1000 resultados para Custos ambientais


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O item não apresenta o texto completo, pois está passando por revisão editorial

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A ferramenta de custos se mostra relevante do ponto de vista gerencial, auxiliando no controle de gastos e na tomada de decisões nas empresas. Para melhor entender este conceito, o material apresenta a taxonomia dos sistemas de custos, além de suas classificações quanto à natureza, à identificação com o produto e à variação quantitativa. Como o estoque representa grande parte dos custos de produção, são apresentadas três formas contábeis para avaliação dos mesmos: PEPS (primeiro a entrar, primeiro a sair), UEPS (último a entrar, primeiro a sair) e Custo Médio.

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Inicialmente coloca-se o conceito de produção agroindustrial, que abrange desde as atividades agrícolas anteriores ao processamento industrial até a transformação primária dos produtos obtidos na exploração agrária. As especificidades do setor são apresentadas e os principais custos agroindustriais relativos ao mesmo são citados. As peculiaridades dos custos agroindustriais com mão-de-obra, remuneração do proprietário, capital fixo, materiais, pastagens administração, seguros financiamentos, conservação e reparação e os riscos são adaptados para este setor industrial, que se diferencia dos outros por suas próprias características anteriormente descritas. Finalmente sugerem-se ações para que os custos agroindustriais sejam melhor gerenciados, ajudando na expansão da competitividade do setor nos mercados interno e externo.

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As redes de comunicação sem fios são uma área de grande desenvolvimento. As tecnologias progridem e criam-se novas oportunidades de implementação de novos dispositivos nesta área. Neste tipo de redes, encontram-se as redes de sensores sem fios (WSN- Wireless Sensor Networks), que são constituídas por vários dispositivos (Nós Sensores) que colaboram entre si, para recolher e encaminhar informação sobre um determinado fenómeno físico até uma estação base. A um outro nível, a preservação das obras de arte é uma preocupação fundamental de todos os Museus. Existe a necessidade de conservar ao máximo as características genuínas de cada artefacto. Para tal, torna-se essencial uma monitorização e controlo de alguns factores ambientais, que podem danificar ou alterar as características dos materiais. Essa monitorização é realizada nos museus da Madeira, mas de uma forma manual e recorrendo a aparelhos que são dispendiosos e um pouco arcaicos. Assim sendo, tornou-se necessário encontrar uma solução, para a realização dessa tarefa de uma forma automática e contínua. As WSN oferecem uma resposta para estas necessidades, surgindo assim o projecto WISE-MUSE, que visa a monitorização ambiental para a conservação de obras de arte e artigos históricos, através de redes sem fios.Portanto, este projecto de Mestrado em Telecomunicações e Redes tem como área de acção a camada física da arquitectura do sistema WISE-MUSE. Neste sentido, desenvolveu-se um conjunto de dispositivos electrónicos, para monitorização e controlo de factores climáticos no Museu de arte contemporânea do Funchal. A ligação entre dispositivos e transmissão dos dados recolhidos foi assegurada através da implementação de uma rede sem fios. Ao nível dos nós sensores construídos, os desenvolvimentos mais importantes tiveram como meta a minimização de custos, consumo energético e dimensões dos mesmos. Além dos sensores, foram desenvolvidos outros componentes da rede, nomeadamente dispositivos routers e um dispositivo que permite o controlo automático da humidade.

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Hoje em dia onde o mercado da construção civil é cada vez mais competitivo e as empresas de construção civil tendem em apresentar orçamentos com os custos cada vez mais inferiores, diminuindo as margens de lucro por forma a garantir trabalho para alimentar a sua massa. Deste modo, é fulcral apostar em ferramentas ou em métodos que apoiem a equipa de direcção de obra de forma a garantir as margens previstas antes do início dos trabalhos. É neste contexto que este trabalho foi desenvolvido, garantindo uma aplicação informática numa folha de cálculo MS Excel e com recurso ao programa de planeamento MS Project, que aplica um método de controlo de custos de uma forma simples e funcional sem grandes encargos de aquisição de softwares ou de formação específica.

