distrófico típico. Os tratamentos constituíram-se de seis coberturas vegetais (Crotalaria juncea, milheto, guandú, Crotalaria juncea + milheto, guandú + milheto e pousio) e quatro doses de N (0 kg ha-1, 30 kg ha-1, 60 kg ha-1 e 90 kg ha-1). Foram estimados o custo operacional total, receita bruta, lucro operacional, índice de lucratividade, produtividade de equilíbrio e o preço de equilíbrio. Concluiu-se que o uso da Crotalaria juncea, como cobertura vegetal do solo, proporcionou os maiores valores de custo operacional total e lucro operacional e os melhores índices de lucratividade, e que o incremento nas doses de nitrogênio aumentou o custo operacional total, com tendência de aumento na produtividade e, consequentemente, no preço de equilíbrio.

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Objetivou-se estimar os custos de produção e lucratividade do caju in natura na Regional de Jales, noroeste do Estado de São Paulo. Os dados foram levantados junto a produtores, a partir da aplicação de questionário e da elaboração de planilhas, para caracterizar todo o processo produtivo e realizar análise econômica. A produção de fruta para mesa exige um sistema de cultivo mais intensivo, principalmente no controle de pragas e doenças; por sua vez, eleva o custo de produção que, via de regra, é compensada pelos preços alcançados. Os custos de produção são altos, mas o que deve ser destacada é a participação relativa das embalagens que pode chegar a um terço do custo operacional efetivo, seguido pelos custos pós-colheita. Os indicadores de lucratividade mostram que a produção de caju é rentável nesta região, e o índice de lucratividade foi de 46,50%.

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Realizou-se a análise comparativa de custos de produção de feijão, após um ano em sistemas de plantio direto e convencional, no período de inverno, com irrigação por pivô central. Os experimentos foram desenvolvidos na Fazenda Dois Irmãos, em Pereira Barreto (SP), em delineamento experimental de blocos ao acaso, com 11 tratamentos e quatro repetições, para cada sistema de plantio. Os tratamentos constaram de uma testemunha sem N, duas fontes de N (uréia e nitrato de amônio) e cinco dosagens (20, 40, 60, 80 e 100 kg.ha-1 de N), aplicados em cobertura aos 27 dias após a emergência das plantas. Utilizou-se densidade de 15 plantas por metro de linha e 0,50 m entre sulcos, com semeadura realizada em 20/5/2001. Na área do sistema de plantio direto, as plantas daninhas foram dessecadas após o cultivo do milho, e na de plantio convencional, realizaram uma aração e duas gradagens, sendo uma pesada e uma niveladora, no preparo do solo. Durante o desenvolvimento da cultura foram aplicados herbicidas em pós-emergência para o controle do mato. As duas fontes de nitrogênio mostraram efeito positivo na produção de grãos. A análise econômica revelou melhor resultado para uréia, na dose de 60 kg.ha-1 de N, em preparo convencional do solo, com índice de lucratividade de 40,6%. Para o plantio direto, o nitrato de amônio, na base de 40 kg.ha-1 de N, mostrou maior acréscimo na receita e lucratividade de 25,6%.

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Software Products Lines (SPL) is a software engineering approach to developing software system families that share common features and differ in other features according to the requested software systems. The adoption of the SPL approach can promote several benefits such as cost reduction, product quality, productivity, and time to market. On the other hand, the SPL approach brings new challenges to the software evolution that must be considered. Recent research work has explored and proposed automated approaches based on code analysis and traceability techniques for change impact analysis in the context of SPL development. There are existing limitations concerning these approaches such as the customization of the analysis functionalities to address different strategies for change impact analysis, and the change impact analysis of fine-grained variability. This dissertation proposes a change impact analysis tool for SPL development, called Squid Impact Analyzer. The tool allows the implementation of change impact analysis based on information from variability modeling, mapping of variability to code assets, and existing dependency relationships between code assets. An assessment of the tool is conducted through an experiment that compare the change impact analysis results provided by the tool with real changes applied to several evolution releases from a SPL for media management in mobile devices

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The main goal of Regression Test (RT) is to reuse the test suite of the latest version of a software in its current version, in order to maximize the value of the tests already developed and ensure that old features continue working after the new changes. Even with reuse, it is common that not all tests need to be executed again. Because of that, it is encouraged to use Regression Tests Selection (RTS) techniques, which aims to select from all tests, only those that reveal faults, this reduces costs and makes this an interesting practice for the testing teams. Several recent research works evaluate the quality of the selections performed by RTS techniques, identifying which one presents the best results, measured by metrics such as inclusion and precision. The RTS techniques should seek in the System Under Test (SUT) for tests that reveal faults. However, because this is a problem without a viable solution, they alternatively seek for tests that reveal changes, where faults may occur. Nevertheless, these changes may modify the execution flow of the algorithm itself, leading some tests no longer exercise the same stretch. In this context, this dissertation investigates whether changes performed in a SUT would affect the quality of the selection of tests performed by an RTS, if so, which features the changes present which cause errors, leading the RTS to include or exclude tests wrongly. For this purpose, a tool was developed using the Java language to automate the measurement of inclusion and precision averages achieved by a regression test selection technique for a particular feature of change. In order to validate this tool, an empirical study was conducted to evaluate the RTS technique Pythia, based on textual differencing, on a large web information system, analyzing the feature of types of tasks performed to evolve the SUT

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This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Agência Nacional de Energia Elétrica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets

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Este trabalho foi realizado no município de Jales, localizado na região noroeste do Estado de São Paulo, com o objetivo de analisar economicamente o cultivo da acerola para mesa. Para se estimar a matriz de coeficientes técnicos, os custos de implantação e produção e os indicadores de lucratividade da cultura, os dados foram levantados junto a um produtor e técnicos da região, em 2000. Os custos de implantação e formação da cultura nos dois primeiros anos atingiram R$2.462,09/ha, e a receita líquida estimada para a acerola a partir do 5º ano foi de R$9.061,55, correspondendo a um índice de lucratividade de 59,23%, resultado bastante atraente, principalmente para produtores interessados em diversificarem suas atividades voltadas especificamente para a fruticultura.