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Search Results: 1 - 10 of 8756 matches for " Welington Rocha "
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Da contabilidade de custos à gest o estratégica de custos
Welington Rocha
Revista Contabilidade & Finan?as , 2007, DOI: 10.1590/s1519-70772007000100001
Abstract:
Custeio-alvo em servi?os hospitalares um estudo sob o enfoque da gest?o estratégica de custos
Camacho, Reinaldo Rodrigues;Rocha, Welington;
Revista Contabilidade & Finan?as , 2008, DOI: 10.1590/S1519-70772008000200003
Abstract: in this paper, the authors verified the practicability of applying target costing to hospital services. the caesarian section was selected as the research product for testing, carried out in patients hospitalized in a standard room, using a health insurance. to achieve the research aims, the single case study method was used, and also several data sources, such as: bibliographic survey, application of questionnaire, interviews, direct observation of processes and activities, and analysis and interpretation of accounting, financial and administrative reports from the hospital entity chosen for this study. the questionnaire was applied to a group of 50 (fifty) women in order to verify their perception concerning the degree of importance they attach to each main characteristic of the test product. the interviews, performed with the main entity directors, aimed to verify how the prices and margins are established. the documental analysis, carried out in cost spreadsheets, balance sheets and other accounting, financial and administrative reports, contributed to get to know the procedures adopted by the entity to measure and control its costs and revenue. the results demonstrated that the target costing process can successfully be applied to hospital entities.
Integra o do custeio baseado em atividades com a Teoria das Restri es.
Welington Rocha,Patricia Gonzalez Gonzalez
Revista de Administra??o Mackenzie , 2006,
Abstract: Neste trabalho os autores analisam um modelo de mensura o e de informa o, integrando elementos do custeio baseado em atividades e da teoria das restri es, para dar suporte ao processo decisório das organiza es. Inicialmente o trabalho resgata, do ponto de vista histórico, quando, como e por que foram criados o ABC e a TOC; em seguida, os dois s o comparados, evidenciando-se suas diferen as e semelhan as. Como métodos e técnicas de pesquisa utilizam pesquisa bibliográfica, reflex o dialética com base nos textos selecionados e um exemplo numérico ilustrativo. Conclui-se que o ABC e a TOC s o instrumentos gerenciais complementares, n o incompatíveis, ao contrário do que afirmam Goldratt e outros estudiosos. O produto final do estudo representa uma contribui o científica para a teoria e a prática em Administra o na medida em que destrói o mito da incompatibilidade daqueles dois conceitos e oferece aos acadêmicos e aos profissionais uma nova alternativa de relatório gerencial.
Pre os e níveis de complexidade dos servi os praticados por hospitais privados junto à operadoras de planos de saúde = Prices and levels of complexity of the services performed by private hospitals by the health plan operators
Reinaldo Rodrigues Camacho,Welington Rocha,Romildo de Oliveira Moraes
Enfoque : Reflex?o Contábil , 2011,
Abstract: Este estudo parte da premissa de que hospitais com alto nível de complexidade incorrem em maiores custos quando comparados com hospitais com médio e baixo nível de complexidade. A lógica econ mica que sustenta esse raciocínio é que a resolu o de diagnósticos mais complexos exige mais investimentos tanto em ativos quanto na capacita o do seu corpo clínico e administrativo. Diante disso, este estudo teve como objetivo verificar se os pre os dos servi os hospitalares praticados por hospitais privados junto à operadoras de planos de saúde seriam capazes de discriminar os hospitais de acordo com seu nível de complexidade (alto, médio e baixo). Foram coletados dados relativos a oito servi os em cinqüenta e quatro hospitais privados localizados na cidade de S o Paulo. A amostra n o é aleatória e foi obtida mediante a análise das faturas de 648 pacientes internados nesses hospitais no período de 2006 e 2007. A Análise Discriminante foi realizada e os resultados indicam que, para a amostra objeto deste estudo, os pre os praticados pelos hospitais privados pelos servi os prestados junto a operadoras de planos de saúde n o discriminam os hospitais de acordo com seu nível de complexidade, ou seja, há indícios de que, para a amostra selecionada, os planos de saúde n o estejam atribuindo importancia para o nível de complexidade dos hospitais privados no momento de pactuar os pre os dos servi os. This study assumes that hospitals with a high level of complexity resulting in higher costs when compared with hospitals with low and medium level of complexity. The economic logic that underlies this reasoning is that