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Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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 Health & Society is the property of Instituto de Ensino e Pesquisa Periodicojs 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 Cuadernos del Centro de Estudios de Diseño y Comunicación is the property of Cuadernos del Centro de Estudios de Diseno y Comunicacion 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 Cuadernos del Centro de Estudios de Diseño y Comunicación is the property of Cuadernos del Centro de Estudios de Diseno y Comunicacion 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 Pretexto is the property of Revista Pretexto 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 Signos is the property of Universidad Santo Tomas 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 Diversitas Journal is the property of Diversitas Journal 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 Cuadernos del Centro de Estudios de Diseño y Comunicación is the property of Cuadernos del Centro de Estudios de Diseno y Comunicacion 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.)

Content creators across platforms such as YouTube, Instagram, or TikTok are increasingly younger. Children and adolescents are the protagonists of this phenomenon both in content creation and consumption. Traditional media have been relegated to a secondary role, opening the door to platforms to exchange content (videos, images). In such platforms, young creators generate messages to their peers using their same language, codes, preferences, and taste. This, in turn, sparks interest in commercial brands to be present in this digital realm. Such are the questions that this special issue investigates. Its articles remind us of the old ghosts of media literacy, showing us the main features of the content created by children as influencers, the potential reasons some influencers manage to connect with their follower base, or the critical audience attitude towards advertising targeting minors. Lastly, this special issue covers the fan phenomenon and its transposition from fiction television to social networks. [ABSTRACT FROM AUTHOR]

Objective of the study: To explain the characteristics and dynamics of resources and recombinations associated with developing products with low and high novelty. Methodology/Approach: The method was an integrative review of the literature on recombinant innovation. It included a creative synthesis that resulted in a theoretical model. Originality/Relevance: The research addresses topics the literature neglects, like explaining which resources and recombinations and why could relate to high or low product novelty. Main results: Certain features of resources (i.e., heterogeneity, specificity, accessibility) with high and low levels may differently influence costs, variety, and frequency of recombinations and, in turn, product novelty. To develop highly novel products, tangible resources, and internally produced new resources may be essential, as knowledge by itself may not be sufficient. Theoretical contributions: Different resource characteristics and their influence on recombinations may help explain whether a product will have low or high novelty. By going beyond the novel recombinations, the research expands the literature's understanding of recombinations and product novelty. Managerial contributions: Companies could assess ex ante which degree of product novelty besides types and costs of recombinations would result from their pools of resources. This assessment would make innovation more efficient for companies with fewer resources, like may occur in emerging markets. [ABSTRACT FROM AUTHOR]

O mercado bancário vive constante solidez e, dentre as principais características que envolvem o setor no Brasil, destacam-se o elevado spread, a concentração bancária e a baixa qualidade na bancarização se comparada, esta última, com os países desenvolvidos. Nesse cenário, o cooperativismo torna-se protagonista. Assim, objetivou-se com essa pesquisa sugerir a implantação de uma plataforma de negócios exclusiva aos condomínios residenciais paulistas. Para tanto, utilizou-se, como metodologia o estudo de caso, de uma cooperativa localizada em Brasília-DF que possui uma plataforma de negócios para atendimento exclusivo aos condomínios. Como estratégias para o desenvolvimento do trabalho foram utilizadas informações qualitativas e quantitativas da cooperativa em questão e do sindicato patronal da categoria. Com base nas discussões travadas, observou-se que, de fato, há um déficit de produtos, serviços e atendimento aos condomínios, principalmente, quanto a linhas de crédito, e como resultado, que a boa prática de Brasília é passível de aplicação no estado de São Paulo.O mercado bancário vive constante solidez e, dentre as principais características que envolvem o setor no Brasil, destacam-se o elevado spread, a concentração bancária e a baixa qualidade na bancarização se comparada, esta última, com os países desenvolvidos. Nesse cenário, o cooperativismo torna-se protagonista. Assim, objetivou-se com essa pesquisa sugerir a implantação de uma plataforma de negócios exclusiva aos condomínios residenciais paulistas. Para tanto, utilizou-se, como metodologia o estudo de caso, de uma cooperativa localizada em Brasília-DF que possui uma plataforma de negócios para atendimento exclusivo aos condomínios. Como estratégias para o desenvolvimento do trabalho foram utilizadas informações qualitativas e quantitativas da cooperativa em questão e do sindicato patronal da categoria. Com base nas discussões travadas, observou-se que, de fato, há um déficit de produtos, serviços e atendimento aos condomínios, principalmente, quanto a linhas de crédito, e como resultado, que a boa prática de Brasília é passível de aplicação no estado de São Paulo.

