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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
811

An activity based method for sustainable manufacturing modeling and assessments in SysML

Romaniw, Yuriy 06 July 2010 (has links)
Traditionally, environmental impacts of man made products have been determined by performing a life cycle assessment (LCA) on the product. As the name implies, LCA is usually covers the entire life of the product in a so-called "cradle-to-grave" assessment. In determining environmental impacts over the whole product life, LCA's are reasonably adequate. However, in providing detailed impacts on a particular phase of life, LCA's are lacking. Detailed assessments are important because very few stakeholders have influence over a product during all phases of life. Stakeholders need detailed impact assessments in their particular phase of life. More detailed assessments give stakeholders more information that can be used for better environmental management (EM) and more environmentally benign operations. In many LCA's, the manufacturing phase of life has been over-generalized and over-simplified because of its relatively small environmental impact, as compared to other phases of life. Nevertheless, certain stakeholders, such as manufacturing companies, need detailed impact information for the manufacturing phase of life so that they can create a more sustainable manufacturing process. Most traditional LCA's use a case-based approach, which was deemed to be inadequate. For these LCA's, the information provided for each case is often quite detailed and specific. However, this makes the assessment less flexible, limiting the quality of the assessment to the degree that the current scenario matches the existing cases. In order to make a more user-specific assessment, a model-based approach was used. To give the model flexibility, a parametric model was created based on mathematical equations that represent various parts of the manufacturing process. To give the model structure, an activity-based costing (ABC) approach was used. Using the ABC structure, the manufacturing process was broken down into activities, each of which was characterized by mathematical models. Large models would be difficult to construct and simulate by hand, so a model was built with the aid of a computer. The modeling language SysML (Systems Modeling Language) was used to create an object-oriented model of the manufacturing process, using the ABC structure. SysML defines overall properties and behaviors of the various elements in the model, while the plug-in tool ParaMagic was used to execute the model via a Mathematica Solver. The model computes carbon dioxide emissions, energy consumption, and waste mass generation for a particular manufacturing scenario. The goal of the model was to quantify environmental impact factors in order to aid manufacturing stakeholders in EM. The overall goal of the research was to determine whether an activity-based, object-oriented model was a valid approach, and whether the computer-aided tools adequately implemented this approach. Findings show that SysML is capable of modeling large and complex systems. However, due to some limitations of Paramagic, only some of SysML's capabilities were utilized. Nevertheless, Paramagic is capable of extracting information out of a manufacturing model built in SysML, and solving parametric relations in Mathematica in a timely manner. Timely solutions of complex models are critical for stakeholders keeping a competitive edge.
812

Establishment of an Expression and Purification System for Plasmodium falciparum Multi Drug Resistance (pfmdr) Transporter

Beniamin, Armanos January 2007 (has links)
<p>Malaria is a life threatening parasite disease caused and transmitted by infected female anopheles mosquito. However, the parasite, Plasmodium falciparum, has become resistant to most anti malarial drugs, such as chloroquine, which contributes to fever and anaemia because of its ability to digest the haemoglobin in the red blood cells. The aims of this project were to establish whether “Bac to Bac” Baculoviral Expression System is suitable for expression of pfmdr 1 gene and for purification of the pgh 1 protein. The pfmdr 1 gene encodes an ABC transporter protein, pgh 1, fixed in the cell membrane of the Plasmodium falciparuum gut, which assist in elimination of drug compounds. Furthermore, “Bac to Bac” Baculoviral Expression System uses vectors with histidine tags to clone the pfmdr 1 gene and subsequently transform these into DH10Bac cells to produce the recombinant bacmid DNA. Since pfmdr 1 gene is an AT-rich sequence, PCR was optimized, by lowering the annealing and extension temperature to 47Co and 66Co respectively. The results show that “Bac to Bac” Baculoviral Expression System can be used to express the pfmdr 1 gene, though further experiments has to be performed.</p>
813

Kalkylutveckling i tillverkningsindustrin : -En Fallstudie hos HordaGruppen AB / Cost model development within the manufacturing industry : – a case study of HordaGruppen AB

