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O objetivo deste estudo é verificar como a análise multidimensional dos custos logísticos pode contribuir à gestão de uma empresa prestadora de serviços contábeis. Para mostrar a relevância da análise multidimensional dos custos logísticos, como ferramenta para auxiliar o gestor na tomada de decisão, foi realizada uma pesquisa bibliográfica e o estudo de caso em uma empresa de contabilidade, durante o mês de Maio/2018, em que foram coletados dados por meio de entrevistas realizados junto ao sócio da empresa. As análises foram baseadas na Lucratividade Direta por Cliente (LDC) e Lucratividade Direta por Serviços (LDS). Os resultados encontrados são provenientes da análise da LDC e da LDS, comprovando que a análise multidimensional dos custos logísticos é uma ferramenta relevante para auxiliar o empresário desse segmento a tomar decisões que colaborem com o aumento da lucratividade da empresa, através do conhecimento de informações até então não conhecidas pelo gestor.

O objetivo do trabalho é examinar se há benefícios no emprego de indicadores ROI e TCO para análise de viabilidade de investimento em ERP. Para isto, realizou-se estudo de caso em Instituição de Ensino Superior do Ceará com foco no retorno financeiro e no gerenciamento dos custos de implantação, sendo realizada verificação por meio de documentos da Universidade e de informações coletadas junto às áreas envolvidas. A investigação mostrou que o uso destes indicadores oferece vantagens, como por exemplo, visão mais clara do custo/benefício na adoção de novo ERP, e seus possíveis riscos, proporcionando maior segurança na decisão do investimento.

Ao longo dos anos, o Brasil enfrenta uma grave crise hidrológica que afeta as diversas camadas sociais e setores econômicos do país. Dentre elas, o setor elétrico brasileiro - dependente direto dos recursos hídricos em sua cadeia de suprimentos - vivencia uma situação de risco operacional hídrico, tendo em vista os baixos níveis de água nos reservatórios e, como consequência, redução na geração de energia nas usinas hidrelétricas. Nesse sentido, este estudo tem por objetivo analisar os reflexos da crise hídrica nos indicadores ligados à estrutura de custos das empresas que compõem a cadeia produtiva do setor elétrico brasileiro nos anos de 2011 a 2015. Para a análise de resultados, utilizou-se uma amostra final de 15 empresas do setor elétrico brasileiro, a qual se avaliou mediante análise de conteúdo dos relatórios anuais, em que se coletaram os indicadores econômicos, operacionais e da Global Reporting Initiative (GRI). Observou-se, a partir da análise, que os setores de geração e transmissão apresentaram reflexos favoráveis com a crise em seus indicadores econômicos e reflexos desfavoráveis e favoráveis em seus indicadores operacionais. Já o setor de distribuição apresentou reflexos balanceados, com variações favoráveis e desfavoráveis nos indicadores econômicos e, em suma, favoráveis nos operacionais, sendo o setor com afetações mais relevantes, consolidando as alterações de custos da cadeia e conciliando essas alterações na comercialização de energia junto ao consumidor final.

The aim of this study is to analyze the disclosure levels of the environmental and social indicators in various fields of industry, based on sustainability reports from the year 2013. To this end, an exploratory study was conducted, which analyzed the sustainability reports publicized according to the G4 Model at the Global Reporting Initiative. This led to an analysis of the contents, in order to classify the publicized information. Through the conduction of the study, it was verified that either the disclosure of both environmental and social indicators were classified as low for most companies. It was also ascertained that the disclosure level of the group of environmental indicators was slightly higher than the social indicators, although for most companies, both were classified as low. The conclusion of the analysis was that disclosure levels vary between different companies, and none of the analyzed companies managed to reach the top levels of disclosure.