O presente artigo busca analisar as interações e ofertas de produtos a partir das publicações de influenciadores digitais. Aborda o caráter simbólico nas redes sociais com a interação dos influenciadores digitais nesse processo e como as referências culturais são apresentadas dentro desse processo. Como procedimento metodológico, será realizada uma revisão bibliográfica, e para a análise do tema será feito um estudo de caso, definindo as características do perfil da influenciadora digital maranhense Thaynara OG na rede Instagram. A pesquisa terá como recorte temporal o mês de junho de 2018, compreendendo o período de preparativos e realização da segunda edição da festa “São João da Thay”, um evento beneficente realizado pela influenciadora digital, que é marcado pelas parcerias com produtos e serviços.

Regardless of market segment, innovation is a constant and indispensable need for any business. However, innovation in environments where tacit knowledge outweighs theoretical and academic knowledge becomes challenging, jeopardising business success, as the case of cooperatives of artisans. In this sense, the universities, through Business Incubators, stand as facilitators and promoters of this activity. This study aims to aid the innovation planning process of handicraft products, by adapting the NUGIN methodology, from characterization of opportunities exploring to ideas pricing that have emerged in the midst of this process. [ABSTRACT FROM AUTHOR]

Industrial enterprises are improving their financial performance to achieve their development goals. The source of development can serve as a developed strategy and a specialized version of the program, which is based on the achievement of certain financial indicators. Particularly, it can be the issue of constant ensuring of profit, and of the increase and optimization of internal processes which are considered as a basis of steady functioning of the enterprise. Consideration of what can be viewed as the competitiveness of production, namely determines the relevance of the study. The novelty of the study is in the fact that not only a certain strategy in achieving the targets is considered as the basis of competitiveness, but also a strategy for the formation of internal sustainable environment of the enterprise, which can be implemented considering the needs of production and its potential development. As a basis for increasing the competitiveness of the chemical industry and sustainable operation of the enterprise, the authors consider the internal environment. The implementation of the increase in internal resistance is expected to be conducted based on the evaluation of the system of external cooperation. The practical significance of the work is determined by the need to form a certain relationship between internal stability and the possibilities of external change. [ABSTRACT FROM AUTHOR]

Introduction: This article reports the results obtained in the evaluation and classification of substances and chemical products classified as carcinogenic according to the International Agency for Research on Cancer (IARC) in the laboratories of chemistry and construction of the Metropolitan Technological Institute- ITM. Objective: To analyze occupational health and safety practices in the handling of chemical substances and products classified as carcinogenic in the chemistry and construction laboratories of the Metropolitan Technological Institute-ITM. Materials and methods: To carry out the investigation, the inventory of reagents of the laboratories of the institution was reviewed, where IARC was used to classify the chemical substances and products cataloged as carcinogens. To determine the type of cancer produced by each substance, the Table of Occupational Diseases was used, regulated in Colombia by Decree No. 1447 of August 5, 2014, issued by the Ministry of Labor. Results: Among the main results, a total of 21 chemical substances cataloged as carcinogenic were found, 19 in the chemistry laboratory and 2 in the construction laboratory of the Robledo headquarters, determining at the same time the type of cancer that these substances could develop. Conclusions: Based on the table of occupational diseases in Colombia, it was possible to determine that the substances analyzed are effectively carcinogenic, and most of the substances determined as carcinogenic cause malignant neoplasm of bronchi and lung, in other words, bronchial cancer and lung cancer respectively. [ABSTRACT FROM AUTHOR]