Tern, Karl-Johan, Ivarsson, Andreas January 2011 (has links)
Examensarbete i Ekonomistyrning, 30hp, Ekonomihögskolan vid Linnéuniversitetet Titel: Kalkylutveckling i tillverkningsindustrin – en fallstudie hos HordaGruppen AB Under 1980-talet uppmärksammades kalkylmodellens roll som ekonomiskt styrverktyg. Denna uppmärksamhet ledde till omfattande studier av hur kalkylmodeller kunde utvecklas för att lättare klara av förändringar i företags inre och yttre förutsättningar. Kalkylmodellers utformning påverkas av ett stort antal faktorer som t.ex. strategi, kontext och användning. Därmed blev det intressant att detaljstudera ett enskilt fallföretag för att identifiera hur detta företag arbetar med sin kalkylmodell. Syftet med uppsatsen är att utveckla HordaGruppens kalkylmodell och anpassa denna efter förändringar i företagets verksamhet. Genom kartläggning och utvärdering av kalkylmodellen, företagets kalkylbehov samt kostnadsfördelning utifrån ett processorienterat perspektiv analyseras och utvecklas företagets kalkylmodell. Målsättningen är att nyttan för HordaGruppen av att använda kalkylmodellen som styrverktyg ska öka. Uppsatsen är en kvalitativ studie med fokus på detaljstudier av företagets flöden och processer. Huvudsakligen har ostrukturerade intervjuer och observationer legat till grund för materialet men även insamlad dokumentation som t.ex. information från affärssystemet, kalkylmodellen och organisationsscheman har använts. Den konceptuella referensramen som sammanställs ligger till grund för en analysmodell som beskriver hur empirin ska analyseras. Denna bygger på ett antal olika områden som sedan sammanfogas för att belysa de mer framträdande problemområdena i HordaGruppens kalkylmodell. Den genomförda studien visar ett antal problemområden med potential att förbättra den ekonomiska styrningen ur förändringssynpunkt. Uppsatsen identifierar ett stort behov av att hålla kalkylmodellens grunddata uppdaterad. Samtidigt föreslås förändrad kostnadsfördelning inom flera områden, bl.a. för direkta kvalitetskostnader och omkostnader för produktionsanläggningar. Slutligen föreslås utökad användning av kalkylmodellen som ett sätt att förbättra kalkylens roll som styrverktyg i en föränderlig verksamhet. / Thesis in Management Accounting 30hp, School of Business and Economics, Linnaeus University Title: Cost model development within the manufacturing industry – a case study of HordaGruppen AB In the 1980s, a discussion regarding the role of cost modeling as a management accounting tool erupted. This attention led to extensive studies of how costing models were developed to better cope with changes in the company's internal and external conditions. Cost model design is influenced by numerous factors such as strategy, context and purpose. With this in mind, it became interesting to study a case company in detail to identify the usage of the cost model within the company.  The main purpose of this thesis is to develop the cost model currently used by HordaGruppen and adjust it to cope with changes in the company environment. Based on HordaGruppens processes and their cost model needs, suggestions for development of the company’s cost accounting tools are made. The goal of this development is that the usefulness of the cost model in HordaGruppens management accounting should increase.  The main method of research is a qualitative study focusing on detailed studies of the company's workflows and processes. Information has been gathered mainly through interviews and observations. Other sources of information such as the ERP system, organizational charts and the cost model itself have also been used.  The completed study shows potential areas of improvement for management accounting purposes. The main areas of improvement are linked to keeping the underlying data up to date and changes in cost estimation. Finally, to improve management accounting in a changing environment, additional purposes for the cost estimation model is suggested.
814

The effect of a water activity intervention programme on the motor proficiency levels of institutionalized children with Down's syndrome and Fetal Alcohol Syndrome / Tanya Höll

