A gestão baseada em atividades na prestação de serviços contábeis a grandes empresas industriais

Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção.Esta pesquisa tem por objetivo a verificação dos resultados da aplicação da Gestão Baseada em Atividades em organizações especializadas na prestação de serviços contábeis e financeiros a grandes empresas industriais. Desta forma, este trabalho explora a utilização da Gestão por Atividades como ferramenta capaz de auxiliar as prestadoras de serviços na condução dos seus negócios visando à redução dos riscos e o aproveitamento das oportunidades geradas pelos processos de terceirização das funções contábeis, financeiras e administrativas em grandes empresas industriais. Inicialmente, o trabalho apresenta a revisão teórica onde são tratados os conceitos: a contabilidade como sistema de informação, aspectos da terceirização, a empresa como seqüência de atividades, o custeio por atividades (ABC) como instrumento formador da base de dados útil à Gestão por Atividades (ABM), a gestão ABM e sua influência sobre as empresas prestadoras de serviços. Propõe-se ainda, com base na fundamentação teórica apresentada, uma metodologia de implementação da ferramenta gestão por atividades. Em seguida, no estudo de caso, apresenta-se a Gesco como divisão da empresa Business Solutions do Brasil Ltda., integrante do grupo Fiat, que atua no mercado da terceirização assumindo atividades transferidas por grandes empresas industriais. Descrevem-se os processos de consecução de serviços contábeis e financeiros executados na área de Operações Contábeis de Grandes Empresas Industriais, trata-se de uma das atuais metodologias utilizadas na apuração dos custos, apresenta-se a Gestão por Atividades e sua aplicação, mais especificamente a etapa de análise de atividades, para a área de Operações Contábeis de Grandes Empresas Industriais. E, ainda, no estudo de caso, busca-se ilustrar a aplicação do método de custeio, apresentam-se alguns resultados obtidos com a aplicação da análise por atividades, os principais benefícios verificados com a aplicação da ABM na área de Operações Contábeis de Grandes Empresas Industriais. Por fim, apresentam-se as conclusões onde são tratadas as constatações sobre a aplicação da gestão por atividades em prestadora de serviços contábeis e financeiros especializada no atendimento de grandes empresas industriais e as recomendações que apresentam os aconselhamentos considerados pertinentes

Efficient Battery Usage in Wireless-Powered Cell-Free Systems with Self-Energy Recycling

This paper investigates wireless-powered cell-free systems, in which the users send their uplink data signal while simultaneously harvesting energy from network nodes and user terminals - including the transmitting user terminal itself - by performing self-energy recycling. In this rather general setting, a closed-form lower bound of the amount of harvested energy and the achieved signal-to-interference-plus-noise ratio expressions are derived. Then, to improve the energy efficiency, we formulate the problem of minimizing the users' battery energy usage while satisfying minimum data rate requirements. Due to the non-convexity of the problem, a novel alternating optimization algorithm is proposed, and its proof of convergence is provided. Finally, numerical results show that the proposed method is more efficient than a state-of-art algorithm in terms of battery energy usage and outage rate.Comment: Accepted as a correspondance at IEEE TV

Track My Ride

Cycling has become more and more popular as a healthy activity and a transport option across many countries. This is not different in Ireland, a country where in April 2016, 56,837 people cycled to work; an increase of 43% since 2011 (Central statistics office, 2017). Irish Government “committed to developing cycling as one of the most desirable modes of travel by 2020” as it plays an indispensable role in people’s lives (Sustainable transport division - department of transport, tourism and sport, 2009). The “Balance” team managed to visualize that a strong cycling culture was becoming important in Ireland. Hence our team was seeking to develop a mobile application called “Track my Ride” to contribute to the cycling community whilst by answering a crucial question: How can a cyclist manage and store its bike details? Answering that question, we have intended provide tools where the cyclists could discard common concerns such as: ● Is this second-hand bike reported as missing? ● Is there any bike parking space near a specific location? ● How can I warn people if my bike goes missing? Track My Ride is a bike management tool for bike-users, previous and/or future bike owners. Our main objective is to facilitate the way people manage and use their bikes, enhancing the cyclists experience while building an active online and collaborative cycling community

