Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-04-18T16:15:31Z No. of bitstreams: 1 Washington Moura Leal_.pdf: 1837186 bytes, checksum: 6471e2360c27c19a9a9df0bd0bb8761d (MD5) / Made available in DSpace on 2018-04-18T16:15:31Z (GMT). No. of bitstreams: 1 Washington Moura Leal_.pdf: 1837186 bytes, checksum: 6471e2360c27c19a9a9df0bd0bb8761d (MD5) Previous issue date: 2017-12-19 / Nenhuma / O presente estudo tem como objetivo determinar e analisar a rentabilidade esperada dos produtores de soja e do fundo de investimentos que financia a produção de soja na região do MATOPIBA. Trata-se de um estudo de caso de financiamento de um projeto para a plantação de soja que envolve a compra das terras, maquinários e custeamento de todas as despesas das propriedades rurais por meio de um fundo, que, em contrapartida, recebe dos produtores 80% de toda a produção durante o período do contrato que é de oito anos. O investimento refere-se à plantação de 843.621,32 hectares de soja, dentre os estados do Maranhão, Tocantins, Piauí e Bahia uma região denominada de MATOPIBA, onde contempla 25 produtores, conforme status a seguir: 14 em produção, 5 em tratativas e 6 esperados. A produção de sacas de soja por hectares dar-se à nos dois primeiros anos 45 sacas por ha, no terceiro ano 55 sacas, nos quarto, quinto e sexto ano 60 sacas e nos dois ultimos anos 65 sacas. Para o presente estudo, foi realizada a análise de sacas por hectare. Na análise dos resultados pode-se verificar que o retorno do Fundo de Investimento é de na média 2,29 sacas de soja por hectare plantado ao final do período de oito anos, enquanto que o produtor possui um lucro líquido na média de 6,52 sacas por hectare tambem num periodo de oito anos. Os investidores do Fundo de investimento têm a remuneração de 6% de Juros ao ano, comulativos até o final do periodo do projeto que é de oito anos, o que representa um retorno de 28,68 % em média. / The present study has as objective determinate and analyze the expected profitability of soybean’s producers and the investment funds that finances the production of soy on the region of MATOPIBA. It is about a study of financial’s case of a soy’s plantation project that involves buying lands, machines and covering the costs of all the expenses of the rural properties by means of a fund, that, in return, receives from the producers 80% of all the production during the contract’s period that is 8 years. The investment refers to a plantation of 843.621,32 hectares of soybean, among the states of Maranhão, Tocantins, Piauí and Bahia a region denominated as MATOPIBA, where includes 25 producers, according to the following status: 14 in production, 5 in negotiation and 6 being expected. The production of soy bags will occurs in the first two years 45 bags per ha, in the third year 55 bags, in the fourth, fifth and sixth year 60 bags and in the latest years 65 bags. For the present study, the analysis of bags per hectare was carried out. In the analysis’s results can be checked that the return of the Investments Fund is average 2,29 soybean bags per planted hectare at the end of an eight years period, while the producer has a net income on average 6,52 bags per hectare also in a period of eight years. The investors of the Investments Fund have a remuneration of 6% of interest per annum, cumulative until the end of the project’s period that is eight years, which represents a return of 28,68% in average.

