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Search Results: 1 - 10 of 191080 matches for " Marcos de Souza Gomes "
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ANALYSIS OF RELATIONSHIPS BETWEEN COST MANAGEMENT AND SALES PRICE MANAGEMENT: A STUDY OF THE PRACTICES ADOPTED BY PRESERVED FOOD CANNING COMPANIES IN THE RIO GRANDE DO SUL STATE, BRAZIL ANáLISE DAS RELA ES ENTRE A GEST O DE CUSTOS E A GEST O DO PRE O DE VENDA: UM ESTUDO DAS PRáTICAS ADOTADAS POR EMPRESAS INDUSTRIAIS CONSERVEIRAS ESTABELECIDAS NO RS
Débora Gomes Machado,Marcos Ant?nio de Souza
Revista Universo Contábil , 2007,
Abstract: This article was developed in the context of the acknowledged limitation of the companies to impose a sales price to the market, which is a consequence of the growing influence of the buying market on establishing the price which it is willing to pay for the acquisition of goods and services. This article has as its central objetive tried to to identify which management accountinggeneral practices are being adopted by the companies in order to make it possible for them, under a systemic focus, to achieve the efficient management of the sales price and of the costs incurred in their operations. The study was carried out by doing a field research in which executives of nine from the eleven industrial companies of small and medium size, belonging to the fruit canning segment, located in the state of Rio Grande do Sul, were interviewed. The companies were selected from the listings of Industries Federation of the Rio Grande do Sul State, FIERGS. - FIERGS It was ascertained that the companies belonging to such segment used a source of information their traditional accounting systems, with [special] emphasis placed on establishing prices by absorption and the system of predetermination of a standard cost, while more contemporary management practices were not being used, except for a small presence of the usage of target cost. Keywords: Management accounting. Cost management. Sales price management. Este artigo tem como objetivo central identificar quais práticas de contabilidade gerencial est o sendo adotadas pelas empresas. Há uma vasta literatura enfatizando a utilidade de modernas práticas de forma a possibilitar, sob um enfoque sistêmico, a eficaz gest o do pre o de venda e dos custos demandados pelas opera es. O estudo foi desenvolvido no contexto da reconhecida limita o das empresas em impor um pre o de venda ao mercado, uma decorrência da crescente influência do mercado comprador em estabelecer o pre o que está disposto a pagar pela aquisi o de bens e servi os. Os dados da pesquisa, caracterizada como exploratória e descritiva, foram obtidos por meio de entrevistas presenciais realizadas com executivos de nove das onze empresas industriais conserveiras de médio e grande porte, localizadas no RS, selecionadas a partir do cadastro da Federa o das Indústrias do Estado do Rio Grande do Sul. Constatou-se que as indústrias desse segmento utilizam, como fonte de informa es, a contabilidade tradicional, destacando-se o uso do método de custeio por absor o e o sistema de pré-determina o de custo-padr o, enquanto que as práticas gerenciais mais contempora
Essential Oils from Lippia origanoides Kunth. and Mentha spicata L.: Chemical Composition, Insecticidal and Antioxidant Activities  [PDF]
Maria Luisa Teixeira, Maria das G. Cardoso, Ana Cristina S. Figueiredo, Jair C. Moraes, Franscinely A. Assis, Juliana de Andrade, David L. Nelson, Marcos de Souza Gomes, Josefina Aparecida de Souza, Luiz Roberto Marques de Albuquerque
American Journal of Plant Sciences (AJPS) , 2014, DOI: 10.4236/ajps.2014.59131
Abstract:

