New approaches to predicting the distribution and dynamics of seafloor habitats

Marine spatial planners and managers need timely and accurate maps describing biological communities at the seafloor. This thesis employs state of the art sonar equipment and seafloor imaging techniques to answer some fundamental questions about how these communities are distributed through space and time.

Effect of magnetic treatment on microstructure and cycle performance of LiFePO4/C cathode material

LiFePO4/C composite was prepared by hydrothermal synthesis along with a magnetic treatment method. The LiFePO4/C composite synthesized without magnetic treatment is an integrated rhombic shape crystal, whereas the LiFePO4/C material synthesized with magnetic treatment presents a rhombus shape which is self-assembled by a number of small crystal particles with an average size of about 100 nms. The capacity retention for the LiFePO4/C cathode material synthesized without magnetic treatment is only 77% after 30 charge-discharge cycles at 0.2 C, but the LiFePO4/C composite synthesized with magnetic treatment has a capacity retention of 100% after 100 charge-discharge cycles at 1 C and 5 C. It suggests that magnetic treatment can remove Fe3+ cations effectively during the preparation process and enhance the cycle performance of the LiFePO4/C material.

Aquatic toxicity of manufactured nanomaterials: challenges and recommendations for future toxicity testing

 Aquatic nanotoxicologists and ecotoxicologists have begun to identify the unique properties of the nanomaterials (NMs) that potentially affect the health of wildlife. In this review the scientific aims are to discuss the main challenges nanotoxicologists currently face in aquatic toxicity testing, including the transformations of NMs in aquatic test media (dissolution, aggregation and small molecule interactions), and modes of NM interference (optical interference, adsorption to assay components and generation of reactive oxygen species) on common toxicity assays. Three of the major OECD (Organisation for Economic Co-operation and Development) priority materials, titanium dioxide (TiO2), zinc oxide (ZnO) and silver (Ag) NMs, studied recently by the Natural Sciences and Engineering Research Council of Canada (NSERC), National Research Council of Canada (NRC) and the Business Development Bank of Canada (BDC) Nanotechnology Initiative (NNBNI), a Canadian consortium, have been identified to cause both bulk effect, dissolution-based (i.e. free metal), or NM-specific toxicity in aquatic organisms. TiO2 NMs are most toxic to algae, with toxicity being NM size-dependent and principally associated with binding of the materials to the organism. Conversely, dissolution of Zn and Ag NMs and the subsequent release of their ionic metal counterparts appear to represent the primary mode of toxicity to aquatic organisms for these NMs. In recent years, our understanding of the toxicological properties of these specific OECD relevant materials has increased significantly. Specifically, researchers have begun to alter their experimental design to identify the different behaviour of these materials as colloids and, by introducing appropriate controls and NM characterisation, aquatic nanotoxicologists are now beginning to possess a clearer understanding of the chemical and physical properties of these materials in solution, and how these materials may interact with organisms. Arming nanotoxicologists with this understanding, combined with knowledge of the physics, chemistry and biology of these materials is essential for maintaining the accuracy of all future toxicological assessments.

Lessons from silkworm cocoons for future protective materials design

 Evolved over millions of years’ natural selection, very thin and lightweight wild silkworm cocoons can protect silkworms from environmental hazards and physical attacks from predators while supporting their metabolic activity. The knowledge of structure-property-function relationship of multi-layered composite silk cocoon shells gives insight into the design of next-generation protection materials. The mechanical and thermal insulation properties of both domestic (Bombyx mori, or B. moriand Samia. cynthia, or S. cynthia) and wild (Antheraea pernyi and Antheraea mylitta, or A. pernyi and A. mylitta) silkworm cocoons were investigated. The research findings are of relevance to the bio-inspired design of new protective materials and structures.
The 180 degree peel tests and needle penetration tests were used for examining the peel resistance and needle penetration resistance of both domestic and wild silkworm cocoon walls. The temperatures inside and outside of the whole silkworm cocoons under warm, cold and windy conditions were monitored for investigating the cocoon’s thermal insulation function. Computational fluid dynamics (CFD) models were created to simulate the heat transfer through the A. pernyi cocoon wall.
The wild cocoons experienced much higher peeling peak loads than the domestic cocoon. This transfers to a maximum work-of-fracture (WOF) of about 1000 J/m2 from the A. pernyi outer layer, which was 10 times of the B. mori cocoon. The A. pernyi wild cocoon exhibited a maximum penetration force (11 N) that is 70 % higher than a woven aramid fabric. Silk sericin is shown to play a critical role in providing needle penetration resistance of the non-woven composite cocoon structure by restricting the relative motion of fibres, which prevents the sharp tip of the needle from pushing aside fibres and penetrating between them. The wild A. pernyi cocoon exhibits superior thermal buffer over the domestic B. mori cocoon. The unique structure of the A. pernyi cocoon wall with mineral crystals deposited on the cocoon outer surface, can prohibit most of the air from flowing inside of the cocoon structure, which shows strong wind resistance under windy conditions.

