879 resultados para Análise de valor (Controle de custo)
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The knowledge of operating performance of agricultural machinery has become a crescent concern and of utmost importance since mechanized production costs are directly affected by the efficiency of the machine in the field. This study determined the operational performance and economy of a tractor in the subsoiling operation in function of slope classes. The analysis technique included a time and movement study and the economic analysis of the parameters operational cost, production cost and energy consumption. on the classes of slope evaluated, increasing the percentage of inclination of relief, lowered the operational performance and increased the production costs. The cost of fuel represented the greatest percentage among those that make up the operational cost.
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This study aimed to apply, thermogravimetriy /derivative Thermogravimetriy (TG/DTG), differential scanning calorimetry (DSC), Differential Thermal Analysis (DTA), to conduct a comparative study on drug reference, generic and whose active principles are similar captopril hydrochlorothiazide, ampicillin, paracetamol, aspirin and mebendazole sold in local pharmacies. Samples of the active ingredients and dosage forms were also characterized by absorption infrared spectroscopy (IR), X-ray diffraction (XRD) and microscopy scanning electron (SEM). The TG / DTG curves showed a general similarity in the thermal behavior of the samples, but also showed the influence of excipients on the thermal stability. The DSC curve of the generic base hydrochlorothiazide showed no peak on the fusion of the drug due to interference of lactose as a diluent, which causes interaction with the active principle causing their degradation before the merger. The DSC curves of the drugs consisting of paracetamol showed reproducibility at the melting point of the active and the other thermal events. The DSC result of binary mixtures involving captopril / magnesium stearate and mebendazole/magnesium stearate showed possible interactions or incompatibilities evidenced by the displacement of the melting point of both drugs. The other mixtures showed no change. The infrared spectra presented were very similar, indicating the presence of functional groups characteristic of the constituents of the samples. The X-ray diffraction showed peaks indicative of crystalline structure of the active ingredients as well as some of the ingredients in the formulation of the drug and the micrographs indicate a general heterogeneity in the size distribution of particles in the samples
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With the increasing complexity of software systems, there is also an increased concern about its faults. These faults can cause financial losses and even loss of life. Therefore, we propose in this paper the minimization of faults in software by using formally specified tests. The combination of testing and formal specifications is gaining strength in searches mainly through the MBT (Model-Based Testing). The development of software from formal specifications, when the whole process of refinement is done rigorously, ensures that what is specified in the application will be implemented. Thus, the implementation generated from these specifications would accurately depict what was specified. But not always the specification is refined to the level of implementation and code generation, and in these cases the tests generated from the specification tend to find fault. Additionally, the generation of so-called "invalid tests", ie tests that exercise the application scenarios that were not addressed in the specification, complements more significantly the formal development process. Therefore, this paper proposes a method for generating tests from B formal specifications. This method was structured in pseudo-code. The method is based on the systematization of the techniques of black box testing of boundary value analysis, equivalence partitioning, as well as the technique of orthogonal pairs. The method was applied to a B specification and B test machines that generate test cases independent of implementation language were generated. Aiming to validate the method, test cases were transformed manually in JUnit test cases and the application, created from the B specification and developed in Java, was tested. Faults were found with the execution of the JUnit test cases
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O alto investimento em operações agroflorestais mecanizadas implica a definição segura de qual será a máquina mais preconizada para a otimização da operação, vinculada aos menores custos envolvidos. Este estudo teve como objetivo avaliar o desempenho operacional e econômico da operação silvicultural de irrigação pós-plantio de eucalipto a campo. A análise técnica englobou um estudo de tempos e movimentos e, a análise econômica, as variáveis do custo operacional, custo de produção e rendimento energético. Os resultados obtidos evidenciaram que, para áreas de reflorestamento de eucalipto em primeira e terceira rotação, não há uma diferença da capacidade de campo efetiva para a operação de irrigação pós-plantio. em decorrência do dispêndio com tempos improdutivos, houve uma redução significativa na capacidade de campo operacional e, consequentemente, uma elevação no custo de produção.