This study analyzes the evolution of of post-consumer reverse logistics actions by the Brazilian electric power sector in 2009 to 2011. The approach includes literature review, exploratory, descriptive, quantitative and qualitative research. In this study, a sample of 15 companies in the Brazilian energy sector were selected, based on content analysis of sustainability reports extracted from the company websites in 2009 to 2011. After collecting the data, 48 indicators were analyzed in the reports. Based on the scores, a comparative analysis between levels of disclosure of reverse logistics was performed. The 15 companies analyzed revealed the presence of reverse logistics actions in 2011, showing an overall result in the course of three years. Among the sectors presented, distribution achieved greater prominence in 2011, with an increase in the presence of post-consumption indicators, showing a great result.

Este artigo tem como objetivo analisar a influência do ciclo de vida do produto em relação à classificação de clientes para planejar estratégias de venda. A metodologia escolhida para a realização do trabalho foi baseada tanto no método científico dedutivo quanto no indutivo. A pesquisa adotada é de natureza qualitativa, pois se trata de um estudo de caso. No estudo, foi apontado o ciclo de vida de produtos da Meia Sola Acessórios de Moda, sua relação com o cliente e as decisões tomadas, baseadas no seu estudo. Percebeu-se que o ciclo de vida do produto está diretamente ligado ao lucro da empresa; assim sendo, sua análise é de fundamental relevância, pois uma percepção errada pode fazer com que a empresa deixe de vender ou alcançar determinado público. Nesse sentido, o estudo pode concluir que sua análise é necessária quando a organização realiza seu planejamento de marketing, pois, a partir de sua conexão com as classes sociais de seu público-alvo, pode aproveitar todos os seus estágios, incluindo o declínio, estágio mais crítico e menos aproveitado dos produtos.

Este trabalho tem como objetivo identificar as contribuições que a análise multidimensional de custos logísticos pode oferecer a uma distribuidora de alimentos no sentido de atingir uma gestão eficiente. Para isto foi realizado um estudo de caso em uma distribuidora de alimentos, a qual prefere não se identificar, onde seus custos foram estudados por diferentes objetos de análise (Cliente e Região), obtendo o custo e o lucro direto por cliente e área geográfica de distribuição, contribuindo para uma gestão mais eficiente. Foi constatado que as informações geradas pelo sistema gerencial e contábil da organização não são suficientes para se conhecer a rentabilidade de cada cliente/região, porque o mesmo não é capaz de apropriar os custos em cada um. A metodologia utilizada para este trabalho foi, a partir de um estudo de caso, uma pesquisa científica aplicada, pois foi utilizado o conhecimento já sistematizado, como gestão de custos logísticos, gestão eficiente e análise multidimensional de custos. Esta pesquisa foi relevante porque pode contribuir com informações não geradas antes a respeito da rentabilidade de cada cliente, dando subsídio para uma gestão mais eficiente, podendo a distribuidora de alimentos em estudo dar prosseguimento ao uso dos métodos aqui descritos, para um maior planejamento e controle.

Different algorithms for forecasting and tracking meteorological systems have been developed over the years. Many of them are used to study cloud propagation, precipitation and lightning for nowcasting. Therefore, it is necessary to define carefully the parameters (e.g., intensity thresholds and minimum size) that impact tracking of these variables. In order to represent the physical aspects of rain propagation over the Amazon region, several methods of correction and displacement detection were studied. Different parameters were used to validate the methods based on the extrapolated rain cell. A probability detection of 78.4% and 68.6% was achieved for 20 dBZ thresholds during the wet and dry season, respectively. However, the POD decreases for higher reflectivity thresholds. The results for corrections by Inner Nuclei showed that embedded convection can dictate the propagation of rain cells. Split and merge corrections performed well; however, they applied only to a few cases. Corrections performed better for precipitating systems with larger areas and longer duration. The correction methods showed similar skills for both seasons. Which shows that they are able to monitor rain cells throughout the year. The automated combination of different methods for the 20 dBZ threshold proved to be the best choice for tracking rainfall in the Amazon region. [ABSTRACT FROM AUTHOR]

