Análise estrutural e avaliação do efeito condroitim sulfato extraído de tilápia (Oreochromis niloticus) em modelo de peritonite aguda

Chondroitin sulfate (CS) is a naturally glycosaminoglycan found in the extracellular matrix of connective tissues and it may be extracted and purified those tissues. CS is involved in various biological functions, which may be related to the having structural variability, despite the simplicity of the linear chain structure from this molecule. Researches in biotechnology and pharmaceutical field with wastes from aquaculture has been developed in Brazil. In recent decades, tilapia (Oreochromis niloticus), native fish from Africa, has been one of the most cultivated species in various regions of the world, including Brazil. The tilapia farming is a cost-effective activity, however, it generates large amount of wastes that are discarded by producers. It is understood that waste from tilapia can be used in research as a source of molecules with important biotechnological applications, which also helps in reducing environmental impacts and promote the development of an ecofriendly activity. Thus, nile tilapia viscera were subjected to proteolysis, then the glycosaminoglycans were complexed with ion exchange resin (Lewatit), it was fractionated with increasing volumes of acetone and purified by ion exchange chromatography DEAE-Sephacel. Further, the fraction was analyzed by agarose gel electrophoresis and nuclear magnetic resonance (NMR). The electrophoretic profile of the compound together the analysis of 1H NMR spectra and the HSQC correlation allow to affirm that the compound corresponds to a molecule like chondroitin sulfate. MTT assay was used to assess cell viability in the presence of CS tilapia isolated and showed that the compound is not cytotoxic to normal cells such as cells from the mouse embryo fibroblast (3T3). Then, this compound was tested for the ability to reduce the influx of leukocytes in model of acute peritonitis (in vivo) induced by sodium thioglycolate. In this context, it was done total and differential leukocytes counting in the blood and peritoneal fluid collected respectively from vena cava and the peritoneal cavity of the animals subjected to the experiment. The chondroitin sulfate for the first time isolated from tilapia (CST ) was able to reduce the migration of leukocytes to the peritoneal cavity of inflamed mice until 80.4 per cent at a dose 10µg/kg. The results also show that there was a significant reduction (p<0.001) of the population of polymorphonuclear leukocytes from peritoneal cavity in the three tested doses (0.1µg/kg; 1µg/kg and 10µg/kg) when it was compared to the positive control (just thioglycolate). Therefore, since the CST structure and mechanism of action has been completely elucidated, this compound may have potential for therapeutic use in inflammatory diseases

Influência da desordem estrutural nas propriedades magnéticas de filmes finos de Co2FeAl

Thin films of Co2FeAl (CFA) and trilayers with CFA/M/CFA, where M is Au or Ag, produced by magnetron sputtering onto glass and oriented (MgO (100)) substrates were investigated. The structural, magnetic static and magnetic dynamics properties were analyzed by distinct experimental techniques. Through X-ray diffraction was observed an A2 phase for the samples (completely disordered), where the atoms are randomly located in the lattice. The static magnetic behavior, in some samples, reveal a plateau behavior generated by a biphasic system. The magnetoimpedance measurements were performed by varying the angle between the external magnetic field and current with respect of anisotropy direction. For this reason, the MI results show a asymmetric magnetoimpedance (AMI) behavior. For the single and trilayers samples with 500 nm-thick, the AMI effect is more evident in comparison with samples with 1000 nm-thick. Therefore, in this work was stablished a route to produce Heusler alloy samples with A2 phase in thin film geometry onto amorphous and oriented substrates, and due to structural disorder was possible to study the hysteretic and MI asymmetric effects.