Höll, Tanya January 2003 (has links)
Mental retardation is a heterogeneous group of disorders with countless causes. It is characterised by cognitive and functional limitations in everyday skills, for example social skills, communication skills and motor skills and can be classified in behavioural, etiological and educational systems. Down's syndrome and Fetal Alcohol Syndrome are two of the many syndromes defined under mental retardation. The goal of this dissertation was to determine the effect of a water activity intervention programme on the motor proficiency levels of children with Down's syndrome and Fetal Alcohol Syndrome. These aims were addressed by structuring the dissertation in five chapters: Chapter one constituting the introduction and statement of the problem, Chapter 2 presenting a review of relevant literature, Chapters 3 and 4 consisting of two research articles, addressing the specific aims of the study, and Chapter 5 including the summary, conclusions and recommendations. All the children who participated in the study were intuitionalized in a school for the mentally and physically handicapped. The MABC-test was used as the main evaluation instrument, and components of the Charlop-Atwell test were used to evaluate the coordination skills of the children with Down's syndrome. The first aim of this study was to determine the effect of a specially designed water activity intervention programme on the motor proficiency levels of children with Down's syndrome. Six children classified as having Down's syndrome, formed part of the research group. Their chronological age ranged between 9 and 14 years while their mental age classification was that of a 4 to 5 year old. The data was analysed by means Summary of descriptive statistics, and effect sizes were determined. The second aim of the study was to determine the effect of a water activity intervention programme on the motor proficiency levels of children with Fetal Alcohol Syndrome. Six children participated in the programme. Their chronological age ranged between 7 and 17 years while their mental age classification was that of a 4 to 11 year old. Reporting the results were in the form of case studies, and effect sizes of differences were determined. With regard to the first aim of the study the results indicated that the motor proficiency levels of the experimental group with Down's syndrome improved, especially regarding the MABC-total, balance- and total body coordination skills. With reference to the second aim of the study, the results indicated that improvement in the motor proficiency levels of the children with Fetal Alcohol Syndrome had a lasting effect. The MABC total, ball skills and manual dexterity were the components that showed the best improvement. It can be concluded that a water activity intervention programme is a suitable method for rectifying motor deficiencies among children with Down's syndrome and Fetal Alcohol Syndrome. Recommendations for the improvement of the water activity programme were presented, as well as suggestions for further studies. / Thesis (M.A. (Human Movement Science))--North-West University, Potchefstroom Campus, 2004.
815

Conception et synthèse d'hétérocycles azotés et de dérivés stéroïdiens, modulateurs potentiels de transporteurs ABC (glycoprotéine-P)

Zeinyeh, Waël 17 December 2010 (has links) (PDF)
La multichimiorésistance est caractérisée par une résistance simultanée à des agents chimiothérapeutiques de structures diverses, induite notamment par l'efflux des substances actives hors des cellules. Les transporteurs ABC (ATP-Binding Cassette) sont des protéines transmembranaires impliquées dans cet efflux et qui participent à l'échec du traitement de certains cancers. Par ailleurs, ce mécanisme d'efflux a également été évoqué dans le cadre de la résistance de certains microorganismes aux antimicrobiens. Dans cette étude, nous avons conçu et synthétisé des dérivés susceptibles d'inhiber certains transporteurs ABC, en particulier, la glycoprotéine-P (Pgp) impliquée dans la multichimiorésistance des tumeurs humaines, et CpABC3, rencontré chez le parasite Cryptosporidium parvum. Dans un premier temps, nous avons synthétisé trois dérivés de type 4-alkyl-imidazo[4,5-b]pyridin-7-one, hétérocycles destinés à se fixer sur le site à ATP des transporteurs ABC. L'activité de ces composés a été évaluée vis-à-vis d'un fragment recombinant (H6-NBD1) de CpABC3, et un de ceux-ci a montré une liaison (faible) à ce fragment. Nous avons ensuite préparé dix-sept dérivés bivalents susceptibles d'inhiber la Pgp, constitués d'une molécule d'adénine (ciblant le site à ATP) reliée à la progestérone (ciblant le site aux stéroïdes) par un bras de géométrie variable. Ces dérivés ont été testés sur des lignées cellulaires K562/R7 surexprimant la Pgp, et un de ceux-ci a montré une activité supérieure à celle de la progestérone. Enfin, nous avons mis au point une synthèse de chaînes de type oligocyclohexylidène, qui sont de bons candidats pour constituer des bras espaceurs rigides
816

Échantillonnage préférentiel adaptatif et méthodes bayésiennes approchées appliquées à la génétique des populations