the resolution of more complex diagnoses requires more investment on both the active and the training of clinical staff and administrative staff. Thus, this study aimed to determine whether prices charged for hospital services by private hospitals by the health plan operators would be able to discriminate among hospitals according to their level of complexity (high, medium and low). We collected data on eight services in fifty-four private hospitals located in S o Paulo. The sample is not random and was obtained by analysis of the bills of 648 patients admitted to those hospitals between 2006 and 2007. Discriminant analysis was performed and the results indicate that for the sample object of this study, the prices charged by private hospitals for services rendered to health plan providers do not discriminate against hospitals according to its level of complexity, ie there evidence that, for the selected sample, health plans are not attaching importance to the
Genesis and classification of Oxisols in a highland toposequence of the upper Jequitinhonha Valley (MG)
Ferreira, Celmo Aparecido;Silva, Alexandre Christófaro;Torrado, Pablo Vidal;Rocha, Welington Willian;
Revista Brasileira de Ciência do Solo , 2010, DOI: 10.1590/S0100-06832010000100020
Abstract: the brazilian system of soil classification (sibcs) is a taxonomic system, open and in permanent construction, as new knowledge on brazilian soils is obtained. the objective of this study was to characterize the chemical, physical, morphological, micro-morphological and mineralogical properties of four pedons of oxisols in a highland toposequence in the upper jequitinhonha valley, emphasizing aspects of their genesis, classification and landscape development. the pedons occupy the following slope positions: summit - red oxisol (lv), mid slope (upper third) - yellow-red oxisol (lva), lower slope (middle third)- yellow oxisol (la) and bottom of the valley (lowest third) - "gray oxisol" ("lac"). these pedons were described and sampled for characterization in chemical and physical routine analyses. the total fe, al and mn contents were determined by sulfuric attack and the fe, al and mn oxides in dithionite-citrate-bicarbonate and oxalate extraction. the mineralogy of silicate clays was identified by x ray diffraction and the fe oxides were detected by differential x ray diffraction. total ti, ga and zr contents were determined by x ray fluorescence spectrometry. the "lac" is gray-colored and contains significant fragments of structure units in the form of a dense paste, characteristic of a gleysoil, in the horizons a and ba. all pedons are very clayey, dystrophic and have low contents of available p and a ph of around 5. the soil color was related to the fe oxide content, which decreased along the slope. the decrease of crystalline and low- crystalline fe along the slope confirmed the loss of fe from the "lac". total si increased along the slope and total al remained constant. the clay fraction in all pedons was dominated by kaolinite and gibbsite. hematite and goethite were identified in lv, low-intensity hematite and goethite in lva, goethite in la. in the "lac", no hematite peaks and goethite were detected by differential x ray diffraction. the micro-morphology indi
Práticas de contabilidade gerencial adotadas por subsidiárias brasileiras de empresas multinacionais
Souza, Marcos Antonio de;Lisboa, Lázaro Plácido;Rocha, Welington;
Revista Contabilidade & Finan?as , 2003, DOI: 10.1590/S1519-70772003000200003
Abstract: this research studies management accounting practices in the context of their actual receptivity and use by the companies. centered on costing methods, cost predetermination methods, elaboration and use of budget plans and cost-volume-profit relation analysis, a bibliographic research is realized, which gives arguments about the contribution of these practices to increased company management effectiveness. besides the so-called traditional practices, the more recently developed practices are also treated, especially activity based costing (abc) and target costing. some researchers believe that the latter are more appropriate for the current operational environment of the companies. amplifying the research field, this study is based on a research held in forty-nine brazilian subsidiaries of multinational enterprises, with a view to identifying the management accounting practices currently used by these companies, as well as verifying the recognition level the company management dedicates to the practical validity of the new recommended procedures. the quantitative and qualitative analysis and interpretation of the collected data, which is realized on the basis of the traditional practices as well as those recommended by the current literature, joins pieces of knowledge that are expected to contribute objectively and effectively to the better understanding of accountancy in the management accounting sphere.
