A prescriptive cost model for demand shaping: an application for target costing

Costing tools and traditional cost models are used primarily to calculate costs. However, these models would be more relevant if used as decision-making support tools. That is, they should allow ex-ante rather than ex-post analyses. Nevertheless, cost models tend to follow a linear logic of resources-activities-products (e.g. as it is the case of Activity Based Costing) when uncertainty, variability and dynamics of the current market demand cost models that help decision makers to define which resources are needed to satisfy market needs (e.g. as it is the case of Target Costing), i.e. in a reverse logic. Such models can be designated prescriptive cost models and require significant computational resources to attend the complexity of the problems for which they can be applied. The prescriptive analysis intends to recommend actions based on specified or desired results and it is the most evolved stage of business analytics, far beyond descriptive and predictive approaches. This paper presents and discusses a prescriptive cost model applied in the context of Target Costing. The relevance and validity of this approach are discussed and several opportunities for further work are presented.info:eu-repo/semantics/publishedVersio

trends during the first month of Covid-19 response

Introduction: Since December 2019, more than 925,000 cases of COVID-19 have been reported worldwide, 8,251 cases in Portugal by the end of March. Previous studies related to the SARS pandemic showed a decrease up to 80% in the emergency care episodes. Hence, the objective of this study is to analyze the use of emergency services during the first pandemic month, compared to historical records. Methods: Data from emergency episodes in mainland Portugal, from January 2014 to March 2020, were downloaded from the National Health Service (NHS) Transparency Portal and the NHS monitoring website. The evolution of emergency services from March to September 2020 was forecasted based on historical data from January 2014 to February 2020. Information for March 2020 was forecasted globally, by the Regional Health Administration (RHA) and Manchester Triage System (MTS). Results: Compared with forecasted values, there was a 48% reduction in the number of emergency episodes in March 2020. In the analysis by the RHA, Alentejo had the smallest decrease in the number of episodes; interestingly, Alentejo is also the area with fewer COVID-19 cases in mainland Portugal. In the analysis by the MTS, the episodes classified as yellow showed the highest reduction (50%). For episodes classified as urgent, there is a difference of about 144,000 episodes during March 2020. Discussion: The results of this preliminary study are aligned with the evidence produced for previous pandemics. Data about the use of emergency services, demographic and clinical characteristics of the episodes would be relevant to analyze this reduction. Conclusion: There was a significant drop in the number of emergency service use in March 2020, and although the causes of this reduction are not determined, the association between the beginning of the pandemic and the reduction of demand is evident. Understanding this phenomenon is crucial to plan interventions to avoid unnecessary morbidities or deaths, caused by a delayed visit to the emergency department.publishe

Analysis and design of concrete structures using strut and tie model by FEM: Application in foundation blocks, short consoles, wall beams and rigid shoes

Neste trabalho tem-se como objetivo realizar análises elástico-lineares a partir de um programa computacional destinado à implementação numérica do Modelo de Bielas e Tirantes, utilizando-se uma formulação baseada no Método dos Elementos Finitos (MEF). Com este modelo é possível analisar o comportamento de elementos estruturais como blocos de fundação, consolos curtos e sapatas rígidas e realizar o dimensionamento das armaduras de aço, representar os valores de tensões, deformações e deslocamentos na região de uma viga representada como o Modelo de Bielas desenvolvido por Montoya et al. [1], além de modelar numericamente via MEF uma viga-parede com uma grande abertura, desenvolvida por Schlaich et al. [2]. Com o fim de validar as implementações numéricas, os resultados foram comparados com modelagens numéricas realizadas com o auxílio do software ANSYS 17 e com expressões normativas.The main objective of this work was to perform elastic-linear analysis through computational program and numerical approach from strut-and-tie model, using a formulation based on Finite Element Method (FEM). In this model, it is possible to analyze the behavior of structural elements such as foundation blocks, wall beams, short consoles; to demosntrate the values of tensions, deformations, and displacements in the region of a beam represented by the Model of cranks developed by Montoya et al. [1]; besides numerically modeling a wall beam via FEM with a large aperture, developed by Schlaich et al. [2]. In order to validate the numerical implementations, the results were compared with numerical modeling performed with the aid of the software ANSYS 17 and normative expressions.Peer Reviewe

Identification and analysis of impact factors on the economic feasibility of wind energy investments

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HTML5 Authoring Tool to Support the Teaching-Learning Process: A case study with H5P framework

The objective of this experiment report was to describe the development of studies of authorship tools and creation of educational resources carried out in 2017 by 12 students of the Doctoral Course in “Informatics in Education” of the “Anonymous Institution - Details omitted for double-blind reviewing”, 6 students of the Teleducation discipline and 6 students of the discipline of Hyperdocuments as Teaching Material. The impacts of the use of an authoring tool in the teaching-learning process were explored, focusing the analysis in descriptive aspects. It was concluded that the use of H5P contributed to discussions and reflections on authoring tools, also it was possible to establish an effective relationship between theory and practice, and its use proved to be satisfactory as well as promising for the teaching-learning process

