1000 resultados para importância da contabilidade de gestão


Relevância:

30.00% 30.00%

Publicador:

Resumo:

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The present scenario of the employment market, demands an increasing commitment from employees based on one’s potential to offer the often required skills for companies who desire to hold on to a competitive position in its business segment. Studies about the relationship between commitment and the management polices demonstrates that many organizations are still neglecting the importance of their intellectual resources by applying some measures which result in a dangerous psycho-social environment and a decrease in the employee’s commitment. However, some well established organizations, attentive to signs from the market, are showing evidence of strategically integrated policies that invest in strengthening the relationship with their employees.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Much has been discussed lately about reusing waste in new construction materials and countless studies have been carried out based on this objective. However, before these products can be called “sustainable” and a recycling system can be effectively implemented, it is fundamental for all the aspects involved in this action to be understood, and more important, what are the true gains for the productive sector and what are the benefits for the environment if this was to occur. In order to obtain a general framework for all environmental aspects and potential impacts associated with these products, over their entire life cycle, the most appropriate methodology is the Life Cycle Assessment (LCA). In view of the above, the objective of this work is to provide an overview of current studies of LCA, its history, its importance, its standards and the methodology employed and its applications related to civil construction. It is expected, to obtain a more complete scenario of the influences from a study of LCA, as well as establishing a contribution for the assessment of specific products and processes for civil construction, disseminating the importance of the use of this tool within the sector.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Current research analyzes the importance of human resources managers in organizational sustainability through the ack-nowledgement of the external variables and innovatory practices, such as environment management. In fact, the latter is a challenge for organizations and consequently for the human resources’ area. Investigation comprised a revision of the literature: theoretical and empirical articles that deal with the role of human resources’ mana-gement and on the environmental issue which is daily in the news. The essay is divided into three parts: the first section emphasizes the role of human resources’ managers; empirical evidences of the activities of HR managers in international contexts are dealt with in the second part; the third section deals with the environmental ma-nagement issue as a new challenge for HR managers. HR managers should acknowledge and incorporate in human resources practice the environmental dimension from the stages of recruitment, selec-tion and training. If people with attitudes and competences in the environment are rewarded, they will contribute towards an effective environmental management and, consequently, improvements in organizational results will materialize.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Este artigo tem o propósito de examinar os desafios e oportunidades relacionados à implementação de sistemas de gestão ambiental baseados na Norma ISO 14001:2004 nas Instituições de Ensino Superior e como elas podem se adequar aos requisitos para possuir um sistema de gestão ambiental (SGA). O estudo envolve análises sobre as implicações da adoção de sistemas de gestão ambiental por universidades e sobre os aspectos relevantes na adoção de SGAs com base na Norma ISO 14001, como barreiras, benefícios, motivações, práticas e fatores críticos de sucesso. Luzes são lançadas, assim, a um tema de crescente importância (sistemas de gestão ambiental), com foco em objeto analítico ainda pouco analisado do ponto de vista ambiental (Instituições de Ensino Superior).

Relevância:

30.00% 30.00%

Publicador:

Resumo:

In recent years the environment and its effects on human life has been the subject of research. The scientific society organized to manage the problem of large amount of waste generated, discuss the degradation of the environment and point out possible solutions. The scarcity of references in the specific hemotherapy motivated this research. This study is an observational descriptive in order to raise the issue of hospital waste specific area of hemotherapy, presenting its latest ratings on Brazilian law also highlights the proposed Waste Management Program Health Service (PGRSS) Blood Center of Botucatu (HB) highlighting the importance of segregation of noble material in the generation of other therapeutic products using the technique of cleaner production (CP). The observational analysis of the reports shows a 20-fold increase in the amount of waste generated from 1993 to 2005, while the increase of manpower was 2.5 times. The increase in generation was due RSS hemocenter deployment of automated techniques, increased demand and improved sorting of waste. The technique implanted P + L in 2001 began using units of fresh frozen plasma, previously discarded after 12 months of storage, for the composition of new therapeutics for topical use, called bio dressing. In 10 years of implementation of this new technique, therapeutic products generated 535 patients benefited from micro-Botucatu.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