Inbreeding effect on reproductive traits in a herd of Mangalarga Marchador Brazilian horses Efeito da endogamia sobre características reprodutivas em um rebanho da ra a Mangalarga Marchador
Renderson Welington Gon?alves,Maria Dulcineia Costa,Vicente Ribeiro Rocha junior,Márcia Regina da Costa
Revista Brasileira de Saúde e Produ??o Animal , 2011,
Abstract: This work aimed to evaluate the effect of inbreeding on the reproductive characteristics such as age at first foaling, gestation length, foaling interval in a “Mangalarga Marchador” herd in the North of Minas Gerais State, Brazil. The relationship matrix involved 2186 animals from the general register of the Catuni Farm. The inbreeding coefficient (F) was calculated using the subroutine MTDFNRM present in the MTDFREML program and its effect on the reproductive indexes was evaluated through simple linear regression. Average F of the population was of 1.45% and, of the total, 27.59% of the animals were inbred. Among the inbred animals, average F reached 5.28% (minimum of 0.1 and maximum of 28.13%). The average age of the stallions, when their foals were born, was 9.06 years while for mares it was of 8.90 years giving a medium interval of 8.98 years. The age at first foaling, gestation length and foaling interval were on average 4.71 ± 1.832 years, 327.94 ± 15.58 days and 547.78 ± 316.62 days, respectively while the herd effective size was of 185.25 animals. Effect of inbreeding on the reproductive characteristics was not significant. The inbred matings did not affect the reproductive characteristics of the Mangalarga Marchador herd. Controlled mating keep inbreeding at low values, what avoids inbreeding depression. Objetivou-se com este trabalho avaliar o efeito da endogamia sobre as características reprodutivas idade ao primeiro parto, dura o da gesta o e intervalo de partos em equinos da ra a Mangalarga Marchador criados em um rebanho na regi o Norte de Minas Gerais. A matriz de parentesco envolveu 2186 animais do arquivo zootécnico da Fazenda Catuni. O coeficiente de endogamia (F) foi calculado mediante utiliza o da subrotina MTDFNRM presente no programa MTDFREML e seu efeito sobre os índices reprodutivos por meio de regress o linear simples. O F médio da popula o foi de 1,45% e, do total de animais, 27,59% mostraram-se endogamicos. Entre os animais endogamicos, o F médio foi de 5,28% (mínimo de 0,1 e máximo de 28,13%). A média de idade dos garanh es, quando nasceram seus filhos, foi 9,06 anos enquanto a das m es foi de 8,90 anos, proporcionando um intervalo médio de gera es de 8,98 anos. A idade ao primeiro parto, a dura o da gesta o e o intervalo de partos tiveram médias de 4,71 ± 1,832 anos, 327,94 ± 15,58 dias e 547,78 ± 316,62 dias, respectivamente enquanto o tamanho efetivo para o rebanho foi de 185,25 animais. Os acasalamentos endogamicos n o comprometeram as características reprodutivas do rebanho da ra a Mangalarga Marchador. Acasalamen
História natural de Tropidurus oreadicus em uma área de cerrado rupestre do Brasil Central
Meira, Klarissa Teixeira Rocha;Faria, Renato Gomes;Silva, Maria das Dores Mendes;Miranda, Viviane Teixeira de;Zahn-Silva, Welington;
Biota Neotropica , 2007, DOI: 10.1590/S1676-06032007000200018
Abstract: ecological aspects and of the reproductive biology of tropidurus oreadicus was investigated in a rocky cerrado area in central brazil. it was studied the morphometry, the microhabitat use, the activity pattern, the diet and the characteristics of the reproductive biology of t. oreadicus in cocalzinho-go, from april to september/2003. they are sexually dimorphic animals, with adult males larger than females. the preferential microhabitat used by the species was the surface of the rocks (saxicolous habit). the species shows a unimodal activity pattern. it was frequently observed resting and exposed to the sun between 9:00 and 10:59 hours. this t. oreadicus population feed upon ants, larvae of insects and beetles. besides it presented ontogenetics shift and intersexual differences in the diet. probably these differences were associated with the differentiated allocation of the resources for the growth or production of gamete. the reproduction is probably seasonal occurring mainly during the months of higher rainfall.
Editorial
Delitti Welington B. C.
Brazilian Journal of Botany , 2001,
Abstract:
Qualidade de tubérculos de batatas-semente tratados com paraquat e o desenvolvimento de uma metodologia simplificada de detec??o de resíduo do herbicida
Pereira, Welington;Dantas, Raquel L.;
Planta Daninha , 1995, DOI: 10.1590/S0100-83581995000100006
Abstract: seed potatoes tubers (solanum tuberosum) of two cultivars (achat and baronesa) were treated with paraquat solutions to evalute the internal tuber quality and to detect its residue by a simplified methodology. two experiments were carried out at the national research center on vegetables, brasília, df. in experiment one some tubers were immersed in 0 and 200 ppm of paraquat solutions and others were injected with 0,5 ml of 0 and 200 ppm solutions of the herbicide. twelve tubers were used as plot in a complete randomized design with 8 replications. the internal tuber quality was evaluated after breaking dormancy and sprouting of ten tubers. also, two tubers were sampled and put in 5 liter pots and grown under greenhouse conditions to observe if the herbicide would affect the growth of the new plant generation. the immersion treatments did not cause any internal damage to the tubers nor did they affect the new plant generation; however, tubers injected with paraquat were severely damaged (carbonization). also, the next plant generation was affected and the surviving plants were small and not vigorus. these results indicate that paraquat can severely damage those tubers that absorbed and/or translocated the herbicide. in experiment two a simplified methodology to detect paraquat residue in the tubers was set up by colorimetric means. paraquat was reduced with sodium dithionite (na2s2o4) in basic solution to a blue radical ion whitch intensified its color with any increase in paraquat concentration. the development of this simplified methodology alowed the detection of paraquat residue above 0,06 ppm, indicating na excellent sensitivity and recovery in comparison with the residue analytical procedure of this herbicide, with a limit of detectability of about 0,01 ppm in crop samples of 200g. in addition to the quantitative determination of paraquat, this methodology allwos to determine qualitatively paraquat concentration by colour comparisons. most of the paraquat residu
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