652 research outputs found

    FORMAÇÃO DO PREÇO DE VENDA: ESTUDO EM UMA EMPRESA DE TRANSPORTE RODOVIÁRIO DE CARGA

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    A estratégia na formação do preço de venda é relevante para a sobrevivência das organizações no mercado competitivo em que estão inseridas, embora no ramo de transporte a formação do preço de venda seja determinada pela concorrência. O estudo tem como objetivo principal identificar os custos operacionais envolvidos na formação de preço de venda em uma empresa de transporte rodoviário de carga. E ainda, como objetivos específicos: a) caracterizar a empresa objeto de estudo; b) estimar os custos logísticos e operacionais da empresa analisada; c) analisar os componentes da formação do preço de venda. Na metodologia, optou-se por um estudo de caso descritivo em uma empresa de transporte de carga com sede na cidade de Chapecó/SC e utilizou uma uma abordagem quantitativa dos dados. Os dados foram coletados durante o primeiro semestre de 2016 por meio de relatórios gerenciais e entrevistas com os gestores da organização. Os resultados evidenciam que a empresa forma seus preços com base no mercado, e não possui um método específico para a formação do seu preço de venda. A empresa não possui um centro de custos para identificar os componentes que influenciam na formação do preço e também não realiza a gestão de seus custos operacionais. Entretanto, a organização realização a presunção de receita líquida desejada. na ordem de 20% de acordo com as informações repassadas pelos gestores, porém o valor real do seu lucro está na ordem de 17,24%

    EDUCAÇÃO FISCAL E CIDADANIA: COLABORAÇÃO PÚBLICA PRIVADA EM CHAPECÓ/SC

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    The effects of weight categories on the time-motion analysis of female high-level judo athletes between the 2016 and 2020 Olympic cycles

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    This study compared the time of female judo combat phases in international competitions between two Olympic cycles (2016; 2020) according to weight divisions (48 kg = 132; 52 kg = 72; 57 kg = 109; 63 kg = 96; 70 kg = 69; 78 kg = 106; >78 kg = 82; total = 666 combats/cycle). The behaviors of 1,332 high-level female judo combats were randomly observed over two Olympic cycles (2016 = 666; 2020 = 666) from the top 20 athletes in the world ranking by weight division. We performed time-motion analysis according to the combat phase and sequential judo actions (approach, gripping, attack, defense, groundwork, pause, and effort: pause ratio) considering the moment when the combat ended (Regular time = RT; Golden score = GS). The weight division groups were compared between Olympic cycles (2016; 2020), and p < 0.05 was defined as significant. The main results showed that 2020 athletes spent less time in the gripping (p = 0.005), attack (p < 0.001), defense (p < 0.001), groundwork (p<0.001) and pause (p = 0.002) phases than 2016 athletes. However, compared by the end-of-combat, 2020 female athletes spent less time in all combat phases for RT combats (p < 0.001), and more time in the approach phase for GS combats (p < 0.05) than in 2016. The 2016 weight divisions showed a higher diversity in the effort: pause ratio (2.5:1–3.4:1), whereas the 2020 weight divisions had values closer to each other (2.8,1–3:1). Analyzing each weight division separately and by the end-of-combat, the main results showed that (p < 0.05): 48, 63, 70, and 78 kg reduced the time in almost every phase of RT combat (except for: 63 kg = gripping and attack; 70 kg = approach and groundwork; 78 kg = approach); 48 and 57 kg increased the groundwork time in GS combats whereas 78 kg decreased; 52 kg and 78 kg increased the GS approach time. The temporal behavior of the combats changed between the Olympic cycles with different rules. These data must be considered to understand the characteristics of each group and to prescribe specialized training in female judo

    Effects of weight divisions in time-motion of female high-level Brazilian Jiu-jitsu combat behaviors

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    Coaches and psychologists can use time-motion analysis to elaborate specific interventions for female BJJ athletes, increasing specific training context and reducing unnecessary psychological and physical demands and injuries. Therefore, the present study aimed to analyze high-level BJJ female athletes in the 2020 Pan-American Games by comparing the weight categories on the time-motion analysis. The time-motion analysis (i.e., approach, gripping, attack, defensive actions, transition, mounting, guard, side control, and submissions) of 422 high-level female BJJ combats was divided and compared by weight category as follows: Rooster (n = 8), Light Feather (n = 18), Feather (n = 122), Light (n = 84), Middle (n = 74), Medium Heavy (n = 44), Heavy (n = 36), Super Heavy (n = 36), using p ≤ 0.05. The main results indicated that the Super heavyweight category [3.1 (5.8;119.9) s] had a shorter gripping time than other weight categories, p ≤ 0.05. In contrast, roosters [7.2 (3.5;64.6) s] had longer gripping, transition [14.0 (4.8;29.6) s], and attack time [76.2 (27.7, 93.2)] than the light feather, middlers, and heavier weight categories, p ≤ 0.05. These findings should be considered for the psychological interventions and training prescription

