No abstract

No abstract

The present study aims to evaluate the economic distortion in trade metrology due to metrological frauds in measuring instruments used in the commerce and industry. The economic distortion represents the economic losses due to measurement deviations in trade. An Input-Output Model approach is carried out in order to determine the economic distortion whenever an output in a process represents the input to another one and it considers the aggregation of values of products traded in the economy. A case test is also conducted using empirical data of measurement errors and metrological frauds in the fuel sector in Brazil in order to determine their economic impact. The results show that the impact of metrological frauds increase the distortion uncertainty from US$ 54,910,307.13 to US$ 303,734,309.35 toward consumers' losses creating a great asymmetry in the market.

Existe uma preocupação geral quanto à aderência que se pode obter entre os pneus de uma aeronave e as superfícies das pistas de aeroportos, principalmente naqueles em que operam aeronaves a jato, em altas velocidades, tornando a aderência um fator importante relacionado à segurança de vôo. O atrito nas pistas muda ao longo do tempo, em função do tráfego, das condições climáticas e das práticas de manutenção adotadas. Contaminantes, tais como água e resíduos de borracha, causam diminuição do atrito das superfícies das pistas, em grandes extensões, principalmente nas zonas de toque. Este trabalho analisa a aderência pneu-pavimento em revestimentos asfálticos aeroportuários, por meio da avaliação da macrotextura, do atrito dinâmico, do atrito medido com o Pêndulo Britânico e da drenabilidade, em regiões das pistas submetidas a diferentes solicitações de tráfego e diferentes ações de manutenção. O Aeroporto Internacional de São Paulo / Congonhas foi escolhido para o estudo de caso, pois conta com duas pistas de pouso e decolagem com revestimentos asfálticos com grooving e tráfego de aeronaves com intensidade suficiente para promover os problemas de aderência relatados na literatura. Os resultados indicam a influência do volume de tráfego, do grooving, do acúmulo de resíduos de borracha e das práticas de manutenção sobre a aderência pneu-pavimento proporcionada pelos revestimentos.

Purpose -Aims to show the importance of business processes modeling as a precondition for information system design. Although many managers worry the entity's expenses, some are unaware of the processes and procedures adopted by his subordinates. Searching is to calculate spending on each step to a proper business process management.Design/methodology/approach -It shows the concepts of Activity-Based Costing (ABC) and its update, the TDABC (TimeDriven Activity-Based Costing), to support the development of a costing system for public universities.Findings -It can be concluded that public processes implemented in public services are both complex and bureaucratic, mainly due to regulations. The bidding procedure of acquisition materials or services demand eight sectors activities.Research limitations/implications -The contribution of this study is to present how the business process modeling should not be applied to public service for the optimization of resources. This research presents the usual flow of bids, but in practice there is some variation.Practical implications -The article provides a starting point for process redesign and complex and inefficient procedures in order to reduce costs.Originality/value -Although the cost accounting to present different types of costing methods, managers need to know and criticize the existing business processes.Keywords: business modeling, costing, business processes management, BPMN, TDABC. ABSTRACTABEPRO