A produção de alimentos é uma atividade essencial para a existência humana que demanda efetivamente muita água. A chuva é a sua principal fonte e, na falta desta, a irrigação supre essa necessidade, de forma parcial ou integral. A proposta do presente trabalho é levantar informações quantitativas e qualitativas a respeito de pequenas e médias propriedades da região de Presidente Prudente - SP que praticam a agricultura irrigada e apresentar, com base nos dados obtidos em pesquisa de campo, a importância da irrigação na região. Nesta pesquisa, no total foram entrevistados 28 produtores da região. Quanto à gestão do sistema, a pesquisa mostrou que poucos produtores detêm conhecimento e controle de informações para avaliar o incremento em relação à produtividade e a renda. Custos de implantação e manutenção dos sistemas, custo com energia elétrica e dificuldades com reposição de peças desgastadas e/ou danificadas, são apontadas como entraves no processo produtivo quando se utiliza algum sistema de irrigação. Já em relação ao grau de satisfação dos produtores quanto aos sistemas de irrigação que se encontram instalados em suas propriedades, o resultado é bastante positivo. Além do aumento de produtividade e aumento de renda, os produtores pontuaram benefícios tais como a possibilidade de sustentar suas famílias com uma pequena área de plantio, a permanência do homem no campo e a possibilidade de produzir em épocas de seca.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

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

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The Urban Solid Residues are the rests of human activity, popularly known by trash and considered by population like useless, undesirable and disposable. On the other hand, for the waste pickers, solid residues are the beginning of a cycle: they see in the other's people trash the only income, an economic value. Currently, in brazilian cities, one million collectors act, alone or in cooperatives, socially excluded by the work they do. The National Policy of Solid Residues (PNRS), instituted in 2010, established guidelines to the execution of integrated residues management, with should be practiced by city halls and other governmental institutions. This policy has, besides other things, goals of residues reduction and inclusion of waste pickers in the mechanism of selective collect and recycling. However, this and other public policies created for residue management are benefic only for cooperated waste pickers. That could negatively affect most of this class, since 90% are waste pickers working in a precarious way on the country's streets. This study has for objective show that most of waste pickers that work in a precarious way on the brazilian territory has a huge potential for the solid residues recycling chain and how they should be valued for the environmental services they provide, so they can be included with dignity on the society, ensuring economic and social benefits for this workers. The methodology adopted was based on the amount of residue collected by the 44 cooperated members of the Rio Claro‟s waste pickers cooperative to estimate the potential of collect and recycling did by 210 autonomous waste pickers who are active on city streets. It was observed that the cooperative collects the equivalent of 10.2% of all recyclable residues generated by city population. However, with the potential that these autonomous waste pickers have, which together could contribute 465 tonnes of solid residues per month, or 5,570 tons a year...

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Actually the energy efficiency is making more space in the industry, due to the search for the sustainability, the electrical energy costs reduction, the goals achievement or the efficiency of production processes. In consumer goods industries, such a beverage industry, as the work is based, the productivity is directly related to the electrical energy consumption. The development of methodologies and/or routines, in addition to some tools which allow to align more efficiently these two aspects (production and consumption of electrical energy), in the viewpoint of the Energy Conservation, is very important. In this case, the study will show the Plant Modulation concepts, a production management methodology, based in some factors related to the productive process, installed equipment, production supplies and energy cost. The proposed methodology was implanted in a plant along 2015 and show the results, in face to confirm its efficiency. Finally, in this study, it was shown the capacity of Plant Modulation to positively impact in the energy efficiency inside a big industry

