Custeio direto: elemento de apoio na tomada de decisão

Apresenta o método do custeio direto ou variável e sua utilização no planejamento estratégico e controle gerencial como elemento de apoio na tomada de decisão empresarial. A dissertação tem como objetivo apresentar um método called.direct custeio e sua utilização para a tomada de decisão dos Entreprises a dissertação abrange cinco tópicos.

Implementação de um sistema de gestão da qualidade nas organizações escolares

A Qualidade é um dos fatores dinâmicos de competitividade e é, incontestavelmente, um dos pilares fundamentais para a construção do sucesso das organizações. O conceito de Qualidade não é de fácil definição, dado que é algo complexo e de difícil consenso. E muitas são as noções de Qualidade existentes na literatura, mas todas elas convergem num sentido único da busca da melhoria contínua e da excelência. Por outro lado, a implementação da Contabilidade de Gestão (designadamente o Custeio Baseado em Atividades - ABC) numa organização, sobretudo numa instituição de ensino, fornece recursos suficientes para a identificação dos melhores indutores de custo. Assim, toma-se inevitável observar as atividades, inquirir os colaboradores internos e externos, desenvolver e aplicar métodos quantitativos que monitorizem os processos e os procedimentos e, especialmente, que exista o empenho da gestão de topo, de modo a que a estratégia e a qualidade organizacional se inter-relacionem. Este trabalho apresenta diversos aspetos referentes à temática dos custos da qualidade (ou da não qualidade), a própria técnica contemporânea ABC e os principais resultados obtidos através da aplicação de listas de verificação e de um inquérito por questionário, junto dos alunos, colaboradores docentes e não docentes, com o objetivo de analisar a situação dos custos da qualidade baseados na contabilidade e avaliar o grau de satisfação/motivação com a qualidade do serviço prestado na sede do Agrupamento de Escolas do concelho de Estremoz. Os resultados do presente estudo evidenciaram alguns benefícios e dificuldades da aplicabilidade da Gestão da Qualidade numa instituição de ensino. A cultura organizacional deste tipo de instituições será um dos aspetos a ter em consideração, de modo a que os princípios da Gestão da Qualidade sejam implementados de forma harmoniosa e que poderá encaminhar essas organizações num verdadeiro percurso de qualidade, numa filosofia de melhoria contínua até à excelência. ABSTRACT: As a crucial factor for competitiveness, quality is undoubtedly one of the foundations on which a successful organization rests. The complexity surrounding the notion of quality makes it hard to reach a consensus about its meaning, and that is why it has so many different definitions. However, all of them have one thing in common - that it involves a continuous search for improvement and excellence. Nowadays, an organization that uses accounting methods to support management (namely the Activity-based Costing method) has the necessary means to identify where the main costs are originating from, particularly if the organization is somehow related to teaching. It is therefore inevitable to study activities, inquire everyone involved in the organization's activities, as well as develop and apply quantitative methods to monitor processes and procedures. Moreover, it is especially important that top management is fully committed to quality in order to reflect it on its strategy. This work focuses on several aspects pertaining costs associated with quality- and lack of quality­ and shows the Activity-based Costing method in particular, as well as the main results gathered from the verification lists and questionnaires made to students, teachers and staff, with the purpose of analyzing - based on accounting - the amount of costs derived from quality, and evaluating the degree of satisfaction and/or motivation as regards the quality of service provided at a group of schools in Portuguese region of Estremoz. The results of this study show that there are some benefits in applying quality management to teaching institutions, but there are also some difficulties. The organizational culture of these institutions is one aspect that should be taken into consideration, so that quality management principles can be implemented harmoniously. This may direct these organizations to the true path of quality, so they can continuously seek improvement and achieve excellence.

Análise do Programa Melhor em Casa : um olhar sobre a atenção domiciliar no âmbito do Sistema Único de Saúde (SUS)

Mestrado (dissertação)—Universidade de Brasília, Faculdade de Ciências da Saúde, Programa de Pós-Graduação em Saúde Coletiva, 2016.

