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Search Results: 1 - 10 of 22299 matches for " Lorimar Francisco Munaretto "
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VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRY CUSTEIO VARIáVEL INTEGRADO AO CUSTEIO BASEADO EM ATIVIDADES: ESTUDO DE CASO EM INDúSTRIA DE EMBALAGEM PARA PRESENTES
Lorimar Francisco Munaretto,Márcia Diedrich
Revista Universo Contábil , 2007,
Abstract: The objective of the present work was to present a study on the ABC Costing (Activity Based Costing), integrated with Variable Costing. It is an exploratory case study using a quantitative approach, made in an industry where presents are packaged. In order to carry out the proposal, costs and expenses of the presents packaging company were determined. They were then separated into fixed and variable costs. Afterwards, the direction of resources and activities were identified. Finally, the cost of activities and objects was verified. With variable costs integrated with ABC Costing, it was also possible to identify the margin of contribution, the point of balance and the profitability of the industrial products under study. Results show the stages of operation of ABC Costing, as well as additional possibilities for analysis of costs resulting from ABC Costing integrating with Variable Costing. It was concluded that besides the costing of activities and cost objects, data obtained from Variable Costing integrated with ABC Costing allows calculation of the margin of contribution, the balance point and the profitability of products used in the industry. Keywords: Activity Based Costing. Variable Costing. Industry. O artigo objetiva demonstrar o Custeio Variável integrado ao Custeio Baseado em Atividades (Activity Based Costing – ABC) em indústria de embalagens para presentes. Trata-se de um estudo exploratório, realizado por meio de um estudo de caso, com abordagem quantitativa. Para a operacionaliza o da proposta, inicialmente, levantaram-se os custos e despesas da indústria de embalagens para presentes. Em seguida, foram separados em gastos fixos e variáveis. Após, identificaram-se os direcionadores de recursos e de atividades. Por fim, foi apurado o custo das atividades e dos objetos de custeio. Com o Custeio Variável integrado ao Custeio ABC, também foi possível identificar a margem de contribui o, o ponto de equilíbrio e a lucratividade dos produtos da indústria em estudo. Os resultados demonstram as etapas de operacionaliza o do Custeio ABC, bem como possibilidades adicionais de análise dos custos em decorrência da sua integra o com o Custeio Variável. Conclui-se que as informa es obtidas com o Custeio Variável integrado ao Custeio ABC permitiram, além do custeamento das atividades e dos objetos de custeio, o cálculo da margem de contribui o, o ponto de equilíbrio e a lucratividade dos produtos da indústria. Palavras-chave: Custeio baseado em atividades. Custeio variável. Indústria.
Adaptive Comanagement in the Venice Lagoon? An Analysis of Current Water and Environmental Management Practices and Prospects for Change
Stefania Munaretto,Dave Huitema
Ecology and Society , 2012, DOI: 10.5751/es-04772-170219
Abstract: Adaptive comanagement (ACM) is often suggested as a way of handling the modern challenges of environmental governance, which include uncertainty and complexity. ACM is a novel combination of the learning dimension of adaptive management and the linkage dimension of comanagement. As has been suggested, there is a need for more insight on enabling policy environments for ACM success and failure. Picking up on this agenda we provide a case study of the world famous Venice lagoon in Italy. We address the following questions: first, to what extent are four institutional prescriptions typically associated with ACM currently practiced in the Venice system? Second, to what extent is learning taking place in the Venice system? Third, how is learning related to the implementation or nonimplementation of the prescriptions of ACM in the Venice system? Our analysis is based on interviews with stakeholders, participatory observation, and archive data. This paper demonstrates that the prescriptions of ACM are hardly followed in the Venice lagoon, but some levels of cognitive learning do take place, albeit very much within established management paradigms. Normative and relational learning are much rarer and when they do occur, they seem to have a relatively opportunistic reason. We propose that in particular the low levels of collaboration, because the governance system was deliberately set up in a hierarchical and mono-centric way, and the limited possibilities for stakeholder participation are implicated in this finding because they cause low levels of social capital and an incapacity to handle disagreements and uncertainty very well.