Avaliação funcional e estrutural de um novo peptídeo antimicrobiano do escorpião Tityus stigmurus

In Brazil, there is a high incidence of venomous animals. Among them, scorpions are highlighted by their medical importance, and for being their venom a source of several molecules with biological and pharmacological activity not yet fully understood, including several bioactive peptides. Antimicrobial peptides (AMPs) are components of the immune system in prokaryotes and eukaryotes, used in the first line of defense against microorganisms. In the present study, we characterized the first PAM previously identified through transcriptome of the venom gland of the scorpion Tityus stigmurus, named Stigmurin. The characteristics of Stigmurin were investigated by computational modeling and construction of dendrogram. In vitro tests investigated the antibacterial, antifungal, haemolytic and cytotoxic effects of crude venom and Stigmurin. In addition, the structural characteristics of Stigmurin were investigated by circular dochroism in water, 2, 2 , 2- trifluoethanol (TFE) and sodium dodecyl sulfate (SDS) and the models were refined by molecular dynamics simulations. The results showed that the selected sequence encodes a mature protein of 17 amino acid residues and the dendrogram reveals a case of convergent evolution. The crude venom showed no antimicrobial activity, however, Stigmurin exhibited a broad spectrum of antibacterial activity, with minimal inhibitory concentrations (MIC) ranging from 31.25 and 250 µg/mL for different strains, while the hemolytic activity at these concentrations was low. In cytotoxicity studies, the crude venom was unable to reduce cell viability in VERO E6 cells; in contrast, its activity in SiHa cells was significantly higher, corresponding to IC50 of 3.6 µg/mL. For Stigmurin the concentration sable to decrease cell viability of Vero E6 and SiHa cells in 50% were 275.67 µg/mL and 212.54 µg/mL, respectively. The dichroism spectra revealed the conformational flexibility, with predominating extended and β–sheet structures, as well as a remark able renaturation ability. The results suggest that Stigmurin could be considered as a potential antiinfective drug

Assinatura estrutural e geofísica da porção norte (fronteira Ceará-Piauí) no lineamento transbrasiliano: reativação na bacia do Parnaíba

The Transbrasiliano Lineament is a major shear zone trending NE-SW, related to the Brasiliano orogeny and evolved through high to low temperature stages. In this study, the structural and geophysical signature of the northern segment of Transbrasiliano Lineament was studied in its northern border, between Ceará and Piauí states, involving the Brasiliano mylonite zone, the Jaibaras Graben and reactivations affecting the sedimentary sequences post-ordovician of Parnaíba Basin. In the literature, is commonly the phanerozoic reactivation of this structure referred, generating several late Brasiliano grabens predating the paleozoic Parnaíba syneclises, like the Jaibaras Graben. Faults that cut the stratigraphic units of the Parnaíba Basin along the entire length of the Transbrasiliano Lineament express its reactivation during younger events. The magnetic anomaly field reduced to the pole map exhibit anomalies NE-trending, interpreted as the signature of the Transbrasiliano Lineament (and Brasiliano structures of the Borborema Province) in its high-temperature expression. The Jaibaras Graben is marked by a straight anomalous track with high magnetic susceptibility (interpreted as a prevalence of ferromagnesian rocks, probably volcanic), apparently without significant continuity in the substrate of Parnaíba Basin. The geometric and kinematic analysis of the structures in the study area, using remote sensing and field data, led to the characterization of four deformation phases brittle the ductilebrittle Dn, D1, D2 and D3. The Dn deformation phase of ediacaran-cambrian age, occurs exclusively in the Jaibaras Graben, with the development of comparatively higher temperature (as regards to younger events) ductile-brittle structures. D1, D2 and D3 deformation phases affect both the Jaibaras Graben as well as the paleozoic sequences of the northeastern edge of Parnaíba Basin, generating structures developed at lower temperatures, basically brittle/cataclastic. The SRTM image analysis allowed mapping different NE, NW and E-W trending lineaments in Parnaíba Basin, whose correlation with mesoscopic structures is discussed in terms of the reactivation of Transbrasiliano Lineament in association with the stages of general Atlantic opening and separation between South America and Africa, or even the distal orogenic events in Paleozoic.

