Discussão de um sistema de custeio adaptado as exigências da nova competição global

Atualmente, uma empresa deve ter sua atenção voltada não somente ao mercado brasileiro, mas também ao mercado internacional. Esta nova forma de postura, denominada “A Nova Competição Global”, vem forçando os empresários à aprimorarem, continuamente, seus processos produtivos. Nesse sentido, as novas formas de organização da produção estão revolucionando o gerenciamento das empresas. Informações geradas por relatórios econômico-financeiros são consideradas como uma das melhores formas de medição das rotinas e melhorias ocorridas, e visam proporcionar tomadas de decisão rápidas e seguras. Com as mudanças no ambiente empresarial, vieram à tona as deficiências dos sistemas tradicionais de custeio, dado que eles não mais respondiam, satisfatoriamente, às necessidades de informação impostas pelo atual ambiente competitivo. Em vista da problemática exposta, este trabalho estuda os sistemas de custeio vigentes, buscando identificar seus pontos fortes e fracos para, então, combiná-los convenientemente, propondo um sistema de custeio alternativo, adequado às novas exigências das empresas. Este trabalho inicia com a análise dos sistemas de custeio tradicionais e contemporâneos, à luz da nova competição global. Na seqüência, destaca as principais deficiências destes sistemas e, por fim, propõe um sistema de custeio adaptado à atual realidade competitiva. O sistema de custeio proposto é uma combinação conveniente do princípio de custeio por absorção associado aos métodos do custo-padrão, das unidades de esforço de produção e do custeio baseado em atividades. Um estudo de caso foi realizado em uma empresa de produção seriada, tendo por objetivo validar o sistema de custeio proposto, partindo da implementação dos conceitos teóricos referenciados no trabalho, convenientemente adaptados à estrutura de custos já existente numa empresa real. Como principais resultados, o sistema de custos proposto permitiu avaliar as perdas do processo produtivo, bem como identificar as atividades administrativas e de apoio à produção (nãoprodutivas), visando dar subsídios para a realização de melhorias.

The eager fight for supremacy in the online service industry: a comparative study of M&A activities: case studies of Apple, Google and Microsoft

A indústria de serviços online é caracterizada por um volume alto de Fusões e Aquisições no período de 2005 a 2015. As líderes de mercado, Apple, Google e Microsoft, incorporaram essa forma de crescimento inorgânico em suas estratégias corporativas. Essa tese examina as atividades de Fusões e Aquisições dessas três empresas. Consequentemente, ela tem foco em dois aspectos principais. Primeiro, existe o objetivo de saciar uma escassez na literatura acadêmica, no que se diz respeito ao estabelecimento de uma conexão entre a estratégia corporativa dessas empresas e as decisões tomadas de Fusões e Aquisições. Segundo, há também o objetivo de estimar possíveis futuros desenvolvimentos no setor. Através de uma análise de conteúdo qualitativa das publicações das empresas, relatórios de análise de mercado, e outros conteúdos de terceiros, estudos de caso foram desenvolvidos. Os resultados mostram o processo de posicionamento estratégico por parte da Apple, Google e Microsoft, dentro do mercado de serviços online, entre os anos de 2005 e 2015. As recorrentes fusões e aquisições são analisadas, no que se diz respeito as estratégias corporativas dessas empresas e a responsividade perante as atividades de seus competidores. Os resultados evidenciam atividades agressivas de Fusões e Aquisições em grupos estratégicos em comum entre as três empresas, especialmente no mercado de aparelhos de comunicação móvel e serviços de comunicação.

The value of ISE : main studies and investor perspective

This study has been prepared with the aim of bringing together the main research lines that seek to identify and convey the value of participating in initiatives like the ISE. This document is structured on three major fronts. On the first front, we conducted a survey to collect the main data on SRI trends in the two largest market niches: Europe and the United States, besides results from an MIT research study conducted among executives on the value of sustainability in the current market. Next, we carried out a non-exhaustive survey on academic studies that seek to identify the intangible and tangible gains achieved by companies through their participation in the ISE or related initiatives. Finally, we present the results of a survey done with major Brazilian pension funds aimed at investigating the knowledge of the ISE and how it could be used in their analysis and decision-making process.