Inhibition of EGFR Suppresses Ethyl Alcohol and Tobacco Cell Effects on Growth of Human Oral Keratinocytes and Human Papillomavirus 16 Entry as a Function of Furin  [PDF]
Joel L. Schwartz, Alexander Munaretto, Sirlata Bagchi, David Crowe, Gonzalo Izaguirre
Journal of Cancer Therapy (JCT) , 2015, DOI: 10.4236/jct.2015.61010
Abstract: Background: Reported are increased risks for malignant transformation in human oral keratinocytes (HOK) from ethyl alcohol (ETOH), tobacco products or human papilloma virus oncogenic subtype 16 (HPV 16) infections. We examined various HOK cell responses to these factors to show inhibitors of epidermal growth factor receptor (EGFR) also inhibits furin; proprotein convertase (FC) and HPV 16 entry in HOK. Methods: Immortalized HOK by HPV 16 (HPV 16B) or human telomerase (hTERT); primary foreskin keratinocytes (NHFK), primary HOK, buccal keratinocytes (NHBK) and oral SCC-25 were treated with dibenz[a,l]pyrene (DBP), anthraquinone; nitrosamine (NNAL) or ethyl alcohol (ETOH) and acetaldehyde (AA). ETOH was tested for synthesis of malondialdehyde (MDA) and alcohol dehydrogenase expression (ADH). ETOH, and PAH were evaluated by Western immunoblot for oncogene changes, and phosphorylated EGFR expression. Inhibition of EGFR by WZ4002 and Erlotinib and/or carcinogens effect on HPV 16 entry were studied. A green fluorescent pseudovirus (PsV); chloromethylketone (CMK) an inhibitor of furin activity and Western immunoblot of furin cell distribution further characterized HPV 16 entry. Results: ETOH (10 μM) increased expression of phosphorylated EGFR and HPV 16 entry through furin activity, and membrane, nuclear and cytoskeletal accumulations. CMK suppressed HPV 16 entry and blockage of ADH while aldehyde dehydrogenase (ALDH) enhanced HPV 16 entry. Similarly PAH, DBP (4-8 nM), anthraquinone (98 nM) and NNAL (6.9 μM) enhanced HPV 16 entry through furin activity and membrane, nuclear and cytoskeletal accumulations. Furthermore, WZ4002 and Erlotinib suppressed expressions of phosphorylated EGFR, FC activity, and HPV 16 entry. ETOH and DBP treatments also enhanced expressions of protease activated receptor-1 (PAR-1), and p21waf1 while depressed p16 and p27KIP1 expressions in HOK/HPV 16B cells. Conclusion: EGFR inhibitors are candidates for suppression of alcohol and tobacco effects on EGFR phosphorylated expression; keratinocyte growth, and HPV 16 entry and prevention treatment for HPV related diseases.