    Trends in future health financing and coverage: future health spending and universal health coverage in 188 countries, 2016–40

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    Background: Achieving universal health coverage (UHC) requires health financing systems that provide prepaid pooled resources for key health services without placing undue financial stress on households. Understanding current and future trajectories of health financing is vital for progress towards UHC. We used historical health financing data for 188 countries from 1995 to 2015 to estimate future scenarios of health spending and pooled health spending through to 2040. Methods: We extracted historical data on gross domestic product (GDP) and health spending for 188 countries from 1995 to 2015, and projected annual GDP, development assistance for health, and government, out-of-pocket, and prepaid private health spending from 2015 through to 2040 as a reference scenario. These estimates were generated using an ensemble of models that varied key demographic and socioeconomic determinants. We generated better and worse alternative future scenarios based on the global distribution of historic health spending growth rates. Last, we used stochastic frontier analysis to investigate the association between pooled health resources and UHC index, a measure of a country's UHC service coverage. Finally, we estimated future UHC performance and the number of people covered under the three future scenarios. Findings: In the reference scenario, global health spending was projected to increase from US10trillion(9510 trillion (95% uncertainty interval 10 trillion to 10 trillion) in 2015 to 20 trillion (18 trillion to 22 trillion) in 2040. Per capita health spending was projected to increase fastest in upper-middle-income countries, at 4·2% (3·4–5·1) per year, followed by lower-middle-income countries (4·0%, 3·6–4·5) and low-income countries (2·2%, 1·7–2·8). Despite global growth, per capita health spending was projected to range from only 40(2465)to40 (24–65) to 413 (263–668) in 2040 in low-income countries, and from 140(90200)to140 (90–200) to 1699 (711–3423) in lower-middle-income countries. Globally, the share of health spending covered by pooled resources would range widely, from 19·8% (10·3–38·6) in Nigeria to 97·9% (96·4–98·5) in Seychelles. Historical performance on the UHC index was significantly associated with pooled resources per capita. Across the alternative scenarios, we estimate UHC reaching between 5·1 billion (4·9 billion to 5·3 billion) and 5·6 billion (5·3 billion to 5·8 billion) lives in 2030. Interpretation: We chart future scenarios for health spending and its relationship with UHC. Ensuring that all countries have sustainable pooled health resources is crucial to the achievement of UHC. Funding: The Bill & Melinda Gates Foundation

    Alcohol use and burden for 195 countries and territories, 1990-2016 : a systematic analysis for the Global Burden of Disease Study 2016