O presente artigo tem como objetivo identificar a contribuição da roteirização como ferramenta para redução de custos logísticos e melhoria do nível de serviços em uma empresa do segmento alimentício no Ceará. A pesquisa quanto ao objetivo é exploratória e quanto ao procedimento técnico é uma pesquisa documental, uma vez que se buscou embasamento em documentos cedidos pela organização objeto deste estudo, contando, também, com a experiência profissional do pesquisador. Através da comparação entre os cenários e resultados com e sem a utilização da roteirização para gestão dos custos logísticos e melhoria do nível de serviços, assim como a análise das informações cedidas pela organização, respondeu-se ao problema proposto, atingindo o objetivo geral. Por fim, após a análise dos dados, concluiu-se que a roteirização é um elemento de essencial importância para a gestão dos custos logísticos e melhoria do nível de serviços.

Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Brasileira de Medicina do Esporte is the property of Redprint Editora Ltda. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

When the microgrid (MG) operates in islanded mode, the frequency adjustment is performed through the secondary control. This control can be achieved through centralised, distributed or decentralised strategies. The centralised strategies are the most applied in the MG due to the facility of the control and coordination of the distributed generations. However, due to centralisation of processing and information, these strategies depend on the continuous operation of the communication channels. The decentralised and distributed strategies are proposed in the literature to avoid the reliability issues of centralised strategies. This paper proposes a new control interface that can combine the centralised and decentralised secondary frequency control strategies in a unique control structure, merging the advantages of each technique. The proposed unified secondary frequency control structure (USFCS) can ensure the benefits of centralised control and can maintain the MG frequency regulation even during control or communication failures. The proposed USFCS is verified on an MG based on the CIGRE benchmark LV distribution network through simulation. The results have shown that the proposed control structure can guarantee the frequency regulation even during failures and can restore it to regular operation after failure. [ABSTRACT FROM AUTHOR]

This paper proposes a restoration strategy based on Multiagent Systems to solve the restoration problem in distribution systems. The model addresses the sequential stages of energy restauration in order to define the rules, actions, and operating environment of each agent, taking into account the analysis of technical reports and operational guidelines. This model considers the application of a strategic plan for energy restoration with the possibility of load shedding, which addresses the mapping of out-of-service areas, the assessment of the supply capacity of each feeder and the maximization of loads restored through switching. The presented model is applied to a typical distribution network, the simulation results show that the proposed model is capable of restoring out of service loads without violating the operational restrictions of the distribution system. [ABSTRACT FROM AUTHOR]

The main objective of the EsABE project was “to identify the Profile of Schools that best promote the overall well-being and positive development of students and the rest of the educational community, based on unique strategies from each school and their concrete reality and from working in co-construction with schools / school clusters across the country”. Within the scope of the EsABE project, a shared exercise of solutions was carried out to manage resources in the school environment for previously identified issues. The participants were all educational agents, teachers and others, from 9 school clusters from all over the continental territory, who made 1729 contributions available. In a qualitative approach, content analysis was carried out, with the categories being defined a priori: 1) inhabitants of the ecosystem; 2) resource management; 3) physical spaces; 4) internal dynamics; and 5) communication with the community. From the analysis of the results, ideas-solutions emerged for the category “inhabitants” in order to promote student participation, teacher appreciation and belonging, as well as ideas to solve the shortage of operational assistants. For the “resource management” category, the need for better management was highlighted, as well as the sustainable maintenance / replacement of resources, such as school furniture, computers and the Internet, through initiatives such as participatory budgeting. For the “internal dynamics” category, ideas-solutions for time / schedule management, classes, assessment and curriculum, curriculum enrichment activities, among others, stood out. In the category of “communication with the community”, emphasis was placed on the need for more and better participation by parents/guardians, dissemination of school activities on the website and social networks, and a closer dialogue with community policy makers. This exercise enabled the identification of a set of ideas-solutions that aimed to promote well-being and learning in the school ecosystem and that were widely shared by all school ecosystems. At this point, public sector policies ought to be playing a role in the dissemination and multiplication of this method, and in the possibility of promoting a wide debate in different school clusters so as to scale this work at national level. [ABSTRACT FROM AUTHOR]