National Archives invest in products and services through web pages with the objective of satisfy contemporary users' needs. Web pages can become a potential asset to national archives, since they make the access to specialized products and services possible in a quick and interactive way. Thus, this study aims to analyze web pages of National Archives of Mercosur countries (Argentina, Bolivia, Brazil, Paraguay, Uruguay, Venezuela, Chile, Colombia, Ecuador, Peru, Guyana and Surinam), and to map the products and services offered by them. Moreover, it seeks to verify the relationships among the web pages and analyze the architecture and information distribution, through a diagnosis of types of content, available information, and user friendliness. The research approach is exploratory; bibliographic; descriptive; comparative and content analysis. The results point out that the use of researched sites can foster the integration between web activities and the physical spaces by means of products and services that tend to target promising, sophisticated and technical market. To make these products and services available can strengthen information culture on web pages bringing visibility, recognition, and usefulness to archiving processes. Researches of this nature add to the Archival Studies in the scope of information dissemination, as well as to the improvement and evolution of the offer of innovative products and services in the area. [ABSTRACT FROM AUTHOR]

Copyright of Actas de Diseño is the property of Facultad de Diseno y Comunicacion, Fundacion Universidad de Palermo 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 Boletin de Antropologia is the property of Universidad de Antioquia 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 Muiraquitã: Revista de Letras e Humanidades is the property of Muiraquita 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.)

O conceito de design é, por vezes, reescrito pelo conceito moderno da sustentabilidade. O desenvolvimento ecologicamente correto, que era considerado um diferencial no final do século passado, passa a ser considerado obrigatório. Quando o objetivo do projetista é aliar a inovação com a questão ambiental, surgem dificuldades devido à complexidade do tema. Se por um lado o design busca a satisfação do cliente e a oferta contínua de novos produtos, por outro existe a preocupação em integrar o tecnicamente possível com o ecologicamente necessário, por meio do equilíbrio sustentável dos aspectos sociais, ambientais e econômicos. A contribuição do presente trabalho está na experimentação de modelos a partir da análise da sustentabilidade. A metodologia utilizada compreende a aplicação da ferramenta ESA, em que são consideradas questões ambientais, sociais e econômicas para avaliação dos protótipos. Como resultado, temse a demonstração de uma ferramenta de análise da sustentabilidade para aplicação em modelos volumétricos e em produtos.

Introduction. One of the impacts of aquaculture on the environment is the production of waste (guts, skin, scales, etc.), building silo from guts can be avalid environmental option and can be used to feed other animals. Objective. The project evaluated the effect of fish viscera silage in fattening sheep. Materials and methods. 20 sheep were evaluated in two random groups, with initial average weight of 17± 2kg for a period of 5 months. They were fed on fresh Maralfalfa (Pennisetum spp) and buttercup (Tithonia diversifolia), fresh, and one group additionally received silage at a rate of 3.5% of the total diet. The animals were weighed monthly to identify weight gain. Results. The silo showed for Microbiology UFC zero, the bromatologics analysis indicates PB of 39.88%; E.E.16.8% and 5% ash; the pH was 3,5 Sex, time and silage show significant differences (p <0.05) on the weight. The interactions were not significantly different (p>0.05). Conclusion. Preliminary results indicate that silage can be used for feeding sheep, further research is sugested to determine digestibility and other levels of inclusion. [ABSTRACT FROM AUTHOR]

This article discusses marketing concepts and issues that should be used as a basis for the formulation of strategies aimed at the development of a small technology-based company with the intention of obtaining competitive advantages from its competitors. Concepts of marketing compounds are presented in the context of marketing planning and management. Given this, it is possible to formulate strategies aimed at the growth of the company, and also, for its consolidation in the market in which it operates. Technology-based companies, especially small and mediumsized ones, have characteristics that differ from other segments, since they work in the promotion and generation of technological innovation, and this means that they have a differentiated marketing work. It discusses product issues, communications decisions, distribution and logistics, power and sales management decisions, and pricing decisions. [ABSTRACT FROM AUTHOR]

Copyright of Perspectivas em Ciência da Informaçao is the property of Nova Economia 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.)