O presente estudo buscou identificar as diversas características da goiaba de polpa branca -\'Kumagai\' e polpa vermelha -\'Pedro Sato\' ensacadas no campo, em relação à qualidade físico-química, à incidência de doenças pós-colheita e ao custo de produção. O experimento foi realizado no município de Valinhos, interior do estado de São Paulo, e as análises laboratoriais foram feitas na Escola Superior de Agricultura \"Luiz de Queiroz\". Com o objetivo avaliar a qualidade físico-química, as goiabas foram ensacadas em dois estádios de desenvolvimento, com 1,5 e 3,0 cm de diâmetro. O ensacamento foi feito com saco de papel branco simples, saco de papel-branco duplo, tecido-não-tecido (TNT), e frutos sem ensacamento, marcados como controle. A metodologia utilizada avaliou o peso do fruto, o diâmetro do fruto, a coloração da casca, a coloração da polpa, a firmeza da polpa, o teor de sólidos solúveis, a acidez titulável e o teor de ácido ascórbico. Após a colheita, os frutos foram mantidos por uma semana em temperatura ambiente controlada (25º C) e avaliados quanto à incidência doenças pós-colheita, de pinta-preta (Guignardia psidii) e antracnose (Colletotrichum spp.); presença ou ausência de larvas de moscas-das-frutas (Anastrepha spp. e Ceratitis capitata) e acúmulo de resíduos químicos aplicados no controle de insetos e de doenças. Por fim, avaliou-se a sustentabilidade econômica da produção de goiabas, pela comparação do custo de produção entre os sistemas de cultivo com e sem ensacamento dos frutos. Para a cultivar Kumagai, o ensacamento com papel duplo proporcionou precocidade na maturação dos frutos e para a cultivar Pedro Sato os ensacamentos com papel simples e com TNT foram os que proporcionam essa precocidade. O ensacamento atuou de forma a evitar a incidência de antracnose para as duas qualidades de goiaba, entretanto, propiciou o aumento na incidência de pinta-preta na pós-colheita de frutos da cultivar Kumagai. O custo total para a produção de goiabas ensacadas foi 8,6% mais elevado do que para a goiaba não ensacada, no entanto, ambas as formas de produção apresentaram-se viáveis economicamente. / This research sought to identify several characteristics of white pulp gravas - \'Kumagai\' and red pulp guavas - \'Pedro Sato\', in relation to physic-chemical quality, incidence of post-harvest diseases and production costs. In order to fulfill the objectives, the experiment was conducted in Valinhos - SP, and the laboratorial analysis was performed at Escola Superior de Agricultura \"Luiz de Queiroz\". To evaluate physic-chemical qualities of two varieties of guava the fruits was bagged at two different development stages, 1,5 and 3,0 cm of fruit diameter. The bagging was realized using a simple white paper bags, double white paper bags and non-textured fabric (TNT). The non-bagged fruits were noted as control. The used methodology evaluated the weight of single fruit, fruit diameter, skin and pulp color, pulp firmness, sugar concentration, acidity, and ascorbic acid levels. In post-harvest guavas, the fruits were kept for one week at controlled temperature (25 ºC) and evaluated for the occurrence of the black spot disease (Guignardia psidii) and anthracnose (Colletotrichum spp.); for the presence or absence of larvae of fruit flies (Anastrepha spp., and Ceratitis capitata); and the abundance of chemical residues, applied to control insects and diseases in guavas. Finally, the economic sustainability of guava production was evaluated, through the comparison of the production costs of both bagging and non-bagging systems. The main results suggests that bagging with double white paper bags induced a shortening in the ripening process of \'Kumagai\' guavas; while in the \'Pedro Sato\' guavas, the shortening ripening process was induced by a simple white paper and TNT bags induced. The bagging process avoided anthracnose incidence in both varieties, although the bagging has resulted in the occurrence of black spot in post-harvest of Kumagai cultivar fruits. The production cost of bagged fruits was 8.6% higher than non-bagged fruit, however, both production systems have shown to be economically sustainable.

