997 resultados para Financial gain


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Yritysten ympäristönsuojelua ohjailevat kansalliset lait ja asetukset kuten ympäristönsuojelulaki (86/2000) ja jätelaki (646/2011) sekä Euroopan unionin lainsäädäntö. Ympäristönsuojelu on yrityksille yhä tärkeämpi osa liiketoimintaa. Tähän ovat vaikuttaneet yhä enemmän kiristynyt lainsäädäntö ja taloudellisen hyödyn tavoittelu ympäristöasioiden hyvän hoidon seurauksena sekä sidosryhmien lisääntynyt kiinnostus yritysten ympäristöasioista. Diplomityön tavoitteena oli perehtyä uuden jätelain tuomiin muutoksiin sahateollisuuden osalta, selvittää sahateollisuuden jätteiden hyötykäyttö mahdollisuuksia yleisesti sekä kehittää viranomaisraportointia jätteiden osalta. Diplomityössä analysoidaan Kiteen sahan jätevirtoja ja niiden käsittelyä, sekä hyötykäyttöä. Tarkoituksena on pyrkiä tilanteeseen, jossa syntyvät jätteet käsiteltäisiin siten, että jätteiden käsittelystä aiheutuvat kustannukset pienenisivät ja kaatopaikalle sijoitettavan jätteen määrä vähenisi ilman investointien tarvetta. Työssä vertaillaan muiden Stora Enson Suomen sahojen jätevirtoja ja niiden hyötykäyttöä Kiteen sahan tilanteeseen. Tavoitteena on löytää sellaisia jätteiden hyötykäyttömahdollisuuksia, jotka olisivat hyödynnettävissä kaikilla Stora Enson Suomen sahoilla.

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Cette thèse explore le leitmotiv de la prostitution dans l’oeuvre de Tennessee Williams et soutient que la plupart des personnages de Williams sont engagés dans une forme de prostitution ou une autre. En effectuant une analyse formaliste des textes de Williams qui illustrent toute forme de prostitution, avec une attention particulière à quatre grandes pièces, A Streetcar Named Desire (1947), Cat on a Hot Tin Roof (1955), Suddenly Last Summer (1958) et Sweet Bird of Youth (1959), cette présente étude fait valoir que le dramaturge utilise un mode de fiction—le gothique—en lien avec une pratique transgressive—la prostitution—pour relier les classes sociales et troubler les catégories de prostitution. Ce faisant, Williams offre une vision plus représentative et nuancée de la prostitution. Théoriquement, cette thèse repose sur des oeuvres critiques portant sur le genre, la sexualité et l'histoire de Michel Foucault, David Savran, et Michael Paller afin de situer la dramaturgie de Williams dans le contexte historique et culturel des années 1940 et 1950. La première partie de cette thèse (chapitres un et deux) fournit de nombreuses informations autobiographiques et biographiques qui expliquent pourquoi la prostitution est devenue le thème de prédilection pour Williams. Cette section met l’accent sur sa préoccupation constante à l’égard de sa prostitution artistique (en prostituant son art pour le succès commercial) et sexuelle (en payant pour des prostitués). Cette partie présente également un inventaire détaillé des prostituté(e)s, que je divise en trois catégories: 1) la prostitution des enfants, 2) la prostitution masculine et 3) la prostitution féminine. La deuxième partie de cette étude, composée des chapitres trois et quatre, identifie les personnages de Williams qui s’engagent dans une forme de prostitution morale. Ce groupe comprend ceux qui tirent directement profit de la prostitution des autres ainsi que ceux qui se marient uniquement pour un gain financier ou une promotion sociale ou les deux. L’oeuvre de Williams résiste la représentation stéréotypée de la prostituée en littérature comme étant uniquement de sexe féminin ou provenant des classes sociales défavorisées ou les deux. La prostituée de Williams n’est ni une figure romantique ni une rebelle menaçant la société. Cette thèse conclut qu’en représentant des enfants prostitués, des femmes de rue, des prostitués de sexe masculin, des souteneurs, des proxénètes, des propriétaires de bordels, des leaders corrompus et des personnes qui se prostituent en concluant des mariages de convenance, Williams a effectivement et incontestablement dramatisé la prostitution sous toutes ses formes.