Enhancing and assessing group and team learning in architecture and related design contexts

EXECUTIVE SUMMARYTeamwork skills are essential in the design industry where practitioners negotiate often-conflicting design options in multi-disciplinary teams. Indeed, many of the bodies that accredit design courses explicitly list teamwork skills as essential attributes of design graduates e.g., the Australian Institute of Architects (AIA), Royal Institute of British Architects (RIBA), the National Council of Architectural Registration Boards (NCARB) of the United States and the Institution of Engineers, Australia (IEAust). In addition to the need to meet the demands of the accrediting bodies, there are many reasons for the ubiquitous use of teamwork assignments in design schools. For instance, teamwork learning is seen as being representative of work in practice where design is nearly always a collaborative activity. Learning and teaching in teamwork contexts in design education are not without particular challenges. In particular, two broad issues have been identified: first, many students leave academia without having been taught the knowledge and skills of how to design in teams; second, teaching, assessment and assignment design need to be better informed by a clear understanding of what leads to effective teamwork and the learning of teamwork skills. In recognition of the lack of a structured approach to integrating teamwork learning into the curricula of design programs, this project set out to answer three primary research questions: • How do we teach teamwork skills in the context of design? • How do we assess teamwork skills?• How do design students best learn teamwork skills?In addition, four more specific questions were investigated:1. Is there a common range of learning objectives for group-and-team-work in architecture and related design disciplines that will enable the teaching of consistent and measurable outcomes?2. Do group and team formation methods, learning styles and team-role preferences impact students’ academic and course satisfaction outcomes?3. What combinations of group-and-team formation methods, teaching and assessment models significantly improve learning outcomes?4. For design students across different disciplines with different learning styles and cultural origins, are there significant differences in performance, student satisfaction (as measured through questionnaires and unit evaluations), group-and-team working abilities and student participation?To elucidate these questions, a design-based research methodology was followed comprising an iterative series of enquiries: (a) A literature review was completed to investigate: what constitutes effective teamwork, what contributes to effectiveness in teams, what leads to positive design outcomes for teams, and what leads to effective learning in teams. The review encompassed a range of contexts: from work-teams in corporate settings, to professional design teams, to education outside of and within the design disciplines. The review informed a theoretical framework for understanding what factors impact the effectiveness of student design teams. (b) The validity of this multi-factorial Framework of Effectiveness in Student Design Teams was tested via surveys of educators’ teaching practices and attitudes, and of students’ learning experiences. 638 students and 68 teachers completed surveys: two pilot surveys for participants at the four partner institutions, which then informed two national surveys completed by participants from the majority of design schools across Australia. (c) The data collected provided evidence for 22 teamwork factors impacting team effectiveness in student design teams. Pedagogic responses and strategies to these 22 teamwork factors were devised, tested and refined via case studies, focus groups and workshops. (d) In addition, 35 educators from a wide range of design schools and disciplines across Australia attended two National Teaching Symposiums. The first symposium investigated the wider conceptualisation of teamwork within the design disciplines, and the second focused on curriculum level approaches to structuring the teaching of teamwork skills identified in the Framework.The Framework of Effectiveness in Student Design Teams identifies 22 factors impacting effective teamwork, along with teaching responses and strategies that design educators might use to better support student learning. The teamwork factors and teaching strategies are categorised according to three groups of input (Task Characteristics, Individual Level Factors and Team Level Factors), two groups of processes (Teaching Practice & Support Structures and Team Processes), and three categories of output (Task Performance, Teamwork Skills, and Attitudinal Outcomes). Eight of the 22 teamwork factors directly relate to the skills that need to be developed in students, one factor relates to design outputs, and the other thirteen factors inform pedagogies that can be designed for better learning outcomes. In Table 10 of Section 4, we outline which of the 22 teamwork factors pertain to each of five stakeholder groups (curriculum leaders, teachers, students, employers and the professional bodies); thus establishing who will make best use the information and recommendations we make. In the body of this report we summarise the 22 teamwork factors and teaching strategies informed by the Framework of Effectiveness in Student Design Teams, and give succinct recommendations arising from them. This material is covered in depth by the project outputs. For instance, the teaching and assessment strategies will be expanded upon in a projected book on Teaching Teamwork in Design. The strategies are also elucidated by examples of good practice presented in our case studies, and by Manuals on Teamwork for Teachers and Students. Moreover, the project website ( visited by representatives of stakeholder groups in Australia and Canada), is seeding a burgeoning community of practice that promises dissemination, critical evaluation and the subsequent refinement of our materials, tools, strategies and recommendations. The following three primary outputs have been produced by the project in answer to the primary research questions:1. A theoretical Framework of Effectiveness in Student Design Teams;2. Manuals on Teamwork for Teachers and Students (available from the website);3. Case studies of good/innovative practices in teaching and assessing teamwork in design;In addition, five secondary outputs/outcomes have been produced that provide more nuanced responses:4. Detailed recommendations for the professional accrediting bodies and curriculum leaders;5. Online survey data (from over 700 participants), plus Team Effectiveness Scale to determine the factors influencing effective learning and successful outputs for student design teams;6. A community of practice in policy, programs, practice and dialogue;7. A detailed book proposal (with sample chapter), submitted to prospective publishers, on Teaching Teamwork in Design; 8. An annotated bibliography (accessed via the project website) on learning, teaching and assessing teamwork.The project has already had an international impact. As well as papers presented in Canada and New Zealand, the surveys were participated in by six Canadian schools of architecture, whose teaching leaders also provided early feedback on the project aims and objectives during visits made to them by the project leader. In addition, design schools in Vancouver, Canada, and San Diego in the USA have already utilised the Teacher’s Manual, and in February 2014 the project findings were discussed at Tel Aviv University in a forum focusing on the challenges for sustainability in architectural education.