隨著二十一世紀的到來，企業將面臨3C時代的衝擊（Customer, Change, Competition），如何快速回應顧客需求，如何保持彈性以因應世界舞台迅速地變化，以及如何有效控制成本、妥善配善資源、提升效率以提高競爭力，便成為企業生存中最重要的課題了。 　　為滿足顧客之需求，企業不斷地在其產品特色上下功夫，而產品多樣化與複雜性的特色亦對生產成本及生產效率造成了一定程度之衝擊。本研究之研究主題一即在探討產品複雜性對生產成本與生產效率之影響。 　　綜觀國內外之企業經營，研究開發投資儼然已成為企業競爭的一項重要指標。但在資源有限的情況下，如何妥善分配資源於生產與研究開發之間，便成為一項有趣的課題。本研究之研究主題二即在探討新產品開發未獨立於正常產品，對生產成本與生產效率造成之影響。 　　在產品少量多樣之產業，如何兼顧客戶需求及設備產能之充分運用，是生產排程人員必須面對的重要課題。生產排程之方式不僅會影響整體之產能運用，更會影響產品生產的作業及資源之耗用，因而本研究之研究主題三即在探討生產排程方式對生產成本與生產效率之影響。 　　本研究採取實地（Field）及實地實證（Field Empirical）研究的方式進行。本研究以國內某鋼鐵廠之煉鋼段為實證對象，並以民國88年5月的生產批次為樣本。為了對個案公司及其產業有足夠的了解，筆者在民國八十七年十月至民國八十八年六月之期間內，每週約花費二至三天的時間，利用訪談、觀察、及閱讀書面資料等方式，重新了解各種產品耗用資源的情況，並以作業制成本制度之精神重新計算各批產品成本。 　　生產成本迴歸分析結果顯示，產品複雜性及新產品開發對生產成本皆有不利之影響性，生產排程方式亦會對生產成本造成影響。 　　關於生產效率分析方面，以效率值為反應變數之迴歸分析結果顯示，產品複雜性及新產品開發對生產效率皆有不利之影響性。而生產排程方式亦會對生產效率造成影響。 　　總上所述，本研究發現，影響生產成本與生產效率之因素眾多，從產品特色到生產流程皆有可能性。而影響製造費用之因素，亦會影響生產效率，故透過對製造費用之控制，可進一步達成對生產效率之改善。 / With 21 century, an enterprise will face the 3C times(Customer, Change, Competition). It has became the most important issues for surviving that how to respond customers rapidly, how to keep flexibility, how to control cost effectively, how to allocate resources appropriately, and how to improve efficiency. 　　The enterprise continues to enhance the features of products to satisfy customers. Then, the diversity and complexity of products will influence production cost and production efficiency. One topic of this research is to explore products diversity how to influence production cost and production efficiency. 　　R&D has became an important index of competitive ability in domestic and overseas enterprises. Because of the restriction of resources, it becomes an interesting issue that how to allocate resources between production and R&D. One topic of this research is to explore R&D that is dependent of normal production how to influence production cost and production efficiency. 　　In the industry of products diversity, production planners must look after customer's needs and equipment's capacity. Production planning will influence not only the use of equipment's capacity, but also production activities and resources used. The other topic is to explore production planning how to influence production cost and production efficiency. 　　The study is field and field empirical study. A steel-making department of a steel plant is our research object, and the production jobs in May are our samples. In order to be familiar with our research object and the industry, we immerse ourselves into the environment two or three days per week, and use interviews, observation, and papers reading to understand each product how to consume resources. We also calculate each product cost in Activity-Based System. 　　The result of production cost regression shows that product complexity and R&D will effect adversely production cost. Production planning also will influence production cost. 　　About production efficiency analysis, the regression with a dependent variable of CCR shows that product complexity and R&D will effect adversely production efficiency. Production planning also will influence production efficiency. 　　In short, the study shows that many factors will influence production cost and production efficiency, and it is possible from product features to production process. The factors that influence overhead also influence production efficiency, so we can improve production efficiency by controlling overhead.

Syftet med det här examensarbetet är att undersöka om det är möjligt att överföra hallbyggnadsteknik till produktion av småhus för att sänka produktionskostnaderna. Studien visar att hallbyggnadsteknik enkelt går att överföra till en villa. Dessutom blir det billigare att bygga klimatskalet med vårt byggsystem jämfört med ett traditionellt prefabricerat småhus. Genom detta system kan den totala byggkostnaden för villan i jämförelsen sänkas med 3-10 % beroende på vilket fasadmaterial som väljs. / The aim with this diploma work is to see if it is possible to transfer the technology used for industrial buildings to the production of small houses to lower the production costs. In the report, we show that the industrial building technology is possible to transfer to a small house. It also becomes more efficient to build the climate shell with our construction system compared with a traditional prefabricated small house. The total construction cost can with our system be reduced with 3-10 % depending on which facade material that is chosen.

