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Custos para controle e controladoria estratégica: otimização de resultados.

2026-01-21T00:00:00Z

Título: Custos para controle e controladoria estratégica: otimização de resultados. Autor(es): CARVALHO, Josué de Lima; CARDOSO, Maria Solange Pinto; CONCEIÇÃO, Geiciele Duarte da; OLIVEIRA, Raimunda Macilena da Silva de Abstract: The objective of this article is to discuss, based on the relevant literature, how cost control, in a strategic way, contributes to the optimization of the results obtained by the companies, focusing on the use of Activity-Based Costing Method (ABC). This is a bibliographic analysis on the cost of control and strategic controller, using 3 examples found in the literature. The use of the Activity-Based Costing Method (ABC) has proved to be a great option to be used even by companies of different sizes and segments.

Ultrasound spectroscopy as an alternative method to measure the physical-chemical constituents of buffalo milk.

2024-11-06T00:00:00Z

Título: Ultrasound spectroscopy as an alternative method to measure the physical-chemical constituents of buffalo milk. Autor(es): MELO, Waldjânio de Oliveira; MONTEIRO, Bruno Moura; CHAVES, Luciara Celi da Silva; SANTOS, Eduardo Riodades Daher; SOUZA, Damazio Campos de; AMORIM, Bianca Souza de; FARIA JÚNIOR, Sebastião Pereira de; RIBEIRO FILHO, José Dantas; FATURI, Cristian; VIANA, Rinaldo Batista Abstract: This study aimed to use ultrasound spectroscopy for the determination of the physical-chemical characteristics of buffalo milk and compare it to theinfrared method. Levels of fat, protein, lactose and non-fat solids (NFS) were determined in milk samples of 22 buffaloes (n = 383) with initial milk production of 6.97 ± 1.55 litres. The respective average results for the fat, protein, lactose and NFS of the individual samples were 6.31%, 3.81%, 4.99% and 9.75% for the infrared method-PO ANA 009 and 7.16%, 2.5%, 6.28% and 9.41% using ultrasound spectroscopy. There were significant differences (P<0.0001) in the levels of all of the components analysed between the two methods studied. Results obtained in the analyses using the ultrasonic milk analyser (Ekomilk Total®) were different from those obtained by the infrared method-PO ANA 009 (ESALQ), but they showed a high positive correlation for fat (r =0.84108, P<0.0001), moderate correlation for NFS(r=0.71284 P = 0.0022), low correlation for lactose (r= 0.32197; P<0.0001) and the absence of correlation for protein(r= -0.00284, P<0.0001). Therefore, ultrasound spectroscopy can be used forthe determination of fat. For the other constituents of buffalo milk, in order to use the ultrasonic analyser, it is suggested that further studies should be conducted for technical and methodological adjustments.

Governança de uso dos recursos no manejo florestal comunitário: o caso emblemático da Reserva Extrativista Verde para Sempre na Amazônia

2023-06-05T00:00:00Z

Título: Governança de uso dos recursos no manejo florestal comunitário: o caso emblemático da Reserva Extrativista Verde para Sempre na Amazônia Autor(es): LIMA, César Augusto Tenório de; ALMEIDA, Oriana Trindade de; RIBEIRO, Maria Creusa da Gama; SILVA, Maria Margarida Ribeiro da; PEREIRA, Stefany de Souza; BELÉM, Técia Júlia Carvalho de; LIMA, Raiceli Maria da Costa Palha de Lima; MENEZES, Marlon Costa de Abstract: The initiatives of community governance in forest management are still far from effectively becoming institutional arrangements decentralized from the public power. There is still a strong dependence on the State in supporting the organization, planning, and means of use of natural resources. This dependence is also evident in partnerships with non-governmental organizations, which has shown little effectiveness in the actions and community empowerment in the long term. In the Para Amazon there are few examples of cases that have resulted in the protagonism of traditional peoples and communities, with regard to the common use of forest resources. This research aims to describe the experience of five riverside communities from the Verde para Sempre Extractive Reserve, located in the municipality of Porto de Moz, in western Pará State, where they took the initiative to implement a community-based model of resource management, with forest exploration in the logic of adaptive management, according to their conditions and needs. Here we present how this model, called "local governance", was built in a participative way, which enabled the process of direct management by the communities, where they articulated with the actors involved through a formal partnership, without disregarding the interests of the users. The results revealed that the studied communities have advanced satisfactorily in reaching their goals, being considered promising initiatives that can be multiplied. It was observed that, based on this case, which is considered emblematic, the RESEX management body has adopted a collaborative co-management posture, to the point of being able to recognize this governance model and make it possible to redefine community forest management, which today is considered technicist. The article shares socio-environmental perceptions and lessons learned from five years of empirical observation (2010-2015), in order to contribute to this debate that is still in its early stages.

Informação gênero-sexualidade: um estudo teórico, prático e epistêmico no âmbito das políticas de indexação

2020-09-01T00:00:00Z

Título: Informação gênero-sexualidade: um estudo teórico, prático e epistêmico no âmbito das políticas de indexação Autor(es): SANTANA, Sérgio Rodrigues de; GIRARD, Carla Daniella Teixeira; COSTA, Daniel Jackson Estevam da; MELO, Maytê Luanna Dias de; GIRARD, Cristiane Marina Teixeira Abstract: From the most remote contexts on, we have created and used words and terms to represent the phenomena of the physical and metaphysical world. The terminology gender-sexuality information are the official and scientific informational and communicational content that are produced and disseminated through the for the lesbian, gay, bisexual, transgender, queer, intersex, asexual, and others (LGBTQIA+) networks, the use of which has the potential to close the anomalous states for knowledge. Therefore, it is urgent to discuss, as weel as reflect about its use viewing the indexing policies, highlighting the representation of information from the thematic indexing, viewing the theoretical, technical and epistemic aspects considering the physical, digital and hybrid library systems as a digital repository institutional. This research has a quali-quanti approach and interdisciplinary inclination of the authors and authors with Social Responsibility as an epistemic vector, highlighting the ethics through the Standpoint of Speech and empathy through the Standpoint of sensitivity. This research is characterized as bibliographic, because it considers the production and review of scientific literature to understand its advances, problems, efficiency and effectiveness regarding information retrieval. At the theoretical level, the research was supported by aspects of information representation and terminological studies. As praxis in applied reality, the data base Brapci from Information Science field was figured the locus of the research, where was done the survey about LGBTQIA+ content that characterized the experiment to articulate theory and practice visualizing the epistemic aspects. The addition of the terminology gender-sexuality information as a indexing tool in indexingpolicies field, in addition to minimizing the reductionist and superficial logic of representations of realities, subjectivities and diverse bodies in the production processes and, above all, dissemination of information, can promote an individual search that consider a particular body, subjectivity, profile and / or spectral, as a general search that visualizes analysis of academic production.