Benchmarking e regulação do setor de distribuição de energia elétrica nacional: proposta para avaliação dos custos operacionais eficientes

In Brazil, the National Agency of Electric Energy (ANEEL) represents the energy regulator. The rates review have been one of its main tasks, which establish a pricing practice at a level to cover the efficient operating costs and also the appropriate return of the distributors investments. The changes in the procedures to redefine the efficient costs and the several studies on the methodologies employed to regulate this segment denote the challenge faced by regulators about the best methodological strategy to be employed. In this context, this research aims to propose a benchmarking evaluation applied to the national regulation system in the establishment of efficient operating costs of electricity distribution utilities. The model is formulated to promote the electricity market development, partnering with government policies ant to society benefit. To conduct this research, an integration of Data Envelopment Analysis (DEA) with the Stochastic Frontier Analysis (SFA) is adopted in a three stages procedure to correct the efficiency in terms of environmental effects: (i) evaluation by means of DEA to measure operating costs slacks of the utilities, in which environmental variables are omitted; (ii) The slacks calculated in the first stage are regressed on a set of environmental variables by means of SFA and operating costs are adjusted to account the environmental impact and statistical noise effects; and, (iii) reassess the performance of the electric power distribution utilities by means of DEA. Based on this methodology it is possible to obtain a performance evaluation exclusively expressed in terms of management efficiency, in which the operating environment and statistical noise effects are controlled.

Síntese e caracterizações estrutural e magnética das ferritas de cobalto-manganês (Co1-xMnxFe2O4 E Co1,2Fe1,8-xMnxO4)

The cobalt-manganese ferrites (Co1¡xMnxFe2O4 and Co1,2Fe1,8¡xMnxO4) has a mixed structure of spinel type and it has been regarded as one of candidates for petitive wide variety of applications in devices from ultrasonic generation and detection, sensors, transformers, as well as in medical industry. Ferrites cobalt-manganese nanostructured were produced via mechanical alloying with subsequent heat treatment and were characterized by X-ray diffraction, X-ray fluorescence, scanning electron microscopy and magnetization. Samples of Co1¡xMnxFe2O4 and Co1,2Fe1,8¡xMnxO4 were obtained from the precursor powders Fe3O4, Co3O4 and Mn3O4 which were stoichiometrically mixed and ground by 10h and heat treated at 900°C for 2h. The diffraction confirmed the formation of the pure nanocrystalline phases to series Co1,2Fe1,8¡xMnxO4 with an average diameter of about 94nm. It was found that the lattice parameter increases with the substitution of Fe3Å by Mn3Å. The x-ray fluorescence revealed that the portions of metals in samples were close to the nominal stoichiometric compositions. The microstructural features observed in micrographs showed that the particles formed show very different morphology and particle size. The magnetic hysteresis measurements performed at low temperature showed that the saturation magnetization and remanence increased as the concentration of manganese, while the coercive field decreased. The anisotropy constant (Ke f ), was estimated from the data adjustments the law of approaching saturation. It was found that the anisotropy decreases substantially with the substitution of Fe by Mn.

Petrologia e geologia estrutural do plutão granítico Barcelona, província Borborema, NE do Brasil