The rigour of IFRS education in the USA: analysis, reflection and innovativeness

International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US Securities and Exchange Commission has recently allowed the filing of IFRS-based financial statements from foreign issuers and is presently considering the same from domestic issuers. Owing to lack of IFRS education and training in the country, concerns have been expressed about such moves of the USA towards IFRS. Following such concerns, the aim of the present study is to review previous literature on IFRS education to reflect on the present status of IFRS education in the USA. The research method includes a review of past literature on IFRS education in the Business Source Complete database from 2001 to 2012. In line with the review, this study reports that active learning approaches that stimulate critical thinking and judgement skills of students are the best methods to teach IFRS. The studies reviewed also report the lack of teaching materials, including software and technologies, to effectively teach IFRS. The only active learning strategies advocated in previous studies were the use of case studies and real life examples. Additionally, this study advocates the use of problem-based learning strategies. This study also reports the lack of research investigating students’ and educators' perceptions of available resources and approaches. Future studies are suggested in this direction, employing surveys and interviews.

Ionic conductivity and molecular dynamic behavior in supramolecular ionic networks; the effect of lithium salt addition

Supramolecular ionic networks combine singular properties such as self-healing behaviour and ionic conductivity. In this work we present an insight into the ionic conductivity and molecular dynamic behaviour of an amorphous and semicrystalline supramolecular ionic networks (iNets) that were synthesised by self-assembly of difunctional imidazolium dicationic molecules coupled with (trifluoromethane-sulfonyl) imide dianionic molecules. Relatively low ionic conductivity values were obtained for the semicrystalline iNet below its melting point (Tm =101°C) in comparison with the amorphous iNet for which the conductivity significantly increased (~3 orders of magnitude) above 100°C. Upon LiTFSI doping, the semicrystalline iNet reached conductivity values ~ 10-3 Scm-1 due to enhanced mobility of the network which was supported by solid-state static NMR. Furthermore, the overlapping of 19F and 7Li resonance lines from both the semicrystalline network and the LiTFSI suggests fast molecular motions.