ANÁLISE DA COMPREESSÃO DOS LEGISLADORES MUNICIPAIS SOBRE A LEI DE RESPONSABILIDADE FISCAL

O artigo teve como objetivo fazer uma análise sobre a compreensão dos Vereadores dos municípios da RIDE – Região Integrada de Desenvolvimento Econômico do pólo Petrolina-PE e Juazeiro-BA a respeito da Lei de Responsabilidade Fiscal. Quanto aos objetivos, se classifica como descritiva, exploratória e qualitativa, com abordagem documental e o procedimento técnico adotado foi a aplicação de questionários nos municípios que fazem parte da RIDE. Como resultado, constatou-se que mais de 50% dos vereadores se capacitaram sobre o tema e uma parte significativa apresentou baixo conhecimento sobre as determinações da LRF, faltando, assim, um maior investimento em qualificações, no que diz respeito a aplicabilidade da Lei. Os resultados do estudo, denotam que, os vereadores possuem conhecimento razoável da LRF, mas reconhecem que existe a necessidade da administração das câmaras municipais incentivar os vereadores, oferecendo-os cursos a respeito da referida Lei, atuando, assim, de maneira correta na legislatura

Modelando trajetórias de aprendizagem utilizando princípios de design baseado em blocos: um estudo de caso aplicado à aprendizagem em desenvolvimento web

Esta pesquisa apresenta uma proposta de modelo gráfico para representartrajetórias de aprendizagem utilizando os princípios de design das linguagens deprogramação visuais. Tal abordagem permite, através da relação entre conceitos, modelar percursos pedagógicos complexos, sugerindo um instrumento promissor no sentido de garantir uma visão macro eficiente das trajetórias. Além disso, um estudo de caso foi realizado no curso de Informática da Universidade Federal do Rio Grande do Sul, onde 27 estudantes foram convidados a estruturar trajetórias de aprendizagem utilizando o modelo e ferramentas propostos nessa pesquisa. Como resultado foi possível observar a geração de 50 representações de trajetos, com abordagens distintas para assuntos inerentes à área de desenvolvimento para internet. Não obstante, os dados quantitativos de desempenho evidenciam que, ao estruturar as trajetórias na forma de blocos, ocorre ganho quanto à assimilação dos conceitos, além de uma visível evolução do aspecto da homogeneidade da turma

Visual block-based model for planning Learning Trajectories

Este artigo apresenta um modelo gráfico para apoiar o processo de planejamento docente, usando para tanto uma estrutura baseada na hierarquização conceitual, que permite relacionar conceitos subsunçores e recursos educacionais por nível de dependência. Tal abordagem se fundamenta no construto teórico-metodológico das trajetórias de aprendizagem e se utiliza de princípios da teoria da aprendizagem significativa ausubeliana, de linguagens de programação visuais e de técnicas para desenvolvimento web. A fim de avaliar a percepção do uso do modelo junto a seu público-alvo, foram realizados dois experimentos para analisar critérios quanto à aceitação da tecnologia e percepção docente sobre o uso do modelo gráfico. Os resultados apontam para um alto grau de aceitação da tecnologia e consistência do modelo como instrumento de apoio para a etapa de planejamento, segundo a visão dos professores participantes.This article presents a graphic model to support the teaching planning process, using a structure based on a conceptual hierarchy, which allows relating sub-concepts and educational resources by the level of dependence. Such an approach is based on the theoretical-methodological construct of learning trajectories and considers principles of Ausubelian meaningful learning theory, visual programming languages and techniques for web development. To assess the perception of the use of the model with its target audience, two experiments were carried out to analyze criteria regarding acceptance of technology and teacher perception about the use of the graphic model. The results point to a high degree of acceptance of technology and consistency of the model as a support tool for the planning stage, according to the view of the participating teachers.Facultad de Informátic

Weed Control Strategies for Restoration of the Atlantic Forest in the State of Rio de Janeiro - Brazil