Sedki, Mohammed 31 October 2012 (has links) (PDF)
Cette thèse propose et étudie deux techniques d'inférence bayésienne dans les modèles où la vraisemblance possède une composante latente. Dans ce contexte, la vraisemblance d'un jeu de données observé est l'intégrale de la vraisemblance dite complète sur l'espace de la variable latente. On s'intéresse aux cas où l'espace de la variable latente est de très grande dimension et comporte des directions de différentes natures (discrètes et continues), ce qui rend cette intégrale incalculable. Le champs d'application privilégié de cette thèse est l'inférence dans les modèles de génétique des populations. Pour mener leurs études, les généticiens des populations se basent sur l'information génétique extraite des populations du présent et représente la variable observée. L'information incluant l'histoire spatiale et temporelle de l'espèce considérée est inaccessible en général et représente la composante latente. Notre première contribution dans cette thèse suppose que la vraisemblance peut être évaluée via une approximation numériquement coûteuse. Le schéma d'échantillonnage préférentiel adaptatif et multiple (AMIS pour Adaptive Multiple Importance Sampling) de Cornuet et al. nécessite peu d'appels au calcul de la vraisemblance et recycle ces évaluations. Cet algorithme approche la loi a posteriori par un système de particules pondérées. Cette technique est conçue pour pouvoir recycler les simulations obtenues par le processus itératif (la construction séquentielle d'une suite de lois d'importance). Dans les nombreux tests numériques effectués sur des modèles de génétique des populations, l'algorithme AMIS a montré des performances numériques très prometteuses en terme de stabilité. Ces propriétés numériques sont particulièrement adéquates pour notre contexte. Toutefois, la question de la convergence des estimateurs obtenus par cette technique reste largement ouverte. Dans cette thèse, nous montrons des résultats de convergence d'une version légèrement modifiée de cet algorithme. Sur des simulations, nous montrons que ses qualités numériques sont identiques à celles du schéma original. Dans la deuxième contribution de cette thèse, on renonce à l'approximation de la vraisemblance et on supposera seulement que la simulation suivant le modèle (suivant la vraisemblance) est possible. Notre apport est un algorithme ABC séquentiel (Approximate Bayesian Computation). Sur les modèles de la génétique des populations, cette méthode peut se révéler lente lorsqu'on vise une approximation précise de la loi a posteriori. L'algorithme que nous proposons est une amélioration de l'algorithme ABC-SMC de Del Moral et al. que nous optimisons en nombre d'appels aux simulations suivant la vraisemblance, et que nous munissons d'un mécanisme de choix de niveaux d'acceptations auto-calibré. Nous implémentons notre algorithme pour inférer les paramètres d'un scénario évolutif réel et complexe de génétique des populations. Nous montrons que pour la même qualité d'approximation, notre algorithme nécessite deux fois moins de simula- tions par rapport à la méthode ABC avec acceptation couramment utilisée.
817

Atotolio šeima emigracijos kontekste (socialinės dokumentikos laidos „Emigrantai“ ir vaikų laiškų sociologinė analizė) / Family with parents abroad in the context of emigration (sociological analysis of telecast "emigrants" and children’s letters)

Kazlauskaitė, Airina 23 June 2014 (has links)
Lietuvai įstojus į Europos sąjungą suaktyvėja trumpalaikė ir ilgalaikė žmonių emigracija iš Lietuvos. Susiduriama su nauju reiškiniu – vienas iš tėvų arba abu tėvai vyksta į užsienį užsidirbti, ieškoti geresnių gyvenimo sąlygų, o jų vaikai lieka Lietuvoje giminių arba valstybės globai. Tokia nauja partnerystės forma vadinama „atotolio šeima“. Magistro darbe keliamas tikslas - sudaryti teorinį modelį atotolio šeimų analizei ir atskleisti atotolio šeimų pateikimą televizijos laidoje „Emigrantai“ bei moksleivių laiškuose. Jis realizuojamas pirmoje dalyje analizuojant šeiminę partnerystę emigracijos procesų kontekste (pateikiant emigracijos mastus ir ankstesnius tyrimus atotolio šeimos tema), antroje dalyje aptariant atotolio šeimų tyrimo teorinį lauką (nagrinėjamos emigracijos priežastis aiškinančios teorijos, šeimos teorinės prieigos: L. Ryan, J. Arango, J. Scanzoni, R. M. Milardo, B. Wellman, N. Charles). Remiantis šiomis prieigomis ir R. Hill šeimos streso ABC – X analizės modeliu sudarytas teorinis modelis atotolio šeimų tyrimui, šią partnerystės formą analizuojant kaip šeimą, patiriančią stresą. Pagal teorinį modelį, analizuojant atotolio šeimas svarbu tyrinėti stresorių (A), resursus, padedančius šeimai įveikti stresą (B), šeimos narių stresoriaus vertinimą (C) ir šių trijų veiksnių sukeltas pasekmes šeimai (X). Trečioje empirinėje dalyje atliekami du sociologiniai tyrimai. Pagal sukurtą teorinį modelį atliekamas atotolio šeimos tyrimas, pasitelkiant retai naudojamus... [toliau žr. visą tekstą] / Emigration rate increases after Lithuania becomes the member of European Union. New phenomenon emerges – parents (or one of them) go abroad to work, to look for better living conditions and their children stay in Lithuania in care of their relatives or state. This phenomenon creates the new family form – “family with parents abroad” (FWPA). The purpose of this work is to suggest the theoretical model for analysis of FWPA and display presentation of FWPA in Lithuanian telecast “Emigrants” and in children’s letters. It is implemented by analyzing family partnership in the context of emigration in the first part (presenting statistics and previous analysis of FWPA) and discussing theoretical field for researches on FWPA in the second part (analyzing theories explaining reasons of emigration, theoretical approaches for family: L. Ryan, J. Arango, J. Scanzoni, R. M. Milardo, B. Wellman, N. Charles). According to those approaches and R. Hill ABC-X model of family stress I frame the model for analysis of FWPA. In FWPA as family under stress analysis it is important to pay attention to stressor (A), recourses, helping family to cope with stress (B), stress definition given by family members (C) and consequences of stress (X). In the third empirical part I present two sociological researches. According to created theoretical model FWPA is analyzed using unusual methods. First research - content analysis of television broadcast “Emigrants”. The goal of the research is to analyze how... [to full text]
818

