908 resultados para Activity-based costing system


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This paper describes a visual stimulus generator (VSImG) capable of displaying a gray-scale, 256 x 256 x 8 bitmap image with a frame rate of 500 Hz using a boustrophedonic scanning technique. It is designed for experiments with motion-sensitive neurons of the fly`s visual system, where the flicker fusion frequency of the photoreceptors can reach up to 500 Hz. Devices with such a high frame rate are not commercially available, but are required, if sensory systems with high flicker fusion frequency are to be studied. The implemented hardware approach gives us complete real-time control of the displacement sequence and provides all the signals needed to drive an electrostatic deflection display. With the use of analog signals, very small high-resolution displacements, not limited by the image`s pixel size can be obtained. Very slow image displacements with visually imperceptible steps can also be generated. This can be of interest for other vision research experiments. Two different stimulus files can be used simultaneously, allowing the system to generate X-Y displacements on one display or independent movements on two displays as long as they share the same bitmap image. (C) 2011 Elsevier B.V. All rights reserved.

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The determination of minoxidil (MX) with potassium permanganate as a carrier in a flow injection method is described. The detection at 550nm was linear from 1.0x10-5 to 5.0x10-4mol L-1. The limit of detection (3 sigma/slope) was 8.92x10-6mol L-1, with an analytical frequency of 32h-1. The proposed method was applied to commercial samples, with recoveries from 104.7 to 106.4%. Comparison with the HPLC procedure reveled relative errors from 0.48 to 1.4%, and the results agreed within a 95% confidence level.

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The accurate measurement of a vehicle’s velocity is an essential feature in adaptive vehicle activated sign systems. Since the velocities of the vehicles are acquired from a continuous wave Doppler radar, the data collection becomes challenging. Data accuracy is sensitive to the calibration of the radar on the road. However, clear methodologies for in-field calibration have not been carefully established. The signs are often installed by subjective judgment which results in measurement errors. This paper develops a calibration method based on mining the data collected and matching individual vehicles travelling between two radars. The data was cleaned and prepared in two ways: cleaning and reconstructing. The results showed that the proposed correction factor derived from the cleaned data corresponded well with the experimental factor done on site. In addition, this proposed factor showed superior performance to the one derived from the reconstructed data.

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Recent work has begun exploring the characterization and utilization of provenance in systems based on the Service Oriented Architecture (such as Web Services and Grid based environments). One of the salient issues related to provenance use within any given system is its security. In a broad sense, security requirements arise within any data archival and retrieval system, however provenance presents unique requirements of its own. These requirements are additionally dependent on the architectural and environmental context that a provenance system operates in. We seek to analyze the security considerations pertaining to a Service Oriented Architecture based provenance system. Towards this end, we describe the components of such a system and illustrate the security considerations that arise within it. Concurrently, we outline possible approaches to address them.

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Atualmente, uma empresa deve ter sua atenção voltada não somente ao mercado brasileiro, mas também ao mercado internacional. Esta nova forma de postura, denominada “A Nova Competição Global”, vem forçando os empresários à aprimorarem, continuamente, seus processos produtivos. Nesse sentido, as novas formas de organização da produção estão revolucionando o gerenciamento das empresas. Informações geradas por relatórios econômico-financeiros são consideradas como uma das melhores formas de medição das rotinas e melhorias ocorridas, e visam proporcionar tomadas de decisão rápidas e seguras. Com as mudanças no ambiente empresarial, vieram à tona as deficiências dos sistemas tradicionais de custeio, dado que eles não mais respondiam, satisfatoriamente, às necessidades de informação impostas pelo atual ambiente competitivo. Em vista da problemática exposta, este trabalho estuda os sistemas de custeio vigentes, buscando identificar seus pontos fortes e fracos para, então, combiná-los convenientemente, propondo um sistema de custeio alternativo, adequado às novas exigências das empresas. Este trabalho inicia com a análise dos sistemas de custeio tradicionais e contemporâneos, à luz da nova competição global. Na seqüência, destaca as principais deficiências destes sistemas e, por fim, propõe um sistema de custeio adaptado à atual realidade competitiva. O sistema de custeio proposto é uma combinação conveniente do princípio de custeio por absorção associado aos métodos do custo-padrão, das unidades de esforço de produção e do custeio baseado em atividades. Um estudo de caso foi realizado em uma empresa de produção seriada, tendo por objetivo validar o sistema de custeio proposto, partindo da implementação dos conceitos teóricos referenciados no trabalho, convenientemente adaptados à estrutura de custos já existente numa empresa real. Como principais resultados, o sistema de custos proposto permitiu avaliar as perdas do processo produtivo, bem como identificar as atividades administrativas e de apoio à produção (nãoprodutivas), visando dar subsídios para a realização de melhorias.

