Made available in DSpace on 2015-04-11T13:52:37Z (GMT). No. of bitstreams: 1 Francisco de Assis Mourao.pdf: 556410 bytes, checksum: 41f775f283a51ff5b6d559081c88f3e4 (MD5) Previous issue date: 2012-12-29 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Some municipalities of Amazonas, in Brazil among others, have in the explotation of mineral resources one significant source of tax revenue. However, these recipes do not appear compatible with the volume of resources extracted from their basements when the transfers occur ICMS. These transfers should meet exactly the concept of Value Added enshrined by economic theory, which underpins the National Accounts of the economy of a country. Since this mismatch occurs, then, the concept deserves to be revised to incorporate solely the concept of cost of exploitation of natural resources dormant when they are inserted in the production process. Taking this assumption into account, the aim of this research was to build a Methodological towards providing a better understanding and way of calculating the value added when referring to natural resources latent. In terms of specific objectives aimed at: a) Conduct a critical literature review on the concept of added value and fundamentals that guide their use for purposes of redistribution of Tax on Goods and Services (ICMS), and must be passed municipalities in the amount of the installment scheduled constitutionally b) Providing a broader view about the latent natural resources, in order to clarify their understanding as factors of production, c) Building a methodology for calculating the value added in terms of the Constitution and present a case study, stating the application of the concepts covered in the proposed methodology, developed in a city in the state of Amazonas, specifically the city of Coari. For the conformation of the methodology started with the theoretical framework embodied in the need to measure all the economic system, especially in the case of the wealth generated in any region. For this reason the concept of Value- Added VA being the core element of the Theory of Social Accounting, was used for the empirical verification of the actions, as this concept is effectively used to organize income statistics regional and / or national level. Based on a methodology similar to the production function of the neo-classical economists approach the VA was performed using the concept of Productive Process General-PPG, which established that the cost of extraction of natural resources Latent-cortex is embodied VA itself in these raw materials latent result of the sum of all costs of the factors applied in the extraction of such resources, yet its commercialization extent that such materials are to be valued at market. It is the end that the VA (at cost factor cf) of the products from underground Coari / AM was computed by the method Latent Natural Resources, 8.62% participates in the formation of VA (at the cost of factors cf) of the state of Amazonas, and that such interest from the point of view of IBGE, results in only 2.77%. This difference of 170% between the macro-regional indicators in question, if considered, would fix a social injustice in favor of Coari. / Alguns municípios do Amazonas, entre outros no Brasil, têm na exploração de recursos minerais fonte expressiva de receitas fiscais. No entanto, estas receitas não se mostram compatíveis com o volume de recursos extraídos de seus subsolos, quando ocorrem os repasses do ICMS. Estes repasses deveriam atender, exatamente, o conceito de Valor Adicionado, consagrado pela Teoria Econômica, que embasa a Contabilidade Nacional da economia de um país. Dado que ocorre essa incompatibilidade, então, o conceito merece ser revisado no sentido de incorporar tão somente o conceito de custo da exploração dos recursos naturais latentes, quando estes se inserem no processo produtivo. Levando essa hipótese em conta, o objetivo desta pesquisa foi construir um adendo metodológico no sentido de dar uma melhor compreensão e forma de cálculo do Valor Adicionado quando se referir aos recursos naturais latentes. No plano dos objetivos específicos visa-se: a) Realizar uma revisão bibliográfica crítica sobre o conceito de valor adicionado e os fundamentos que norteiam sua utilização para fins de redistribuição do Imposto sobre Circulação de Mercadorias e Serviços (ICMS), e que devem ser repassadas aos municípios no montante da parcela constitucionalmente prevista; b) Fornecer uma visão ampliada acerca dos recursos naturais latentes, de modo a esclarecer o seu entendimento como fatores de produção; c) Construir uma metodologia para cálculo do valor adicionado nos termos da Constituição Federal e apresentar um estudo de caso, onde conste a aplicação dos conceitos abordados na metodologia proposta, desenvolvido em um Município do Estado do Amazonas, mais especificamente o Município de Coari. Para a conformação da metodologia partiu-se do marco teórico consubstanciado na necessidade de tudo medir no sistema econômico, mormente em se tratando da riqueza gerada em qualquer região. Por essa razão o conceito de Valor Adicionado-VA sendo elemento basilar da Teoria da Contabilidade Social foi utilizado para a verificação das ações empíricas, uma vez que tal conceito é efetivamente utilizado para organizar as estatísticas da renda regional e/ou nacional. Com base numa metodologia análoga à função de produção dos economistas neo-clássicos, a abordagem do VA foi realizada utilizando-se o conceito de Processo Produtivo Geral-PPG, o que permitiu estabelecer que o Custo da Extração dos Recursos Naturais Latentes-CTEX se consubstancia no próprio VA dessas matérias primas latentes, fruto do somatório de todos os custos dos fatores aplicados na extração dos mencionados recursos, até o momento de sua comercialização, ponto em que tais materiais passam a ser valorados em mercado. Verificou-se ao final, que o VA (ao custo dos fatores-cf) dos produtos do subsolo de Coari/Am, se calculado pela metodologia do Recursos Naturais Latentes, participa com 8,62% para a formação do VA(ao custo dos fatores cf) do Estado do Amazonas, sendo que, essa mesma participação do ponto de vista do IBGE, resulta em apenas 2,77%. Essa diferença de 170% entre os indicadores macrorregionais em questão, se fosse levada em consideração, repararia uma injustiça social a favor de Coari.