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Este trabalho foi realizado na Universidade da Madeira, no âmbito do Mestrado em Engenharia Informática, tendo como título “Implementação de um sistema autónomo para a geração de visualizações 3D de dados ambientais”. A visualização 3D tem vindo a ganhar terreno em áreas como o entretenimento, medicina, arquitetura e desenho de equipamentos, entre outros. Relativamente à visualização de dados ambientais (oceano e atmosfera) em 3D, esta é uma área pouco explorada. Como tal, foi proposto o estudo e criação de um sistema autónomo capaz de gerar imagens 3D de dados ambientais e disponibilizar as mesmas na web. O estudo iniciou-se com testes às ferramentas que permitem a visualização 3D de dados ambientais, de forma a escolher a que mais se adequa ao sistema a implementar. Após diversos testes às várias ferramentas, a que mais se destacou foi o IDV (Integrated Data Visualization), pelas suas funcionalidades e capacidade de ser executado de forma automática. A implementação do sistema foi efetuada ao longo de diversas etapas: pré-processamento dos dados; escolha das visualizações a disponibilizar na web; escrita do script responsável pelo processo; criação das páginas web para visualização das imagens e implementação de todo o sistema em ambiente Linux. Este sistema foi desenvolvido tendo em conta a adição de novas visualizações, assim como a alteração das visualizações existentes. A possibilidade de adicionar/alterar visualizações de forma simples também foi tida em conta, de forma a não ser necessário reestruturar todo o sistema.

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The current study analyzes the birth and development of two strategic alliances established between shrimp producers in Rio Grande do Norte: the Unipesca and the Coopercam. To achieve this aim, two approaches which, at first sight, could be considered contradictory were used: the Transactional Costs Economy and Embeddedness. The first approach is fundamentally based in the studies of Williamson (1985; 1991; 1996; 1999; 2000; 2002). Embededness, on the other hand, went through the review of a series of authors, such as Burt (1992), Granovetter (1973; 1985), Uzzi (1997), Gulati (1994; 1995; 1997; 1998; 1999; 2000), Nielsen (2005), Ring (2002), Ring and Van de Ven (1994), Zafirovski (2002), among others. To analyze the birth and development of the cooperatives in this study, Gulati s work (1998) was used. This study shows the steps to be studied for a better comprehension of an alliance: the decision of starting an alliance and the choice of the partners, the decision about the governance structure, the evolution of the alliance and the development of the companies which established this partnership. To carry this study out, a study case accordingly to Yin s proposal (2001) was adopted. Semi-structured interviews with pre-defined plots were conducted in two phases: in the beginning of 2006 and in the beginning of 2007. The subjects from the research were, in 2006, representative members of the main associations and corporations, besides the shrimp producers from the state, when the context of the activity was set. In the second phase, in 2007, representative members from the two cooperatives that were listed above were interviewed the president from Coopercam and the marketing manager from Unipesca. Besides these two members, directors from two important organizations in each of these cooperatives were also interviewed, giving out the necessary information for the research. Secondary data was also collected from the Brazilian Association of Crab producers website, as well as from news from important newspapers in RN, such as Tribuna do Norte. The primary data was analyzed in terms of quality, accordingly to the documental analysis technique. Thus, through the data that was collected, it can be concluded that the reasons that motivated the companies to cooperate can be explained in terms of the transactional costs economy. However, the choice of partners is more connected to aspects approached by the social embededness. When aspects related to development and evolution were analyzed, it could be seen that both aspects from TCE and Embededness were vital to explain the development of the cooperatives mentioned

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The inclusion of local suppliers in production chains has considerable impact on its performance, but most notably in its main actors. The results of this process may be of different kinds and can be analyzed from economic or institutional approaches. This study aimed to verify the existence of different performances of Petrobras due to the inclusion of local suppliers in the oil and gas production chain in the state of Rio Grande do Norte, from the viewpoints of transaction costs and the Institutional Theory. In order to this, were made the characterization of the PROMINP, the description of its actions and results, the mapping of its institutional context of reference, and identification of results obtained by Petrobras in terms of transaction costs and legitimacy. The theoretical framework is based on authors dealing with industrial concentration, as like Marshall, Krugman, Porter and Schmitz, from the sociological perspective of neoinstitucional theory, as like DiMaggio and Powell and Scott and Meyer, and transaction costs, as like Williamson. This is a qualitative research, with data collection done by consulting secondary fonts and semi-structured interviews with nineteen actors of three groups, namely: actors involved in actions of the program, representatives of enterprises and representative of Petrobras. To analyze the content was used the Suchman s model (1995) for categories associated with strategies of legitimation and fourteen variables associated with the three variables assets specificity, bounded rationality and opportunism (Williamson, 1995, 1989) in the case of transaction costs. The results indicate that PROMINP has achieved its objectives by encouraging the increased participation of local companies in the oil and gas production chain, reflecting in the economic development of the state. The Redepetro/RN, fostered and built upon the interaction of the participants, is presented as a solution of continuity to the participation of enterprises in the chain, after the closure of the actions of the program. PROMINP demands responses to coercive, legislative and regulatory pressures of the organizational field, whose institutional context of reference is wide. From the point of view of legitimacy, through strategies to gain cognitive legitimacy and maintaining pragmatic legitimacy, Petrobras can manipulate the environment, ensuring the compliance of the constituents to their technical and institutional demands. Enterprises, in turn, respond to the demands through compliance with technical demands, mainly through the certification of processes, and cultural changes. There aren t clear gains related to the transaction costs, however, gains in legitimacy can be seen as a cumulative capital that can serve as a competitive differential that generates economic gains. In terms of theoretical findings, it was found that, due to its explanatory power for actions that are difficult to explain only in economic terms, Institutional Theory may be used as theoretical support concurrent with other theories. TCE model has limitations in explaining the program actions. In the case, it s emphasized that Petrobras doesn t seek only economic efficiency, but has in its mission the commitment to social development.