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Esta pesquisa tem por base a aplicação da Gestão Baseada em Atividades ABM - Activity Based Management -, em um Centro de Terapia Intensiva (CTI) de um hospital universitário público. Tem corno objetivo aperfeiçoar a prática gerencial do CTI, estabelecendo relações de causa e efeito no uso dos recursos (humanos, tecnológicos, materiais), permitindo efetuar mudanças para sua melhor utilização, maximizando beneficios a toda organização. O enfoque metodológico foi a pesquisa qualitativa e quantitativa, sendo que o Centro de Terapia Intensiva foi o foco de análise na implementação do ABM. As etapas envolvidas na condução deste trabalho foram a exploratória e a dos seminários, orientadas pela técnica de Thiollent (2000). O trabalho propõe urna sistemática de aplicação do ABM em CTI. A partir de sua aplicação no caso específico - CTI de um hospital público de Porto Alegre - discute os principais benefícios e limitações, bem corno as informações gerenciais proporcionadas. De acordo com análise do conteúdo e os resultados obtidos, pôde-se alicerçar o conhecimento teórico e prático do modelo de gestão proposto, estabelecendo urna nova dimensão na gestão de recursos na área hospitalar, com mais eficiência, assegurando a captura de todo potencial de melhoria identificado.

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O aumento da competitividade negocial gerou o desenvolvimento de novos métodos de gerenciamento de custos. As novas tecnologias de produção e a maior diversidade de produtos e clientes que requerem novos canais de distribuição estão direcionando as empresas a estarem mais envolvidas no aprimoramento dos seus sistema de custeio. O tradicional sistema de contabilidade gerencial está sendo reconhecido como deficiente para tomada de decisões. A alocação convencional dos custos de overhead podem gerar distorções nos custos finais. Por conseqüência, o ABC (Custeio Baseado em Atividades) surgiu como um método de custeio que melhor aloca os custos fixos indiretos, podendo contribuir para a melhoria operacional e a gestão estratégica. O ABC revela a causa dos custos, considerando a integração interfuncional dos processos e a relação causal dos direcionadores de custos com os custos das atividades e recursos. Este trabalho de pesquisa apresenta a aplicação do ABC em uma empresa transportadora rodoviária de cargas; propõe o custeio baseado em atividades como uma alternativa para identificação dos clientes mais rentáveis. O método de pesquisa adotado nesta dissertação foi a pesquisa-ação. Dentre os resultados obtidos, destaca-se a obtenção do custo unitário de coleta e de entrega de cargas, além da análise dos processos.

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In the last years, there has been a strong tendency of transferring typical business management concepts and practices to the public administration, such as: efficiency, efficacy, effectiveness, economy, operational excellence, results and transparency. The limited offer of resources, as well as the growing demand for accountability, justifies that movement. In order to put the aforementioned concepts into operation, the public administration uses some mechanisms, among them cost management. This dissertation focuses on the use of cost management systems, based on an activity-based costing (ABC) method, by Brazilian public entities. The present analysis is conducted from the ABC system implemented in the Brazilian Central Bank (BACEN) - an indirect public administration autarchy - the main goal of this study is to examine its outcomes since the implementation of the system. The investigation went through three main questions: if the system is being used, if it is fulfilling the objectives sought and, finally, if it is providing the expected benefits. Semi-structured interviews were made with members of the institution; and, according to the assumptions and tools tailored for this study, the collected data were analysed qualitatively. Evidences indicate that information, when not manipulated in a systematic way, hinder not only the incorporation of the cost system to the routine, but also the achievement of the goals and benefits aimed with such implementation.