The Dissertation aimed to advance the geological knowledge of the Barcelona Granitic Pluton (BGP). This body is located in the eastern portion of the Rio Grande do Norte Domain (RND), within the São José do Campestre subdomain (SJC), NE of the Borborema Province. The main goal was to understand the geological evolution of the rocks of the pluton and the tectonic setting of magma generation and its emplacement. The BGP has an assumed Ediacaran age and outcropping area of approximately 260 km2, being composed of three varied petrographic/textural facies: (a) porphyritic biotite monzogranite; (b) dykes and sheets of biotite microgranite; (c) dioritic to quartz-dioritic enclaves. The rocks of the BGP have the following structures: (i) a NE-SW and NW-SE directed magmatic fabric (Sγ), accompanied by a magmatic lineation (Lγ) with gentle dip to NE-SW and NW-SE. In the southern portion, there is the concentric pattern of this foliation with medium to high dip, and (ii) a solid state foliation, in part mylonitic (S3+), mainly on the eastern edge with slightly plunging to west. The integration of structural and gravity data permitted to interpret the emplacement of the BGP as controlled by the transcurrent shear zones systems Lajes Pintadas (LPSZ) and Sítio Novo (SNSZ), both of dextral strike-slip kinematics. Mineral chemistry data show that the amphibole form the porphyritic biotite monzogranite facies is hastingsite with moderate Mg / (Mg + Fe) ratios, indicating crystallization under moderate to high ƒO2 and cristallization pressure of around 5.0-6.0 kbar. The biotite tends to be slightly richer in annite molecule and plots in the transitional field from primary biotite to reequilibrated biotite. In discriminant diagrams of magmatic series, the biotite behave like those of subalkaline affinity, consistent with the potassium calc-alkaline / sub-alkaline geochemical affinity of the hosting rock. The opaque minerals are primarily magnetite, with some crystals martitized to hematite indicating relatively oxidizing conditions during magma evolution that originated the BGP. Zoning in plagioclase, K-feldspar and allanite crystals suggest fractional crystallization process. Lithogeochemical data suggest that the facies described for the BGP have similar magma source, usually plotting in the fields and trends of the subalkaline / high potassium calc-alkaline series.

Expressão geofísica-estrutural do lineamento transbrasiliano na porção central da Bacia do Parnaíba (Maranhão-Piauí)

The objective of this study was to characterize the structural-geophysical expression of the Transbrasiliano Lineament (TBL) in the east-central portion of the Parnaíba Basin. The TBL corresponds to a major Neoproterozoic NE-trending shear zone related to the Brasiliano orogenic cycle, with dextral strike-slip kinematics, underlying (but also laterally exposed in the NE and SW basin edges) the sedimentary section of the Parnaíba Basin. In this study, the interpretation of gravity and magnetic anomaly maps is consistent with the TBL kinematics, the signature of the geophysical anomalies corresponding to the high (plastic behaviour) and subsequent declining temperature (ductile to brittle behaviour) stages during Brasiliano and late Brasiliano times. The pattern of residual gravity anomalies is compatible with an S-C dextral pair shaping the geological bodies of an heterogeneous basement, such as slices of gneisses and granulites (positive anomalies), granitic and low-medium grade metasedimentary rocks (negative anomalies). Such anomalies curvilinear trends, ranging from NNE (interpreted as S surfaces) to NE (C surfaces), correspond to flattening surfaces (S), while the NE rectilinear trend must represent a C band. The narrower magnetic anomalies also display NNE to NE (S surfaces) trends and should correspond to similar (although narrower and more discontinuous) sources in the equivalent anomaly patterns. Pre-Silurian pull-apart style grabens may contribute to the NE negative gravimetric anomalies, although this interpretation demands control by seismic data analysis. On the other hand, the curvilinear anomalies associated to contractional trends are incompatible with their interpretation as pre-Silurian graben, in both maps. In the (reduced to the pole) magnetic anomalies map, most of these are again associated to low-temperature shear zones (C planes) and faults, juxtaposing distinct blocks in terms of magnetic properties, or eventually filled with basic bodies. It is also possible that some isolated magnetic anomalies correspond to igneous bodies of late-Brasiliano or Mesozoic age. The basement late discontinuities pattern can be interpreted in analogy to the Riedel fractures model, with steep dipping surfaces and a sub-horizontal movement section. This study also explored 2D gravity modeling controlled by the interpretation of a dip seismic line as regards to the Transbrasiliano Lineament. The rock section equivalent to the Jaibaras Group occupying a graben structure (as identified in the seismic line) corresponds to a discrete negative anomaly superimposed to a gravimetric high, once again indicating a stronger influence of older crystalline basement rocks as gravimetric sources, mainly reflecting the heterogeneities and anisotropies generated at high temperature conditions and their subsequent cooling along the TBL, during the Brasiliano cycle.

