Custos e formação de preço de venda: um estudo de caso em uma metalúrgica da região da Grande Florianópolis

TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisCom a abertura do mercado e a alta competitividade presente do dia-a-dia das empresas, acaba por tornar-se necessário adotar métodos que auxiliem na gestão e tomada de decisões das empresas. Diante desta situação, este trabalho tem por objetivo analisar a estrutura de custos de uma metalúrgica da Grande Florianópolis através da sugestão do método de custeio variável. A partir da aplicação do método de custeio variável, propõe-se a formação de preço de venda baseada nos custos, ou seja, através do cálculo do mark-up. A pesquisa desenvolve-se como um estudo de caso em uma empresa tipicamente familiar no período de janeiro, fevereiro e março de 2012. A metodologia de pesquisa utilizada quanto aos objetivos é do tipo descritiva. Já o enquadramento deste trabalho em relação à abordagem do problema é do tipo qualitativo e quantitativo. Com relação à análise dos dados pesquisados, é do tipo análise documental, ainda podendo-se considerar como uma pesquisa participativa. Para o alcance dos objetivos, fez-se necessário que se abordasse conceitos de custos e os métodos de custeios, bem como a formação de preço. Depois de explanado estes conceito fez-se uma breve descrição da empresa e suas atividades. A partir disto pôde-se propor a aplicação do método de custeio variável, apurando-se a margem de contribuição de cada produto estudado e a taxa mark-up para formação de preço de venda. A partir dos resultados encontrados, pode-se observar que a margem de contribuição de um portão é mais elevada ao comparada com a grade para janela. Diante disto, propõe-se a empresa um complemento para seu gerenciamento e tomada de decisões

COVID-19 e estilo de vida saudável

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Implementação de programas de formação conjunto entre Instituições de Ensino Superior, Nacionais e Estrangeiras : estudo de caso do IPB

Com o presente trabalho pretende-se relatar as experiências de ‘sucesso’ desencadeadas e implementadas pelo IPB ao nível de estabelecimento de parcerias com outras Instituições de Ensino Superior (IES) para a atribuição de graus académicos conjuntos e criação de planos curriculares de 1.º e 2.º ciclos de estudos, bem como aduzir algumas dificuldades encontradas na fase de implementação desses programas de formação e discutir a possibilidade de desenvolvimento e implementação de novas parcerias com IES de Países de Língua Portuguesa e o IPB

LIVING CAPACITORS: FUNCTIONAL CHARACTERIZATION OF A NOVEL CYTOCHROME ACTING AS A NANOWIRE

In an Era where environmental issues are a growing concern, microorganisms that have remarkable features, such as extracellular electron transfer (EET) ability, present major opportunities in diverse biotechnological fields. Geobacter bacteria have shown an extraordinary respiratory flexibility, with its dissimilatory metal reduction ability and EET to electrode surfaces, and numerous c-type cytochromes were pointed as key players. However, the understanding of the mechanisms involved and hence, the advances in practical applications, are still in its early days and it is crucial to move further and unveil not only the components involved, but also their roles and partners in electron transfer. The dodecaheme GSU1996, composed of four similar triheme domains (A–D), was proposed to work as a natural nanowire, owing to its linear structure and large number of hemes. In this work, the in vitro functional characterization of the GSU1996 was attempted, in a modular characterization based strategy. Here, the triheme domains C and D assisted in the characterization of the C-terminal end of GSU1996, the hexaheme fragment CD. The first step encompassed the assignment of the heme groups signals in the nuclear magnetic resonance spectra of the triheme domains and of the hexaheme fragment, which is the protein with the highest number of hemes assigned to date. The second step comprised the determination of the microscopic thermodynamic parameters of fragment CD. This provided mechanistic information on the dominant microstates and included the determination of the reduction potentials of the hemes, redox interactions between hemes and ionizable centers and among neighboring hemes. The third and final step consisted in the determination of the microscopic kinetic parameters of fragment CD. This unveiled details about the reactivity of the heme groups and included the calculation of the reference rate constants for each heme in the reduction/oxidation process. All combined, the data revealed that a heme located at the end of the C-terminal edge of GSU1996 shows the necessary skills to accept electrons from redox partners. In vitro interaction studies performed between GSU1996 and the periplasmic cytochrome PpcA and its homologues (PpcC–E), revealed that it is possible that GSU1996 and PpcA may be redox partners in G. sulfurreducens, as they form a transient redox complex that involves the C-terminal fragment of GSU1996. Work has also been started to disclose other electron transfer components of G. sulfurreducens, namely, the outer membrane tetraheme cytochrome OmcE; the hexaheme OmcS and the nanowire cytochrome GSU2210. New constructs and expression systems were tested, based in the pBAD vector, albeit none of the attempts have been successful. Although in vitro studies provide information and allow the evaluation of the functional properties of these proteins, in vivo studies are essential to assess the actual roles and interacting partners in the cells. Therefore, a novel approach was also tested towards the in vivo labeling of c-type cytochromes, based in the attachment of a tetracysteine tag that is fluorescent upon binding with commercially available biarsenical dyes. However, no expression of the model tagged protein was accomplished