Platinum single crystal electrodes for the electrocatalysis of methane oxidation Eletrodos monocristalinos de platina para eletrocatálise de oxida o de metano
Mayara Munaretto,Douglas Henrique Fockink,Valderi Pacheco Santos
Orbital : the Electronic Journal of Chemistry , 2011,
Abstract: The main objective of this paper is to characterize the voltammetric profiles of platinum single crystals of low Miller indexes Pt(100) and Pt(110) and study their catalytic activities on the oxidation of methane. In this way, it was developed a metallic surface modified by presence of other metal oxide, which presents catalytic activity for this reaction. It is well known that the electrooxidation of methane (CH4) leads mainly to the formation of CO2 and H2O, however, the oxidation can also lead to the formation of CO, a reaction intermediate that has strong interaction with metal surfaces, such as platinum. This molecule tends to accumulate on the platinum surface and to passive it, due to the self-poisoning, decreasing its catalytic activity. Therefore, the main aim of this work was the development of a platinum electrode modified by deposition of titanium oxide, which presented electrocatalytic properties for the oxidation of methane. O presente trabalho tem como principais objetivos a caracteriza o dos perfis voltamétricos dos eletrodos monocristalinos de platina de baixos índices de Miller Pt(100) e Pt(110) e o estudo de suas atividades catalíticas na rea o de oxida o de metano. Para isto, desenvolveu-se uma superfície metálica modificada pela presen a de um óxido de outro metal que apresente atividade catalítica para a rea o. é bem conhecido que a eletrooxida o de metano (CH4) leva à forma o principalmente de CO2 e H2O, entretanto, o processo de oxida o pode levar também à forma o de CO, um intermediário de rea o que tem forte intera o com superfícies metálicas, como a platina. Este último, por sua vez, tende a se acumular sobre a superfície, passivando-a e diminuindo sua atividade catalítica devido ao processo de auto-envenenamento. Neste sentido, o que se buscou foi o desenvolvimento de eletrodos de platina modificados pela deposi o de óxido de titanio, o qual apresentou propriedades eletrocatalíticas na oxida o de metano.
ZAP: a distributed channel assignment algorithm for cognitive radio networks
Junior Paulo Roberto,Fonseca Mauro,Munaretto Anelise,Viana Aline
EURASIP Journal on Wireless Communications and Networking , 2011,
Abstract: We propose ZAP, an algorithm for the distributed channel assignment in cognitive radio (CR) networks. CRs are capable of identifying underutilized licensed bands of the spectrum, allowing their reuse by secondary users without interfering with primary users. In this context, efficient channel assignment is challenging as ideally it must be simple, incur acceptable communication overhead, provide timely response, and be adaptive to accommodate frequent changes in the network. Another challenge is the optimization of network capacity through interference minimization. In contrast to related work, ZAP addresses these challenges with a fully distributed approach based only on local (neighborhood) knowledge, while significantly reducing computational costs and the number of messages required for channel assignment. Simulations confirm the efficiency of ZAP in terms of (i) the performance tradeoff between different metrics and (ii) the fast achievement of a suitable assignment solution regardless of network size and density.
Effective Delay Control in Online Network Coding
Joao Barros,Rui A. Costa,Daniele Munaretto,Joerg Widmer
Mathematics , 2009,
Abstract: Motivated by streaming applications with stringent delay constraints, we consider the design of online network coding algorithms with timely delivery guarantees. Assuming that the sender is providing the same data to multiple receivers over independent packet erasure channels, we focus on the case of perfect feedback and heterogeneous erasure probabilities. Based on a general analytical framework for evaluating the decoding delay, we show that existing ARQ schemes fail to ensure that receivers with weak channels are able to recover from packet losses within reasonable time. To overcome this problem, we re-define the encoding rules in order to break the chains of linear combinations that cannot be decoded after one of the packets is lost. Our results show that sending uncoded packets at key times ensures that all the receivers are able to meet specific delay requirements with very high probability.
Informed Network Coding for Minimum Decoding Delay
Rui A. Costa,Daniele Munaretto,Joerg Widmer,Joao Barros
Mathematics , 2008,
Abstract: Network coding is a highly efficient data dissemination mechanism for wireless networks. Since network coded information can only be recovered after delivering a sufficient number of coded packets, the resulting decoding delay can become problematic for delay-sensitive applications such as real-time media streaming. Motivated by this observation, we consider several algorithms that minimize the decoding delay and analyze their performance by means of simulation. The algorithms differ both in the required information about the state of the neighbors' buffers and in the way this knowledge is used to decide which packets to combine through coding operations. Our results show that a greedy algorithm, whose encodings maximize the number of nodes at which a coded packet is immediately decodable significantly outperforms existing network coding protocols.