Expressão geofísica-estrutural do lineamento transbrasiliano na porção central da Bacia do Parnaíba (Maranhão-Piauí)

The objective of this study was to characterize the structural-geophysical expression of the Transbrasiliano Lineament (TBL) in the east-central portion of the Parnaíba Basin. The TBL corresponds to a major Neoproterozoic NE-trending shear zone related to the Brasiliano orogenic cycle, with dextral strike-slip kinematics, underlying (but also laterally exposed in the NE and SW basin edges) the sedimentary section of the Parnaíba Basin. In this study, the interpretation of gravity and magnetic anomaly maps is consistent with the TBL kinematics, the signature of the geophysical anomalies corresponding to the high (plastic behaviour) and subsequent declining temperature (ductile to brittle behaviour) stages during Brasiliano and late Brasiliano times. The pattern of residual gravity anomalies is compatible with an S-C dextral pair shaping the geological bodies of an heterogeneous basement, such as slices of gneisses and granulites (positive anomalies), granitic and low-medium grade metasedimentary rocks (negative anomalies). Such anomalies curvilinear trends, ranging from NNE (interpreted as S surfaces) to NE (C surfaces), correspond to flattening surfaces (S), while the NE rectilinear trend must represent a C band. The narrower magnetic anomalies also display NNE to NE (S surfaces) trends and should correspond to similar (although narrower and more discontinuous) sources in the equivalent anomaly patterns. Pre-Silurian pull-apart style grabens may contribute to the NE negative gravimetric anomalies, although this interpretation demands control by seismic data analysis. On the other hand, the curvilinear anomalies associated to contractional trends are incompatible with their interpretation as pre-Silurian graben, in both maps. In the (reduced to the pole) magnetic anomalies map, most of these are again associated to low-temperature shear zones (C planes) and faults, juxtaposing distinct blocks in terms of magnetic properties, or eventually filled with basic bodies. It is also possible that some isolated magnetic anomalies correspond to igneous bodies of late-Brasiliano or Mesozoic age. The basement late discontinuities pattern can be interpreted in analogy to the Riedel fractures model, with steep dipping surfaces and a sub-horizontal movement section. This study also explored 2D gravity modeling controlled by the interpretation of a dip seismic line as regards to the Transbrasiliano Lineament. The rock section equivalent to the Jaibaras Group occupying a graben structure (as identified in the seismic line) corresponds to a discrete negative anomaly superimposed to a gravimetric high, once again indicating a stronger influence of older crystalline basement rocks as gravimetric sources, mainly reflecting the heterogeneities and anisotropies generated at high temperature conditions and their subsequent cooling along the TBL, during the Brasiliano cycle.

Caracterização estrutural e atividades farmacológicas do alginato obtido da alga Dictyopteris delicatula (J.V. Lamouroux., 1809) e seu derivado sulfatado