Atualmente as empresas lançam um produto com o objetivo de permanecerem por mais tempo no mercado. Embora muitas empresas fracassassem ao lançarem um produto, seria um mito dizer que as maiorias dos novos produtos fracassam ou que seu sucesso vai de acordo com sua atratividade. A modernização traz consigo as premissas, a eficiência, a qualidade e a produtividade, que de certa forma impõem uma carga à sociedade como um todo. Superar as expectativas dos consumidores, por meio de produtos e serviços inovadores, assegura vantagens competitivas e permite às empresas a ocupação de posições de liderança, em mercados altamente competitivos.

The objective of this study was to analyze the profile of milk consumers in the city of Maringá, PR and identify the determinants in the choice of food products. Semi structured forms were used, containing sociodemographic questions and about the consumption behavior of 328 milk consumers in the municipality of Maringá, PR, Brazil. Data were tabulated and analyzed using descriptive statistics. Sociodemographic variables were confronted with determinants of purchase. The majority of the sample interviewed (60.50%) were female, with a mean age above 31 years, with higher education and income of 5.88 minimum monthly salaries. Among these, 46.50% consume milk daily, with a higher frequency of consumption for UHT (Ultra High Temperature) milk. Among those interviewed, regardless of sex, income and schooling, the criteria "quality" and "benefits to health" were the main determinants for food purchases; These being included, preponderant to the "price". The results also showed that consumers interviewed are concerned about health concerns and consider it when purchasing a product. Therefore, the agents of the agroindustry system of milk must develop the products with these appeals. A relative low importance of the "price" criterion suggests that consumers are interviewed and have products that meet their needs. [ABSTRACT FROM AUTHOR]

Copyright of Actas de Diseño is the property of Facultad de Diseno y Comunicacion, Fundacion Universidad de Palermo 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.)

Desenvolver produtos que visam auxiliar o uso racional dos recursos se apresenta como uma ferramenta interessante no auxílio à manutenção de um meio ambiente equilibrado. Este artigo tem por objetivo identificar se a eficiência energética de produtos nacionais está amparada por redução de alíquota no âmbito do IPI. Visando atingir este objetivo realizou-se um estudo exploratório através de uma pesquisa documental e bibliográfica. A seleção dos produtos apresentados para este estudo foi realizada a partir dos parâmetros de consumo/eficiência energética disponíveis no site do INMETRO e elaboradas a partir de informações do Programa Procel. Os critérios avaliados escolha dos produtos foi à utilidade e funcionalidade domésticas. Sendo o refrigerador escolhido por atuar no consumo, a lavadora de roupas por auxiliar nas atividades domésticas, o chuveiro elétrico voltado para higiene pessoal e o televisor por estar vinculado ao lazer e entretenimento. A pesquisa identifica que produtos com a mesma unidade funcional, apresentam índices de eficiência energética diferentes, tanto no consumo de água, no caso das lavadoras de roupas e de energia elétrica para todos os itens, e que a alíquota de IPI é a mesma para os produtos com melhores índices de eficiência energética, bem como para os piores índices. Os resultados demonstram que a correta escolha por parte do consumidor na compra de um refrigerador por representar umaeconomia de até 30% no consumo de energia elétrica mensal, já no caso de uma lavadora de roupas seu consumo mensal de água poderá representar 1605 l a mais entre os modelos de pior e melhor eficiência no consumo de água. Developing products which aim at helping the rational use of resources is presented as an interesting at maintaining a balanced environment. This article has as its objective to identify whether the energy efficiency of national products is supported by tax reduction in IPI coverage. Aiming at reaching this objective, an exploratory study through a documental and bibliographic research was carried out. The products’ selection for this study followed the consumption / energy efficiency parameters, which are available on INMETRO site and elaborated from information at “Programa Procel”. The criteria evaluated in relation to the products’choice were based on their household functionalities – the refrigerator chosen by its low energy consume, the washing machine because it helps on the household chores, the electric shower once it is part of the personal hygiene and the TV set because it is linked to leisure and entertainment. This research identifies which products with the same functional unit present different energy efficiency indexes, even in water consumption, washing machines and electric energy for all the items and also that the IPI part is the same for the products with the best energy efficiency indexes, as well as the worst ones. The results have shown that the correct choice made by the consumers when buying a refrigerator is placed in choosing one which represents 30% electric energy consumption saved per month. In the case of a washing machine, its monthly water consumption may vary up to 1605 l which are spent among the worst and the best water consumption efficiency.