This work describes the chemical composition of the essential oils extracted from fresh leaves of Lippia origanoides Kunth. and Mentha spicata L. and their antioxidant and insecticidal activities. The essential oils were extracted by steam distillation using a modified Clevenger apparatus and subsequently analyzed by gas chromatography-flame ionization detector and gas chromatography-mass spectrometry. The antioxidant activities were determined by the β-carotene-linoleic acid method and by sequestration of the 2,2-diphenyl-1-picryl-hidrazila radical. The concentrations of the essential oils and the synthetic standard, butylated hydroxyltoluene, were 25, 50, 100, 150, 200, 250, 300 and 500 μg mL-1. Insecticidal activity was analyzed by non-preference with choice and no choice against the aphid Myzus persicae Sulzer. Gas chromatography analysis of the essential oil from Lippia origanoides Kunth. revealed carvacrol (41.51%), p-cymene (18.36%), γ-terpinene (17.03%) and thymol (4.86%) as major constituents, and the essential oil from Mentha spicata L. contained piperitona (81.18%), piperitenone (14.57%) and limonene (1.47%) as the principal components. The essential oils and the standard exhibited dose-dependent antioxidant activities at the concentrations tested. The essential oils were shown to be potential agents in the integrated management of the aphid

Chemical Characterization, Antibacterial and Antioxidant Activities of Essential Oils of Mentha viridis L. and Mentha pulegium L. (L)  [PDF]
Lucilene Fernandes Silva, Maria das Gra?as Cardoso, Luís Roberto Batista, Marcos de Souza Gomes, Leonardo Milani Avelar Rodrigues, Danúbia Aparecida de Carvalho Selvati Rezende, Maria Luisa Teixeira, Marcos Schleiden Sousa Carvalho, Juliana de Andrade Santiago, David Lee Nelson
American Journal of Plant Sciences (AJPS) , 2015, DOI: 10.4236/ajps.2015.65072
Abstract: The essential oils from Mentha viridis L. and Mentha pulegium L. were characterized by gas chromatography coupled to mass spectrometry (GC-MS). These oils were obtained by hydrodistillation and presented linalool (40.70%), carvone (13.52%) and α-terpinene (8.56%) as the principal constituents in the essential oil from Mentha viridis L. Pulegone (50.01%), menthol (31.90%) and menthone (16.56%) were the principal constituents in the essential oil from Mentha pulegium L. These essential oils (in concentrations ranging from 3.91 to 500 μL·mL-1) showed satisfactory activities against Escherichia coli, Listeria monocytogenes, Salmonella choleraesuis and Staphylococcus aureus. The antioxidant activities with 2-deoxyribose and phosphomolybdenum and the reducing power (in concentrations ranging from 0.78 to 1000 μL·mL-1) were determined. The antioxidant activity was observed for the two oils evaluated by the phosphomolybdenum and 2-deoxyribose methods, whereas the essential oil from M. viridis presented low antioxidant activity in the reducing power assay.
Aperfei?oamento em prótese intraluminal sem sutura, para substitui??o segmentar da aorta: comunica??o breve
GOMES, Otoni Moreira;GOMES, Eros Silva;BARBOSA, Marcos Pinotti;SOUZA, Liberato Sávio Siqueira de;
Revista Brasileira de Cirurgia Cardiovascular , 1999, DOI: 10.1590/S0102-76381999000400012
Abstract: objective: to report on an improved model of intraluminal sutureless prosthesis for partial aortic replacement. method: a grooved multidrilled plastic ring was employed to facilitate the intraoperative handcrafting of the vascular prosthesis and its sutureless intraluminal fixation to the aorta. a 42 years old male patient with type a dissecting aneurysm was treated by the bentall - de bono technique using a valved and ringed bovine vascular prosthesis which was implanted in the aortic annulus with interrupted sutures and tied distally inside the aorta. results: the improved ringed vascular prosthesis simplified the sutureless intraluminal anastomosis procedure. the postoperative evolution was uneventfull and the patient remains asymptomatic one year after the operation. conclusion: the improved ringed vascular prosthesis simplified the intraluminal sutureless procedure for treatment of dissecting aneurysm of the aorta.