Enzymatic inhibitory activity of hydroxycinnamates (HCs): in silico studies

Diabetes is a worldwide health issue that has been expanding mainly in developed countries. It is characterized by abnormal levels of blood sugar due to several factors. The most common are resistance to insulin and the production of defective insulin which exerts little or no effect. Its most common symptoms include tissue damage to several systems due to elevated levels of blood sugar. One of the key enzymes in hydrocarbon metabolism is α-glucosidase (EC 3.2.1.20). It catalyzes the breakdown of complex carbohydrates into their respective monomers (glucose) which allows them to be absorbed. In this work, caffeoyl quinic acids and their metabolites were analyzed as potential inhibitors for α-glucosidase. The search for the best inhibitor was conducted using molecular docking. The affinity of each compound was compared to the inhibitor present in the crystal structure of the protein. As no inhibitor with a similar affinity was´found, a new approach was used, in situ drug design. It was not possible to achieve an inhibitor capable of competing with the one present in the crystal structure of the enzyme, which is also its current commercial inhibitor. It is possible to draw some conclusions as to which functional groups interact best with certain residues of the active site. This work was divided into three main sections. The first section, Diabetes, serves as an introduction to what is Diabetes, its symptoms and/or side effects and how caffeoyl quinic acids could be used as a treatment. The second section, Caffeoylquinic acids and their metabolites as inhibitors for Alfa-glucosidase, corresponds to the search through molecular docking of caffeoyl quinic acids as inhibitors for α-glucosidase and what was possible to draw from this search. The last section, In situ design of an inhibitor for α-glucosidase (EC 3.2.1.20), corresponds to the in situ drug design study and what it achieved. The representation of each of the molecules used as a ligand can be found in the Annexes.

In-depth search focused on furans, lactones, volatile phenols, and acetals as potential age markers of Madeira wines by comprehensive two-dimensional gas chromatography with time-of-flight mass spectrometry combined with solid phase microextraction

The establishment of potential age markers of Madeira wine is of paramount significance as it may contribute to detect frauds and to ensure the authenticity of wine. Considering the chemical groups of furans, lactones, volatile phenols, and acetals, 103 volatile compounds were tentatively identified; among these, 71 have been reported for the first time in Madeira wines. The chemical groups that could be used as potential age markers were predominantly acetals, namely, diethoxymethane, 1,1-diethoxyethane, 1,1-diethoxy-2-methyl-propane, 1-(1-ethoxyethoxy)-pentane, trans-dioxane and 2-propyl-1,3-dioxolane, and from the other chemical groups, 5-methylfurfural and cis-oak-lactone, independently of the variety and the type of wine. GC × GC-ToFMS system offers a more useful approach to identify these compounds compared to previous studies using GC−qMS, due to the orthogonal systems, that reduce coelution, increase peak capacity and mass selectivity, contributing to the establishment of new potential Madeira wine age markers. Remarkable results were also obtained in terms of compound identification based on the organized structure of the peaks of structurally related compounds in the GC × GC peak apex plots. This information represents a valuable approach for future studies, as the ordered-structure principle can considerably help the establishment of the composition of samples. This new approach provides data that can be extended to determine age markers of other types of wines.

Infection of commercial laying hens with Salmonella Gallinarum: clinical, anatomopathological and haematological studies

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

A Formação de Padres no Nordeste do Brasil (1894-1933)

The Nossa Senhora da Conceição Seminary, installed in 1894, by Dom Adauto Aurélio de Miranda Henriques, first Paraíba Bishop, and the Episcopal Seminary of the Sagrado Coração de Jesus, implanted in 1913, by Dom José Thomas Gomes da Silva, first Aracaju s Bishop diocese, were created as a result of lack of an official religious process proposed by the Brazilian Republic Proclamation, in 1889. With the appoint to enlarge the number of priests and change the image of the priest married and unrolled who used to identify the Catholic Church in the colonial and imperial Brazil. Such bishops developed into intellectuals in the government, dioceses and formation priest houses. I take as a study object, for this doctorate paper, the academic formation and priesthood developed in theses seminaries, from 1894 to 1933, once 1894 the year of João Pessoa Creation Seminar that was implied the Minor Course (preparation) and the Major one (built by Philosophy and God related studies) and the research limit year of 1933, is concerned about the Major Sergipe Seminary ending, which was created and has worked offering the Minor and Major courses, from 1913 to 1933. Showing the teaching models that guided and leaded the priest formation, referred as Seminaries, and the application result is the objective of this investigation. To comprehend the teaching models seminaries studied, my research line is the Catholic Church theme and priest formation in Brazil. In front of the object and the objective desired, I chose the historical comparative method and the scholars modals notions of Araujo de Barros (2004) and the Sirinelli intellectuals (1996). Such references allowed me to analyze the formation given in the seminary and seminarian participation and actions, included the sequence after the scholars formation. The thesis defended is that the teaching model developed in the Brazilian Seminaries, created after a non official religious process in the Brazilian government, deal with a model of one unique center (Seminary formation and aim pre arranged by Santa Sé), although adapted, presuming the local reality and formation structure (privileged not only spiritual and moral speaking, but intellectual also), was it responsible for intellectuals generations (teachers priests, educationalist priest, journalists priests and so on) that boost the education in Brazil. During the Republic first three decades, when, in thesis, the Government was becoming free religion, i.e., the government did not subsidize the Church anymore, and the Government, among others aspects, did not received any Church care to help the public teaching in the country. The investigation reveled accede, by bishops and their followers, such as by the Concílio de Trento pre concept, or by the others ideas, leading by the priests formation in Seminaries. By creating and stalling diocese Seminary, Bishop Dom Adauto and Dom José went further their functions, by the time they built inside themselves a teaching model thought from the main pedagogic logic, based on several religious exercises, moral and ethic, considered by themselves several knowledge connected to humanity, philosophy and God related studies). Following clearly rationalism principle (the way of teaching, which each subject has its own teacher and this class get together students with the same knowledge, regardless of age) and efficiency (trying to teach the whole content in each class), the Seminaries researched developed a whole education, allowed the structure of a spiritual education, moral and intellectual, for a quality developed by priests, including different levels that they used to performance. Their bottom line, actions and priest matter achievement allowed their broad fulfillment, in the way that priests matter were associated with cultural, educational, welfare assistance, at last, intellectuals