<p>Syftet med det här examensarbetet är att undersöka om det är möjligt att överföra hallbyggnadsteknik till produktion av småhus för att sänka produktionskostnaderna. Studien visar att hallbyggnadsteknik enkelt går att överföra till en villa. Dessutom blir det billigare att bygga klimatskalet med vårt byggsystem jämfört med ett traditionellt prefabricerat småhus. Genom detta system kan den totala byggkostnaden för villan i jämförelsen sänkas med 3-10 % beroende på vilket fasadmaterial som väljs.</p> / <p>The aim with this diploma work is to see if it is possible to transfer the technology used for industrial buildings to the production of small houses to lower the production costs. In the report, we show that the industrial building technology is possible to transfer to a small house. It also becomes more efficient to build the climate shell with our construction system compared with a traditional prefabricated small house. The total construction cost can with our system be reduced with 3-10 % depending on which facade material that is chosen.</p>

Made available in DSpace on 2015-03-26T14:02:13Z (GMT). No. of bitstreams: 1 texto completo.pdf: 962652 bytes, checksum: cf8bc0c647f3c6a06fda66548464ebac (MD5) Previous issue date: 2008-09-08 / This work was carried out to identify technical and economic reference-indicators in four mesoregions in the state of Minas Gerais: Central Mineira, Southern and Southeastern Minas Gerais, Triangulo Mineiro / Alto Paranaiba and Vale do Mucuri. A total of 318 dairy farms, participants in the Educampo- Leite /Sebrae MG Program, were grouped into these four mesoregions. Data were analyzed from May 2006 to April 2007 and corrected by the Fundação Getulio Vargas GPI-IA (General Price Index for Internal Availability) for April, 2007. Mean analyses were conducted for the technical and economic variables, according to the different regions evaluated. Linear correlations were adjusted between capital/land remuneration rate and the technical and economic variables for the set of data and for the different regions evaluated. The statistical procedures were carried out through the SAS program (PROGLM), with 0.10 being adopted as the critical level of probability for type I error. Reference- indicators showing greater correlation between production technology and business profitability (P < 0.10) were contracted labor expenditure over gross income, input expenditure over gross income, lactating cows/hectare, milk liters/hectare/year, milk productivity /lactating cow, capital stock invested/produced milk liter, total operational cost and net margin, obtained in the dairy farms of the four Minas Gerais mesoregions. The same tendency was observed in the global analysis of these regions, in comparison with efficient reference-indicators that have been used in various research works, pointing to the need of identifying and quantifying such indicators periodically and regionally in the state of Minas Gerais. / Desenvolveu-se este trabalho com o objetivo de identificar indicadores de tamanho, técnicos e econômicos-referência em quatro mesoregiões do Estado de Minas Gerais: Central Mineira, Sul/Sudoeste de Minas, Triângulo Mineiro/Alto Paranaíba e Vale do Mucuri, assim como o comportamento destes mesmos indicadores nas referidas regiões. Foram utilizadas 318 propriedades leiteiras, participantes do Projeto Educampo Leite/Sebrae-MG, agrupadas nas quatro mesorregiões. O período de análise dos dados foi de maio de 2006 a abril de 2007, corrigidos pelo IGP-DI (índice geral de preços de disponibilidade interna) da Fundação Getúlio Vargas, para abril de 2007. Primeiramente procedeu-se às análises de médias para variáveis técnicas e econômicas, de acordo com as diferentes regiões avaliadas. Posteriormente procedeu-se às correlações lineares ajustadas entre a taxa de remuneração do capital com terra (TRCCT) e as variáveis técnicas e econômicas para o conjunto de dados e para as diferentes regiões avaliadas. Todos os procedimentos estatísticos foram realizados por intermédio do programa SAS (PROGLM), adotando-se 0,10 como nível crítico de probabilidade para o erro tipo I. Os indicadores-referência e de maior correlação entre a tecnologia de produção e rentabilidade do negócio (P<0,10), foram gasto com mão-de- obra contratada sobre a renda bruta da atividade (%), gasto com concentrado sobre a renda bruta da atividade (%), litros de leite por hectare por ano (l/ha/ano), estoque de capital empatado na atividade por litro de leite produzido (R$/l), obtidos nas quatro mesorregiões do Estado de Minas Gerais. A mesma tendência foi observada na análise global destas regiões, em comparação com indicadores-referência de eficiência que vêm sendo utilizados em vários trabalhos de pesquisas, apontam para a necessidade de identificação e quantificação desses indicadores de forma periódica e regionalizada, em nível de Minas Gerais.