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Pós-graduação em Biologia Geral e Aplicada - IBB
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Pós-graduação em Agronomia (Energia na Agricultura) - FCA
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Pós-graduação em Ciência Animal - FMVA
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As diferentes relações entre tempo e aspecto, de um lado, e tempo e modalidade, de outro, são analisadas quanto à dêixis, para posterior análise do valor modal do tempo futuro. Ressalta-se o caráter dêitico-temporal da situação canónica da enunciação, ou ponto-zero do tempo, que o falante pode usar para identificar um dos possíveis estados-de-mundo e ao qual pode relacionar outros estados-de-mundo por meio de tempo e da modalidade.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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The self-evaluation is increasingly necessary in a competitive environment, and a way for companies to self-evaluate is through your budget. Knowing the importance of this budgetary process, this study aimed to observe and analyze the developing process of a zero-based budgeting (ZBB) highlighting its best practices and difficulties and propose recommendations for other companies in general. This goal was achieved through a case study in an area responsible for the budgeting process in the customer services department from a white-goods company. Also was required to review the literature regarding the customer services area, waste reduction, cost management, budgets in general and the zero-based budgeting. After reviewing the literature and the study, we can highlight good practices and difficulties observed in the studied company, and also propose recommendations on how to develop a zero-based budget and evidence what plans, analyzes and justifications are essential in a good budget process execution
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This work has a focus on project execution DMAIC ( Define Measure Analyze Implement Control) , using the statistical and quality tools to identify , analyze and implement improvements in a given process in order to reduce costs telephony transport of a multinational consumer goods . The multinational consumer goods to be studied has outsourced carriers who perform the distribution of its products , which may lead them straight to their factories or one of its distribution centers to the points of sale ( supermarkets , bakeries , gas stations , convenience cafeterias , among others ) . Whenever there is an unexpected situation or some problem at the time of delivery of the goods to the customer opens an occurrence , ie , the carrier responsible for contacts ( 0800 ) with the contact center company of consumer goods which in turn registers the occurrence, analyzes and sends a response action to the carrier . This work will study the problem with a high number of connections to handle occurrence , through analysis and data collection , identify improvement opportunities, implement them and monitor the results to ensure that the gain and loss reduction are sustainable
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Introduces technical, economic and environmentally competitive solutions in the energy market is a great challenge for society. This work examines each of these aspects considering the production of electrolytic hydrogen with energy from wind power, solar and hydropower, in order to ensure an overview of this energy carrier. Initially, an assessment of the technical aspects is made addressing existing electrolysers technologies, its main characteristics and differences. The geographical distribution of wind, solar and hydroelectric potential in Brazil is also mapped, and a configuration scheme of a hydrogen production system is discussed. Subsequently, the economic analysis calculates the cost of investment in the alkaline electrolyser of 60 Nm³ / h, similar to the Brazilian bus powered by hydrogen project, coordinated by EMTU. Since the main input of electrolysis is electricity, is analyzed the latest energy auctions of each primary source and it is calculated the cost of production of the wind, solar and hydropower hydrogen. Postponed to this, are investigated the intrinsic environmental impacts of electricity generation process, proposing a readjustment of an indicator of ecological efficiency for the production of hydrogen. Finally, the work discusses the concept of externalities and demonstrates how the incorporation of external costs can leverage the hydrogen economy. In short, it is evident that the wind and hydroelectric hydrogens are more promising compared to solar hydrogen, whether in the economic aspect, because it achieved lower costs, whether in the environmental aspect, because it reached the highest ecological efficiency
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Pós-graduação em Engenharia Mecânica - FEIS
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The aim of this study was to evaluate the local anesthetic solution, composed by Prilocaine 3% and felipressin 0,03 UI/ml, influence on the alveolar repair process in rats after dental extraction. This research was previously approved by the Ethic Committee in Research of the Masters Degree Program in Oral and Maxillofacial Surgery of the Marília University (UNIMAR), Marília, São Paulo, Brazil. It was an experimental, randomly controlled study, with bifactorial analysis (group control versus experimental group, in function of the postoperative times (2 X 4)). For the accomplishment of this study 32 rats were used (Rattus norvegicus, albinus, Wistar), males, adults, weighing between 280 and 320 grams. The animals were selected and divided into Group I (control) and Group II (Citocain 3%® - Prilocaine 3% with felipressin 0,03UI/ml) with 16 rats each; being four animals of the Group I and four of the Group II, destined to the euthanasia in the postoperative periods of 3rd, 7th, 15th and 24th days. The histological analysis with base in the developed methodology, allowed us to conclude that the anesthetic solution of Citocain 3%® applied with gauze compress on the surgical dental wound, produced tissue events that committed the basic biological principles, that are responsible for the regeneration of the gingival epithelium and the alveolar process repair in rats. The Group I presented better results in the alveolar repair when compared to the Group II.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)