Carbon nexus: a strategic overview and research highlights

Carbon Nexus (www.carbonnexus.com.au) is a globally significant research facility at Deakin University focused on the manufacture and use of carbon fibre. Carbon Nexus represents a partnership between Deakin University and the Victorian Centre for Advanced Materials Manufacturing (VCAMM) and houses two production lines capable of manufacturing industrially relevant quantities of aerospace grade carbon fibre. The facility enables scientists to conduct research into the chemical, mechanical and nano-scale characteristics of new carbon fibre materials produced on site. There is a strong focus on evaluating these new carbon fibre products in composite materials, particularly composites cured using out-of-autoclave techniques. This paper will present an overview of the vision for Carbon Nexus as well as the technical capabilities of both the laboratory scale single tow line and the larger pilot line capable of producing up to 50 tons of carbon fibre per year. Both lines are fully operational and able to convert a range of polymer precursors into carbon fibre. They are representative of world's best practice for carbon fibre manufacturing methods and well suited to conducting energy efficiency studies. Highlights from recent research projects will focus on the effect of the surface treatment and sizing of carbon fibre on fibre-matrix adhesion in composite materials. In addition to this, results from studies of the effect of varying processing parameters on the structure and properties of oxidised polyacrylonitrile and carbon fibre will also be presented.

Novel endoperoxides: synthesis and activity against Candida species

Fifteen new endoperoxides have been synthesised and tested for activity against pathogenic Candida species. These endoperoxides can be prepared in high yields, in one to three steps, from inexpensive starting materials. Despite chemical and structural similarities, their inhibitory activity against Candida growth varied greatly from one endoperoxide to another, and one species to another. This study of susceptibility to endoperoxide compounds presented here may lead to the development of potent new antifungal agents.

Structure-property relationships in nylon 6 nanocomposites based on octaphenyl-, dodecaphenyl-POSS, montmorillonite, and their combinations

Binary and ternary nanocomposites were produced by incorporating, via melt compounding, two types of octa-and dodecaphenyl substituted polyhedral oligomeric silsesquioxanes (POSS), montmorillonite (MMT), and combinations of POSS with MMT into nylon 6. The tensile, flexural, and dynamic thermo-mechanical properties of these materials were characterized and their structure-property relationships discussed. The results show that the losses in ductility and toughness experienced after inclusion of MMT into nylon 6 can be balanced out by co-mixing MMT with the dodecaphenyl- POSS to produce a ternary nanocomposite. This trend however was less pronounced in the ternary MMT/octaphenyl-POSS system. Analysis of the microstructure organization in these materials using XRD and SEM sheds some light on understanding the differences in behavior. Both types of POSS particles mixed alone in nylon 6 were found to be polydisperse (500 nm to a few microns in size) and locally aggregated, yielding materials with similar mechanical performance. The co-mixing of MMT with the octaphenyl- POSS served to break down the POSS crystal aggregates, enhancing their micro-mechanical reinforcing action. On the other hand, the POSS crystals were not affected in the MMT/dodecaphenyl-POSS system, which led to improving their toughening ability.

Eat, drink and gamble: marketing messages about 'risky' products in an Australian major sporting series

BACKGROUND: To investigate the alcohol, gambling, and unhealthy food marketing strategies during a nationally televised, free to air, sporting series in Australia. METHODS/APPROACH: Using the Australian National Rugby League 2012 State of Origin three-game series, we conducted a mixed methods content analysis of the frequency, duration, placement and content of advertising strategies, comparing these strategies both within and across the three games. RESULTS: There were a total of 4445 episodes (mean = 1481.67, SD = 336.58), and 233.23 minutes (mean = 77.74, SD = 7.31) of marketing for alcoholic beverages, gambling products and unhealthy foods and non-alcoholic beverages during the 360 minutes of televised coverage of the three State of Origin 2012 games. This included an average per game of 1354 episodes (SD = 368.79) and 66.29 minutes (SD = 7.62) of alcohol marketing; 110.67 episodes (SD = 43.89), and 8.72 minutes (SD = 1.29) of gambling marketing; and 17 episodes (SD = 7.55), and 2.74 minutes (SD = 0.78) of unhealthy food and beverage marketing. Content analysis revealed that there was a considerable embedding of product marketing within the match play, including within match commentary, sporting equipment, and special replays. CONCLUSIONS: Sport is increasingly used as a vehicle for the promotion of range of 'risky consumption' products. This study raises important ethical and health policy questions about the extent and impact of saturation and incidental marketing strategies on health and wellbeing, the transparency of embedded marketing strategies, and how these strategies may influence product consumption.