Identification et mécanisme d'action de modulateurs sélectifs du transporteur ABCG2 responsable de la chimiorésistance de cellules cancéreuses

Gauthier, Charlotte 27 March 2014 (has links) (PDF)
ABCB1 (ou P-gp pour "glycoprotéine-P"), ABCC1 (ou MRP1 pour "Multidrug Resistance Protein 1") et ABCG2 (ou BCRP pour "Breast Cancer Resistance Protein") sont les trois transporteurs ABC humains les plus impliqués dans la chimiorésistance de certaines cellules cancéreuses. Deux stratégies sont possibles pour éradiquer cette résistance : 1) l'élimination ciblée des cellules surexprimant ces transporteurs, grâce au talon d'Achille qu'elles ont développé comme conséquence de leur chimiorésistance : la sensibilité collatérale (ou hypersensibilité), et 2) l'identification et l'optimisation d'inhibiteurs spécifiques. Lors de ce projet, nous nous sommes particulièrement intéressés au transporteur ABCG2. Dans un premier temps, comme la sensibilité collatérale avait été décrite dans le cas de la surexpression d'ABCB1 ou d'ABCC1, nous voulions vérifier son implication éventuelle dans le cas de la surexpression d'ABCG2. Sans pouvoir finalement conclure sur son existence, nous avons démontré que le mécanisme d'action ne pouvait pas impliquer un efflux massif de glutathion par la protéine, comme c'est le cas pour ABCC1, contrairement à certaines données de la littérature. Dans le cadre de la seconde approche, nous avons criblé différentes séries de composés, apparentés aux flavonoïdes, pour identifier des inhibiteurs spécifiques d'ABCG2. Nous avons ainsi pu mettre en évidence des relations structure-activité démontrant l'importance de certains substituants, notamment des groupements méthoxy, non seulement pour l'inhibition de l'activité du transporteur mais aussi pour la cytotoxicité des molécules. Ces études nous ont également permis de classer les inhibiteurs identifiés en 4 familles distinctes, quant à leur mécanisme d'action à la fois sur l'efflux de drogues comme la mitoxantrone et l'activité ATPasique d'ABCG2. Enfin, le meilleur inhibiteur spécifique d'ABCG2 décrit à ce jour, la chromone 6g (ou MBL-II-141) a été caractérisé plus en détails. Son efficacité in vivo pour empêcher la croissance de tumeurs humaines xénogreffées chez la souris nous incite à être optimistes sur la possibilité de proposer un inhibiteur d'ABCG2 comme candidat médicament pour de futures études précliniques
819

The effect of a water activity intervention programme on the motor proficiency levels of institutionalized children with Down's syndrome and Fetal Alcohol Syndrome / Tanya Höll

