Implantação do método activity based costing na logística interna de uma empresa química

Este trabalho tem como objetivo apresentar como o método ABC - activity based costing foi implantado para realizar o custeio da logística interna da empresa química BASF SA., situada na cidade de Guaratinguetá - SP. Apresentam-se: a descrição do processo de mudança do método de custeio tradicional para o método ABC, as dificuldades encontradas e como foram ultrapassadas, bem como as vantagens constatadas pela empresa. O departamento de logística da empresa funciona como um prestador de serviços, atendendo a todos os processos produtivos das divisões (unidades de negócio) existentes na planta de Guaratinguetá, no que concerne à armazenagem e ao fornecimento de matérias-primas, além de atuar na retirada e na armazenagem de produto acabado. Como principais resultados, obteve-se uma distribuição de custos mais justa entre as divisões da planta, identificação de oportunidades de melhoria nos processos logísticos, identificação de processo e atividades que não agregavam valor aos produtos, entre outros. Finalmente, o processo de implantação e os resultados foram muito bem avaliados pelos gestores, o que foi decisivo para a adoção do método ABC como sistema gerencial de custos logísticos da empresa.

Morpho-physical Recording of Bovine Conceptus (Bos indicus) and Placenta from Days 20 to 70 of Pregnancy

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

Shorter CAG repeat in the AR gene is associated with atypical hyperplasia and breast carcinoma

Background: Previous reports into the role of [CAG]n repeat lengths in the androgen receptor (AR) gene indicate that these may play an important part in the development and progression of breast cancer, however, knowledge regarding benign breast lesions is limited. Patients and Methods: PCR-based GeneScan analysis was used to investigate the [CAG]n repeat length at exon 1 of the AR gene in 59 benign breast lesions (27 fibroadenomas, 18 atypical hyperplasias, and 14 hyperplasias without atypia) and 54 ductal breast carcinomas. Seventy-two cancer-free women were used as a control group. In addition, [CAG]n repeats were evaluated for the presence of loss of heterozygosity (LOH) and microsatellite instability (MSI) in a subset of these samples (27 fibroadenomas, 14 hyperplasias without atypia and 22 breast carcinomas). Results: Shorter [CAG]n repeat lengths were strongly correlated with atypical hyperplasias (p=0.0209) and carcinomas (p<0.0001). LOH was found in 1/12 and 4/20 informative cases of hyperplasias without atypia and breast carcinomas, respectively. Three patients with breast carcinoma who had previously presented atypical hyperplasia showed a reduction in the [CAG]n repeat length in their carcinomas. Conclusion: Short [CAG]n repeat length (≤20) polymorphisms are strongly associated with breast carcinomas and atypical hyperplasias. Although non-significant, a subgroup of patients with breast carcinoma and genotype SS showed an association with parameters of worse outcome.

Critical evaluation of FBD, pq and CPT current decompositions for four-wire circuits

This paper investigates the major similarities and discrepancies of three important current decompositions proposed for the interpretation of unbalanced and/or non linear three-phase four-wire circuits. The considered approaches were the so-called FBD Theory, the pq-Theory and the CPT. Although the methods are based on different concepts, the results obtained under ideal conditions (sinusoidal and balanced signals) are very similar. The main differences appear in the presence of unbalanced and non linear load conditions. It will be demonstrated and discussed how the choice of the voltage referential and the return conductor impedance can influence in the resulting current components, as well as, the way of interpreting a power circuit with return conductor. Under linear unbalanced conditions, both FBD and pq-Theory suggest that the some current components contain a third-order harmonic. Besides, neither pq-Theory nor FBD method are able to provide accurate information for reactive current under unbalanced and distorted conditions, what seems to be done by means of the CPT. © 2009 IEEE.

A comparative analysis of FBD, PQ and CPT current decompositions - Part II: Three-phase four-wire systems

This paper investigates the major similarities and discrepancies among three important current decompositions proposed for the interpretation of unbalanced and/or non linear three-phase four-wire power circuits. The considered approaches were the so-called FBD Theory, the pq-Theory and the CPT. Although the methods are based on different concepts, the results obtained under ideal conditions (sinusoidal and balanced signals) are very similar. The main differences appear in the presence of unbalanced and non linear load conditions. It will be demonstrated and discussed how the choice of the voltage referential and the return conductor impedance can influence in the resulting current components, as well as, the way of interpreting a power circuit with return conductor. Under linear unbalanced conditions, both FBD and pq-Theory suggest that the some current components contain a third-order harmonic. Besides, neither pq-Theory nor FBD method are able to provide accurate information for reactive current under unbalanced and distorted conditions, what can be done by means of the CPT. © 2009 IEEE.

