Mudanças de métodos de custeio e o impacto no sistema de informação gerencial: um estudo qualitativo

A presente pesquisa consiste em identificar os impactos causados no Sistema de Informações Gerenciais com a mudança de método de Custeio Variável para Unidade de Esforço de Produção (UEP), mediante a realização de um Estudo de Caso sobre a empresa Bistex Alimentos LTDA. A coleta de dados, viabilizada pela análise documental e pela aplicação de entrevista com dois diretores, tornou possível a análise de dados interpretativa dos indicadores de desempenho presentes nas principais alterações após o processo de migração, na forma de um estudo comparativo, levantando controles usados na organização antes e depois da troca de método. Autores como Johnson e Kaplan (1993), que abordam a contabilidade gerencial, Allora (1996), que introduz os custos e controle gerencial de produção, e Wernke (2008), que aborda a aplicação do Método UEP, deram consistência à aplicabilidade operacional desta proposta. Os principais resultados podem ser identificados no ordenamento de informações, fundamental pelo uso da UEP, o que causa alterações na cultura organizacional da empresa. O estudo demonstra que a implementação do método UEP trouxe alterações nos controles da organização, entretanto, ainda falta uma visão holística e a integração com a gestão estratégica

Production and carbon allocation in a clonal Eucalyptus plantation with water and nutrient manipulations

We examined resource limitations on growth and carbon allocation in a fast-growing, clonal plantation of Eucalyptus grandis x urophylla in Brazil by characterizing responses to annual rainfall, and response to irrigation and fertililization for 2 years. Productivity measures included gross primary production (GPP), total belowground carbon allocation (TBCA), bole growth, and net ecosystem production (NEP). Replicate plots within a single plantation were established at the midpoint of the rotation (end of year 3), with treatments of no additional fertilization or irrigation, heavy fertilization (to remove any nutrient limitation), irrigation (to remove any water limitation), and irrigation plus fertilization. Rainfall was unusually high in the first year (1769mm) of the experiment, and control plots had high rates of GPP (6.64 kg C m(-2) year(-1)), TBCA (2.14 kg C m(-2) year(-1)), and bole growth (1.81 kg C m(-2) year). Irrigation increased each of these rates by 15-17%. The second year of the experiment had average rainfall (1210 mm), and lower rainfall decreased production in control plots by 46% (GPP), 52% (TBCA), and 40% (bole growth). Fertilization treatments had neglible effects. The response to irrigation was much greater in the drier year, with irrigated plots exceeding the production in control plots by 83% (GPP), 239% (TBCA), and 24% (bole growth). Even though the rate of irrigation ensured no water limitation to tree growth, the high rainfall year showed higher production in irrigated plots for both GPP (38% greater than in drier year) and bole growth (23% greater). Varying humidity and supplies of water led to a range in NEP of 0.8-2.7 kg C m(-2) year. This difference between control and irrigated treatments, combined with differences between drier and wetter years, indicated a strong response of these Eucalyptus trees to both water supply and atmospheric humidity during the dry season. The efficiency of converting light energy into fixed carbon ranged from a low of 0.027 mol C to a high of 0.060 mol C per mol of absorbed photosynthetically active radiation (APAR), and the efficiency of bolewood production ranged from 0.78 to 1.98 g wood per MJ of APAR. Irrigation increased the efficiency of wood production per unit of water used from 2.55 kg wood m(-3) in the rainfed plot to 3.51 kg m(-3) in irrigated plots. Detailed information on the response of C budgets to environmental conditions and resource supplies will be necessary for accurate predictions of plantation yields across years and landscapes. (V) 2007 Elsevier B.V. All rights reserved.

On ""Schwinger mechanism for gluon pair production in the presence of arbitrary time dependent chromo-electric field""

Recently the paper ""Schwinger mechanism for gluon pair production in the presence of arbitrary time dependent chromo-electric field"" by G. C. Nayak was published [Eur. Phys. J. C 59: 715, 2009; arXiv:0708.2430]. Its aim is to obtain an exact expression for the probability of non-perturbative gluon pair production per unit time per unit volume and per unit transverse momentum in an arbitrary time-dependent chromo-electric background field. We believe that the obtained expression is open to question. We demonstrate its inconsistency on some well-known examples. We think that this is a consequence of using the socalled ""shift theorem""[arXiv:hep-th/0609192] in deriving the expression for the probability. We make some critical comments on the theorem and its applicability to the problem in question.