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In the social-historical moment we live in, it is each time more evident the necessity of the people to learn to deal with the environment in conscientious way, taking care of themselves properly through it. In this direction, considering the school as a place where children, young and adolescents spend great part of their time, this work had as objective to examine the perception of school environment for students, professors and employees of two schools in João Pessoa city - Centro Estadual Experimental de Ensino-Aprendizagem Sesquicentenário and Escola Estadual de Ensino Fundamental e Médio Presidente Emílio Garrastazu Médici (Experimental State Center of Learning-teaching Sesquicentenário and Basic and High State School Education Emilio Garrastazu Médici President). From the presupposed that the environments in which and with which people live reflect their daily practices, the field work searched to identify the social-environmental practices that characterize the relation of these users with the school and, from this understanding, to infer some of their concerns regarding the environment as a whole. To analyze the use of the available physical space in the two institutions it was opted the use of the After-Occupation Evaluation, one of the approaches that feed the process of building production or built set, rescuing aspects related to its use, operation and maintenance. Besides analyzing diverse school environments (such as classroom circulations/accesses, library, pedagogical and sportive spaces) in relation to the environmental comfort and the perceptions of the main users of the schools (pupils, professors and employees), the dissertation tried to inquire the care (ambient education) of these users with the school space. In general, it was verified that the two schools have evaluations and perceptions really different for four reasons: (i) management of the schools; (ii) the users perception; (III) localization of schools and (IV) feeling of place, territoriality and appropriation

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This study evaluates the influence of depth and environmental parameters on the development of Gracilaria birdiae Plastino & Oliveira (Gracilariaceae Rhodophyta) in an organic shrimp pound (Litopenaeus vannamei) under euthrophical conditions. PVC structures (module) witch four ropes laden with 150 g of macroalgae each, were kept during 35 days at three different depths (surface, 10 and 20 cm depth). Wet biomass weighing and environmental parameters (temperature, salinity, turbidity, pH, transparence, precipitation, evaporation, insolation, accumulated solar radiation, nitrite, nitrate, ammonium and orthophosphate) were measured weekly. At all three proposed depths, the macroalgae displayed a higher biomass at the end of experiment than at the initial inoculations. The module kept at a 10 cm depth presented the greatest average biomass (186,3), followed by that kept at 20 cm (180,4 g) and the surface module (169,9 g). Biomass variations showed algae to suffer the direct effects of depths. Biomass loss was associated with the factors that influence light penetration, such as sediment deposits above the thallus, rate of evaporation and precipitation. The smallest loses occurred in the algae kept on surface (0,16%), followed by the algae kept at 20 cm (0,20%) and 10 cm (0,22%). The specific growth rate (SGR) of G. birdiae showed no significant difference between the three depths nor the sample periods. Nevertheless, the modules kept at 10 and 20 cm depths presented similar growth evolution, both growing 0,38%·per day-1, while the module kept on surface had an average SGR of 0,36%·day-1. The models related to growth rate demonstrated temperature, salinity, pH, orthophosphate, ammonium, precipitation and turbidity as the principal environmental parameters influencing the development of G. birdiae