Long-term stability studies on protection against Newcastle disease by commercial live vaccine used in Brazil

The thermostability (TS) and efficacy offered by live vaccines against Newcastle disease strains B 1, La Sota, VG-GA and Ulster, produced or imported by four Brazilian laboratories, were evaluated during their validity period. Kinetic profiles were obtained from samples conserved in refrigerators during 0, 4, 8, 12, 16, 20 and 24 months after their manufacturing. The statistical analysis of the vaccine titre effect obtained by the fresh air (FA) method showed that the vaccine profiles were parallel and coincident, presenting a significant descending trend. The vaccine titres and efficiency proofs at the end of the validity period were above the level of legislation requirements and showed an average loss in titre of 0.40 and 0.66 log(10), within the first and second validity years, respectively. The titre obtained by TS, within the month after manufacturing, had no significant difference from the titre obtained by FA within 24 months after manufacturing, being their pairs of observations positively correlated (r = 0,49, p = 0.0003), showing that the TS method, which anticipates the vaccines' performance at the end of the validity period, can substitute the FA method 24 months after manufacturing. (C) 2009 The International Association for Biologicals. Published by Elsevier Ltd. All rights reserved.

Non invasive methods for genetic analysis applied to ecological and behavioral studies in Latino-America

Documenting the presence and abundance of the neotropical mammals is the first step for understanding their population ecology, behavior and genetic dynamics in designing conservation plans. The combination of field research with molecular genetics techniques are new tools that provide valuable biological information avoiding the disturbance in the ecosystems, trying to minimize the human impact in the process to gather biological information. The objective of this paper is to review the available non invasive sampling techniques that have been used in Neotropical mammal studies to apply to determine the presence and abundance, population structure, sex ratio, taxonomic diagnostic using mitochondrial markers, and assessing genetic variability using nuclear markers. There are a wide range of non invasive sampling techniques used to determine the species identification that inhabit an area such as searching for tracks, feces, and carcasses. Other useful equipment is the camera traps that can generate an image bank that can be valuable to assess species presence and abundance by morphology. With recent advances in molecular biology, it is now possible to use the trace amounts of DNA in feces and amplify it to analyze the species diversity in an area, and the genetic variability at intraspecific level. This is particularly helpful in cases of sympatric and cryptic species in which morphology failed to diagnose the taxonomic status of several species of brocket deer of the genus Mazama.

Protótipo de uma unidade com tri-geração de energia para utilizações remotas: aplicação de módulo secondutivo gerador termoelétrico

The generation for termoeletricity is characterized as a solid process of conversion of thermal energy (heat) in electric without the necessity of mobile parts. Although the conversion process is of low efficiency the system presents high degree of trustworthiness and low requisite of maintenance and durability. Its principle is based on the studies of termogeneration carried through by Thomas Seebeck in 1800. The frank development of the technologies of solid state for termoeletricity generation, the necessity of the best exploitation of the energy, also with incentive the cogeneration processes, the reduction of the ambient impact allies to the development of modules semiconductors of high efficiency, converge to the use of the thermoeletric generation through components of solid state in remote applications. The work presents the development, construction and performance evaluation of an prototype, in pilot scale, for energy tri-generation aiming at application in remote areas. The unit is composed of a gas lamp as primary source of energy, a module commercial semiconductor for thermoelectric generation and a shirt for production of the luminosity. The project of the device made compatible a headstock for adaptation in the gas lamp, a hot source for adaptation of the module, an exchanger of to be used heat as cold source and to compose first stage of cogeneration, an exchanger of tubular heat to compose second stage of cogeneration, the elaboration of a converter dc-dc type push pull, adequacy of a system of acquisition of temperature. It was become fullfilled assembly of the prototype in group of benches for tests and assay in the full load condition in order to evaluate its efficiency, had been carried through energy balance of the unit. The prototype presented an electric efficiency of 0,73%, thermal of 56,55%, illumination of 1,35% and global of 58,62%. The developed prototype, as the adopted methodology of assay had also taken care of to the considered objectives, making possible the attainment of conclusive results concerning to the experiment. Optimization in the system of setting of the semicondutor module, improvement in the thermal insulation and design of the prototype and system of protection to the user are suggestions to become it a commercial product

