TEORIA DAS RESTRIÇÕES VERSUS OUTROS MÉTODOS DE CUSTEIO: UMA QUESTÃO DE CURTO OU DE LONGO PRAZO

The Theory of Constraints (TOC) and Activity-based Costing (ABC), although opposite in their basic foundations, can concur in integration studies which attempt to show that these methods applied together perform better when compared to their individual use. As for that integration, a group of authors (CAMPBELL,1992; MAcARTHUR, 1993; HOLMEN, 1995; FRITZSCH, 1997) defends an idea of the difference between these two methodologies being a matter of the time horizon: TOC used in the short term and ABC in the long term. The present article’s objective is to show, through a numeric illustration, considerations of that group of studies. Therefore, the TOC decision making is compared with other costing methods: Absorption Costing, Activity-based Costing and Variable Costing. The data analysis permits to confirm that TOC has produced a better result than the other techniques, in the short term. In the long term, however, when idle capacities can be exploited fully in the absence of internal constraints, ABC proved to be the technique that leads to the best result. Keywords: Integration. Theory of Constraints. Activity-based Costing.A Teoria das Restrições (TOC) e o Custeio Baseado em Atividades (ABC), embora opostos em seus fundamentos básicos, podem se conciliar em estudos de integração que buscam mostrar que juntos são superiores à sua abordagem individual. No que se refere a essa integração, um grupo de autores (CAMPBELL,1992; MAcARTHUR, 1993; HOLMEN, 1995; FRITZSCH, 1997) defende que a diferença entre essas duas metodologias é uma questão de horizonte de tempo: a Teoria das Restrições para o curto prazo e o Custeio Baseado em Atividades para o longo prazo. O presente artigo tem por objetivo mostrar, através de uma ilustração numérica, as considerações desse grupo de estudos. Para tanto, a tomada de decisão da Teoria das Restrições é comparada com outros métodos de custeio: Custeio por Absorção Tradicional, Custeio Baseado em Atividades e o Custeio Variável. A análise dos dados obtidos permite confirmar que a Teoria das Restrições apresentou resultado melhor que as demais técnicas no curto prazo. No longo prazo, contudo, em que as capacidades não usadas podem ser utilizadas em sua plenitude, não existindo, pois, restrições internas, o Custeio Baseado em Atividades mostrou ser a técnica que conduz ao melhor resultado. Palavras-chave: Integração. Teoria das Restrições. Custeio Baseado em Atividades

Clinicians Use of Mindfulness-based Practices During the COVID-19 Pandemic

Alternative mental health treatments like mindfulness hold a great deal of promise, but limited research exists on their success and application with the adolescent population. This study investigates the primary research question, “What are the experiences of clinicians providing mindfulness-based treatment to school-aged children in Maine during the COVID-19 pandemic?” This explanatory mixed methods study involves a quantitative survey of clinicians, and will be followed by a virtual focus group to further unpack the value of mindfulness-based practices when working with school-aged children. Survey data will be analyzed using descriptive statistics and qualitative content analysis; focus group data will be analyzed using qualitative content and thematic analyses. Preliminary findings suggest that COVID-19 has had a significant impact on professional’s ability to carry out mindfulness techniques with their clients (66.7% reported a 4 out of 5). Our preliminary findings show that 77.8% of clinicians see a positive impact of utilizing mindfulness techniques (scoring 4 or higher out of 5)

Preço de transferência de fundos: um estudo para o mercado financeiro

Companies have increasingly adopted decentralized controls. Consequently, determining Funds Transfer Pricing (FTP) has become an important tool that contributes to better allocation of funds among the subunits of an organization. This study intends to demonstrate how determining the interest rate for an internal transfer of resources can influence performance analysis in a financial institution that considers the activities in their branches or headquarter as profit centers. To fulfill this goal, a numeric simulation employing the referred tool to disclose the main impacts on the performance evaluation will be presented. The simulations show that the results obtained with the use of FTP lead to a better evaluation of the subunits of the bank analyzed when compared to the use of interest rates defined by the market.Cada vez mais empresas adotam tipos de controles descentralizados. Diante disso, a determinação do Preço de Transferência de Fundos (PTF) se torna uma ferramenta importante, contribuindo para uma melhor alocação de fundos entre as subunidades de uma organização. Este estudo tem por objetivo demonstrar como a determinação de uma taxa de juros para a transferência interna de recursos pode influenciar nas análises de desempenho de linhas de negócios dentro de uma instituição financeira que considera como centros de lucros suas agências ou suas atividades na matriz. Para tanto, será apresentada uma simulação numérica com a aplicação da referida ferramenta para se evidenciar os principais impactos na avaliação de desempenho. As simulações mostraram que os resultados alcançados com a aplicação do PTF permitem uma melhor avaliação das duas subunidades do banco analisado quando comparadas à utilização de taxas de juros definidas pelo mercado

ÁRVORE DA REALIDADE ATUAL (ARA), DIAGRAMA DE DISPERSÃO DE NUVEM (DDN) E ÁRVORE DA REALIDADE FUTURA (ARF): APLICAÇÃO EM UMA BATERIA DE ESCOLA DE SAMBA DO CARNAVAL CARIOCA