Made available in DSpace on 2015-03-26T14:02:14Z (GMT). No. of bitstreams: 1 texto completo.pdf: 1512895 bytes, checksum: 53c20d2b11719ca38b1cf28150433769 (MD5) Previous issue date: 2009-02-12 / The objective of this work was avaluated the study accomplished in the VITÓRIA CERTIFICADORA AGROPECUÁRIA, in VITÓRIA CITY,ES, to describe about traceability and bovine certified origin, the productive bovine meat chain structure, the consumer demand and evaluate the critical points due to control application system. Brazil is most great productor of bovine meat by less production cost in the world. The bovine certified become necessary from demands of the European global market. It is possible to trace a bovine since it was born till the slaughter with the certified origin, making possible the knowledge of advance and all sanitary management made by itself. There are several certified origin system in the world, in distinction the Australian System, French and the United Kindon due to technology of inquire implanted. The system used in Brazil named Serviço de Rastreabilidade da Cadeia Produtiva de Bovinos e Bubalinos SISBOV, that is chaging to optimization. It is a new system up to just the animals destined for export trade. / Este trabalho foi escrito com base no estudo realizado na Vitória Certificadora Agropecuária, em Vitória, ES, com o objetivo de descrever sobre a rastreabilidade e certificação de origem bovina, a organização da cadeia produtiva da carne, exigências do consumidor e avaliar as dificuldades e benefícios decorrentes da aplicação de sistemas de controle. O Brasil é o maior produtor mundial de carne bovina com baixo custo de produção. A certificação de origem torna-se necessária a partir das exigências de mercados externos. Com a certificação de origem é possível rastrear um bovino desde o nascimento até o abate, tornando possível o conhecimento de toda a movimentação e todo o manejo sanitário praticado sobre o mesmo. Existem vários sistemas de certificação de origem no mundo, destacando os Sistemas Australiano, Francês e do Reino Unido devido à tecnologia de informação implantada. O sistema utilizado no Brasil é denominado Serviço de Rastreabilidade da Cadeia Produtiva de Bovinos e Bubalinos SISBOV, que passa por modificações com fins de otimização. É um sistema novo, direcionado apenas aos animais destinados á exportação.