Fundamentos da filosofia moral de Peter Singer

This research aims to reconstruct and explain the argument proposed by Peter Singer to justify the principle of equal consideration of interests (PECI). The PECI is the basic normative principle according to people should consider the interests of all sentient beings affected when somebody taking a moral decision. It is the join that Singer proposes between universalizability and the principle of equal consideration of interests that constitutes a compelling reason to justify it. The universalizability requires to disregard the numerical differences, putting yourself in other people s shoes, and to consider preferences, interests, desires and ideals of those affected. Singer joins universalizability to normative principle and molds the form and content of his theory. The first chapter introduces the discussion will be developed in this essay. The second chapter deals the historical and philosophical viewpoint from which Singer starts his studies. The third chapter is about the Singer s critiques of naturalism, intuitionism, relativism, simple subjectivism and emotivism. The fourth chapter exposes the design of universal prescriptivism proposed by R. M. Hare. The universal prescriptivism indicates, in the Singer s viewpoint, a consistent way to create the join between the universalizability and PECI. It highlights also the criticism designed by J. L. Mackie and Singer himself to universal prescriptivism. The second part of this chapter shows briefly some of the main points of the classical conception of utilitarianism and its possible relationship with the theory of Singer. The fifth chapter introduces the Singer s thesis about the origin of ethics and the universalizability as a feature necessary to the point of view of ethic, and the way which this argument is developed to form the PECI. The sixth chapter exposes the main distinctions that characterize the PECI. Finally the seventh chapter provides a discussion about the reasons highlighted by Singer for one who wants orient his life according to the standpoint of ethics. This structure allows explaining the main ideas of the author concerning the theoretical foundations of his moral philosophy

Are supplier selection criteria going green? Case studies of companies in Brazil

Purpose - The purpose of this paper is to verify if Brazilian companies are adopting environmental requirements in the supplier selection process. Further, this paper intends to analyze whether there is a relation between the level of environmental management maturity and the inclusion of environmental criteria in the companies' selection of suppliers.Design/methodology/approach - A review of mainstream literature on environmental management, traditional criteria in the supplier selection process and the incorporation of environmental requirements in this context. The empirical study's strategy is based on five Brazilian case studies with industrial companies. Face-to-face interviews and informal conversations are to be held, explanations made by e-mail with representatives from the purchasing, environmental management, logistics and other areas, and observation and the collection of company documents are also employed.Findings - Based on the cases, it is concluded that companies still use traditional criteria to select suppliers, such as quality and cost, and do not adopt environmental requirements in the supplier selection process in a uniform manner. Evidence found shows that the level of environmental management maturity influences the depth with which companies adopt environmental criteria when selecting suppliers. Thus, a company with more advanced environmental management adopts more formal procedures for selecting environmentally appropriate suppliers than others.Originality/value - This is the first known study to verify if Brazilian companies are adopting environmental requirements in the supplier selection process.

DSC studies on crystallization mechanisms of tellurite glasses

The purpose of this work is to study the 20Li(2)O-80TeO(2) glass using the differential scanning calorimetry (DSC) and X-ray diffraction (XRD) techniques in order to understand the crystallization kinetics on this glass matrix. To study the glass by DSC, screened samples with different particle sizes to resolve the observed asymmetrical crystallization peak were used. DSC curves for particles smaller than 38 mum in size show two distinct crystallization peaks, associated to distinct phase transformation in this glass, leading to activation energies at 301 and 488 kJ mol(-1). XRD analysis reveals that the first crystallization peak is attributed to TeO2 crystalline phase while the second one to the alpha-TeO3 and an unidentified phase.(C) 2004 Elsevier B.V. All rights reserved.

Voltammetric studies of titanium (IV) phosphate modified with copper hexacyanoferrate and electroanalytical determination of N-acetylcysteine

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

Voltammetric Studies of Cobalt Hexacyanoferrate Formed on the Titanium (IV) Phosphate Surface and its Application to the Determination of Sulfite

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