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En marge des recherches archéologiques traditionnelles, nous retrouvons aujourd’hui des compagnies privées qui contractent des accords et obtiennent des permis leur donnant le droit de prélever des objets à des fins lucratives sur les vestiges archéologiques submergés. Ces pratiques commerciales causent une controverse vive et enflammée au sein du monde archéologique. Le principal point de litiges concerne la mise en vente des objets extraits lors de fouille. La mise en marché du patrimoine archéologique éveille les fibres protectionnistes. Cela incite certains organismes à poser des gestes pour la protection du patrimoine. C’est le cas pour l’UNESCO qui fait la promotion depuis 2001 d’une Convention pour la protection du patrimoine submergé. Malgré tous les arguments à l’encontre des compagnies de « chasse aux trésors », cette Convention est loin de faire l’unanimité des gouvernements à travers le monde, qui ne semblent pas prêts à rendre ces pratiques illégales. Les méthodes utilisées par ces compagnies semblent aussi représenter un point de friction avec les archéologues. Toutefois, la connaissance de leurs pratiques sur le terrain semble très incomplète. De plus, contrairement à une certaine idée préconçue, ces compagnies ne sont pas des « pilleurs de tombes » œuvrant sous le couvert de l’anonymat, mais bien des compagnies dûment enregistrées, œuvrant en toute légalité et passant même des contrats avec les gouvernements. Ce mémoire a donc pour objectif de mettre en lumière les actions réelles des compagnies de chasse aux trésors subaquatiques en regardant leurs méthodes et leur fonctionnement, tels qu’on les voit dans les 10 dernières années. Pour mieux conceptualiser les pratiques de ces compagnies, nous nous interrogerons sur le rapport entre légalité et éthique et, plus précisément, sur l’éthique commerciale et archéologique.

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Étude de cas / Case study

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Diante da importância do tema relacionado à atividade de controle interno governamental, no cenário nacional e internacional, tendo em vista o aumento da corrupção e a ineficiência administrativa no alcance dos resultados voltados para os cidadãos e ainda, da escassez de pesquisas exploratórias acerca da atividade de controle com enfoque na efetividade em busca da melhoria do gasto público, este estudo procurou identificar práticas da gestão do controle interno governamental que repercutem efetivamente na melhoria da qualidade do gasto público. Para isso procurou conceituar a qualidade do gasto relacionada à atuação do controle interno governamental e avaliar o modelo gerencial de controle interno adotado pelo Estado de Pernambuco, diagnosticando as práticas que estão diretamente relacionadas à melhoria da qualidade na aplicação do recurso público. A escolha do órgão de controle interno governamental do Estado de Pernambuco para o objeto deste estudo deve-se ao fato deste órgão ter sido palco de grandes mudanças na sua gestão com vistas à renovação e adaptação à nova demanda da sociedade que clama pela transparência e qualidade na aplicação do recurso público. Dos resultados apresentados foi possível identificar práticas decorrentes da ação do órgão de controle interno na gestão pública que indicaram um ganho financeiro para o Estado, ficando assim o recurso disponível para a ampliação de benefícios destinados à sociedade. Salientou-se, ainda, o custo da estrutura organizacional do órgão de controle, fato que apontou para um resultado econômico positivo decorrente das ações do órgão de controle interno. O estudo concluiu pela existência de alinhamento do órgão de controle de Pernambuco com os princípios mais modernos de gestão a partir do enfoque no resultado das ações. No entanto, apesar de estar na direção certa, ficou evidente a necessidade de grandes avanços com o fim de potencializar as ações de controle na gestão pública estadual.