A maior parte das emissões de CO2 do concreto origina-se na produção do cimento. A estratégia tradicional de minimização da pegada de CO2 tem privilegiado o grau de substituição do clínquer. O trabalho examina o impacto dessa estratégia e também a influência da escolha do fornecedor de cimento sob a ótica de sua matriz energética, a variação do consumo de cimento para concretos de mesma resistência e do desvio padrão do processo produtivo de acordo com o controle do processo de produção do concreto. O método de trabalho inclui dados de revisão bibliográfica, normalização técnica e dados de central de concreto. A estratégia tradicional de escolha do tipo de cimento baseando-se em seu teor de clínquer mostra-se incompleta, pois há uma grande variação e sobreposição dos teores de clínquer permitidos nas normas técnicas brasileiras. No momento atual estima-se que a indústria cimenteira nacional utilize praticamente toda a escória de alto forno gerada no país e a quase totalidade das cinzas de melhor qualidade. Dessa forma, aumentando a demanda de cimento, a produção de clínquer aumenta, e o teor de adições no clínquer diminui dentro das extensas faixas permitidas pelas normas técnicas. Nesse cenário, a seleção de um tipo de cimento em detrimento de outro pode reduzir o impacto de uma obra específica, embora não traga necessariamente benefícios ambientais para o país. A troca da matriz energética por carvão vegetal de madeira de florestas plantadas pode minimizar a parcela de emissões provenientes de combustíveis do cimento, diminuindo a emissão de 350 kg para 10 kg de CO2 por tonelada de clínquer produzida. A eficiência do processo de formulação do concreto apresenta grande potencial para diminuir a quantidade de cimento utilizada no concreto, diminuindo, assim, as emissões totais de CO2 do concreto. Os dados levantados apontam uma variação de consumo de cimento de mais de 100% para concretos de mesma resistência. A influência do desvio padrão das condições de produção apresenta potencial menor para a diminuição das emissões, diminuindo no máximo 13% o consumo de cimento no concreto. A combinação das quatro estratégias estudadas demonstra a complexidade da emissão do concreto e o grande potencial para mitigar suas emissões de CO2. A necessidade de informações específicas sobre a emissão dos cimentos, seu teor de clínquer e sua matriz energética, uma técnica de dosagem otimizada e um controle das condições de produção do concreto demonstram que há, tanto para fornecedores de matérias primas do concreto quanto para os usuários e produtores do concreto, muito a ser feito para minimizar as emissões deste material tão consumido. / Most of concretes CO2 emissions originate from cement production. The traditional strategy for minimizing the CO2 footprint of concrete has favored the degree of clinker replacement. This paper examines the impact of this strategy and also the influence of the choice of the cement supplier based on the fuel composition in cement production, the variation of cement usage in concretes of the same strength and the standard deviation of the production process of concrete based on the control of its production process. The method of work uses data from literature, technical standards and data from a concrete central. The traditional strategy of the choice of cement type based on its clinker content is insufficient due to the extensive and overlapping clinker content range of different cement types allowed in Brazilian technical standards. At the present time, it is estimated that the cement industry utilizes all of the blast furnace slag generated in the country and nearly all quality fly ash. Consequently, if there is an increase in the demand for cement, there is an increase in clinker production, and the rate of additions to the clinker decreases, respecting the extensive limits permitted by technical standards. In this scenario, the selection of blast furnace slag cement and fly ash cement does not necessarily offer environmental benefits to the country as a whole and does not demonstrate a global impact, despite the possibility of benefiting specific construction sites. The substitution of the fuel mix for coal from planted forest wood can lower the portion of cement emissions due to fuel burning from 350 kg to 10 kg of CO2 per tonne of clinker produced. The efficiency of the concrete mix formulation shows great potential to lower the amount of cement usage in concrete, thus lowering the total CO2 emissions of concrete. The data presented point to a variation of more than 100% of cement content in concretes of the same strength. The influence of the standard deviation of the production process shows smaller impact on lowering concrete CO2 emissions shows that there is a maximum potential of 13% of lowering cement content in concrete. The combination of the four strategies studied demonstrates the complexity of concretes emissions and the great potential for mitigating its CO2 emissions. The need for information on cements specific emissions, its clinker content and fuel mix, the concrete mix formulation and the variability of the production process of concrete show that there is, for concrete raw material suppliers as well as concrete producers and users, a lot to be done to minimize the emissions of this widely consumed material.