Como desenvolver e implementar um programa de segurança empresarial - o caso da fundação getulio vargas

A Segurança Empresarial é um programa preventivo que visa proteger os valores de uma empresa, para preservação das condições operacionais dentro da normalidade. As empresas estão sujeitas a ameaças relacionadas às suas atividades no mercado em que atuam. Muitas dessas ameaças são conhecidas e identificadas e, dentro do possível, é estabelecido um programa de proteção de seus interesses. Entretanto, as ameaças aos demais bens da empresa não são evidentes, nem perceptíveis tão facilmente. As medidas tomadas para prevenir a efetivação dessas ameaças, por meio de um Programa de Segurança Empresarial ou para minorar os problemas decorrentes da concretização dessas ameaças, até a volta às condições habituais de operação das empresas, por meio da execução de um Plano de Contingência, são vistas, não raramente, como despesas e poucas vezes como investimento com retomo. Nem geram resultados operacionais para a empresa. o objetivo final desta dissertação de mestrado foi estabelecer um Programa de Segurança Empresarial para a Fundação Getulio Vargas - FGV, recomendando a revisão das normas e procedimentos de segurança que comporão o Manual de Segurança e sugerir que a FGV o inclua no Plano Estratégico. Para alcançar o objetivo final. foram definidos: Conceitos Básicos de Segurança e Contingência; Critérios de Classificação de Dados; Gestão do Processo de Segurança e Contingência; Função Administração de Segurança. Alguns tipos de pesquisa foram aplicados. Quanto aos meios, caracterizou-se como estudo de caso; para a elaboração das recomendações de revisão das normas e procedimentos de segurança, foram aplicadas pesquisas bibliográfica, documental e de campo. Quanto ao fim, pesquisa aplicada, motivada pela necessidade de resolver problemas concretos, com finalidade prática. Foram efetuadas visitas e entrevistas nas instalações da sede da FGV e no prédio da Bolsa de Valores do Rio de Janeiro - BVRJ. Dada a complexidade e abrangência da Segurança Empresarial, o estudo foi limitado a tratar de segurança física. Foi observada a necessidade da FGV rever as Normas e Procedimentos de Segurança Empresarial, buscando melhorar o nível de segurança geral e adotar instrumentos modernos de prevenção de ocorrência de sinistros que ponham em risco os valores da FGV, a saber: pessoas, instalações físicas, equipamentos, informações, suprimentos e facilidades de comunicação. Está sendo recomendada a adoção da metodologia Sistemática Integrada de Segurança e Contingência - SISC, para minimizarão dos impactos de situações emergências.

Um modelo exploratório para o processo de compra de MRO baseadas na internet Michelin Brasil

A presente dissertação tem por objetivo criar um modelo de compras de rMRO (manutenção, reparos e operações) baseado na Internet, para a Michelin no Brasil. Atualmente, a empresa Michelin está participando de uma comunidade virtual, sob a forma de um "vertal", criada pelas maiores empresas da indústria de pneu e borracha (Michelin, Goodyear, Pirelli, Continental, Cooper, Sumitomo, entre outras), e cuja intenção é desenvolver uma praça de mercado global para realização das suas compras e aprovisionamentos. A Rubbernetwork.com (RNC) foi fundada como uma empresa independente, reunindo o conjunto das compras da indústria de pneu e borracha, representando um valor de mais de cinqüenta bilhões de dólares por ano gastos em matérias-primas, equipamentos, maquinário, bens e serviços. Esta central de compras permitirá a seus membros aumentar a eficácia de suas operações e realizar economias substanciais nos custos de transação. Cada transação será protegida por apropriados sistemas advindos da implementação da tecnologia da informação, a fim de garantir a confidencialidade de todas as atividades comerciais de cada empresa individualmente. Os membros participantes estão convencidos de que a iniciativa possibilitará economias significativas e melhorará a eficiência de suas cadeias de valor. A comunidade virtual será aberta a todos os fabricantes e fornecedores relacionados à indústria de pneu e borracha, sendo também bem vindas oportunidades 2 de interação com outras comunidades virtuais, especialmente aquelas associadas à indústria automotiva. É dentro do contexto de implementação do projeto Rubbernetwork.com (RNC) que a dissertação se desenvolverá, tecendo estratégias e modelos de negócios concernentes aos processos de compras relacionados a MRO (manutenção, reparos e operações). O desenvolvimento de um "vertal" na Internet não impede que portais horizontais complementares, e não excludentes, sejam também acrescidos como alternativa de negócios. Há de se dar um tratamento específico às compras diárias que envolvem um grande número de diferentes fornecedores, várias áreas internas na empresa e consomem tempo desnecessário em trabalhos burocráticos, sem fins estratégicos. Cabe ressaltar que tal categoria de compras, denominada MRO, apesar de seu baixo valor por produto ou serviço adquirido, gera um elevado volume de transações e um alto impacto operacional. Pelo fato de tratar-se de uma experiência inovadora em setor de características próprias - mercado de pneu e borracha -, e de estar-se criando uma expectativa de cooperação entre empresas concorrentes, em busca da racionalização do processo de compras e divisão de custos operacionais, a metodologia utilizada, quanto aos seus fins, será exploratória e aplicada I. Quanto aos meios de investigação, a pesquisa realizada será: de campo, estudo de caso e bibliográfica. O universo da pesquisa restringir-se-á à empresa Michelin, onde o processo de compras de MRO baseado na Internet será contemplado, através de levantamento de dados nos E.UA e França, a fim de propor-se um modelo para a Michelin Brasil.