Automatic segmentation of digital images applied in cardiac medical images

The digital image processing has been applied in several areas, especially where it is necessary use tools for feature extraction and to get patterns of the studied images. In an initial stage, the segmentation is used to separate the image in parts that represents a interest object, that may be used in a specific study. There are several methods that intends to perform such task, but is difficult to find a method that can easily adapt to different type of images, that often are very complex or specific. To resolve this problem, this project aims to presents a adaptable segmentation method, that can be applied to different type of images, providing an better segmentation. The proposed method is based in a model of automatic multilevel thresholding and considers techniques of group histogram quantization, analysis of the histogram slope percentage and calculation of maximum entropy to define the threshold. The technique was applied to segment the cell core and potential rejection of tissue in myocardial images of biopsies from cardiac transplant. The results are significant in comparison with those provided by one of the best known segmentation methods available in the literature. © 2010 IEEE.

New information and communications technologies for education in Latin America: risks and opportunities

Includes bibliography

Sustentabilidade de cidades, inovação e competitividade - Explorando conceitos no caso Brasil

Competitiveness is the basis of economic progress of a country. Innovation is a cornerstone of competitiveness. The competitiveness of the countries has been assessed by studies of competitiveness through a comprehensive set of indicators, which year after year evolve and expand, with the incorporation of new indicators. Stands out in this expansion the integration of new indicators related to sustainability of cities. This short article will explore the concepts of Competitiveness, Innovation and Sustainability, and based on the description of the methodology of two major studies on Competitiveness, will demonstrate the growing importance of sustainability indicators for cities have been given for these studies. To illustrate the results of studies show Brazil. And finally, will seek to highlight the role of Information and Communication in this context. © 2012 AISTI.

Model to design drip hose lateral line using two spacing between emitters

The use of non-pressure compensating drip hose in horticultural and annual cycle fruits is growing in Brazil. In this case, the challenge for designers is getting longer lateral lines with high values of uniformity. The objective of this study was to develop a model to design longer lateral lines using non-pressure compensating drip hose. Using the developed model, the hypotheses to be evaluated were: a) the use of two different spacing between emitters in the same lateral line allows longer length; b) it is possible to get longer lateral lines using high values of pressure variation in the lateral lines since the distribution uniformity stays below allowable limits. A computer program was developed in Delphi based on the model developed and it is able to design lateral lines in level using non-pressure compensating drip hose. The input data are: desired distribution uniformity (DU); initial and final pressure in the lateral line; coefficients of relationship between emitter discharge and pressure head; hose internal diameter; pipe cross-sectional area with the dripper; and roughness coefficient for the Hazen-Williams equation. The program allows calculate the lateral line length with three possibilities: selecting two spacing between emitters and defining the exchange point; using two pre-established spacing between emitters and calculating the length of each section with different spacing; using one emitter spacing. Results showed that the use of two sections with different spacing between drippers in the lateral line didn't allow longer length but got better uniformity when compared with lateral line with one spacing between emitters. The adoption of two spacing increased the flow rate per meter in the final section which represented approximately 80% of the lateral line total length and this justifies their use. The software allowed DU above 90% with pressure head variation of 40% and the use of two spacing between emitters. The developed model/software showed to be accurate, easy to handle and useful for lateral line design using non-pressure compensating drip hose.

Systemic governance and development in Latin America

Includes bibliography

Tradução juramentada de contratos sociais: questões lexicais, terminológicas e fraseológicas

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

Análise das propriedades reológicas de materiais cimentícios associando o conceito de empacotamento de partículas

Pós-graduação em Engenharia Mecânica - FEIS

Análise de rentabilidade e risco na produção de cana-de- açúcar na região norte do Estado de São Paulo sob dois tipos de arranjos contratuais

Pós-graduação em Agronomia (Energia na Agricultura) - FCA

Avaliação dos aspectos texturais na imagem Landsat como subsídio à compartimentação fisiográfica dos municípios de Peruíbe e Itanhaém - SP

Pós-graduação em Geociências e Meio Ambiente - IGCE

Heurísticas para o problema de dimensionamento de lotes capacitado com custo de transporte

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)