Made available in DSpace on 2016-08-17T14:52:46Z (GMT). No. of bitstreams: 1 Jose Pinheiro de Moura.pdf: 2210496 bytes, checksum: 1838e13fe37d76069ab54519b694f6e6 (MD5) Previous issue date: 2003-04-15 / In this work is presented the development and implementation of an Expert System to detect faults and decision making over the faults of mineral belt conveyors. This system applies artificial intelligence techniques to help the operator s decision making during the production process. It uses the CommonKADS reference methodology for knowledge acquisition and modeling. In this approach is also emphasized the difficulties in getting accurate and qualitative information, to support the decision making, and provide the users with highly trustable mechanisms able to analyze, select and drive to them the right information, meeting the demanded requisites for optimum performance during the operation of the belt conveyor. / Neste trabalho apresenta-se o desenvolvimento e implementação de um sistema especialista para identificação de falhas e tomada de decisão em correias transportadoras de minério. Este sistema aplica técnicas de inteligência artificial para auxiliar o operador na tomada de decisão durante o processo produtivo. Utiliza-se a metodologia de referência CommonKADS para aquisição e modelagem do conhecimento. Neste trabalho também enfatiza-se as dificuldades para obter informação, precisa e qualitativa, para apoiar tomadores de decisão e fornecer aos usuários um mecanismo altamente confiável para analisar, selecionar e direcionar-lhes a informação correta, desta forma cumprindo os requisitos exigidos para o desempenho ótmo da produtividade durante a operação de uma correia transportadora de minério.

Actualmente, la ingeniería de software ha propuesto múltiples técnicas para mejorar el desarrollo de software, sin embargo, la meta final no ha sido satisfecha. En muchos casos, el producto software no satisface las necesidades reales de los clientes finales del negocio donde el sistema operará. Uno de los problemas principales de los trabajos actuales es la carencia de un enfoque sistemático para mapear cada concepto de modelado del dominio del problema (modelos organizacionales), en sus correspondientes elementos conceptuales en el espacio de la solución (modelos conceptuales orientados a objetos). El principal objetivo de esta tesis es proveer un enfoque metodológico que permita generar modelos conceptuales y modelos de requisitos a partir de descripciones organizacionales. Se propone el uso de tres disciplinas, distintas pero complementarias (modelado organizacional, requisitos de software y modelado conceptual) para lograr este objetivo. La tesis describe un proceso de elicitación de requisitos que permite al usuario crear un modelo de negocios que representa la situación actual del negocio (requisitos tempranos). Nosotros consideramos que este modelo, el cual refleja la forma en la que se implementan actualmente los procesos de negocio, es la fuente correcta para determinar la funcionalidad esperada del sistema a desarrollar. Se propone también un proceso para identificar los elementos que son relevantes para ser automatizados a partir del modelo de negocio. Como resultado de este proceso se genera un modelo intermedio que representa los requisitos del sistema de software. Finalmente, presentamos un conjunto de guías sistemáticas para generar un esquema conceptual orientado a objetos a partir del modelo intermedio. Nosotros también exploramos, como solución alternativa, la generación de una especificación de requisitos tardíos a partir del modelo intermedio. / Martínez Rebollar, A. (2008). Conceptual schemas generation from organizacional model in an automatic software production process [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/3304 / Palancia