Variabilidade espacial e sazonal da concentração de elementos-traço em sedimentos do sistema estuarino de Santos-Cubatão (SP)

Multi-element analyses of sediment samples from the Santos-Cubatão Estuarine System were carried out to investigate the spatial and seasonal variability of trace-element concentrations. The study area contains a rich mangrove ecosystem that is a habitat for tens of thousands of resident and migratory birds, some of them endangered globally. Enrichments of metals in fine-grained surface sediments are, in decreasing order, Hg, Mn, La, Ca, Sr, Cd, Zn, Pb, Ba, Cu, Cr, Fe, Nb, Y, Ni and Ga, relative to pre-industrial background levels. The maximum enrichment ranged from 49 (Hg) to 3.1 (Ga). Mercury concentrations were greater in the Cubatão river than in other sites, while the other elements showed greater concentrations in the Morrão river. Concentrations of Mn were significantly greater in winter and autumn than in summer and spring. However, other elements (e.g. Cd and Pb) showed the opposite, with greater concentrations in summer and spring. This study suggests that seasonal changes in physical and chemical conditions may affect the degree of sediment enrichment and therefore make the assessment of contamination difficult. Consequently, these processes need to be considered when assessing water quality and the potential contamination of biota.

Sistema limpo em linha para extração em fase sólida de contaminantes emergentes em águas naturais

A solid-phase in-line extraction system for water samples containing low levels of emerging contaminants is described. The system was specially developed for large volume samples (up to 4 L) using commercial solid-phase extraction (SPE) cartridges. Four sets containing PTFE-made connectors, brass adapters and ball valves were used to fit SPE cartridges and sample bottles to a 4-port manifold attached to a 20 L carboy. A lab-made vacuum device was connected to the manifold cap. The apparatus is robust and less expensive than the typical available system. Its also provides less experimental handling, avoiding cross contamination and sample losses.

Análise do investimento em climatização para bovinos de leite em sistema de alojamento free-stall

The difficulty in adapting European dairy cows breeds in Brazil affect considerably the milk production sector. Brazilian climatic conditions are not totally favorable and the development of new tecnologies is needed for the animals express their genetic potential, as well as their best feed conversion. An economical analysis of the applied investment in the free-stall climatization equipment in dairy housing, for estimating studies related to profit, possibility of return investment as well as time for this return is necessary. The objective of this research was to evaluate the influence of climatization investment in the milk production process and analyze the economical aspect of this investment. There were used 470 high productive dairy cows with genetic and morphologic homogeneous characteristics, and analyzed in two similar periods. Investment calculations were done using Excell®. The results were satisfactory and the invested capital was proved to return to the producer in a short term, 57 days.

Sistema de monitoramento de perdas visíveis de cana-de-açúcar em colhedora de cana picada

In the last few years the sugar-cane mechanical harvested area has increased, especially in regions with appropriated slop. The use of this technology brings some inconveniences, such as, the increase in the percentage of extraneous matter, which causes the reduction of technological quality of the raw material, and losses in the field. Extraneous matter (trash) is composed of tops and leaves in major percentage, plus soil and roots, and eventually some metal parts. In the green cane harvest system the percentage of extraneous matter has a tendency to increase due to the great amount of vegetal matter to be processed. The increase in the blower fan speed to reduce the amount of extraneous matter can lead to an unacceptable economic level of raw material losses. The main objective of this work was, using a cane loss monitor, to evaluate and quantify the amount of visible losses of sugar cane through the primary extractor at two different fan speeds. Afterwards these losses were related to the harvester cleaning efficiency. The piezoelectric transducer shows a reasonable sensibility. The results show that the cleaning efficiency in the primary extractor (85% mean), the cane losses (between 5.68% and 2.15%) and fan speed are interrelated. The total losses and specially splinters (between 3.19% and 0.91%), showed a significant difference among the treatments.

Sistema de sincronismo entre a colhedora de cana-de-açúcar e o veículo de transbordo

One of the problems found in mechanical harvest of sugar cane is the lack of synchronism between the harvest machine and the infield wagon, causing crop losses as well as operational capacity. The objective of the present research was to design a system capable of helping to synchronize the sugar cane harvest machine with the wagon. The communication between tractor and harvest machine is wireless. Two ultrasound sensors coupled to the elevator and a microprocessor manage such information, generating a correct synchronization among the machines. The system was tested in laboratory and on field performing its function adequately, maintaining the two machines in synchronization, indicating and alerting the operators their relative positions. The developed system reduced the sugar cane lost in 60 kg ha-1 comparing to the harvest with the system turned off.