Autobiographical memories consist of a set of episodes recollected from past experiences of individuals’ life that are fundamental to provide information on the way we build our identity and our relationships, as well as gaining a better understanding of the present and how to anticipate future episodes. ESABE’s (http:// aventurasocial.com/verartigo.php?article_id=657) main goal is to “identify the profile of the schools that are more capable of promoting overall well-being and positive development of students and the educational community, based on a set of identified characteristic situations of each studied school, that was established through the coconstruction work with schools throughout the country.” Nine schools from the whole continental territory were included in ESABE’s Project and all of them have participated in an exercise of autobiographical memories which aimed to encourage reflection on what was called “wonderful teacher, student, class/school subject”. Overall, 2214 autobiographical memories from students and other members of the educational community (teachers, other school staff and parents) were received and a qualitative analyses of the content of the autobiographical memories was conducted. As for “wonderful-ecosystems”, in what their inhabitants are concerned, analyses pinpoint the importance participants gave to competence (of both teachers and students), behaviour (dedication and commitment of both teachers and students) and to the relational aspect (friendliness, affection and calmness of both teachers and students). As for school facilities, “wonderful facilities” are identified as being large, pleasant, clean, fully equipped and student-oriented. In what “wonderful classes/school subjects” are concerned, these seem to be associated with their practical aspect, being fun, and their playfulness. These results highlight the urgent need of a reflection on what exactly may be considered motivational and what it means to use educational resources properly on one hand, and what may be considered being fun and playful, on the other hand. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Child & Adolescent Psychology / Revista de Psicologia da Criança e do Adolescente is the property of Fundacao Minerva-Cultura-Ensino e Investigacao Cientifica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Advances in Scientific & Applied Accounting is the property of Associacao Nacional de Programas de Pos-graduacao em Ciencias Contabeis and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper shows that there is very little effect of the silicon content on the hysteresis component of the magnetic losses when two steels with 2.45% and 3.3% silicon were compared. Two non-oriented steels with 2.45 wt% and 3.3 wt% Si have been investigated. The Hysteresis component was measured by two techniques, in an Epstein frame: by a quasi-static test at 5 MHz and by extrapolating the total loss from frequencies above 50 Hz. The results showed that the quasi-static hysteresis loss (5 MHz) is not affected by increased Si content. The method of measurement by extrapolating—from frequencies above 50 Hz—($W_{h}^\ast $) proved inaccurate, as it is influenced by the electrical resistivity of the steels. [ABSTRACT FROM AUTHOR]

The city is an important field for semiotic analysis, among other aspects, the retail impacts in the lives of its residents, in culture, in consumption and the image of the urban space. This work aims to point out the features of the discourse of the image in the city and the signs of culture as influenced by retail, and the indicators they do to promote consumption. Two images of the city of Londrina-PR are compared, both taken at the same location one from the period of 1940-50 and the other of 2018. The analysis of the signs visible in these moments, allows for remarkable inferences about the role of the retail environment in the constitution of the urban spatiality. [ABSTRACT FROM AUTHOR]

Introduction: Muscular injuries are very common and lesion categorization is important for patient treatment and orientation. There is no study in literature that assessed methodological quality of classifications for muscle injury in sports. The objective of this study was to evaluate the quality of manuscripts that proposed a classification of muscular injury in sports. Methods: A systematic search for articles in English, Spanish and Portuguese languages containing terms related to "muscle, skeletal/ injuries", "athletic injuries", "classification", "diagnosis" and "etiology" were carried out. Articles included for evaluation proposed classifications of muscular injuries related to sports and were submitted to methodological quality appraisal from Quality Assessment of Diagnostic Accuracy Studies (QUADAS-2) protocol. Results: 1606 articles were found. From those, 17 proposed an organized system with different sorts of muscular injury. The 17 studies were graded according to methodological quality, considering risk of bias and applicability of each classification. Three studies presented very good results and one showed good results. The remaining articles presented a high or undetermined risk of bias and problems related to applicability. Conclusion: There is a wide variety of methodological quality of classification studies. Most classifications system are only a theoretical model and therefore have important limitations. Level of evidence: IIIa. [ABSTRACT FROM AUTHOR]