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

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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As unidades de beneficiamento de minério de ouro buscam cada vez mais uma produção de baixo custo e maximização dos ganhos financeiros. A caracterização tecnológica está inserida em uma abordagem multidisciplinar que permite agregar conhecimento, alternativas de otimização e redução nos custos de operação. Inserida como uma ferramenta na caracterização tecnológica, a análise de imagens automatizada tem importante papel no setor mineral principalmente pela rapidez das análises, robustez estatística e confiabilidade nos resultados. A técnica pode ser realizada por meio de imagens adquiridas em microscópio eletrônico de varredura, associada a microanálises químicas sendo utilizada em diversas etapas de um empreendimento mineiro. Este estudo tem como objetivo a caraterização tecnológica de minério de ouro da Mina Morro do Ouro, Minas Gerais na qual foi utilizado a técnica de análise de imagens automatizada por MLA em um conjunto de 88 amostras. Foi possível identificar que 90% do ouro está na fração acima de 0,020 mm; o quartzo e mica representam cerca de 80% da massa total do minério; os sulfetos apresentam diâmetro de círculo equivalente entre 80 e 100 ?m e são representados por pirita e arsenopirita, com pirrotita, calcopirita, esfalerita e galena subordinada. Também foi possível observar que o ouro está majoritariamente associado à pirita e arsenopirita e com o aumento de teor de arsênio, cresce a parcela de ouro associado à arsenopirita. As medianas das distribuições de tamanho dos grãos de ouro apresentam um valor médio de 19 ?m. Verificou-se que a composição dos grãos de ouro é bastante diversa, em média 77% de ouro e 23% de prata. Para material abaixo de 0,50 mm observa-se uma parcela expressiva de perímetro exposto dos grãos de ouro (média 73%); o ouro incluso (21% do total dos grãos de ouro) está associado a pirita e arsenopirita, sendo que em 14 das 88 amostras este valor pode superar 40% do total de ouro contido. A ferramenta da análise de imagens automatizada mostrou-se bastante eficiente definindo características particulares o que fornece de forma objetiva subsídios para os trabalhos de planejamento de mina e processamento mineral.

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This PhD thesis belongs to three main knowledge domains: operations management, environmental management, and decision making. Having the automotive industry as the key sector, the investigation was undertaken aiming at deepening the understanding of environmental decision making processes in the operations function. The central research question for this thesis is ?Why and how do manufacturing companies take environmental decisions? This PhD research project used a case study research strategy supplemented by secondary data analysis and the testing and evaluation of a proposed systems thinking model for environmental decision making. Interviews and focus groups were the main methods for data collection. The findings of the thesis show that companies that want to be in the environmental leadership will need to take environmental decisions beyond manufacturing processes. Because the benefits (including financial gain) of non-manufacturing activities are not clear yet the decisions related to product design, supply chain and facilities are fully embedded with complexity, subjectivism, and intrinsic risk. Nevertheless, this is the challenge environmental leaders will face - they may enter in a paradoxical state of their decisions – where although the risk of going greener is high, the risk of not doing it is even higher.