Histomorphometric analysis of the temporal bone after change of direction of force vector of mandible: an experimental study in rabbits
Puricelli, Edela;Ponzoni, Deise;Munaretto, Jéssica Cerioli;Corsetti, Adriana;Leite, Mauro Gomes Trein;
Journal of Applied Oral Science , 2012, DOI: 10.1590/S1678-77572012000500006
Abstract: objectives: the present study aimed at performing a histological evaluation of the response of temporal bone tissue to a change of direction of the force vector of the mandible in relation to the base of the skull. material and methods: adult rabbits were assigned into four groups with two control and four experimental animals in each group. experimental animals underwent surgery, which resulted in a change of direction of the force vector on the right temporomandibular joint. samples were collected after 15, 30, 60 and 90 days for histological analysis. results: in the two-way analysis of variance, the effect of group and time was statistically significant (p<0.001). additionally, a statistically significant interaction between group and time was observed (p<0.001). control animals showed normal growth and development of the temporal region. in the experimental group, the change in direction of the force vector of the mandible induced significant changes in the temporal bone, with a bone modeling process, which suggests growth of this cranial structure. conclusions: the methodology used in this experiment allows us to conclude that the change in direction of the force vector of the mandible in relation to the skull base induces remodeling and modeling processes in the temporal bone. the resumption of normal oral functions after bone healing of the mandibular fracture appears to increase cell activation in the remodeling and modeling of the temporal bone structure. the observation of areas of temporal bone modeling shows the relevance of further investigation on the correlation between the joint structures and craniofacial growth and development.
Avalia??o e interven??o no desenvolvimento motor de uma crian?a com Síndrome de Down
Santos, Ana Paula Maurilia dos;Weiss, Silvio Luiz Indrusiak;Almeida, Geciely Munaretto Foga?a de;
Revista Brasileira de Educa??o Especial , 2010, DOI: 10.1590/S1413-65382010000100003
Abstract: the objective of this study was to analyze the motor development of a child with down syndrome and to verify the effect of a specific motor intervention program. this is a descriptive research case study. motor development was evaluated using the motor development scale - mds, which analyzes both fine and gross motor skills as well as balance, body schema, spatial and temporal organization, language, and laterality. this child participated, respectively, of the motor assessment, motor intervention (32 sessions, twice weekly) and motor reevaluation. gains were demonstrated in motor intervention in the areas of the gross motor skills, balance and spatial organization. no improvement was shown in fine motor skills, body schema and temporal organization/ language. language was found to be the area of lowest achievement. the motor quotient for all items was classified as very low, characterizing motor deficit. the data justifies the relevance of motor intervention programs for children with down syndrome.
Prevalence of temporomandibular disorders and orofacial pain in battered women in Brazilian shelters
Progiante, Patricia Saram;Ficht, Denise Munaretto;Lemos, Marlise Silva;Grossi, Patricia Krieger;Grossi, Marcio Lima;
Revista Odonto Ciência , 2011, DOI: 10.1590/S1980-65232011000300006
Abstract: purpose: to assess the prevalence of temporomandibular disorders (tmd) and orofacial pain (ofp) in women victim of domestic violence, and the impact of chronic pain in related psychosocial factors, such as depression and somatization, as well as in the women's quality of life. methods: a convenience sample of 20 women in a situation of domestic violence who accessed support institutions were voluntarily interviewed. ofp and related psychosocial factors were assessed by using the rdc/tmd (research diagnostic criteria for tmd) axis ii, and the history of physical and sexual abuse by the s/pahq (sexual and physical abuse history questionnaire). results: eighty percent of women victim of violence showed chronic pain, varying from 1 to 3 on a four-point scale (0 to 3), 65% showed severe depression, and 60-70% reported evere somatization with or without pain, respectively. in addition, 85% reported pain in the face, temples and ear in the last month with a recurrent pattern. conclusion: data indicated high prevalence of tmd and ofp in this sample. there is a need for qualification of health professionals dealing with abused women in order to identify the presence of tmd and ofp as well as depression and somatization.
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