Höll, Tanya January 2003 (has links)
Mental retardation is a heterogeneous group of disorders with countless causes. It is characterised by cognitive and functional limitations in everyday skills, for example social skills, communication skills and motor skills and can be classified in behavioural, etiological and educational systems. Down's syndrome and Fetal Alcohol Syndrome are two of the many syndromes defined under mental retardation. The goal of this dissertation was to determine the effect of a water activity intervention programme on the motor proficiency levels of children with Down's syndrome and Fetal Alcohol Syndrome. These aims were addressed by structuring the dissertation in five chapters: Chapter one constituting the introduction and statement of the problem, Chapter 2 presenting a review of relevant literature, Chapters 3 and 4 consisting of two research articles, addressing the specific aims of the study, and Chapter 5 including the summary, conclusions and recommendations. All the children who participated in the study were intuitionalized in a school for the mentally and physically handicapped. The MABC-test was used as the main evaluation instrument, and components of the Charlop-Atwell test were used to evaluate the coordination skills of the children with Down's syndrome. The first aim of this study was to determine the effect of a specially designed water activity intervention programme on the motor proficiency levels of children with Down's syndrome. Six children classified as having Down's syndrome, formed part of the research group. Their chronological age ranged between 9 and 14 years while their mental age classification was that of a 4 to 5 year old. The data was analysed by means Summary of descriptive statistics, and effect sizes were determined. The second aim of the study was to determine the effect of a water activity intervention programme on the motor proficiency levels of children with Fetal Alcohol Syndrome. Six children participated in the programme. Their chronological age ranged between 7 and 17 years while their mental age classification was that of a 4 to 11 year old. Reporting the results were in the form of case studies, and effect sizes of differences were determined. With regard to the first aim of the study the results indicated that the motor proficiency levels of the experimental group with Down's syndrome improved, especially regarding the MABC-total, balance- and total body coordination skills. With reference to the second aim of the study, the results indicated that improvement in the motor proficiency levels of the children with Fetal Alcohol Syndrome had a lasting effect. The MABC total, ball skills and manual dexterity were the components that showed the best improvement. It can be concluded that a water activity intervention programme is a suitable method for rectifying motor deficiencies among children with Down's syndrome and Fetal Alcohol Syndrome. Recommendations for the improvement of the water activity programme were presented, as well as suggestions for further studies. / Thesis (M.A. (Human Movement Science))--North-West University, Potchefstroom Campus, 2004.
820

O JOGO DE EMPRESAS BASEADO NO CUSTEIO ABC JogABC

Rossato, Roger Rabenschlag 16 March 2006 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The business game, called JogABC, elaborated in this study shows to the players how the ABC functions. This method of costing, for having high implantation costs, is rare, being restricted only for the companies which the costs of this implantation are smaller than the benefits that they provides. For the mathematical modeling of the game the Microsoft Excel 97 was used. The JogABC simulate the interaction between a first company who will have as many branch offices as were the participant teams, being these operations in the branch of clothes, producing shirts, dresses and pants. The Game uses a production refereed for the first company, that decides the bulk of production and the prices that will be paid for this products, this form, the branch offices will use this earns to buy the improvements that will be applied in its respective productive processes in order to improvement the activities, will be the winner the team that in the end of the game to possess the minor production cost. The JogABC shows to the players as a company who uses the ABC can know accurately where its productive process can be improved, besides evidencing the main difference of this costing for those distribute indirect costs attributed to the products using a less arbitrary form. Adding it the knowledge on the ABC costing that the JogABC propitiates, also can be cited the improvement of the abilities as group behavior who involve the interpersonal relationship that a work in team demands and that it is strong present in the method of business game. The game can be used in disciplines of graduation, after-graduation and professional. / O jogo de empresas, denominado JogABC, elaborado para a consecução deste estudo mostra aos jogadores como funciona o custeio ABC. Este método de custeio, por ter elevados custos de implantação, não é comumente encontrado, ficando restrito somente a empresas para as quais os custos dessa implantação sejam inferiores aos benefícios que esta proporcione. Para a modelagem matemática do jogo foi utilizado o Microsoft Excel 97. O JogABC Simula a interação entre uma empresa matriz que terá tantas filiais quantas forem as equipes participantes, sendo estas atuantes no ramo do vestuário, produzindo camisas, vestidos e calças. O Jogo utiliza a produção puxada pela matriz que arbitra o volume de produção e os preços que serão pagos pelas unidades produzidas e por ela compradas gerando, desta forma, a receita que as filiais utilizarão para comprar as melhorias que serão aplicadas em seus respectivos processos produtivos através da melhoria nas atividades, sagrando-se ganhadora a equipe que ao final do jogo possuir o menor custo de produção. O JogABC mostra aos jogadores como uma empresa que utiliza o custeio ABC pode saber exatamente onde seu processo produtivo pode ser aprimorado, além de evidenciar a principal diferença deste custeio para outros que é a de ter seus custos indiretos atribuídos aos produtos de uma forma menos arbitrária. Somando-se aos conhecimentos sobre o custeio ABC que o JogABC propicia, também pode ser citado o aprimoramento das habilidades humanas que envolvem o relacionamento inter-pessoal que um trabalho em equipe exige e que está fortemente presente no método de jogos de empresas. O jogo pode ser usado em disciplinas de graduação, pós-graduação e profissional.

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