Marine algae are rich sources of various structural compounds which recently has been increasingly studied as a new source of bioactive substances. The alginate, as come as fucans, are considered the main acidic polysaccharides found in brown seaweed. This molecule consists a linear natural polysaccharide, non-sulfated, and presents monosaccharides: acid β-D-mannuronic (M) and α-L-guluronic acid (G); in a vast amount compositions and threads. Alginate has been widely applied in food and pharmaceutical industries because of its ability to retain water, forming films and gels as well as thickening, stabilizing and form emulsions. In this work we aimed to extract, structurally characterize, compare and analyze the possible pharmacological activities of native alginate molecule obtained from brown seaweed Dyctiopteris delicatula (DYN), and its chemically sulfated derivative (DYS). The alginate structure and composition molecule can be proven through chemical dosing, that showed low protein contamination and high sugar level, existence and separation of M and G blocks in the descending paper chromatography, infrared spectroscopy and nuclear magnetic resonance. Molecule sulfation was proven with sulphate dosage, resulting in 28.56% sulphate in molecule; electrophoresis, verify metachromasia with toluidine blue; and infrared spectroscopy, that showed a characteristic band at 1221cm-1 corresponding a sulfate group vibration. For the pharmacological activities the tests was: antioxidant activity, changes in cell function (MTT test) and anticoagulant test. In the antioxidant activity we observed that DYN showed better results in the kidnapping of hydroxyl radicals and ferric chelation compared to DYS, this had the best result in the total antioxidant capacity. Both showed similar activity in reducing power and the kidnapping radicals DPPH. In MTT test DYN and DYS had not proliferative and cytotoxic activity in fibroblast cells (3T3) and showed antiproliferative and cytotoxic activity in cancer cell lines HeLa and B16 melanoma. In anticoagulant assay DYN showed good activity in the intrinsic pathway of blood coagulation, and a small activity in the extrinsic pathway, in the other hand DYS showed only a very small activity in the extrinsic pathway, but cannot come to be regarded as an anticoagulant agent. From these results it can be concluded that the alginate was extracted and sulfated, revealing a potential compound to be used in the pharmaceutical industry as an anticoagulant agent, antioxidant and antitumor and the sulfation has not been conclusively important to performance in the tested pharmacological activities

Restrição externa, dependência estrutural de commodities primárias e o investimento direto externo no Brasil

As the beginning of the discussion about the reprimarization process of the Brazilian exportations, or about a deindustrialization process of the country foreign sales, this study purpose that the discussion, actually, should be about the existence of the commodities structural dependence as a way to face the foreign restrictions. Therefore the intention is to show that, historically, the way that the Brazilian economy has crossed for its development depends of the foreign capital, mainly in its way of Foreign Direct Investment (FDI), and in the balance generated by the primary products, which make us try to understand the impact of this capital for the equilibrium of the Brazilian Payment Balance and also for the economy. These points were discussed not only based on the Brazilian classic writers as Francisco Oliveira, Caio Prado Jr. and Celso Furtado, but also using the newest studies which contributes to point the causes and consequences of the external capital dependence in the actual scenario. The conclusions acquired in the end of the study, indicates the fact that the Brazilian specialization in products of low aggregated value is not recent. Brazil is, historically, a competitive country in primary products. At the same time, the country importation always was a pressure factor of the National Payments Balance, being composed by products with more aggregated value. According to some authors, this characteristic of the Brazilian Economy will be surpassed with the economic opening process, which will attract external capital making possible the modernization of the Brazilian productive sector. Therefore, we can claim that the FDI, in the way it has been inserted in the country, does not offer the opportunity to get out of the commodities dependence, as generators of the payment balances, because the country international competitive standard didn t get any important changes, keeping itself out of the step related to the global standard which has been intensified in products with more aggregated value. The changes in the national insertion standard directed to more technological products is really important to surpass the historical scenario of commodities dependence, making the country less vulnerable to external crisis.

O papel da embalagem – projeto de design de uma embalagem Shelf Ready Packaging/Retail Ready Packaging

A tendência da distribuição moderna para a crescente utilização das embalagens secundárias para exposição dos produtos, aliada à grande importância da embalagem na promoção e venda dos mesmos, leva à necessidade de olhar de outra forma para o design de embalagem secundária Shelf Ready Packaging (SRP)/ Retail Ready Packaging (RRP). O objetivo deste projeto é o desenvolvimento de uma nova metodologia de design de embalagem SRP/RRP para a Cartonarte, Lda., visando a criação de uma nova embalagem SRP/RRP para um cliente relevante desta empresa. A proposta da nova embalagem SRP/RRP desenvolvida tem não só em atenção aspetos técnicos e a gestão de custos de produção e reposição nos retalhistas, como também questões comunicativas como a promoção do produto, a aparência na prateleira e uma boa ligação com o consumidor. A ligação com a embalagem primária (EP) e as questões ligadas à distribuição, como a fácil identificação, transporte e manuseamento, são também prioridades. O design deste tipo de embalagens assume cada vez mais importância, tendo-se conseguido desenvolver um modelo estrutural com pouco desperdício de matéria-prima, sem custos de produção desnecessários, com fácil manuseamento, amigo do consumidor, interligado graficamente à EP, melhorando também aspetos comunicacionais.