El objetivo fundamental del presente trabajo, fue mejorar las condiciones de conservación y almacenamiento de los granos ancestrales de Quinua, Chachafruto y Amaranto, a su vez la elaboración de productos agroindustriales a partir de las harinas. Inicialmente se caracterizó la población guambiana, en aspectos productivos de los cultivos y agro industrialización de las materias primas en mención. Posteriormente se desarrollaron capacitaciones a 70 líderes comunitarios, sobre el manejo pos cosecha (acondicionamiento y almacenamiento de los granos), proceso de obtención de las harinas, y finalmente la elaboración de productos. La metodología empleada en las capacitaciones y asistencia técnica fue la de "aprender haciendo". La práctica tuvo una duración de ocho meses, tiempo en el cual se desarrollaron cada una de las fases del proyecto. Como resultados sobresalientes se obtuvieron, la adopción de técnicas pos cosecha y acondicionamiento de los granos en las operaciones de desaponificación, redistribución de bodega de almacenamiento, implementación de análisis granulométricos, obtención de harinas de acuerdo a las normas NTC 271, diversificación de productos a partir de las harinas obtenidas, los cuales fueron: achucha, coladas, pan, galletas, pasteles, arequipe, arepas, empanadas y natilla. La investigación desarrollada en el diseño y elaboración de los productos fue con enfoque participativo, basada en el diálogo de saberes, y el grado de aceptación de los productos se hizo mediante evaluación sensorial. En suma a lo anterior la propuesta generó beneficios económicos y socialesO objetivo fundamental o presente trabalho foi melhorar as condições de conservação e armazenamento dos grãos ancestrais Chachafruto, Quinua, Amaranto, transformar produtos agroindustriais de farinha. Inicialmente caracterizado Guambiano produtivos aspectos das culturas e das matérias-primas industrialização agro na população de referência. Posteriormente desenvolvido habilidades 70 líderes da Comunidade na gestão pos (condicionamento e armazenamento de grãos), colher de farinha de obtenção do processo e, finalmente, ao fabrico de produtos. A metodología utilizada nos treinamentos e assisténcia técnica era "aprender haciendo". Prática durou oito meses de tempo em que cada uma das fases do projeto foram desenvolvidos. Como excelentes resultados foram obtidos, a adopção de técnicas pos colheita e condicionamento de grãos em desaponificación, redistribução de armazenamento, implementação de operações de armazém de análise lithologic, obtenção de refeição para os padrões NTC 271, diversificação dos produtos desde as farinhas obtidas, gue foram: achucha degating, pão, biscoitos, bolos, confiteure, arepas, empanadas e creme. A investigação desenvolvida no design e fabrico de produtos com abordagens participativas, com base no diálogo de conhecimentos e aceitabilidade dos produtos feitos por avaliação sensorial. Além da referida proposta gerou beneficios económicos e sociaisThe main target of the present work, was to improve the conditions of conservation and storage of ancestral grains of Quinua, Chachafruto and Amaranto, as well the agro-industrial product elaboration from flours. Initially the guambiana population characterized itself, in productive aspects of the cultures and land industrialization of the raw materials in mention. Later gualifications to 70 communitarian leaders were developed, on the handling pos harvests {prepararon and storage ofgrains), process ofobtaining of flours, and finally the product elaboration. The methodology used in the gualifications and technical attendance was the one of "learn doing". The practice lasted of eight months, time in which each one of the phases of the project were developed. As excellent results were obtained, the adoption of post technigues reaps and preparation of grains in the operations of desaponificación, redistribution of storage warehouse, implementation of grain sized analyses, flour obtaining according to norms NTC271, product diversification from the obtained flours, which were: achucha, taps, bread, cakes, pies, arequipe, round maize loaves, pasties and custard. The investigation developed in the design and elaboration of products was with participating approach, eradle in the dialogue ofknow, and the degree ofacceptance of products became by means of sensorial evaluation. To sum up to previous the proposal it generated economic and social benefits