This article demonstrates the application of three tools of the Process Thinking (PR) in a battery of samba school: The Current Reality Tree (ARA), the Cloud Dispersion Diagram (NDD) and Future Reality Tree (ARF). Methodologically, this research is exploratory and qualitative kind of literature and documents. It is characterized as a documentary, it examined the statement of reasons submitted in the jury carnivals from 2006 to 2010, available on the website of the Independent League of Samba Schools (LIESA). The data included content analysis for interpretation about what was being said by the judges on the battery performance during the parade. The data search was conducted through interviews and a structured questionnaire with open and closed questions. With the information obtained, it was possible to identify the Undesirable Effects (EI) and view the core problem. The results described that the 17 identified EI, the arrangement of instruments in the battery, which affect the auditory perception of the director of battery in relation to all instruments, is the root problem. We obtained insight into the nature of the problem root and conflicts, after the introduction of the main injection and other measures. At the end of the examination questions are presented that can serve as a basis for further research, using the other tools of PR is not used in this paper.Este artigo demonstra a aplicação de três ferramentas do Processo de Raciocínio (PR) em uma bateria de escola de samba: a Árvore da Realidade Atual (ARA), o Diagrama de Dispersão de Nuvem (DDN) e a Árvore da Realidade Futura (ARF). Metodologicamente, a presente pesquisa é exploratória e qualitativa, de natureza bibliográfica e documental. Caracteriza-se como documental, pois examinou o mapa de justificativas dos jurados apresentados nos carnavais de 2006 a 2010, disponíveis no sítio eletrônico da Liga Independente das Escolas de Samba (LIESA). O tratamento dos dados contemplou a análise de conteúdo para interpretação sobre o que estava sendo dito pelos jurados sobre o desempenho da bateria por ocasião do desfile. A busca de dados foi realizada através de entrevistas e questionário estruturado, com perguntas abertas e fechadas. De posse das informações obtidas, foi possível identificar os Efeitos Indesejáveis (EI) e visualizar o problema-raiz. Os resultados descrevem que, dos 17 EI identificados, a disposição dos instrumentos na bateria, que prejudica a percepção auditiva do diretor de bateria em relação a todos os instrumentos, é o problema-raiz. Obteve-se entendimento sobre a natureza do problema-raiz e conflitos existentes, após a introdução da injeção principal e de outras necessárias. Ao término da análise são apresentadas questões que podem servir de base para novas pesquisas, utilizando as demais ferramentas do PR não utilizadas neste trabalho.E

Incorporating detection probability into northern Great Plains pronghorn population estimates

Pronghorn (Antilocapra americana) abundances commonly are estimated using fixed-wing surveys, but these estimates are likely to be negatively biased because of violations of key assumptions underpinning line-transect methodology. Reducing bias and improving precision of abundance estimates through use of detection probability and mark-resight models may allow for more responsive pronghorn management actions. Given their potential application in population estimation, we evaluated detection probability and mark-resight models for use in estimating pronghorn population abundance. We used logistic regression to quantify probabilities that detecting pronghorn might be influenced by group size, animal activity, percent vegetation, cover type, and topography. We estimated pronghorn population size by study area and year using mixed logit-normal mark-resight (MLNM) models. Pronghorn detection probability increased with group size, animal activity, and percent vegetation; overall detection probability was 0.639 (95% CI = 0.612–0.667) with 396 of 620 pronghorn groups detected. Despite model selection uncertainty, the best detection probability models were 44% (range = 8–79%) and 180% (range = 139–217%) greater than traditional pronghorn population estimates. Similarly, the best MLNM models were 28% (range = 3–58%) and 147% (range = 124–180%) greater than traditional population estimates. Detection probability of pronghorn was not constant but depended on both intrinsic and extrinsic factors. When pronghorn detection probability is a function of animal group size, animal activity, landscape complexity, and percent vegetation, traditional aerial survey techniques will result in biased pronghorn abundance estimates. Standardizing survey conditions, increasing resighting occasions, or accounting for variation in individual heterogeneity in mark-resight models will increase the accuracy and precision of pronghorn population estimates

Spontaneous Segregation of Self-Propelled Particles with Different Motilities

We study mixtures of self-propelled and passive rod-like particles in two dimensions using Brownian dynamics simulations. The simulations demonstrate that the two species spontaneously segregate to generate a rich array of dynamical domain structures whose properties depend on the propulsion velocity, density, and composition. In addition to presenting phase diagrams as a function of the system parameters, we investigate the mechanisms driving segregation. We show that the difference in collision frequencies between self-propelled and passive rods provides a driving force for segregation, which is amplified by the tendency of the self-propelled rods to swarm or cluster. Finally, both self-propelled and passive rods exhibit giant number fluctuations for sufficient propulsion velocities.Comment: 8 pages, 6 figures, 5 movies available on Data Conservancy; added references, replaced supplemental figure, added smaller movie