Conceção e desenvolvimento de produto, ferramenta e célula de produção

O trabalho apresentado descreve todo o processo de conceção e desenvolvimento de um produto, ferramenta e célula de fabrico, realizado numa empresa de moldes situada na zona da Marinha Grande e denominada por Moldes RP – Indústria Moldes, Sociedade Unipessoal, Lda. Com o desenvolvimento deste novo produto, a empresa pretende atingir novos mercados, alargando a sua cadeia de valor a jusante do fabrico de moldes, integrando a componente de moldação por injeção e sopro, como forma de cimentar a sua posição no mercado global e assumir a conceção e desenvolvimentos de produtos como um eixo estratégico de negócios. Uma das formas de despoletar processos de desenvolvimento de produtos reside na identificação de oportunidades. Neste âmbito, e no respeitante ao produto em foco neste trabalho, verifica-se uma tendência para a proibição de utilização de copos de vidro em espaços públicos, nomeadamente concertos, eventos desportivos e praias, entre outros, o que força os promotores e consumidores a consumir bebidas em copos que respeitem estas condições.Neste contexto, foi identificada como oportunidade o desenvolvimento e produção de um copo de formas complexas e que respeite as condições descritas, tendo por base uma metodologia de conceção e desenvolvimento de produto eficaz. Para tal, o processo adotado como suporte ao desenvolvimento deste produto envolveu, desde os conceitos iniciais de identificação da ideia, pesquisa do estado da arte, análise do meio envolvente e a identificação de vantagens competitivas, até à definição clara de requisitos do produto para a geração do modelo. Complementarmente, e ao nível da produção do produto desenvolvido foi desenvolvida uma tecnologia que permite a obtenção do produto idealizado, através da integração da moldação por injeção sobreposta e moldação por sopro. De destacar que este desenvolvimento culminou num pedido de patente. Por último, e tendo em consideração a análise da viabilidade financeira do produto e processo de produção, é ainda efetuada uma estimativa inicial do custo do produto e o cálculo final do produto tendo em conta as condicionantes relativas ao processo de fabrico.

A contabilidade de custos nas autarquias locais: o caso da Câmara Municipal de Pombal

Com a aprovação do POCAL e a sua entrada em vigor, as autarquias locais ficaram obrigadas a implementar um sistema de contabilidade de custos. A implementação da contabilidade de custos é vantajosa para as autarquias locais, pois permite-lhes obter informações relacionadas com os custos que ajudam os gestores nas suas tomadas de decisão. O sistema de contabilidade de custos tem como finalidade contribuir para a melhoria do processo de tomada de decisão, nomeadamente nas questões relacionadas com a determinação dos preços e das taxas, mas também através do controlo dos custos. Atualmente, as autarquias locais deparam-se com algumas dificuldades financeiras, pelo que a escassez de recursos financeiros se mostra uma realidade tendo em consideração o acréscimo das necessidades que são verificadas ao longo do ano. Assim, a implementação de um sistema de contabilidade de custos mostra-se de extrema importância, pois permite imputar os custos às funções que os consumiram e perceber quais as funções que não se estão a mostrar rentáveis, mas também ajuda na fixação de tarifas e preços de bens e serviços. Desta forma, a elaboração deste relatório de estágio permite, por um lado, descrever o funcionamento de um sistema de contabilidade de custos e o seu enquadramento e, por outro lado, perceber como é que o sistema se encontra implementado no município de Pombal.