Aperfei oamento em prótese intraluminal sem sutura, para substitui o segmentar da aorta: comunica o breve
GOMES Otoni Moreira,GOMES Eros Silva,BARBOSA Marcos Pinotti,SOUZA Liberato Sávio Siqueira de
Revista Brasileira de Cirurgia Cardiovascular , 1999,
Abstract: OBJETIVO: Apresenta o de modelo aperfei oado de prótese intraluminal sem sutura para substitui o segmentar da aorta. MéTODO: Empregou-se anel de plástico, sulcado, multiperfurado, facilitando a fixa o e confec o intra-operatória da prótese vascular. Um paciente de 42 anos, do sexo masculino, portador de aneurisma dissecante da aorta, tipo A, foi operado com técnica de Bental - De Bono, empregando-se tubo valvulado de pericárdio bovino com implante proximal por meio de pontos separados e fixa o distal sem sutura. RESULTADOS: O modelo aperfei oado de anel facilitou a confec o e fixa o da prótese vascular na aorta, distalmente, sem sutura. O paciente operado evolui assintomático um ano após a opera o. CONCLUS O: A prótese intraluminal aperfei oada facilitou a cirurgia de substitui o segmentar da aorta.
USE OF ECOLIFE BIO-STIMULANTING IN THE FLOWERING INDUCTION OF MANGA (Mangifera indica L.) “TOMMY ATKINS” IN S O FRANCISCO VALLEY, AT PETROLINA, STATE OF PERNAMBUCO, BRAZIL.
Erbs Cintra de Souza Gomes,Jusciélio Barbosa,Wandercleiton Souza Ribeiro,Marcos Alexandre Dantas Marques
Engenharia Ambiental : Pesquisa e Tecnologia , 2008,
Abstract: The induction of flowering in plants using natural products has been a viable alternative to minimize production costs and environmental impacts caused by the application of chemicals. This study aimed to evaluate the effectiveness of Ecolife , a product-based bioflavonoid and citrus phytoalexins as inducer of flowering in the crop of manga (Mangifera indica L.) cv Tommy Atkins. The test was installed in a farm of Irrigated Perimeter Senador Nilo Coelho, in Petrolina, state of Pernambuco, Brazil. The experimental design was randomized with two treatments: T1-Ecolife and T2-witness absolute, five replication and five plants by replication. The sprays were held weekly from the second induction with KNO3 to 4% + Ecolife 0.75 L ha-1 until the fifth induction, the strength of KNO3 being reduced gradually to reach 2%. There were assessments 15 days after the last application of the product, quantifying the number of panicles by quadrant per plant. From the analysis of variance and Tukey's test at 5%, it was concluded that plants treated with Ecolife differ statistically from the witness as to the number of panicles. Quantifying the average yield of each treatment received up to T1-21,61 ton ha-1 and T2-19,63 ton ha-1, indicating that Ecolife has potential for use in floral induction of the manga tree.
Consultoria Interna: inspirando-se em Argyris para uma a o mais eficaz
Ana Lúcia Neves de Moura,Marcos Gilson Gomes Feitosa,Bruno Campello de Souza
Revista de Ciências da Administra??o : RCA , 2009,
Abstract: A consultoria interna surgiu a partir da necessidade das organiza es de se manterem em processo permanente de renova o e vem se destacando nas últimas décadas pelo seu papel fundamental nos processos de mudan a organizacional. A sua prática é baseada nos princípios da consultoria externa e se desenvolve sob um clima de conflitos, press es e desgaste psicológico igual, se n o superior, ao que se observa na consultoria externa. A partir da análise de três obras de Chris Argyris: Intervention theory and method: a behavioral science view (1970); Theory in Practice: increasing professional effectiveness (1974); e Maus conselhos, uma armadilha gerencial (2005), este ensaio teórico busca destacar contribui es valiosas que podem ajudar o consultor interno a superar os conflitos que caracterizam a sua atividade e a ter uma a o mais eficaz, criando um ambiente que favore a o respeito, a confian a, a participa o e a sinceridade, condi es para gerar maior autonomia do cliente.