Students’ perceptions of a food safety and quality e-learning course: a case study for a MSC in food consumption

Life long training and education in food safety is a crucial issue in particular for professionals working in the field. At the same time there is a need to evaluate the effectiveness of that training in particular when is given in e-learning. The purpose of this explorative work is to evaluate the Food Safety and Quality e-learning course within a Master program offered in the National Distance Learning University in Portugal. Following a case study methodology a mixed methods approached was used, based on an online questionnaire survey to students that enrolled the course, followed by a Focus Group Discussion to better discuss the weak points addressed by the students in the questionnaire. The questionnaire aimed to assess students perceptions about the course organization, recourses, assignments, acquired competences, change attitudes and behaviour and link with the professional activity Students who enrolled the course during 2016/17 and 2017/18 were surveyed in the fourth semester of the curricular year, in the period of development of the master thesis dissertation. In addition a quantitative analysis was conducted in the temporal distributions of messages published on the Moodle platform (learning analytics) to evaluate students’ interactions and engagement during the course. This study has shown that overall, students are very satisfied with the course, however they suggested improvements that are needed considering the pedagogical model used and their availability to learn as students with full time jobs, most related with the food science. This explorative research aimed to contribute to the improvement of food safety and quality training based also on recent tools and recommendations within e-learning in science education.The authors would like to express their special thanks to the students that participate in the surveys and Ana Sofia MilHomens for allowing the dissemination of data from the Food Safety and Quality course of the MSc program in Food Science at Universidade Aberta. We also thank to Portuguese Science and Technology Foundation (FCT) for its funding (UID/AMB/04085/2019) to Center for Environmental and Sustainability Research (CENSE), NOVA School of Science and Technology, NOVA University and also for other funding (UID/CPO/00713/2019), to Center for Public Policy and Administration (CAPP), ISCSP/Universidade de Lisboa.info:eu-repo/semantics/publishedVersio

Políticas de desenvolvimento regional para o setor do turismo na Região Norte de Portugal

O Turismo tem sido encarado como um setor relevante para a Região Norte de Portugal. Dado o seu diferenciado potencial turístico têm-se fomentado políticas governamentais e estímulos para o setor privado, de modo que este canalize os seus conhecimentos e recursos financeiros para o setor turístico. Assim, no presente trabalho pretende-se fazer um levantamento das principais políticas económicas para o desenvolvimento sustentado do turismo da Região Norte de Portugal, enquadrado no Plano Estratégico Nacional do Turismo. Pelos resultados obtidos, a aposta turística da Região Norte passou pela oferta de 8 produtos turísticos prioritários e diferenciadores por quatro sub-regiões turísticas; um volume de investimento (público e privado) aprovado ao longo do período 2007-2012 de 496 milhões de euros, dos quais 228,4 (46%) na região turística do Porto; as entidades públicas investiram 144,59 milhões de euros em infraestruturas, qualificação de recursos humanos e promoção e divulgação nacional e internacional da região

A biopsychosocial evaluation method and the international classification of functioning, disability, and health (ICF)

