O uso da informação contábil no setor sucroalcooleiro: um estudo nas indústrias de Alagoas

This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process

Influências das condições e organização do trabalho de uma indústria de transformação de cana-de-açúcar na ocorrência de acidentes de trabalho

Este estudo discute a relação entre as condições e a organização do trabalho como elementos que contribuem para a ocorrência de acidentes do trabalho. Os dados foram coletados em uma indústria produtora de açúcar, álcool e derivados, situada no Estado de São Paulo. Para a coleta dos dados utilizamos a observação direta do trabalho e realizamos entrevistas semidirigidas individuais como 22 trabalhadores do setor de produção de açúcar. A produção de açúcar foi indicada pela Equipe de Segurança e Higiene no Trabalho como o setor em que havia a maior ocorrência de acidentes. Por destacar o papel que a relação homem-trabalho desempenha na saúde física e psíquica dos trabalhadores, utilizamos a Psicodinâmica do Trabalho (Dejours, 1994) como referencial teórico para a análise dos dados obtidos nas entrevistas. A análise das entrevistas envolveu três aspectos: condições e organização do trabalho e insatisfação. Os resultados revelaram que o ambiente estudado apresenta fatores físicos, químicos e biológicos desfavoráveis à saúde dos trabalhadores. Quanto à organização do trabalho, os dados revelaram que a divisão do trabalho bem como o conteúdo das tarefas determinavam sobrecarga aos trabalhadores. O relato sobre a insatisfação envolveu: ausência de perspectiva para progressão profissional, falta de treinamento técnico, dificuldade em manejar equipamentos e inadequação dos equipamentos de proteção. Destaca-se também no discurso dos trabalhadores a ineficiência das ações organizacionais para a eliminação ou a neutralização dos riscos de acidentes do trabalho e a predominância da teoria do Ato inseguro na apuração da causalidade dos acidentes do trabalho.

Cumulative effects of vinasse on the characteristics of red-yellow latosols under cerrado vegetation

Vinasse, a liquor effluent from the alcohol and sugar making industry, was applied annually for twelve years to medium-textured red-yellow latosols under cerrado vegetation sensu stricto, to study the environmental impacts on the biotic and abiotic factors. Four plots were established of which two acted as control and the other two received annual doses of vinasse. The studies were begun in 1980 when the first annual dose of 20 L m-2 year-1 was added to the soil without removing the top scrub layer. Theses doses were added to the soil until 1983, but in 1984 the doses were increased to 50 L m-2 year-1 and used until 1991. Soil samples were taken at a depth of 15 cm every three months from 1987 to 1991. Twenty seven environmental variables in the vinasse-treated and untreated plots were studied. These factors consisted of different enzymatic activities, a number of filamentous fungi, bacteria, actinomycetes and other micro-organisms, nutrients and some micro-climatic factors. The results obtained were statistically analyzed using the Tukey test, Pearson correlation and variance test methods with replicates and three factors. Matrices were determined using the correlation coefficient method and were compared with those of earlier published studies in the same area. The comparison of the results helped characterize changes in the environmental factors studied and in the correlation between them, after using annual cumulative doses of vinasse. Positive effects were observed only for the first six years of this application but vinasse had negative effects after the seventh year. It is concluded that medium-textured red-yellow latosols cannot be treated with vinasse for proloned periods.

Assessment of the genotoxicity of two agricultural residues after processing by diplopods using the Allium cepa assay

Agroindustrial by-products and residues from treatment of sewage sludge have been recently recycled as soil amendments. This study was aimed at assessing toxic potential of biosolid, obtained from a sewage treatment plant (STP), vinasse, a by-product of the sugar cane industry, and a combination of both residues using Allium cepa assay. Bioprocessing of these samples by a terrestrial invertebrate (diplopod Rhinocricus padbergi) was also examined. Bioassay assembly followed standards of the Brazilian legislation for disposal of these residues. After adding residues, 20 diplopods were placed in each terrarium, where they remained for 30 days. Chemical analysis and the A. cepa assay were conducted before and after bioprocessing by diplopods. At the end of the bioassay, there was a decrease in arsenic and mercury. For the remaining metals, accumulation and/or bioavailability varied in all samples but suggested bioprocessing by animals. The A. cepa test revealed genotoxic effects characterized by different chromosome aberrations. Micronuclei and chromosome breaks on meristematic cells and F1 cells with micronuclei were examined to assess mutagenicity of samples. After 30 days, the genotoxic effects were significantly reduced in the soil + biosolid and soil + biosolid + vinasse groups as well as the mutagenic effects in the soil + biosolid + vinasse group. Similar to vermicomposting, bioprocessing of residues by diplopods can be a feasible alternative and used prior to application in crops to improve degraded soils and/or city dumps. Based on our findings, further studies are needed to adequately dispose of these residues in the environment. © 2013 Springer Science+Business Media Dordrecht.