The organizational principles of the Brazilian Health System: a study of the theoretical and juridical framework on the basis of the theory of social representations
Raquel de Souza Ramos,Antonio Marcos Tosoli Gomes,Denize Cristina de Oliveira
Online Brazilian Journal of Nursing , 2008,
Abstract: This study examines elements representing the organizational principles contained in the theoretical and juridical framework of Brazil’s Unified Health System (SUS). It is a qualitative study conducted on the basis of the Theory of Social Representations using the technique of thematic content analysis applied to Laws 8080/90, 8142/90, NOB 91, NOB 93, NOB 96, NOAS 2001, NOAS 2002 and the 1988 Federal Constitution and Rio de Janeiro State Constitution. The results revealed 531 units of analysis, grouped in four categories: system decentralization, health system hierarchization, health services regionalization and social participation. Connecting and orienting the categories was the SUS principles as a representation organizing the health system, at the same time as the municipality emerged as an image-based dimension of the representation, around which all the principles organized. Decentralization figured prominently as content in the representation, while the documents, in their practical aspect, place particular importance on municipalization as one of the goals of the system. Funding appears only in the decentralization category, representing nearly half its content. The study concludes that these documents were drafted in a dynamics comprising movements seeking to organize the system, as well as to reconcile among representations present in society. It was particularly important to study the theoretical and juridical framework of the SUS on a Theory of Social Representations approach, which revealed the endeavor to construct a new representation of Brazil’s health system appropriate to the demands and expectations of various social groups in interaction.
The organizational principles of the Brazilian Health System: a study of the theoretical and juridical framework on the basis of the theory of social representations
Raquel de Souza Ramos,Antonio Marcos Tosoli Gomes,Denize Cristina de Oliveira
Online Brazilian Journal of Nursing , 2008,
Abstract: This study examines elements representing the organizational principles contained in the theoretical and juridical framework of Brazil’s Unified Health System (SUS). It is a qualitative study conducted on the basis of the Theory of Social Representations using the technique of thematic content analysis applied to Laws 8080/90, 8142/90, NOB 91, NOB 93, NOB 96, NOAS 2001, NOAS 2002 and the 1988 Federal Constitution and Rio de Janeiro State Constitution. The results revealed 531 units of analysis, grouped in four categories: system decentralization, health system hierarchization, health services regionalization and social participation. Connecting and orienting the categories was the SUS principles as a representation organizing the health system, at the same time as the municipality emerged as an image-based dimension of the representation, around which all the principles organized. Decentralization figured prominently as content in the representation, while the documents, in their practical aspect, place particular importance on municipalization as one of the goals of the system. Funding appears only in the decentralization category, representing nearly half its content. The study concludes that these documents were drafted in a dynamics comprising movements seeking to organize the system, as well as to reconcile among representations present in society. It was particularly important to study the theoretical and juridical framework of the SUS on a Theory of Social Representations approach, which revealed the endeavor to construct a new representation of Brazil’s health system appropriate to the demands and expectations of various social groups in interaction
O Graben de Apodi, regi?o sudoeste da bacia Potiguar, RN, uma interpreta??o com base em se??es sísmicas e dados de po?os
Hoerlle, Marcus Roberto;Gomes, Caroline Janette Souza;Matos, Renato Marcos Darros de;
Rem: Revista Escola de Minas , 2007, DOI: 10.1590/S0370-44672007000400004
Abstract: the origin and evolution of the potiguar basin have been a matter of discussion over the last two decades. nevertheless, the tectonic evolution of the basin still remains controversial, in particular, its southern portion, the apodi graben. we used seismic reflection lines and well data to generate a set of isopach maps of the syn-rift pendencia formation, and a structural contour map of the apodi fault. the aim of this paper is to obtain a 3d structural picture of the apodi fault in order to interpret the associated apodi graben with special attention to the antiformal folds affecting the syn-rift section, previously interpreted as acommodation or oblique extensional/contractional structures. the geophysical and stratigraphic data sets suggest that: i) the apodi fault is a normal listric fault, with a local ramp-flat-ramp geometry; ii) thickness variations of depocenters, close to the apodi fault and to the northwest of the quixaba high, reflect different pulses of fault activity during the pendência formation sedimentation; and iii) the 3d variations in the apodi fault geometry represent the main cause of the occurrence of folds in the syn-rift sequence close to the master fault.
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