Biomass production in short rotation effluent-irrigated plantations in North-West India

This study estimates above-ground biomass in high density plantations of six important semi-arid tree species at Palwal (70 km from Delhi) irrigated with secondary treated sewage water at the rate of 0, 25, 50 and 100% of daily net evaporation potential (EP). In 2.5 y old plantations (plant spacing, 2 m x 2 m for single stem species and 2 m x 1 m for multi-stem species), Melia azedarach showed fairly high biomass production (38.4 t/ha) followed by Ailanthus excelsa (27.2 t/ha). Order of biomass production (kg / tree) was: Eucalyptus tereticornis (24.1) > A. excelsa (21.8) > M. azedarach (12.6) > Populus deltoides clone G 48 (8.3) > Alstonia scholaris (6.6)> Pongamia pinnata (3.7). Survival of plants after 2.5 y ranged from 25.2% in P. deltoides to 71.7% in P. pinnata, and had a significant effect on biomass production per unit area. ANOVA shows that levels of irrigation (0 - 100%) did not have statistically significant effect on plant growth. Correlation between diameter and biomass was found highly significant (p< 0.01) with R2 nearing to 1.

Can intensive management accelerate the restoration of Brazil`s Atlantic forests?

Only 7% of the once extensive forest along the eastern coast of Brazil remains, and much of that is degraded and threatened by agricultural expansion and urbanization. We wondered if methods similar to those developed to establish fast-growing Eucalyptus plantations might also work to enhance survival and growth of rainforest species on degraded pastures composed of highly competitive C(4) grasses. An 8-factor experiment was laid out to contrast the value of different intensities of cultivation, application of fertilizer and weed control on the growth and survival of a mixture of 20 rainforest species planted at two densities: 3 m x 1 m, and 3 m x 2 m. Intensive management increased seedling survival from 90% to 98%, stemwood production and leaf area index (LAI) by similar to 4-fold, and stemwood production per unit of light absorbed by 30%. Annual growth in stem biomass was closely related to LAI alone (r(2) = 0.93, p < 0.0001), and the regression improved further in combination with canopy nitrogen content (r(2) =0.99, p < 0.0001). Intensive management resulted in a nearly closed forest canopy in less than 4 years, and offers a practical means to establish functional forests on abandoned agricultural land. (C) 2009 Elsevier B.V. All rights reserved.

Effects of gall damage by the introduced biocontrol agent Epiblema strenuana (Lep., Tortricidae) on the weed Parthenium hysterophorus (Asteraceae)

Effects of gall damage by the introduced moth Epiblema stremiana on different growth stages of the weed Parathenium hysterophorus was evaluated in a field cage using potted plants with no competition and in naturally regenerated populations with intraspecific competition. Gall damage at early stages of plant growth reduced the plant height, main stem height, flower production, lear production, and shoot and root biomass. All galled, potted plants with no competition produced flowers irrespective of the growth stage at which the plants were affected by galling, but lesser than in ungalled plants. Gall induction during early growth stages in field plants experiencing competition prevented 30% of the plants reaching flowering. However, 6% of the field plants escaped from gall damage, as their main stems were less vigorous to sustain the development of galls. Flower production per unit total plant biomass was lower in galled plants than in ungalled plants, and the reduction was more intense when gall damage was initiated at early stages of plant growth. In potted plants with no competition, the number of galls increased with the plant vigour, as the gall insects preferred more vigorous plants. But in field plants there were no relationship between gall abundance and plant vigour, as intraspecific competition enhanced the negative effects of galling by reducing the vigour of the weed.

Experimental Use of Calcium Magnesium Acetate, HR-253, 1983

The Iowa Department of Transportation Materials Laboratory personnel announced in early 1982 a process to produce a road deicer consisting of sand grains coated with calcium magnesium acetate (CMA). From that point forward the Iowa DOT began searching for a means of economically producing CMA to their concept. During 1983 and 1984 the first attempts devised for commercially producing CMA were attempted by the W.G. Block Company, Davenport, Iowa, under Iowa Highway Research Board Project HR-253. This first attempt at commercially producing CMA was accomplished by the use of concrete transit mixer equipment. Even though this procedure proved successful in the batch mixing of CMA, the need for higher production rates to reduce the cost per ton still existed. During the fall of 1984, Cedarapids Inc, Cedar Rapids, Iowa, proposed to Iowa DOT personnel the application of their technology to a continuous mixing concept for CMA. Arrangements were made for the continuous test mixing of 60 to 100 tons of CMA/sand deicer. This report covers the production effort, description and results of procedures outlined in Cedarapids Inc's proposal of September 19, 1984. The objectives of this research were: 1. To produce the CMA/sand deicer concept on a continuous mixing basis to Iowa DOT CMA concentration levels. 2. To evaluate the results of preheating the carrying vehicle (sand) prior to CMA ingredient introduction. 3. To analyze the feasibility of production equipment and procedures necessary for portable and/or stationary applications of continuous mixing concepts.