Although anterior cruciate ligament (ACL) reconstruction is considered a successful procedure in restoring knee stability, few studies have addressed the issue of aerobic capacity after ACL surgery. Soccer players need technical, tactical and physical skills to succeed, such as good knee function and aerobic capacity. Our purpose is to evaluate aerobic fitness in ACL injured professional football players and six months after ACL reconstruction compared to a control group. Twenty athletes with ACL injury were evaluated and underwent ACL reconstruction with hamstrings autograft, and were compared to twenty healthy professional soccer players. The methods used to evaluate aerobic fitness were maximum oxygen uptake (VO2max) and ventilatory thresholds with a treadmill protocol, before and six months after surgery, compared to a control group. Knee function questionnaires, isokinetic strength testing and body composition evaluation were also performed. Results: Median ACL-injured patients age was 21 years old, and controls 20.5 years old. (n.s.). Preoperative VO2max in the ACL injured group was 45.2 ± 4.3 mL/kg/min, postoperative 48.9 ± 3.8 mL/kg/min and controls 56.9 ± 4.2 mL/kg/min. (p< .001 in all comparisons). Body composition evaluation was similar in all situations. Knee function questionnaires and quadriceps peak torque deficit improved after surgery but were significantly lower compared to controls. Conclusion: Aerobic fitness is significantly reduced in professional soccer players with ACL injury, and six months of rehabilitation was not enough to restore aerobic function after ACL reconstruction, compared to non-injured players of the same level. [ABSTRACT FROM AUTHOR]

The aim of this work was to evaluate the production and the quality of fertirrigated cherry tomatoes with pisciculture wastewater with and without probiotics. The experiment was conducted in pots, under ambient conditions protected by 50% sombrite. The experimental design was a completely randomized design with four treatments and four replicates, the experimental unit consisting of thirty-two plants. Four water slides were tested: water; water from fish farms without the use of probiotics; water with probiotic and probiotic pisciculture wastewater. Probiotic addition was performed every 48 hours, with 0,5 g of probiotic containing at least 5x109 billion colony forming units per viable gram for every 8 L of water, each plant receiving 1 L of water manually in the morning. The soil used in the experiment to fill the vessels was classified as a NEOSOLO QUARTZARENIC dystrophic sandy texture caatinga stage, mixed with organic compound. The results showed that there was no difference between treatments for yield, number of fruits, fruit weight and pH. The treatment of water with probiotic was the one that presented lower acidity and better relation SST / ATT. The reuse of fish water with and without addition of the probiotic for fertirrigation of the cherry tomato crop did not interfere in the fruit production. [ABSTRACT FROM AUTHOR]

This paper discusses a methodology to determine the ampacity of transmission lines based on their dynamic thermal limits. In this sense, temperature, wind speed, season conditions, and system loading are taken into account, rendering a methodology that determines, for each operating point and weather condition, the actual thermal limit of a transmission line. The proposed technique is tested in a real scenario and compared with the technique currently employed for this purpose. [ABSTRACT FROM PUBLISHER]

Copyright of Revista Ciência em Extensão is the property of Revista Ciencia em Extensao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Voltage security problems became a matter of concern over the last three decades because of the systems complexity. This is about to worsen as the penetration of renewable sources grows. Different operating scenarios must be addressed because of the intermittent nature of some sources. This study discusses this problem by proposing a neuro-fuzzy methodology to determine the load margin when the intermittency of the sources is taken into account. Load margin is obtained by the continuation method enhanced by the Constrained Reactive Implicit Coupling (CRIC) method, so its computational effort is reduced. Monte Carlo simulation is employed to generate the bunch of data considered by the neuro-fuzzy and the results are obtained in two ways. First, a sample IEEE 34-bus system is employed, so the results may be reproduced. Then, a modified Brazilian real system with 115 buses is considered. [ABSTRACT FROM AUTHOR]