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Brazil is the third largest producer and exporter of turkey meat, especially in Paraná state, with the largest production volume. In worldwide the animal welfare is a prerequisite for food quality of animal origin, especially in Europe. The Regulation of European Community No 1099/2009 provides requirements for poultry stunning that associate with animal welfare as a means to minimize the pain and suffering from the slaughter. Improper application of callousness should produce low-quality meat, and significant industry losses. This Research aimed to evaluate the impacts on the quality of meat from turkeys, applying electrical stunning parameters established in the Regulation No 1099/2009 of the Council of 24 September 2009. Was applied an outline with 8 tests set equidistantly to frequency, and set parameters for current and voltage, and a control test. Were conducted qualitative assessments of hematoms and bruises / fractures in carcasses, hematoms, blood splashed and bleeding in turkey breast, and quantitative pH, color (L *), water holding capacity and shear force in turkey breast. The individual assessments showed no significant difference (p>0,05). In multivariate cluster analysis was the formation of two distinct groups: group 1 - 50 Hz to 200 Hz (low frequency) and group 2 - 633 Hz to 1500 Hz (high frequency), which showed significant difference (p= 0,016). In principal component analysis multivariate, the group 1 tend to have a higher incidence of bruising, blood splashed, bleeding and water holding capacity in breast turkeys, and bruises / fractures and hematoms on carcasses. The Group 2 tends to have a lower incidence of these parameters, and higher pH values, shear force and color (L *). Positive correlation was obtained for the parameters pH and shear force (r= 0.7506, p=0.0198); bleeding and splashed blood (r= 0.8811, p= 0.0017), and negative correlation to color (L*) and splashed blood on breast (r= -0.7889; p= 0.0115); breast hematoms and shear force (r= -0.7844; p= 0.0123). It has been observed that at lower frequencies stunning tends to have higher incidence of defects in the carcasses and turkey breast. The use of high frequencies in stunning, create smaller quantity of trimming, and an increase in turkey breast volume produced, with a financial gain of approximately R$250,000.00 / year. Moreover, there is no need increase the workers to do the trimming tasks and, therefore, higher financial results for companies. Therefore, we recommend the use of high frequencies in the stunning of turkeys.

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Seafood products fraud, the misrepresentation of them, have been discovered all around the world in different forms as false labeling, species substitution, short-weighting or over glazing in order to hide the correct identity, origin or weight of the seafood products. Due to the value of seafood products such as canned tuna, swordfish or grouper, these species are the subject of the commercial fraud is mainly there placement of valuable species with other little or no value species. A similar situation occurs with the shelled shrimp or shellfish that are reduced into pieces for the commercialization. Food fraud by species substitution is an emerging risk given the increasingly global food supply chain and the potential food safety issues. Economic food fraud is committed when food is deliberately placed on the market, for financial gain deceiving consumers (Woolfe, M. & Primrose, S. 2004). As a result of the increased demand and the globalization of the seafood supply, more fish species are encountered in the market. In this scenary, it becomes essential to unequivocally identify the species. The traditional taxonomy, based primarily on identification keys of species, has shown a number of limitations in the use of the distinctive features in many animal taxa, amplified when fish, crustacean or shellfish are commercially transformed. Many fish species show a similar texture, thus the certification of fish products is particularly important when fishes have undergone procedures which affect the overall anatomical structure, such as heading, slicing or filleting (Marko et al., 2004). The absence of morphological traits, a main characteristic usually used to identify animal species, represents a challenge and molecular identification methods are required. Among them, DNA-based methods are more frequently employed for food authentication (Lockley & Bardsley, 2000). In addition to food authentication and traceability, studies of taxonomy, population and conservation genetics as well as analysis of dietary habits and prey selection, also rely on genetic analyses including the DNA barcoding technology (Arroyave & Stiassny, 2014; Galimberti et al., 2013; Mafra, Ferreira, & Oliveira, 2008; Nicolé et al., 2012; Rasmussen & Morrissey, 2008), consisting in PCR amplification and sequencing of a COI mitochondrial gene specific region. The system proposed by P. Hebert et al. (2003) locates inside the mitochondrial COI gene (cytochrome oxidase subunit I) the bioidentification system useful in taxonomic identification of species (Lo Brutto et al., 2007). The COI region, used for genetic identification - DNA barcode - is short enough to allow, with the current technology, to decode sequence (the pairs of nucleotide bases) in a single step. Despite, this region only represents a tiny fraction of the mitochondrial DNA content in each cell, the COI region has sufficient variability to distinguish the majority of species among them (Biondo et al. 2016). This technique has been already employed to address the demand of assessing the actual identity and/or provenance of marketed products, as well as to unmask mislabelling and fraudulent substitutions, difficult to detect especially in manufactured seafood (Barbuto et al., 2010; Galimberti et al., 2013; Filonzi, Chiesa, Vaghi, & Nonnis Marzano, 2010). Nowadays,the research concerns the use of genetic markers to identify not only the species and/or varieties of fish, but also to identify molecular characters able to trace the origin and to provide an effective control tool forproducers and consumers as a supply chain in agreementwith local regulations.