Experimental Use of Calcium Magnesium Acetate, Addendum, HR-253, 1984

The Iowa Department of Transportation Materials Laboratory personnel developed a process to produce a road deicer consisting of sand grains coated with calcium magnesium acetate (CMA). Research project HR-253 was established to explore commercial production of the CMA/sand deicer by an independent contractor. About 60 tons of the deicer was produced at a ready-mix concrete facility and evaluated in the field during the 1983-1984 winter season. The initial contracted production of CMA/sand deicer under research project HR-253 identified two major problems: (1) excessive unreacted lime in the final product, and (2) formation of spherical lumps within the product requiring subsequent size reduction. It was recommended in the HR-253 report that additional deicer be produced as a continuation of the project in order to address these problems and further develop the production process. A contract was negotiated with W. G. Block Co. to produce and deliver 50 tons of additional deicer. This addendum report covers this production effort including descriptions and results of all modifications of equipment and process procedures used.

Effects of body size and lifestyle on evolution of mammal life histories

It has recently been proposed that life-history evolution is subject to a fundamental size-dependent constraint. This constraint limits the rate at which biomass can be produced so that production per unit of body mass is inevitably slower in larger organisms than in smaller ones. Here we derive predictions for how changes in body size and production rates evolve in different lifestyles subject to this constraint. Predictions are tested by using data on the mass of neonate tissue produced per adult per year in 637 placental mammal species and are generally supported. Compared with terrestrial insectivores with generalized primitive traits, mammals that have evolved more specialized lifestyles have divergent massspecific production rates: (i) increased in groups that specialize on abundant and reliable foods: grazing and browsing herbivores (artiodactyls, lagomorphs, perissoclactyls, and folivorous rodents) and flesh-eating marine mammals (pinnipeds, cetaceans); and (ii) decreased in groups that have lifestyles with reduced death rates: bats, primates, arboreal, fossorial, and desert rodents, bears, elephants, and rhinos. Convergent evolution of groups with similar lifestyles is common, so patterns of productivity across mammalian taxa reflect both ecology and phylogeny. The overall result is that groups with different lifestyles have parallel but offset relationships between production rate and body size. These results shed light on the evolution of the fast-slow life-history continuum, suggesting that variation occurs along two axes corresponding to body size and lifestyle.

Discussão de um sistema de custeio adaptado as exigências da nova competição global

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.

Análise econômica de cultivos consorciados de alface americana x rabanete: um estudo de caso

O trabalho foi realizado para verificar se cultivos consorciados de alface e de rabanete são economicamente viáveis. Foram elaborados os custos de produção das culturas em monocultivo e em consorciação. Alguns indicadores agroeconômicos foram usados para avaliar a eficiência dos sistemas consorciados: índice de uso eficiente da terra, receita bruta, receita líquida, vantagem monetária, vantagem monetária corrigida, taxa de retorno e índice de lucratividade. A associação das culturas da alface e rabanete permitiu um melhor aproveitamento dos fatores de produção, com aumento na produção por unidade de área. Os consórcios estabelecidos ao zero (espaçamento entrelinha 0,30 x 0,30 m) e aos 14 dias após o transplantio da alface (espaçamento entrelinhas de 0,40 x 0,30m) tiveram os melhores indicadores agroeconômicos, com índices de uso eficiente da terra de 1,76 e 1,61, taxas de retorno de 4,13 e 4,53, e índices de lucratividade de 75,77 e 77,94%, respectivamente.

Effect of lesion age, humidity, and fungicide application on sporulation of Alternaria alternata, the cause of brown spot of tangerine

Alternaria brown spot, caused by Alternaria alternata, causes yield losses and fruit blemishes on many tangerines and their hybrids in most citrus areas of the world where susceptible cultivars are grown. Although the conditions affecting infection and disease severity are known, little information is available on inoculum production on infected tissue. We found that sporulation on leaves began about 10 days after symptoms developed, was abundant from 20 to 40 days, and declined thereafter. Conidial production was far greater on leaf than on fruit or twig lesions. Spore production per unit area of leaf lesion was greater on the more susceptible hybrids, Minneola and Orlando tangelos, than on the less susceptible Murcott tangor. At 74% relative humidity, conidial production on leaf lesions was low, but it was abundant at 85, 92.5, 96, and 100%. Application of Q(o)I or copper fungicides, but not ferbam, suppressed sporulation on leaf lesions for about 14 to 21 days after application. Additional applications did not appear to be more effective than a single spray in reducing inoculum production.