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The objective of this work is to stimulate a debate about the idea of a possible foreign language policy. It seeks to do so from an overview of the structural changes of recent decades - those affecting the economy, information and communication technologies, geopolitics and identities - in order to draw attention to the renewed importance and the role that the language management issues are assuming in this new context. Considering the foreign language policy a theoretical and practical essential tool for the management of language in a globalized world, the focus of the discussion rests on four main aspects: the origins of the notion of foreign language policy; the relationship with the foreign policy of the State; its effectiveness through the intervention on corpus, status and acquisition of the language; and the possibility of their formulation by agents other than the State

Relevância:

30.00% 30.00%

Publicador:

Resumo:

This study aims to analyze the implementation of mediation in the school environment of São Paulo State Education Network through the figure of Teacher School and Community Mediator (PMEC). Mediation arises, as an alternative and effective method for conflict resolution from existing interpersonal relationships at school. The methodology used was the exploratory and empirical research literature on the subject mediation and the analysis of the resolutions of the Secretariat of São Paulo State Education establishing the School Protection System (SPE) and made possible the performance of the PMEC within that environment. Authors like Bonafé-Schmitt (2010); Caetano, Freire and Ferreira (2009); Calcaterra (2002); Freire (2010); Jares (2002); Lederach (1996); Littlejohn and Domenici (1999); Morgado and Oliveira (2009); Torremorell (2008) and Vecchi and Greco (1999) were selected in order to provide greater familiarity with the subject mediation and conflict mediation later in the school environment. The concept of mediation, mediation templates and profiles of mediators will be explained as well as PMEC function features as regards the selection methods training main assisted cases, assignments that are stipulated by the guiding documents and what actually happens in daily practice verified the reports obtained through a semi-structured interview. Finally, we present the PMEC situation regarding the review by the leaders and attended school community and the acceptance of their work within that environment

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The Urban Solid Residues are the rests of human activity, popularly known by trash and considered by population like useless, undesirable and disposable. On the other hand, for the waste pickers, solid residues are the beginning of a cycle: they see in the other's people trash the only income, an economic value. Currently, in brazilian cities, one million collectors act, alone or in cooperatives, socially excluded by the work they do. The National Policy of Solid Residues (PNRS), instituted in 2010, established guidelines to the execution of integrated residues management, with should be practiced by city halls and other governmental institutions. This policy has, besides other things, goals of residues reduction and inclusion of waste pickers in the mechanism of selective collect and recycling. However, this and other public policies created for residue management are benefic only for cooperated waste pickers. That could negatively affect most of this class, since 90% are waste pickers working in a precarious way on the country's streets. This study has for objective show that most of waste pickers that work in a precarious way on the brazilian territory has a huge potential for the solid residues recycling chain and how they should be valued for the environmental services they provide, so they can be included with dignity on the society, ensuring economic and social benefits for this workers. The methodology adopted was based on the amount of residue collected by the 44 cooperated members of the Rio Claro‟s waste pickers cooperative to estimate the potential of collect and recycling did by 210 autonomous waste pickers who are active on city streets. It was observed that the cooperative collects the equivalent of 10.2% of all recyclable residues generated by city population. However, with the potential that these autonomous waste pickers have, which together could contribute 465 tonnes of solid residues per month, or 5,570 tons a year...

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Actually the energy efficiency is making more space in the industry, due to the search for the sustainability, the electrical energy costs reduction, the goals achievement or the efficiency of production processes. In consumer goods industries, such a beverage industry, as the work is based, the productivity is directly related to the electrical energy consumption. The development of methodologies and/or routines, in addition to some tools which allow to align more efficiently these two aspects (production and consumption of electrical energy), in the viewpoint of the Energy Conservation, is very important. In this case, the study will show the Plant Modulation concepts, a production management methodology, based in some factors related to the productive process, installed equipment, production supplies and energy cost. The proposed methodology was implanted in a plant along 2015 and show the results, in face to confirm its efficiency. Finally, in this study, it was shown the capacity of Plant Modulation to positively impact in the energy efficiency inside a big industry