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    Background Alcohol use is a leading risk factor for death and disability, but its overall association with health remains complex given the possible protective effects of moderate alcohol consumption on some conditions. With our comprehensive approach to health accounting within the Global Burden of Diseases, Injuries, and Risk Factors Study 2016, we generated improved estimates of alcohol use and alcohol-attributable deaths and disability-adjusted life-years (DALYs) for 195 locations from 1990 to 2016, for both sexes and for 5-year age groups between the ages of 15 years and 95 years and older. Methods Using 694 data sources of individual and population-level alcohol consumption, along with 592 prospective and retrospective studies on the risk of alcohol use, we produced estimates of the prevalence of current drinking, abstention, the distribution of alcohol consumption among current drinkers in standard drinks daily (defined as 10 g of pure ethyl alcohol), and alcohol-attributable deaths and DALYs. We made several methodological improvements compared with previous estimates: first, we adjusted alcohol sales estimates to take into account tourist and unrecorded consumption; second, we did a new meta-analysis of relative risks for 23 health outcomes associated with alcohol use; and third, we developed a new method to quantify the level of alcohol consumption that minimises the overall risk to individual health. Findings Globally, alcohol use was the seventh leading risk factor for both deaths and DALYs in 2016, accounting for 2.2% (95% uncertainty interval [UI] 1.5-3.0) of age-standardised female deaths and 6.8% (5.8-8.0) of age-standardised male deaths. Among the population aged 15-49 years, alcohol use was the leading risk factor globally in 2016, with 3.8% (95% UI 3.2-4-3) of female deaths and 12.2% (10.8-13-6) of male deaths attributable to alcohol use. For the population aged 15-49 years, female attributable DALYs were 2.3% (95% UI 2.0-2.6) and male attributable DALYs were 8.9% (7.8-9.9). The three leading causes of attributable deaths in this age group were tuberculosis (1.4% [95% UI 1. 0-1. 7] of total deaths), road injuries (1.2% [0.7-1.9]), and self-harm (1.1% [0.6-1.5]). For populations aged 50 years and older, cancers accounted for a large proportion of total alcohol-attributable deaths in 2016, constituting 27.1% (95% UI 21.2-33.3) of total alcohol-attributable female deaths and 18.9% (15.3-22.6) of male deaths. The level of alcohol consumption that minimised harm across health outcomes was zero (95% UI 0.0-0.8) standard drinks per week. Interpretation Alcohol use is a leading risk factor for global disease burden and causes substantial health loss. We found that the risk of all-cause mortality, and of cancers specifically, rises with increasing levels of consumption, and the level of consumption that minimises health loss is zero. These results suggest that alcohol control policies might need to be revised worldwide, refocusing on efforts to lower overall population-level consumption.Peer reviewe

    Cabbage and fermented vegetables : From death rate heterogeneity in countries to candidates for mitigation strategies of severe COVID-19

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    Large differences in COVID-19 death rates exist between countries and between regions of the same country. Some very low death rate countries such as Eastern Asia, Central Europe, or the Balkans have a common feature of eating large quantities of fermented foods. Although biases exist when examining ecological studies, fermented vegetables or cabbage have been associated with low death rates in European countries. SARS-CoV-2 binds to its receptor, the angiotensin-converting enzyme 2 (ACE2). As a result of SARS-CoV-2 binding, ACE2 downregulation enhances the angiotensin II receptor type 1 (AT(1)R) axis associated with oxidative stress. This leads to insulin resistance as well as lung and endothelial damage, two severe outcomes of COVID-19. The nuclear factor (erythroid-derived 2)-like 2 (Nrf2) is the most potent antioxidant in humans and can block in particular the AT(1)R axis. Cabbage contains precursors of sulforaphane, the most active natural activator of Nrf2. Fermented vegetables contain many lactobacilli, which are also potent Nrf2 activators. Three examples are: kimchi in Korea, westernized foods, and the slum paradox. It is proposed that fermented cabbage is a proof-of-concept of dietary manipulations that may enhance Nrf2-associated antioxidant effects, helpful in mitigating COVID-19 severity.Peer reviewe

    Nrf2-interacting nutrients and COVID-19 : time for research to develop adaptation strategies

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    There are large between- and within-country variations in COVID-19 death rates. Some very low death rate settings such as Eastern Asia, Central Europe, the Balkans and Africa have a common feature of eating large quantities of fermented foods whose intake is associated with the activation of the Nrf2 (Nuclear factor (erythroid-derived 2)-like 2) anti-oxidant transcription factor. There are many Nrf2-interacting nutrients (berberine, curcumin, epigallocatechin gallate, genistein, quercetin, resveratrol, sulforaphane) that all act similarly to reduce insulin resistance, endothelial damage, lung injury and cytokine storm. They also act on the same mechanisms (mTOR: Mammalian target of rapamycin, PPAR gamma:Peroxisome proliferator-activated receptor, NF kappa B: Nuclear factor kappa B, ERK: Extracellular signal-regulated kinases and eIF2 alpha:Elongation initiation factor 2 alpha). They may as a result be important in mitigating the severity of COVID-19, acting through the endoplasmic reticulum stress or ACE-Angiotensin-II-AT(1)R axis (AT(1)R) pathway. Many Nrf2-interacting nutrients are also interacting with TRPA1 and/or TRPV1. Interestingly, geographical areas with very low COVID-19 mortality are those with the lowest prevalence of obesity (Sub-Saharan Africa and Asia). It is tempting to propose that Nrf2-interacting foods and nutrients can re-balance insulin resistance and have a significant effect on COVID-19 severity. It is therefore possible that the intake of these foods may restore an optimal natural balance for the Nrf2 pathway and may be of interest in the mitigation of COVID-19 severity
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