The objective was to evaluate the best weed control strategy, for the formation of forest stands in Atlantic Forest, Brazil, aiming at restoration in an area dominated by Urochloa decumbes, evaluating the biological indicators and costs. It also sought to verify the magnitude of response of mechanical control compared to treatment without intervention, for similar sites where the experiment was installed and conducted. The treatments were: T1 - mechanical (mowing and crowning); T2 - chemical (application of glyphosate syrup); T3 - mechanical cultural (weeding, seeding and cultivation of Cajanus cajan and Canavalia ensiformes); T4 - chemical cultural (application of glyphosate, seeding and cultivation of legumes); T5 - absolute control (no intervention after planting). Activities and evaluations were carried out up to 30 months after planting the seedlings of the five species used. It was observed that in all treatments the survival of the plants reached values higher than 80%, at 6 and 18 months after planting. It was found that, on average, the tree plants in T2, T3, and T4 showed significantly higher growth than those in T1 and T5, which did not differ. The control with glyphosate is indicated for areas with predominance of Urochloa sp. Strategy control with glyphosate and cultivation of herbaceous legumes has potential use and needs adjustments to reduce costs. Also, that the control with mowing and crowning is not indicated due to the high cost and not favoring the growth of the planted trees, because it did not show significant differences in relation to the controls.O objetivo foi avaliar a melhor estratégia de controle de plantas daninhas, para a formação de povoamentos florestais na Mata Atlântica, Brasil, visando a restauração em área dominada por Urochloa decumbes, avaliando os indicadores biológicos e custos. Também buscou verificar a magnitude da resposta do controle mecânico em relação ao tratamento sem intervenção, para locais semelhantes onde o experimento foi instalado e conduzido. Os tratamentos foram: T1 - mecânico (roçada e coroamento); T2 - químico (aplicação de xarope de glifosato); T3 - cultura mecanizada (capina, semeadura e cultivo de Cajanus cajan e Canavalia ensiformes); T4 - cultura química (aplicação de glifosato, semeadura e cultivo de leguminosas); T5 - controle absoluto (sem intervenção após o plantio). As atividades e avaliações foram realizadas até 30 meses após o plantio das mudas das cinco espécies utilizadas. Observou-se que em todos os tratamentos a sobrevivência das plantas atingiu valores superiores a 80%, aos 6 e 18 meses após o plantio. Verificou-se que, em média, as plantas arbóreas em T2, T3 e T4 apresentaram crescimento significativamente maior do que as de T1 e T5, que não diferiram. O controle com glifosato é indicado para áreas com predominância de Urochloa sp. Estratégia de controle com glifosato e cultivo de leguminosas herbáceas tem potencial de uso e necessita de ajustes para redução de custos. Também, que o controle com roçada e copa não é indicado devido ao alto custo e não favorecer o crescimento das árvores plantadas, pois não apresentou diferenças significativas em relação às testemunhas.The objective was to evaluate the best weed control strategy, for the formation of forest stands in Atlantic Forest, Brazil, aiming at restoration in an area dominated by Urochloa decumbes, evaluating the biological indicators and costs. It also sought to verify the magnitude of response of mechanical control compared to treatment without intervention, for similar sites where the experiment was installed and conducted. The treatments were: T1 - mechanical (mowing and crowning); T2 - chemical (application of glyphosate syrup); T3 - mechanical cultural (weeding, seeding and cultivation of Cajanus cajan and Canavalia ensiformes); T4 - chemical cultural (application of glyphosate, seeding and cultivation of legumes); T5 - absolute control (no intervention after planting). Activities and evaluations were carried out up to 30 months after planting the seedlings of the five species used. It was observed that in all treatments the survival of the plants reached values higher than 80%, at 6 and 18 months after planting. It was found that, on average, the tree plants in T2, T3, and T4 showed significantly higher growth than those in T1 and T5, which did not differ. The control with glyphosate is indicated for areas with predominance of Urochloa sp. Strategy control with glyphosate and cultivation of herbaceous legumes has potential use and needs adjustments to reduce costs. Also, that the control with mowing and crowning is not indicated due to the high cost and not favoring the growth of the planted trees, because it did not show significant differences in relation to the controls

Thermal analysis of steel-concrete composite cross sections via CS-ASA/FA.

When exposed to high temperatures, such as in a fire situation, the physical and resistance characteristics of the materials employed in the structure deteriorate as the temperature increases. This fact promotes a considerable loss in the bearing capacity and stiffness of the structural system. The verification of a structure exposed to fire depends primarily and principally on the thermal analysis of the cross section of the structural element. This analysis permits determination of the temperature variation or temperature range in the element from the boundary conditions provided by the fire model adopted. As such, this study had the objective of performing a thermal analysis in a transient regime by means of a finite element method on steel-concrete composite cross sections that are employed in civil construction through use of the Computational System for Advanced Structural Analysis/Fire Analysis (CS-ASA/FA). Two cross sections are analyzed and the results obtained were satisfactory. In addition, different iterative solution processes were adopted in the analysis. Parametric studies were also performed related to the mesh variation of the finite elements and time increase. From the results, it was possible to conclude that CS-ASA/FA can supply the necessary information when a thermo-structural analysis is performed for the evaluation of strength and stiffness losses of the structural material when exposed to fire