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Conflicts of interest exist in dermatology when professional judgement concerning a primary interest, such as research validity, may be influenced by a secondary interest, such as financial gain from a for-profit organization. Conflict of interest is a condition and not a behaviour, although there is clear evidence that gifts influence behaviour. Little has been written about conflicts of interest in dermatology. This series of papers raises awareness of the subject by exploring it in greater depth from the perspective of a dermatology researcher, an industry researcher, a dermatology journal editor, a health services researcher and a patient representative. Collectively, they illustrate the many ways in which conflicts can pervade the world of dermatology publications and patient support group activities.

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Black women cultural entrepreneurs are a group of entrepreneurs that merit further inquiry. Using qualitative interview and participant observation data, this dissertation investigates the ways in which black women cultural entrepreneurs define success. My findings reveal that black women cultural entrepreneurs are a particular interpretive community with values, perspectives and experiences, which are not wholly idiosyncratic, but shaped by collective experiences and larger social forces. Black women are not a monolith, but they are neither disconnected individuals completely devoid of group identity. The meaning they give to their businesses, professional experiences and understandings of success are influenced by their shared social position and identity as black women. For black women cultural entrepreneurs, the New Bottom Line goes beyond financial gain. This group, while not uniform in their understandings of success, largely understand the most meaningful accomplishments they can realize as social impact in the form of cultural intervention, black community uplift and professional/creative agency. These particular considerations represent a new paramount concern, and alternative understanding of what is typically understood as the bottom line. The structural, social and personal challenges that black women cultural entrepreneurs encounter have shaped their particular perspectives on success. I also explore the ways research participants articulated an oppositional consciousness to create an alternative means of defining and achieving success. I argue that this consciousness empowers them with resources, connections and meaning not readily conferred in traditional entrepreneurial settings. In this sense, the personal, social and structural challenges have been foundational to the formation of an alternative economy, which I refer to as The Connected Economy. Leading and participating in The Connected Economy, black women cultural entrepreneurs represent a black feminist and womanist critique of dominant understandings of success.

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The fundamental objective for health research is to determine whether changes should be made to clinical decisions. Decisions made by veterinary surgeons in the light of new research evidence are known to be influenced by their prior beliefs, especially their initial opinions about the plausibility of possible results. In this paper, clinical trial results for a bovine mastitis control plan were evaluated within a Bayesian context, to incorporate a community of prior distributions that represented a spectrum of clinical prior beliefs. The aim was to quantify the effect of veterinary surgeons’ initial viewpoints on the interpretation of the trial results. A Bayesian analysis was conducted using Markov chain Monte Carlo procedures. Stochastic models included a financial cost attributed to a change in clinical mastitis following implementation of the control plan. Prior distributions were incorporated that covered a realistic range of possible clinical viewpoints, including scepticism, enthusiasm and uncertainty. Posterior distributions revealed important differences in the financial gain that clinicians with different starting viewpoints would anticipate from the mastitis control plan, given the actual research results. For example, a severe sceptic would ascribe a probability of 0.50 for a return of <£5 per cow in an average herd that implemented the plan, whereas an enthusiast would ascribe this probability for a return of >£20 per cow. Simulations using increased trial sizes indicated that if the original study was four times as large, an initial sceptic would be more convinced about the efficacy of the control plan but would still anticipate less financial return than an initial enthusiast would anticipate after the original study. In conclusion, it is possible to estimate how clinicians’ prior beliefs influence their interpretation of research evidence. Further research on the extent to which different interpretations of evidence result in changes to clinical practice would be worthwhile.

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Dissertação (mestrado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multiinstitucional e Inter-regional de Pós-Graduação em Ciências Contábeis, 2016.