153 research outputs found

    Seleçāo de fornecedores : Um estudo de caso em um comércio varejista de materiais de construção em geral

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    Trabalho de conclusão de curso (graduação)—Universidade de Brasília, Faculdade de Economia, Administração, Contabilidade, Departamento de Administração, 2017.A gestão da cadeia de suprimentos, buscando agregar valor e trazer benefícios a todos envolvidos tem se destacando. Uma área importante nesse contexto, é a área de compras, é por meio dela que ocorre o planejamento de adquirir insumos, avaliar fornecedores e seleção de fornecedores, buscando trazendo insumos para a empresa com qualidade, no tempo certo, quantidade certa e até mesmo constituindo parcerias. Dada a importância da seleção de fornecedores para o sucesso da empresa e forma de adquirir vantagem competitiva, a presente pesquisa teve por objetivo analisar o processo de seleção de fornecedores em uma loja destinada à construção civil no Distrito Federal. Para alcançar esse objetivo, foi realizada uma pesquisa aplicada, descritiva, de caráter qualitativo, cuja coleta de dados ocorreu por meio de um estudo de caso e com procedimentos técnicos de análise documental, observação direta e entrevista semiestruturada com dois colaboradores da organização estudada. De acordo com o resultados obtidos, foi percebido que a organização usa múltiplos critérios para a seleção de fornecedores, como qualidade, precificação, custo e considera importante manter um bom relacionamento com toda a cadeia visando uma vantagem competitiva. A seleção deve ser feita de forma criteriosa e mais aprofundada devido a importância de decidir qual fornecedor a empresa vai trabalhar. A pesquisa contribui não só para uma análise mais profunda da seleção de fornecedores para a empresa como para o meio acadêmico tendo em vista poucos estudos sobre seleção de fornecedores no segmento da construção civil. A pesquisa encontrou algumas limitações como o tempo para análise de dados, limitação do número de entrevistados e a falta de documentos que relatem sobre o processo de seleção de fornecedores

    ANALISIS ASPEK PAJAK PENGHASILAN ATAS USAHA JASA EVENT ORGANIZER SEBAGAI UPAYA PEMENUHAN KEWAJIBAN PERPAJAKAN PADA PT. DHARMAVOILA INDONESIA PRAKARSA

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    The study was conducted at PT. Dharmavoila Indonesia Prakarsa. The purpose of the study to analyze the income tax article 21 and income tax article 23 over event organizer services as an effort to fulfillment of an obligation taxation in PT. Dharmavoila Indonesia Prakarsa. Of research is espected to know information about company to fulfillment of an obligation taxation in accordance with the prevailig taxation. This research used the qualitative descriptive with methods a case study that is the state of explain the problems in the compay that is both a fact and recovery company data. The necessary data namely income tax article 21 and income tax article that contains the SSP and SPT years 2013 until 2014. Data collection techniques among others by analyzing financial data related to income tax in form of transaction demand for event organizer advertising and services. The result of this research is in of calculating income tax article 21 and income tax article 23 in PT. Dharmavoila Indonesia Prakarsa was in line with tax regulation apply, because data look from the comparison calculation done by PT. Dharmavoila Indonesia Prakarsa. In income tax article 21, PT. Dharmavoila Indonesia Prakarsa cut salary at the end of period of tax be pad. Income tax article 23, cutting, accouting and record keeping are in accordance with the provisions of the prevalling taxation. Keyword : PPh 21, PPh, 23, event organize

    Variation of the Nutritional Composition of Quinoa According to the Processing Used

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    ARTÍCULO PUBLICADO EN REVISTA EXTERNA. Quinoa is consumed as a seed, flour, expanded, sprout (germinated) and activated (hydrated). The objective of this work was to determine the nutritional composition of the different preparations. The same batch of quinoa seeds was processed as flour, expanded, hydrated and germinated. It showed that there is a statistically significant difference of nutrients between all groups. For proteins, it varies from 12.78 ± 0.02 g/100 g in whole seed to 5.25 ± 0.01 g/100 g in the hydrated seed. In total fats, it varies from 7.80 ± 0.02 g/100 g in flour to 0.72 ± 0.01 g/100 g in sprouts. For fiber, the germinated quinoa provides the highest content (23.50 ± 0.01 g/100 g), whereas the hydrated quinoa the lowest content (8.71 ± 0.02 g/100 g). This shows how different preparations influence the nutritional contribution of quinoa. With this information, one can recommend different types of preparations depending on the type of nutrient that is wanted for consumption

    Variation of the nutritional composition of quinoa according to the processing used