This master´s thesis is focused on technological designing in a small company ENGITEC Motosport s.r.o. In first theoretical part of the thesis is this subject described in detail and analyzed in terms of economic and technical aspect. Next part describes the current state of the company and the production hall as well with keep on its current layout. In the following chapters is chosen piston-shaped component, which is manufactured by the company and three different variants of the piston production. Then one of them is selected, to which all related capacities calculations are made. In the final part of the thesis is proposed the relevant final layout of the hall and there is also the technical-economic evaluation of the most relevant variant included. Key words

The diploma thesis is focused on proposal of workplace modification according to the lean manufacturing methodology (DMAIC). The target is to minimize the wasting and to increase the production efficiency based on LEAN tools implementation. The theoretical part of the thesis defines the basic terms, such as primarily lean production, DMAIC, wasting. In the practical part there is at problem analysis using the DMAIC method, then the proposal for improvement is solved, that contains reduction of wasting, process of the project, timetable, costs and implantation of the solution, finally there is evaluated the benefit.

The diploma thesis deals with the analysis of surface texture parameters during pistol production. The aim of the diploma thesis was to formulate requirements for pistol quality, to analyze the existing production process of the chosen pistol component, to analyze the texture of the functional surface after selected technological operations with a proposal for correction of the manufacturing process and recommendations for practice. The work includes mapping the life cycle of the pistol with a focus on the technological procedure of processing the main part of the pistol - the slide of the pistol. The surface texture of surface texture is also described, depending on the measurement of the defined area. Based on 250 measured and evaluated surface texture parameters, recommendations for correction of the manufacturing process and recommendations for the design and development of the pistol were formulated.

Anthropocentric Turn of Late Capitalism Abstract Bc. Radek Holodňák This paper constitutes the first step towards a complex description of the transformation of production relationships under late capitalism while paying special attention to the theme of human emancipation. The author sets as his goal to study how corporations unknowingly apply Marx's concept of the 'species being', a being which constitutes itself in the process of work, with the aim of keeping capitalist production efficient and up to date with current demand. To accomplish this, explanations of the concepts 'alienated labour' and 'species being' are presented, drawing mainly from Marx's Economic and Philosophic Manuscripts in the context of the evolution of human organizations as described by Frederic Laloux in Reinventing Organizations. The first chapter introduces theses concerning the tendency of capitalism to overcome and outlive itself due to the realization of the inner antinomies. One of the manifestations of this phenomenon is the so-called anthropocentric turn in which the centre of interest of late-capitalist production is shifted from material goods to man. This anthropocentric turn, enabled by unique material conditions, introduces fundamental changes to the production process, work organization, and workplace relationships...

Thesis (Ph.D. (Commerce)) -- University of Limpopo, 2021 / This research aimed to develop a costing model for the African Complementary and Alternative Medicines (ACAM) health practitioners to improve their products and services’ decision-making process. This research aim drew support from fundamental objectives, which includes amongst others, the identification of the current product and service costing approaches used by the ACAM practitioners and how this supports their decision-making, the development, and adoption of a costing model for ACAM practitioners to capture products and services’ cost information for improved health care service delivery. Furthermore, it sought to understand the challenges faced by ACAM practitioners in adopting the proposed costing model. The research applied a qualitative action research method. Data collection was through interview method from twenty-six ACAM health practitioners in six ACAM health care facilities. Data were collected after two research cycles in the field study through action research procedures. The participants were drawn from five South African provinces. The main data was gathered through face-to-face semi-structured interviews, documentation, and direct observation to enhance the research validity and reliability. The data were analysed systematically using thematic analysis The findings reveal that the study succeeded in providing more accurate cost data for each product and assist in the planning, control and decision making for the ACAM practitioners. The research contributes academically and to practice by successfully narrowing the gap between ACAM researchers and cost accounting researchers by providing a practical costing model based on solid practical and academic foundation. The researcher recommends that the South African ACAM facilities need to adopt and implement the ACAM costing model because it will provide them with more accurate cost data for the provision of each service and products and help in making effective and reliable decisions. Key words: Cost accounting practice, ACAM health facilities. ACAM health practitioners, ACAM Colonisation, ACAM Healing, Contingency Theory, Production Theory, Cost Elements, Costs Classification. ACAM Production Process

The process of producing entertaining video and films is complicated and time consuming. One of the complicated parts of post-production of entertaining content is getting feedback and reviewing the draft edit. After the filming process of a series or a film completed, the editors start working on the cut materials. This is a stage in the process where the editor will get their cut reviewed and receive feedback from different teams on the rough-cut or editor cuts. Today the review and the feedback between the editor and reviewer is done online directly through email.