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Trata da importância da informação de custos efetivamente gerenciais para as equipes operacionais das empresas que muito poderiam contribuir para a redução de custos e aumento do volume de vendas se soubessem com maior discernimento a composição dos custos dos produtos com os quais trabalham, sua variabilidade em função da variação do volume de vendas e produção, e conseqüentemente a relação destes custos com as demais variações de níveis de atividade de outros produtos da empresa. Além das ações estratégicas que poderiam ser tomadas, a equipe comercial poderia discutir a efetiva agregação de valor de alguns Itens de seu custo para o cliente e, eventualmente, sugerir a alteração de seu produto visando proporcionar melhor aproveitamento da relação custo - benefício à empresa e ao cliente

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

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Agkistrodon contortrix laticinctus myotoxin is a Lys(49)- phospholipase A(2) (EC 3.1.1.4) isolated from the venom of the serpent A contortrix laticinctus (broad-banded copperhead). We present here three monomeric crystal structures of the myotoxin, obtained under different crystallization conditions. The three forms present notable structural differences and reveal that the presence of a ligand in the active site (naturally presumed to be a fatty acid) induces the exposure of a hydrophobic surface (the hydrophobic knuckle) toward the C terminus. The knuckle in A contortrix laticinctus myotoxin involves the side chains of Phe(121) and Phe(124) and is a consequence of the formation of a canonical structure for the main chain within the region of residues 118-125. Comparison with other Lys(49)-phospholipase A(2) myotoxins shows that although the knuckle is a generic structural motif common to all members of the family, it is not readily recognizable by simple sequence analyses. An activation mechanism is proposed that relates fatty acid retention at the active site to conformational changes within the C-terminal region, a part of the molecule that has long been associated with Ca2+-independent membrane damaging activity and myotoxicity. This provides, for the first time, a direct structural connection between the phospholipase active site and the C-terminal myotoxic site, justifying the otherwise enigmatic conservation of the residues of the former in supposedly catalytically inactive molecules.

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An investigation was made to discover how the addition of Cr2O3 affects the microstructural heterogeneity and nonohmic features of the SnO2(Co-x, Mn1-x)O-based varistor system, with x varying from 0 to 1. The presence of Cr2O3 was found to strongly increase the nonohmic features when x = 1. However, the nonohmic features of the system decrease when x drops from 1 to 0, a behavior explained by the increase of the junction heterogeneity within the system's microstructure. accompanied by ail excess of precipitates at the triple point in the grain boundary region due to modified MnO sintering. The presence of these precipitates causes the leakage current to increase in response to the creation of ail ineffective barrier. The effect produced by heat-treating these systems in oxygen- and nitrogen-rich atmospheres suggests that, according to mechanisms previously discussed in the literature, Cr2O3 is more susceptible to oxygen, so that increasing the amount of oxygen in the grain boundary region may improve the system's nonohmic properties. (c) 2005 Elsevier Ltd. All rights reserved.

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The use of mobile robots turns out to be interesting in activities where the action of human specialist is difficult or dangerous. Mobile robots are often used for the exploration in areas of difficult access, such as rescue operations and space missions, to avoid human experts exposition to risky situations. Mobile robots are also used in agriculture for planting tasks as well as for keeping the application of pesticides within minimal amounts to mitigate environmental pollution. In this paper we present the development of a system to control the navigation of an autonomous mobile robot through tracks in plantations. Track images are used to control robot direction by preprocessing them to extract image features. Such features are then submitted to a support vector machine in order to find out the most appropriate route. The overall goal of the project to which this work is connected is to develop a real time robot control system to be embedded into a hardware platform. In this paper we report the software implementation of a support vector machine, which so far presented around 93% accuracy in predicting the appropriate route. © 2012 IEEE.

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The physics of plasmas encompasses basic problems from the universe and has assured us of promises in diverse applications to be implemented in a wider range of scientific and engineering domains, linked to most of the evolved and evolving fundamental problems. Substantial part of this domain could be described by R–D mechanisms involving two or more species (reaction–diffusion mechanisms). These could further account for the simultaneous non-linear effects of heating, diffusion and other related losses. We mention here that in laboratory scale experiments, a suitable combination of these processes is of vital importance and very much decisive to investigate and compute the net behaviour of plasmas under consideration. Plasmas are being used in the revolution of information processing, so we considered in this technical note a simple framework to discuss and pave the way for better formalisms and Informatics, dealing with diverse domains of science and technologies. The challenging and fascinating aspects of plasma physics is that it requires a great deal of insight in formulating the relevant design problems, which in turn require ingenuity and flexibility in choosing a particular set of mathematical (and/or experimental) tools to implement them.