Sistema MINUS® - técnica minimamente invasiva para o tratamento das fraturas transtrocanterianas do fêmur

The MINUS system was developed as a minimally invasive procedure that uses a diaphyseal cephalic extramedullary implant for the treatment of transtrochanteral fractures of the femur in elderly patients. The implant consists of a sliding screw coupled to a plate adapted to the minimally invasive technique. The surgical access is approximately three centimeters in length located on the lateral surface of the hip, below the projection of the small trochanter. A perfectly adapted instrument was used for the procedure, which also requires the use of an image intensifier, reducing surgery time and rate of bleeding. The objective of this study is to present a new instrument and implant, developed specifically for treatment with the minimally invasive technique, reducing the length of the conventional surgical access from 10 to three centimetres. This new implant was given the commercial name of MINUS System.

Sistema Fonológico do Português: Rediscutindo o Consenso

Problems identified in the study and analysis of the phonology of Brazilian Indian languages belonging to the Macro-Jê branch such as Kaingang, Maxakali, and Mebengokre led the author to confirm the accuracy of some intuitions on the part of Piggott (1992) and Rice (1993) on dealing with relations between nasality and sonorancy (D'Angelis 1998). The applicability of the approach to the distinct processes of nasality and nasalization in Portuguese was verified with surprising results that recover some intuitions of Trubetzkoy (1939) and contribute to reconfirm the Mattoso Câmara's (1953; 1970) considerations, but at the same time go beyond them. This article presents the result of this investigation and its conclusions that suggest the validity and the necessity of reexamining even the phonemic inventory of the Portuguese language, an issue not at all questioned in the teaching of phonology, to take into account the linguistic changes in the phonological system of that language in the last fifty years.

Sistema Nacional de Educação articulado ao Plano Nacional de Educação

This text which discusses the central theme of the National Conference on Education (CONAE), held in Brasília from 28th March to 1st April 2010, deals with the concept of a National System of Education in articulation with the National Plan of Education. To that end, after pointing to the basic uses of the concept of system, it discusses the question of the National System of Education exploring the federative question in order to reveal the complete compatibility of the organization of the National System of Education with the federative regime. Thereafter, it deals with the historical meaning of the National Plan of Education demonstrating that the plan is a demand of the system, since planned action is implicit in systematized education. Thus the National Plan of Education is fulfilling those goals and objectives for which it is responsible.

Correlação radiológica e histológica de lesões mamárias não-palpáveis em pacientes submetidas a marcação pré-cirúrgica, utilizando-se o sistema BI-RADS

OBJECTIVE: To evaluate the positive predictive value for BI-RADS (Breast Imaging Reporting and Data System) categories 3, 4 and 5, correlating mammographic and histological diagnosis in non-palpable breast lesions. MATERIALS AND METHODS: Analytical-descriptive study of 169 women submitted to stereotactic localization for surgical biopsy of non-palpable breast lesions. Mammographic and histological findings were correlated, analyzing the predictive positive value for each category. RESULTS: Forty-two (24.8%) cases were diagnosed with breast cancer - only one in category 3, 19 in category 4, and 22 in category 5. The positive predictive value for categories 3, 4A, 4B, 4C and 5 were, respectively, 3.4%, 10.3%, 11.3%, 36% and 91.7%. Microcalcifications were the most frequent finding related to malignancy, present in 61.5% of these cases. CONCLUSION: The present study has demonstrated that BI-RADS allows a safe prediction of high suspicion of malignancy in lesions category 5 and low suspicion for category 3. As regards the category 4, the positive predictive value has shown a progressive increase in subcategories A, B and C, demonstrating that this subclassification represents an invaluable contribution for a more detailed and accurate assessment of lesions suspicious for malignancy.

Sistema de análise de movimento para avaliação da postura vertical durante a corrida no teste de esforço máximo incremental

Universidade Estadual de Campinas . Faculdade de Educação Física

Caminhada de pessoas com deficiencia visual em areas naturais : um estudo com auxilio do GPS (Sistema de Posicionamento Global)

Universidade Estadual de Campinas . Faculdade de Educação Física

Efeitos da atividade fisica sobre o sistema locomotor e nos habitos de vida

Universidade Estadual de Campinas. Faculdade de Educação Física