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Since centuries ago, the Asians use seaweed as an important source of feeding and are their greatest world-wide consumers. The migration of these peoples for other countries, made the demand for seaweed to increase. This increasing demand prompted an industry with annual values of around US$ 6 billion. The algal biomass used for the industry is collected in natural reservoirs or cultivated. The market necessity for products of the seaweed base promotes an unsustainable exploration of the natural banks, compromising its associated biological balance. In this context, seaweed culture appears as a viable alternative to prevent the depletion of these natural supplies. Geographic Information Systems (GIS) provide space and produce information that can facilitate the evaluation of important physical and socio-economic characteristics for the planning of seaweed culture. This objective of this study is to identify potential coastal areas for seaweed culture in the state of Rio Grande do Norte, from the integration of social-environmental data in the SIG. In order to achieve this objective, a geo-referred database composed of geographical maps, nautical maps and orbital digital images was assembled; and a bank of attributes including physical and oceanographical variables (winds, chains, bathymetry, operational distance from the culture) and social and environmental factors (main income, experience with seaweed harvesting, demographic density, proximity of the sheltered coast and distance of the banks) was produced. In the modeling of the data, the integration of the space database with the bank of attributes for the attainment of the map of potentiality of seaweed culture was carried out. Of a total of 2,011 ha analyzed by the GIS for the culture of seaweed, around 34% or 682 ha were indicated as high potential, 55% or 1,101 ha as medium potential, and 11% or 228 ha as low potential. The good indices of potentiality obtained in the localities studied demonstrate that there are adequate conditions for the installation of seaweed culture in the state of Rio Grande do Norte

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The Visceral Leishmaniose (LV) disease is endemic in some places in Brazil. It is caused by the protozoa Leishmania chagasi, being transmitted for vector, the phlebotomies, Lutzomyia longipalpis. In virtue of the expansion of the illness in Rio Grande do Norte, it is necessary to evaluate the determinative ambient factors in the proliferation of the vector for better control of the illness. The variable rainfall and the social variables had been analyzed using space regression with two models and the ambient variable of ZANE and the variables analyzed in 205 houses in the cities of Natal, Extremoz, Nísia Floresta, São Gonçalo do Amarante, São Jose do Mipibu, Parnamirim and Macaíba the Person and ML Chi-square were used . The analyses had shown that high rainfall, plain relief, the forest, the humid tropical climate the activities of production culture of sugar cane and fruit culture and the presence of bovines increase the risk of the LV. The work showed that it has space aggregation and that ambient factors influence in the LV in the State

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

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The Industry of the Civil Construction has been one of the sectors that most contribute to the pollution of the environment, due to the great amount of residues generated by the construction, demolition and the extraction of raw material. As a way of minimizing the environmental impacts generated by this industry, some governmental organizations have elaborated laws and measures about the disposal of residues from the building construction (CONAMA - resolution 307). This work has as objective the reutilization of residues compound of sand, concrete, cement, red bricks and blocks of cement and mortar for the production of red ceramic, with the objective of minimizing costs and environmental impacts. The investigated samples contained 0% to 50% of residues in weight, and they were sintered at temperatures of 950°C, 1000°C, 1050°C, 1100°C and 1150°C. After the sinterization, the samples were submitted to tests of absorption of water, linear retraction, resistance to bending, apparent porosity, specific density, XRD and SEM. Satisfactory results were obtained in all studied compositions, with the possible incorporation of up to 50% of residues in ceramic mass without great losses in the mechanical strength, giving better results to the incorporation of 30% of residues in the fabrication of ceramic parts, such as roofing tiles, bricks masonry and pierced bricks

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The mining industry is responsible for the generation of waste from their natural process of extraction. The mining impacts in urban areas are of special importance due to the high urban occupation, which are exacerbated due to the proximity of the mined areas and populated areas. Some solutions to wastedisposal have the potential to significantly reduce the environmental risks and liabilities, but represent higher costs in the stages of deployment and operation. The addition of mining waste as raw material in the development of commercial products reduces the environmental impacts, transforming the waste into a positive element in the generation of employment and income. This thesis studies the incorporation of waste iron ore in two clays, one from the ceramic industry of the City of Natal and the other from the ceramic industry of the Seridó Region, both in the State of Rio Grande do Norte, Brazil. Percentages of iron ore waste of 5%, 10% , 15%, 20%, 25% and 30% were used in the tested ceramic matrix. The two clays and the iron ore waste used as part of this investigation were characterized by X-ray diffraction tests, X-ray fluorescence tests, differential thermal analysis, thermogravimetric analysis and dilatometric analysis. The samples were sintered under temperatures of 850 °C, 950 °C and 1050°C at a heating rate of 5 °C/min with isotherms of two hours. The following tests were performed with the samples: linear shrinkage, water absorption, apparent porosity, apparent density, mass loss in fire and bending resistance in order to obtain their physical and mechanical properties. An amount of 5% of waste iron ore in the matrix clay at a temperature of 850 0C resulted in na increase of about 65% in the tensile strength of the clay samples from the Natal ceramic industry. A linear shrinkage of only 0.12% was observed for the samples, which indicates that the physical properties of the final product were not influenced by the addition of the waste