Purpose: This study assessed the results of two-portal knee arthroscopic synovectomy in terms of bleeding recurrence, knee function, quality of life (QOL), and radiographic staging in a prospective case series of patients with haemophilia. Methods: Nine knees from eight patients (median age 16.1 years; range 9.6-25 years) with haemophilia and recurrent knee haemarthrosis were prospectively evaluated. Yearly recurrence of bleeding was evaluated once a year for 5 years postoperatively. Range of motion (ROM) and radiographic staging, as well as results of the short form (SF)-36 and subjective knee form of the International Knee Documentation Committee (IKDC) and Western Ontario and McMaster Universities Osteoarthritis Index (WOMAC) questionnaires, were evaluated before surgery and at the end of follow-up. Results: Mean bleeding recurrence was significantly reduced during the 5-year follow-up period. Questionnaire results showed significant improvements (IKDC P = 0.015, WOMAC P = 0.011, and SF-36 P = 0.023), whereas ROM was not significantly affected. Arthropathy progressed from Arnold-Hilgartner radiographic stage III to stage IV ( P = 0.0082). Conclusions: Two-portal knee arthroscopic synovectomy was effective at reducing bleeding recurrence and improving knee function and QOL in patients with haemophilia, but did not interrupt the progression of radiographic changes. Level of evidence: Case series, Level IV. [ABSTRACT FROM AUTHOR]

Recovery annealing was studied in Fe-0.7Si electrical steel processed by cold rolling. The samples were annealed at temperatures of 300 ^\circC , 400 ^\circC , and 500 ^\circC for 30, 60, and 90 min in inert nitrogen atmosphere. No samples suffered recrystallization. From these samples, magnetic losses and the value of yield strength by means of tensile test were obtained. From these data the higher sensitivity to the recovery of the magnetic properties characterized by the magnetic losses when compared with the mechanical properties represented by the yield strength could be seen. [ABSTRACT FROM PUBLISHER]

The use of renewable energy sources has increased year‐on‐year. Thus, there is an increasing rate of small generating units connected directly to distribution networks and micro‐grids close to consumers. At the same time, these micro‐sources must provide stability and reliability of electrical energy to the power network to which they are connected. In the technical literature, several studies have been done to ensure power systems with traditional generating sources to operate in a stable and reliable way, but there is an issue regarding generation uncertainty when a distribution system has many micro‐sources. This is because of the uncertainty of primary sources, for example, wind and radiation intensity, and could result in intermittent generation. In this study, stability and reliability of voltage in a power system with distributed generation is analysed using simulation techniques. In the proposed method in this study voltage security analysis is jointly considered with probability laws. Moreover reliability theory is also considered in the proposed voltage collapse analysis methodology. The responsibility of generator in the voltage collapse process, the probabilistic risk of voltage collapse of each operating point and the probability of enlarging the system load as a function of different operating points are the outcome of the methodology, and it is validated by using the IEEE34 test feeder. [ABSTRACT FROM AUTHOR]

Internal bleaching is a common treatment for discolored teeth, especially those discolored due to dental trauma. Although research shows that in-office internal bleaching with highly concentrated hydrogen peroxide can cause external root resorption in traumatized teeth, many clinicians still use this technique. This review and case report evaluates the use of internal bleaching in young patients with teeth discolored by trauma. The indications and techniques for internal and external bleaching of nonvital teeth are discussed. Further, the treatment of a young patient with an incisor darkened by trauma and endodontic treatment is described. After the treated tooth demonstrated resistance to external bleaching, a new approach was initiated using 35% hydrogen peroxide applied both internally and externally over three application periods of 10 minutes each. This combined approach provided successful results. [ABSTRACT FROM AUTHOR]