Made available in DSpace on 2014-08-20T13:44:47Z (GMT). No. of bitstreams: 1 dissertacao_leandro_munaretto_granella.pdf: 204428 bytes, checksum: 0457f8c911627898fddf3bcd7a06da1e (MD5) Previous issue date: 2011-11-30 / Each company in the field of seed production, within its own peculiarities, has a final cost to deliver its customer a product of quality. The objective of the current work was to analyze and discuss the fundamentals of how the items that, make up the final cost of the seed product of KESOJA SEED. It s important for the company, not only from the profitability aspect, but, mainly, the management of the analysis of the weight of these items. The components of fixed costs were appraised, taking as most relevant aspects, machinery depreciation, facilities improvements, followed by fixed labor costs. Considering variable costs and sales expenses, eighteen items in the total were evaluated. Besides the cost of raw material which is responsible for 70% of the final product sale, Royalties, also, had significant impact, reaching 10% and energy costs, technical responsibility , bagging and unrecoverable breake had an impact of 3% each, in the final product cost of the company. The cost analysis issued by the company, compared to the real cost obtained through this work, showed some distortions and this was considered, either, higher or lower, in many items, as well as the suppression of others. It is possible to determine that the seed production activity is profitable for the company. / Cada empresa do ramo de produção de sementes, dentro de suas particularidades, tem um custo final para entregar ao seu cliente um produto com qualidade. O presente trabalho objetiva a análise e discussão, no ambiente particular da empresa KESOJA SEMENTES, dos fundamentos e da formação dos itens que compõem o custo final do produto Semente. É importante para a empresa, não só do ponto de vista de rentabilidade, mas principalmente gerencial, da análise do peso desses itens. Foram avaliados os componentes do custo fixo, sendo o item de maior relevância a depreciação de máquinas e benfeitorias, seguido da mão de obra fixa. No que tange ao custo variável e ás despesas de venda, foram avaliados dezoito itens no total, sendo que, além do custo da matéria-prima, que é responsável por aproximadamente setenta por cento do custo final de venda do produto, tiveram peso importante os Royalties, que chegaram próximo a dez por cento. Já as fontes de energia, o Responsável Técnico, a sacaria e a quebra irrecuperável, tem um impacto aproximado de 3% cada um, no custo final de venda do produto Semente da empresa. Ao comparar o custo elaborado pela empresa e o real, elaborado neste trabalho, pode-se observar distorções, tanto para maior como para menor, em muitos itens, bem como a supressão de outros. Pode-se constatar que a atividade Produção de Sementes é rentável para a empresa.

Yes / Solar energy, amongst all renewable energies, has attracted inexhaustible attention all over the world as a supplier of sustainable energy. The energy requirement of major seawater desalination processes such as multistage flash (MSF), multi-effect distillation (MED) and reverse osmosis (RO) are fulfilled by burning fossil fuels, which impact the environment significantly due to the emission of greenhouse gases. The integration of solar energy systems into seawater desalination processes is an attractive and alternative solution to fossil fuels. This study aims to (i) assess the progress of solar energy systems including concentrated solar power (CSP) and photovoltaic (PV) to power both thermal and membrane seawater desalination processes including MSF, MED, and RO and (ii) evaluate the economic considerations and associated challenges with recommendations for further improvements. Thus, several studies on a different combination of seawater desalination processes of solar energy systems are reviewed and analysed concerning specific energy consumption and freshwater production cost. It is observed that although solar energy systems have the potential of reducing carbon footprint significantly, the cost of water production still favours the use of fossil fuels. Further research and development on solar energy systems are required to make their use in desalination economically viable. Alternatively, the carbon tax on the use of fossil fuels may persuade desalination industries to adopt renewable energy such as solar.

Yes / Reducing the cost of fresh water has always been a major concern in the desalination industry. A solar powered hybrid multi-effect distillation and reverse osmosis desalination plant (MED+RO) has been designed and optimised from an economical point of view in a previous work by the same authors. In the present study, the possibility of coupling the desalination plant with a photovoltaic (PV) solar farm is investigated, with the aim of generating electricity at low cost and in a sustainable way. A detailed mathematical model for the PV system has been implemented from the literature. Interestingly, the model can predict the cost of the PV system in terms of capital cost and electricity cost per kWh considering the input data of solar irradiation, duration of daylight and technical specification of a real solar module. Consequently, the solar PV model has been combined with the desalination model, which enables to estimate the cost of fresh water per cubic meter. Data about four locations, namely Isola di Pantelleria (IT), Las Palmas (ES), Abu Dhabi (UAE), and Perth (AUS), have been used to economically test the feasibility of installing the proposed plant, and especially of the PV solar farm.