Mixed Coherent and Non-Coherent Transmission for Multi-CPU Cell-Free Systems

Existing works on cell-free systems consider either coherent or non-coherent downlink data transmission and a network deployment with a single central processing unit (CPU). While it is known that coherent transmission outperforms noncoherent transmission when assuming unlimited fronthaul links, the former requires a perfect timing synchronization, which is practically not viable over a large network. Furthermore, relying on a single CPU for geographically large cell-free networks is not scalable. Thus, to realize the expected gains of cellfree systems in practice, alternative transmission strategies for realistic multi-CPU cell-free systems are required. Therefore, this paper proposes a novel downlink data transmission scheme that combines and generalizes the existing coherent and non-coherent transmissions. The proposed transmission scheme, named mixed transmission, works based on the realistic assumption that only the access points (APs) controlled by a same CPU are synchronized, and thus transmit in a coherent fashion, while APs from different CPUs require no synchronism and transmit in a non-coherent manner. We also propose extensions of existing clustering algorithms for multi-CPU cell-free systems with mixed transmission. Simulation results show that the combination of the proposed clustering algorithms with mixed transmission have the potential to perform close to the ideal coherent transmission.Comment: Submitted for possible publication in IEEE conferenc

CARÊNCIA NUTRICIONAL EM PACIENTES COM DOENÇA DE CROHN:UMA REVISÃO SISTEMÁTICA

Introdução: Doença de Crohn (DC) é uma doença intestinal inflamatória crônica de etiologia desconhecida. Dados da literatura sugerem umadisfunçãoautoimune de base genética, que pode afetar qualquer parte do trato gastrintestinal, especialmente o íleo terminal e o cólon, causando aos pacienteshipovitaminoses, consequente a hemorragia crônica a partir do trato digestivo, restrições dietéticas e baixa absorção intestinal. Objetivo: Determinar, por meio de uma revisão sistemática de estudos transversais e longitudinais, as alterações nutricionais presentes em pacientes com DC. Materiais e Métodos: Análise dos mais relevantes estudos publicados originalmente na língua inglesa e portuguesa, no período de 2005 a 2016, tendo como referência as bases de dados MEDLINE (National Library of Medicine) e SCIELO (Scientific Electronic Library Online). Objetivando selecionar os trabalhos de maior evidência científica, contemplamos somente estudos transversais e longitudinais. Resultados: A partir da revisão dos 12 artigos de estudos transversais e longitudinais selecionados podemos então perceber que em consequência da doença há uma carência considerável nas taxas dos minerais (cobre, selênio, zinco) e vitaminas (Vitamina D, B12, E) nos pacientes com doença de Crohn. Conclusão: Há perda considerável de vitaminas nos pacientes com DC

Pivotal Role of Toll-Like Receptors 2 and 4, Its Adaptor Molecule MyD88, and Inflammasome Complex in Experimental Tubule-Interstitial Nephritis

Tubule-interstitial nephritis (TIN) results in decreased renal function and interstitial inflammation, which ultimately leads to fibrosis. Excessive adenine intake can cause TIN because xanthine dehydrogenase (XDH) can convert this purine into an insoluble compound, which precipitates in the tubuli. Innate immune sensors, such as Toll-like receptors (TLR) and inflammasome complex, play a crucial role in the initiation of inflammation. The aim of this study was to evaluate the roles of TLR-2 and -4, Myd88 and inflammasome complex in an experimental model of TIN. Here, we show that wild-type (WT) mice fed adenine-enriched food exhibited significant renal dysfunction and enhanced cellular infiltration accompanied by collagen deposition. They also presented higher gene and protein expression of pro-inflammatory cytokines. In contrast, TLR-2, -4, MyD88, ASC and Caspase-1 KO mice showed renoprotection associated with expression of inflammatory molecules at levels comparable to controls. Furthermore, treatment of WT animals with allopurinol, an XDH inhibitor, led to reduced levels of uric acid, oxidative stress, collagen deposition and a downregulation of the NF-kB signaling pathway. We concluded that MyD88 signaling and inflammasome participate in the development of TIN. Furthermore, inhibition of XDH seems to be a promising way to therapeutically target the developing inflammatory process