Detecção de faltas em sistemas de distribuição de energia elétrica usando dispositivos programáveis

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

O impacto da agroindústria canavieira na região de Jaboticabal-SP

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Estudo da produção de dextranasacarase por Leuconostoc mesenteroides FT 045 B

Pós-graduação em Ciências Biológicas (Microbiologia Aplicada) - IBRC

Cultura e espaço: identidade e território na formação de um arranjo produtivo local potencial em Sertãozinho - SP

Pós-graduação em Geografia - IGCE

As relações políticas e econômicas entre Brasil e Espanha da transição democrática a nossos dias

Pós-graduação em Relações Internacionais (UNESP - UNICAMP - PUC-SP) - FFC

Efeitos de maturadores químicos aplicados em início de safra na produtividade e qualidade tecnológica da cana-de-açúcar

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Uma caracterização das transformações econômicas e sociais na agroindústria canavieira da Argentina, Brasil e México

The paper analyzes the socioeconomic changes in the development of the sugar cane industries in three Latin America countries, viz. Argentina, Brazil and Mexico, after the second part of the 19th century. It focuses on the role played by institutions in shaping the production models prevalent in the sugar cane industries of those countries.

Análise energética do novo sistema de produção de maracujá amarelo na região de Marília-SP

The study aimed to evaluate energy indicators of a new production system of yellow passion fruit in Marilia-SP. Analyzed the inputs of the biological energy, fossil and industrial and output energy in the form of fruits produced per unit area as well as five energy indicators. The input energy amounted 155,810.13MJ ha(-1). Chemical fertilizers and pesticides accounted for 71% and 24% of indirect energy industry, respectively. The activity generated per cycle / ha, 587.700.00MJ, and cultural productivity 0.19MJ kg(-1). The efficiency culture was 3.77. The cultural energy net totaled 431,889.87MJ ha(-1). The energy efficiency (4.17) and energy balance (550,312.91MJ ha(-1)) was favorable. It was concluded that the direct energy consumption from fossil fuels, even though significant, yet permits the production of the fruit of an environmentally sustainable manner. Chemical fertilizers and pesticides were the most representative of indirect energy industry due to the intensification of fertilization as a means of disease prevention.

Controle quimioterápico da mosca Stomoxys calcitrans (Insecta: Muscidae)

Pós-graduação em Medicina Veterinária - FCAV

Incorporação de novas tecnologias no setor sucroalcooleiro: produção de hidrogênio e aumento da oferta de eletricidade

This work studies the incorporation of new technologies in the sugarcane sector. Are considered the ethanol steam reforming and the gasification of sugarcane bagasse(by-product) processes associated with combined cycle systems (Gas Turbine + Steam Turbine), aggregating hydrogen production and increased electricity supply in the sector, respectively. To verify the technical feasibility of the incorporation processes was performed a thermodynamic analysis, considering data from a typical Brazilian Sugar Cane Industry. In another step the economic viability study of the hydrogen production process was made, with consideration on hydrated and anhydrous ethanol steam reform, comparing the cost of hydrogen production. Also considered studies of economic engineering of the gasification process and the generation of electricity associated. As conclusions, it follows that the ethanol steam reforming is a great alternative for hydrogen production, presenting production cost relatively low, especially when is considered the steam reforming of hydrated ethanol. For the gasification process associated with combined cycle, can be observed an increase of 8.56 times of the electricity production in the sugar cane industry, indicating a positive annual saving when the sales price of the supply electricity is greater than 0.070 US$/kWh. Finally it can be concluded that the incorporation of these new processes allow greater profitability and operational flexibility of Brazilian sugarcane mills