Acumulação de competências tecnológicas e os processos subjacentes de aprendizagem na indústria de bens de capital: O caso KVAERNER PULPING no Brasil

This dissertation is concerned with the implications of the learning processes for the technological capability accumulation at the firm level. This relationship was examined in Kvaerner Pulping over the period from 1980 to 2000. The firm is located in Curitiba/PR and supplies equipment and complete plants (capital goods) for pulp mills. In other words, based on an individual case study, this dissertation examines how the learning processes influence the building and accumulation of technological capability. The accumulation of technological capabilities is crucial for the survival and the competitive performance of the firms. An analytical framework already available in the literature was used to describe the paths (way and speed) of technological capability accumulation in the firm studied. However, the framework was adapted specifically for the capital goods industry for the pulp & paper sector. The paths of technological capability accumulation are analysed for three different technological functions: ¿engineering activities and project management¿, ¿operational processes and practices¿ and ¿process equipment¿. The learning mechanisms were examined in the light of four key features: variety, intensity, functioning and interaction. During the 1980s and 1990s the firm accumulated different levels of technological capability in the technological functions studied. It was only when the firm started to coordinate systematically the efforts to acquire and convert the knowledge from the individual to the organizational level, at the mid 1990s, that the accumulation of technological capability was accelerated. By the end of this decade the firm was able to accumulate innovative capabilities in all the functions analysed. Similarly to previous studies that investigated other types of firms, the conclusion of this dissertation suggests that the way and rate by which the firm accumulates technological capability can be explained by the learning process and its key features over time.

Uma comparação entre os custos atuais, custos por pacote e reembolso hospitalar para o procedimento de revascularização miocárdica

In Brazil, the supplemental healthcare system is going through a transition period from the traditional Fee-for-service reimbursement system to the Package reimbursement system, similar to the American model known as the Diagnoses Related Groups (DRG) system. Although the Package concept is nothing new to the hospital environment, it is still seldom used since this system calls for a level of control and analytical knowledge of hospital costs that are poorly developed in Brazilian institutions. This study focuses on determining how much the reimbursement for a Myocardial Revascularization Package actually covers of the current costs for patients submitted to this procedure. A prospective analysis method for determining the cost per patient has been developed and 13 patients were individually followed-up during all their hospitalization period. The expenses with intensive care unit and in-patient clinical care, as well as the type of admittance - whether elective or emergency - were determined for each patient. Additionally, all the resources and materials for the surgical procedure were included, comprising specialized personnel, surgical fees, procedures and tests, biomedical equipment, and all the materials and medication used during the hospital stay. Based on this data, the current total costs were calculated and compared to the reimbursement for the Package previously agreed upon by the institution and the healthcare carriers. The study found an average cost of BR$ 8,826 for a Myocardial Revascularization surgical procedure, while the respective reimbursement for the Package is of BR$ 7,476. Therefore, the reimbursement does not cover the current costs of the procedure.