PROTOCOLO, CARGA IMEDIATA VS TARDIA: VANTAGENS E DESVANTAGENS

The objective of this study is to carry out a literature review on the installation of implants with immediate loading after tooth extraction, using sources obtained from the PubMed, Scielo and Google Scholar platforms. The results reveal that, although the conventional healing process may require months, immediate loading, a technique applied with dental implants, offers the advantage of allowing the patient to leave with a complete dental arch, providing comfortable chewing functionality. This technique replaces permanent teeth with dental implants, following a specific protocol. Treatment with dental implants comprises two distinct phases: surgical and prosthetic. During the procedure, a titanium implant is inserted to anchor the crown, simulating the appearance and function of a natural tooth. The patient's suitability for implant installation is determined by satisfactory oral condition and adequate knowledge of hygiene practices in the oral region.O objetivo deste estudo é realizar uma revisão de literatura sobre a instalação de implantes com carga imediata após extração dentária, utilizando fontes obtidas nas plataformas PubMed, Scielo e Google Acadêmico. Os resultados revelam que, embora o processo de cicatrização convencional possa demandar meses, a carga imediata, uma técnica aplicada com implantes dentários, oferece a vantagem de permitir que o paciente saia com uma arcada dentária completa, proporcionando uma funcionalidade de mastigação confortável. Essa técnica substitui os dentes permanentes por implantes dentários, seguindo um protocolo específico. O tratamento com implantes dentários compreende duas fases distintas: a cirúrgica e a protética. Durante o procedimento, um implante de titânio é inserido para ancorar a coroa, simulando a aparência e função de um dente natural. A aptidão do paciente para a instalação de implantes é determinada pela condição oral satisfatória e pelo conhecimento adequado das práticas de higiene na região oral

MyD88 Signaling Pathway Is Involved in Renal Fibrosis by Favoring a T(H)2 Immune Response and Activating Alternative M2 Macrophages

Inflammation contributes to the pathogenesis of chronic kidney disease (CKD). Molecules released by the inflamed injured tissue\ud can activate toll-like receptors (TLRs), thereby modulating macrophage and CD4+ T-cell activity. We propose that in renal fibrogenesis,\ud M2 macrophages are recruited and activated in a T helper subset 2 cell (TH2)-prone inflammatory milieu in a MyD88-\ud dependent manner. Mice submitted to unilateral ureteral ligation (UUO) demonstrated an increase in macrophage infiltration with\ud collagen deposition after 7 d. Conversely, TLR2, TLR4 and MyD88 knockout (KO) mice had an improved renal function together with\ud diminished TH2 cytokine production and decreased fibrosis formation. Moreover, TLR2, TLR4 and MyD88 KO animals exhibited less M2\ud macrophage infiltration, namely interleukin (IL)-10+ and CD206+ CD11bhigh cells, at 7 d after surgery. We evaluated the role of a TH2\ud cytokine in this context, and observed that the absence of IL-4 was associated with better renal function, decreased IL-13 and TGF-\ud β levels, reduced arginase activity and a decrease in fibrosis formation when compared with IL-12 KO and wild-type (WT) animals.\ud Indeed, the better renal outcomes and the decreased fibrosis formation were restricted to the deficiency of IL-4 in the hematopoietic\ud compartment. Finally, macrophage depletion, rather than the absence of T cells, led to reduced lesions of the glomerular filtration\ud barrier and decreased collagen deposition. These results provide evidence that future therapeutic strategies against renal\ud fibrosis should be accompanied by the modulation of the M1:M2 and TH1:TH2 balance, as TH2 and M2 cells are predictive of fibrosis\ud toward mechanisms that are sensed by innate immune response and triggered in a MyD88-dependent pathway.Brazilian Foundation - FAPESP (Fundacao de Apoio a Pesquisa do Estado de Sao Paulo) [07/07139-3, 10/52180-4]Brazilian Foundation FAPESP (Fundacao de Apoio a Pesquisa do Estado de Sao Paulo)International Associated Laboratory (CNPq/Inserm)International Associated Laboratory (CNPq/Inserm)National Institute of Science and Technology (INCT)National Institute of Science and Technology (INCT