5,971 research outputs found

    MÉTODOS DE ATRIBUIÇÃO DE CUSTOS CONJUNTOS APLICADOS À ATIVIDADE DE CUNICULTURA: UM ESTUDO DE CASO

    Get PDF
    The present article joint costs attribution methods applied to rabbit breeding activity are discussed. In this activity, as well as in other agrobusiness, the costs incurred along the initial phases of the production cannot be directly imputed to the several products generated up to the separation point, but after this point. That is due to the diversity of characteristics presented by the several coproducts and by-products obtained in rabbit breeding. Through a bibliographical research the main methods of attribution of joint costs were verified, and from a case study it is tried to demonstrate the application of these methods in the rabbit breeding. It was verified that the several existent methods are based in tracking of the general production costs before the partition point. It is possible to infer that all of the methods of joint costs attribution can be applied to the rabbit breeding activity, displaying advantages and disadvantages, falling to the manager to decide the best one to be used in his operation. Due to the characteristics of the rabbit breeding, it is considered that the method of the technical indexes is it which would better adapt to this activity.rabbit breeding, joint cost, methods of cost’s allocations.,

    Fracture toughness of electroslag weldments

    Get PDF
    An investigation on electroslag welded two inch thick A-537 steel was conducted to determine the influence of heat treatments after welding on the mechanical properties and toughness of this steel

    CONSELHOS MUNICIPAIS DE DESENVOLVIMENTO RURAL SUSTENTÁVEL (CMDRS): UMA ANÁLISE DA PARTICPAÇÃO SOCIAL A PARTIR DA SOCIOLOGIA DE PIERRE BOURDIEU

    Get PDF
    Diante da relevância da temática da participação social na gestão das políticas públicas e considerando ser imprescindível a realização de estudos que tenham por mérito abordar a gestão social das políticas públicas e a participação social – com o levantamento de dados empíricos, do resgate da fala e da percepção dos diferentes agentes sociais, por exemplo –, principalmente aqueles ligados ao desenvolvimento rural, alguns, inclusive, excluídos até bem pouco tempo destas políticas e, que possam contribuir para a compreensão das relações sociais no espaço rural brasileiro, decidimos, a partir de uma perspectiva sociológica, realizar este trabalho, o qual tem por premissa fornecer subsídios à análise das relações sociais que se estabelecem entre os diversos agentes sociais que participam do espaço social específico: Conselho Municipal de Desenvolvimento Rural Sustentável (CMDRS), a partir das contribuições de Pierre Bourdieu. ------------------------------------------------Given the relevance of the theme of social participation in the management of public policies and considering absolutely essential to conducting studies that have merit by addressing the social management of public policies and social participation - with the lifting of empirical data, redemption of speech and the perception of the different social agents, for example - and especially those related to rural development, some even excluded until very recently these policies, and that may contribute to the understanding of social relations in rural Brazil, decided as of a perspective sociological, perform this work, which has the premise provide subsidies to the analysis of social relations that are established between the various social agents participating in the social area specific: Sustainable Rural Development City Councils (SRDCC) from the contributions of Pierre Bourdieu.participação social, desenvolvimento rural, políticas públicas, CMDRS, Pierre Bourdieu, Social participation, rural development, public policy, SRDCC, Community/Rural/Urban Development,

    A influência da orientação empreendedora dos gestores de projetos na intenção de adotar plataformas de crowdsourcing innovation

    Get PDF
    This study aimed to explore how the individual entrepreneurial orientation affect the intention of adopting crowdsourcing innovation platforms. Through a survey applied to 395 managers of innovation projects by oil companies of global action. The phenomenon analyzed in the light of the theory of planned behavior using the structural equation modeling by the method of least squares. WE proposed a theoretical model considering the theory of individual entrepreneurial orientation and the constructs of TPB. The results reveal that the entrepreneurial orientation managers have strong influence on decision on the adoption of crowdsourcing innovation platforms. The study innovates by proposing a theoretical model able to help other researchers to predict attitudes that be changed so that it can produce changes in the intentions of the subjects.- (undefined
    corecore