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    PRE-PRINTS (VERSIÓN FINAL DE AUTOR PARA PUBLICACIÓN). In Mendoza, Argentina, quinoa is grown with a very good yield, and its consumption is becoming widespread. It is consumed as a seed, flour, expanded, sprout (germinated) and activated (hydrated). The popular belief is that all these forms have the same nutritional contribution. Taking into account this belief, the objective of this work was to determine the nutritional composition of the different preparations. The same batch of quinoa seeds was processed as flour, expanded, hydrated and sprout. It was analyzed by triplicate, applying conventional laboratory techniques. For the statistical analysis, a multiple comparison test was applied, and to discriminate between the means, the honestly significant difference procedure (HSD) of Tukey was applied. It showed that there is statistically significant difference of nutrients between all groups, with a level of 95.0% confidence. For proteins, it varies from 12.78±0.02 g/100g in whole seed to 5.25±0.01 g/100g in the hydrated seed. In total fats, it varies from 7.80±0.02 g/100g in flour to 0.72±0.01 g/100g in sprouts. For fiber, the germinated quinoa provides the highest content (23.50±0.01 g/100g), whereas the hydrated quinoa the lowest content (8.71±0.02 g/100 g). The energy value in 100 g was as follows: whole seed 1299 kcal, flour 1430 kcal, germinated 291 kcal, hydrated 594 kcal and expanded 1368 kcal. This shows how different preparations influence the nutritional contribution of quinoa. With this information, one can recommend different types of preparations depending on the type of nutrient which is wanted for consumption

    Bridging the Gap: Categorizing Gravitational-Wave Events at the Transition Between Neutron Stars and Black Holes

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    We search for features in the mass distribution of detected compact binary coalescences which signify the transition between neutron stars and black holes. We analyze all gravitational wave detections by LIGO-Virgo-KAGRA made through the end of the first half of the third observing run, and find clear evidence for two different populations of compact objects based solely on gravitational wave data. We confidently (99.3%) find a steepening relative to a single power law describing neutron stars and low-mass black holes below 2.40.5+0.5 M2.4^{+0.5}_{-0.5}\text{ M}_{\odot}, which is consistent with many predictions for the maximum neutron star mass. We find suggestions of the purported lower mass gap between the most massive neutron stars and the least massive black holes, but are unable to conclusively resolve it with current data. If it exists, we find the lower mass gap's edges to lie at 2.20.5+0.7 M2.2^{+0.7}_{-0.5}\text{ M}_{\odot} and 6.01.4+2.4 M6.0^{+2.4}_{-1.4}\text{ M}_{\odot}. We re-examine events that have been deemed "exceptional" by the LIGO-Virgo-KAGRA collaborations in the context of these features. We analyze GW190814 self-consistently in the context of the full population of compact binaries, finding support for its secondary to be either a neutron star or a lower mass gap object, consistent with previous claims. Our models are the first to accommodate this event, which is an outlier with respect to the binary black hole population. We find that GW200105 and GW200115 probe the edges of, and may have components within, the lower mass gap. As future data improve global population models, the classification of these events will also improve

    Analysis of the prevalence of Burnout syndrome in professionals of primary health care

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    Burnout syndrome results from a chronic process of exposure to labor stressors. It is characterized by emotional exhaustion dimensions, depersonalization and low personal accomplishment. Health professionals are prone to it by dealing directly with people and suffering, which harms their health and the care offered to society. The primary health care is the level of care that is most adjacent to the community, exposing professionals to their realities. This study aims to identify the prevalence of burnout in Primary Care professionals and associated factors. This is a cross-sectional study carried out with 153 health care professionals from the city of Juiz de Fora, Minas Gerais, Brazil, between 2013 and 2014. The Maslach Burnout Inventory was used to measure the outcome. The prevalence of the syndrome was 51%, highlighting that the prevalence was higher among nursing professionals. The variables associated with the outcome after multivariate analysis were: self-assessment of poor health status and job dissatisfaction. Work at the primary level of care is complex and demanding, which makes it relevant to care for the health and satisfaction of these professionals, in order to protect their well-being and the production of quality care for society.A síndrome de burnout resulta de um processo crônico de exposição a estressores laborais. Caracteriza-se pelas dimensões exaustão emocional, despersonalização e baixa realização profissional. Profissionais de saúde são propensos a ela por lidarem diretamente com pessoas e sofrimento, o que prejudica sua saúde e o cuidado ofertado à sociedade. A atenção primária à saúde é o nível assistencial mais adjacente à comunidade, expondo os profissionais às realidades desta. Este estudo objetiva identificar a prevalência de burnout nos profissionais da atenção primária e fatores associados. Estudo transversal, realizado com 153 profissionais de saúde da atenção básica do município de Juiz de Fora, entre 2013 e 2014. Utilizou-se o Maslach Burnout Inventory para mensurar o desfecho. A prevalência da síndrome foi de 51%, destacando-se que ela foi maior entre os profissionais de enfermagem. As variáveis associadas ao desfecho após análise multivariada foram: autoavaliação do estado de saúde ruim e insatisfação no trabalho. O trabalho no nível primário de atenção é complexo e exigente, o que torna relevante atentar para a saúde e satisfação destes profissionais, visando resguardar seu bem-estar e a produção do cuidado de qualidade à sociedade
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