This study evaluated the significant contents and concepts of the Biopsychosocial Assessment Method (MAB) as they relate to the International Classification of Functioning, Disability, and Health (ICF) and the connection between the Geriatric Core Set (GCS) and the different issues of the MAB. We linked the 56 items of the MAB to ICF and GCS categories according to published rules. The most significant concepts included in the MAB enabled the connection of 83 items to the ICF’s categories. It was possible to establish a connection with all the components of the ICF except the Body Structures component. Of the 123 categories in the GCS, about 30% did not establish connections with MAB items. The results of this study show that—much like the ICF—the MAB is a tool based on the biopsychosocial model, allowing for a comprehensive and integrated assessment of the different components of functioning. Now, the MAB is the most utilized tool for the evaluation of the geriatric population in Portugal. Thus, it is of the utmost importance that we analyze its results in order to enhance its capabilities. It can then contribute to the creation of a shortened Core Set by the World Health Organization (WHO).info:eu-repo/semantics/publishedVersio

Modelling tourism revenue for the North Region of Portugal

In the last 50 years, the sector of the Tourism in Portugal has had an extraordinary economic importance to the level of financial revenue (contribution for the balance of payments and equilibrium) and by the creation of employment and sustained development of tourist regions. Due to the importance reached by the sector of the Tourism in Portugal, the goal of this work is the analysis of the tourism revenues for the North Region of Portugal, in the period of 2006 to 2011. The tourism revenues allow measuring the performance of the sector and the economic impact of several policies for the Tourism. It follows that the first differences of logarithm model is the econometric model that explains better the tourism revenue in the North Region. The estimated model allows saying that the total tourism revenue are influenced by variations occurred in the number of national and foreigners tourists, in the available income of the national and foreigners tourists and still in the typology of the hotel establishment. In spite of the high increase of the foreign tourists in the North Region and hotel investment, the main contribution for the tourism revenue was the national tourists (internal market)

Impacto no turismo da região demarcada do Alto Douro vinhateiro, após a classificação de Património Mundial da Humanidade pela Unesco

Com o presente trabalho pretendeu-se analisar o impacto no turismo, após a atribuição de classificação de Património Mundial da Humanidade, por parte da UNESCO, à região Demarcada do Alto Douro Vinhateiro (ADV). O estudo recaiu sobre o cálculo de alguns indicadores da atividade turística, para o período de 1995-2009. Os resultados obtidos revelaram que se registaram aumentos pouco significativos. Assinalar a variação acentuada entre 1998 e 2000 que poderá estar associada ao evento da EXPO98 e à forte divulgação que o país sofreu nesse evento; na oferta, entre 1999 a 2003, poderá estar relacionado com a classificação da região pela UNESCO; na procura, o índice de preferência mostrou que o ADV ainda não é o destino preferido pelos turistas. A partir de 2005 os indicadores sofrem uma variação positiva mais significativa, resultado provável de um trabalho de maior divulgação desenvolvido pelas entidades locais e pelo próprio Turismo de Portugal

El cuadro de mando integral en el control de desempeño estratégico de una PYME

El contexto macroeconómico cada vez más agresivo, exigente e inestable determina la necesidad de recopilar los esfuerzos y conocimientos que permitan a las PYMES ser más competitivas. La supervivencia de muchas empresas, especialmente las PYMES, dependerá de su desempeño, competitividad, y si tienen o no una visión estratégica del futuro. De éste modo, en el sentido de ayudar a una PYME, del sector de la distribución de productos farmacéuticos, analizar su desempeño competitivo en el mercado dónde actúa, se pretendió crear un modelo de monitorización del desempeño estratégico basado en el modelo del Cuadro de Mando Integral. El desarrollo del modelo surgió de la definición de la posición competitiva de la empresa objeto de estudio. Los resultados obtenidos permitieron llegar a dos conclusiones, la primera verificar el posicionamiento competitivo de la empresa y la definición de una estrategia de mediano y largo plazo basada en la diversificación de la cartera de negocios y la internacionalización de la actividad empresarial, para garantizar el valor económico y la sostenibilidad. La segunda conclusión se refiere a la adecuación del modelo propuesto (Cuadro de Mando Integral) y su alineación con los objetivos y las orientaciones estratégicas de la empresa objeto de estudio