This document has as main objective to discuss the dual role that China is playing in Latin America, on one hand, a strategic trade partner in Asia, source of foreign direct investment (FDI) and key ally in the international arena, on the other hand, China is a formidable competitor particularly in the manufacturing sector. To reach the main objective, we make a brief description of the international trade relation between China and Latin America for the last 15 years, also, a review of the investment flows in different economic sectors, and lastly, a description of the political and diplomatic relation between Latin America and China. From this, it can be inferred that the bilateral relation is prominently framed by the trade of commodities from Latin America to China and the Chinese investment in the sourcing of natural resources. [ABSTRACT FROM AUTHOR]

Devido à globalização da economia, as empresas evoluíram para a produção de enormes variedades de produtos personalizados. Com o intuito de atender às exigências dos clientes, surgiu a necessidade de grandes alterações nos processos tecnológicos. Como conseqüência, os custos indiretos passaram a ser mais significativos, o que implicou um novo método de distribuição desses custos, capaz de distribuir melhor os custos indiretos aos produtos e serviços. A esse método foi dado o nome de custeio baseado em atividades - ABC (Activity Based Costing). Esse método foi investigado por Carlos Yorghi Khoury em 1996, numa pesquisa aplicada às 500 maiores empresas do Brasil. O objetivo deste trabalho foi replicar essa pesquisa nas maiores empresas catarinenses, a fim de observar se esses resultados obtidos assemelham-se aos obtidos na pesquisa com as empresas catarinenses.Nesta pesquisa, dos 200 questionários enviados para as maiores empresas de Santa Catarina, 81 retornaram com as questões respondidas. O trabalho levou a conclusões importantes, como: as empresas de Santa Catarina têm amplo conhecimento do sistema ABC; algumas empresas que implantaram esse sistema já estão desistindo de seu uso, em função da complexidade para apropriar os custos indiretos e as despesas às atividades e estas aos produtos.Due to the economic globalization, enterprises have started to produce enormous varieties of personalized products. In order to attend to the requirements of their clients, huge changes in the technological process were needed. Consequently, indirect costs became more significant, which led to a new method for distributing the indirect costs, capable of better distributing the indirect costs of products and services.This method was called Activity Based Costing and was investigated by Carlos Yorghi Khoury in 1996 through a research applied in the 500 biggest companies in Brazil. This paper aims to replicate the 1996 research in the biggest companies from Santa Catarina, Brazil, in order to observe if the results obtained from these companies are similar to those from the 1996 research. For the empirical research, 81 out of 200 questionnaires sent to the biggest companies from Santa Catarina were duly returned. The research led to the conclusion that, although the companies from Santa Catarina have a large knowledge of the ABC system, some of the companies that introduced this system are already giving it up in function of the complexity in appropriating the cost and the indirect expense from the activities to the products.

This study characterized the municipality of Janaúba-MG user profile, in relation to the consumption of eggs commercial laying hens and chicken meat. 155 questionnaires were applied, using the method "survey", structured with essay questions and multiple choice and targeted to people chosen at random. It was found that the preference for white eggs was higher (46.45%) compared to red (34.19%), because appearance (40.65%). Some consumers believe that the egg depending on the color of its bark, has no nutritional equivalence (23.23%) and the majority (45.81%) state that the external quality is the factor that most influences upon purchase. However, the weekly consumption by most respondents is low, not more than twice a week (47.74%). With regard to chicken meat, most consuming (72.99%), and the jerk chicken is preferred by consumers (50.32%). However, the consumption of meat is no more than twice a week (56.57%) 27.1% of respondents said they consume chicken meat; 3.87% of these believe that it has antibiotics and 8.39%, hormônios.To total respondents, 78.06% have heard of animal.Destes welfare, 83.23% would accept paying more for a product obtained from birds reared in systems seguemos welfare standards. 73.13% of respondents would accept paying more for an enriched egg nutritionally. Through the above, it is noted that the low power consumption as much meat as egg is associated with false information disclosed for the feeding of poultry and the production system.So are needed further clarification on the issues raised, which may reflect increased consumption of both eggs as the chicken. [ABSTRACT FROM AUTHOR]