Conservation conditions of chainsaws and electric chainsaws and safety of the farmers who operate these machines

The increasing use of chainsaws in rural areas has demanded the health of rural producers who operate these machines. Thus, the objective of this work was to evaluate the conservation conditions of chainsaws with a 2-stroke Otto Cycle engine and check if they meet NR12 Annex V, as well as confirm whether users meet NR31 in terms of training for use. With the aid of a questionnaire and visits to farms, 103 chainsaws were verified in six municipalities in the central region of the State of Rio Grande do Sul. After organizing the data in an electronic spreadsheet, descriptive statistics and canonical correlation were performed. The questions were divided into four groups, namely: operational, mandatory machine safety equipment, cutting set, and engine. The conservation condition of the machines was seen as worrisome. This is because it was found that 66.01% of machines did not have a saber guard and 49.51% of these were worn out. In addition, 97.08% of the producers did not take a chainsaw operation course, and 85.44% reported not using Personal Protective Equipment (PPE), therefore, in disagreement with the NR6, NR12 Annex V, and NR31 standards. It was clear the need for the operators to carry out training on the safe use and handling of chainsaws.

The Communications–Computing Symbiosis: The Beginning

Chapter 16 discusses the history of the computer. Important events include IBM bringing out the personal computer, and Xerox PARC inventing the graphical user interface. Paul Allen and Bill Gates left Harvard in 1975 to set up a computer laboratory. A year later Steve Jobs and Steve Wozniak set up Apple, followed soon by Dan Bricklin inventing the electronic spreadsheet. At the start of the 1980s Gates leased the MS-DOS operating system to IBM. Prior to all this, in 1969 the Advanced Research Product Agency set up ARPANET, the predecessor of the Internet. Other topics covered in this chapter include the birth of electronic mail, uses and abuses of the Internet, security and coding, and the Minitel in France. The last part of the chapter looks at the Soviet Union and the InterNyet.

Total Costs of Centralized and Decentralized Inventory Strategies—Including External Costs

The paper deals with the economic efficiency of decentralized and centralized strategies of distribution goods in terms of both internal efficiency of firms and external costs of logistics processes (first of all external costs of transport). The author developed a model (using an electronic spreadsheet) in order to calculate the economical efficiency in the micro and macro dimensions in order to find the distances on which distribution using one central warehouse is more profitable than decentralized distribution. The results of the simulations show that the strategy of centralized inventories can be in many cases an economically effective strategy although not for deliveries on very long distance. The results confirm that the benefits of centralization are lower inventories, although the simulations do not confirm the applicability of the square root law to calculate the level of inventories. However, they confirm a positive impact on the level of logistic customer service, measured by the availability of stocks. Better service is probably the main benefit of this strategy. In order to investigate the impact of individual parameters on the total costs of logistics processes 1300 simulations were carried out for various cases: The volume of annual sales, fluctuations in demand, the value of distributed goods, the number of warehouses in a decentralized system and the width of the product range, costs of warehousing, and maintaining stocks, and the distance of transport and in deliveries to customers.

The application of the Microsoft Excel Electronic spreadsheet (ME) in the materials accounting in the mining enterprises owned by the Vietnam Mineral Coal Industry Group

The article refers to the application of the Microsoft Excel Electronic spreadsheet (ME) in materials accounting. Base on the practical study of the materials accounting in the mining enterprises owned by the Vietnam Mineral Coal Industry Group (TKV) in conjunction with the study of 200/BTC-TT in 2014, the group of authors have designed the sheets to serve for the accounting of materials in the mining enterprises. In this, the sheets save the basic information about the business, the sheets of ME are designed to store the data (the inputs for materials accounting), and the sheets for the output of the material ledger. The sheets are designed with a friendly interface, complied with the regulations of the Ministry of Finance and in accordance with the actual conditions in the mining business. The functions of ME are the maximum used for the computational formulas in the ledger to ensure complete automation of writing ledger. In other words, each time the accounting document is entered in the Database, the ledger is updated immediately by using real-time processing. It is possible to say the research results of the article can be considered as a software written on the background of the ME for accounting work.

S CORPORATIONS AND IRC SECTION 199A:INCORPORATING EXCEL INTO TAX PLANNING SCENARIOS

This case requires students to take a multi-year tax planning perspective for an S Corporation owner-employee. The case emphasizes the new Internal Revenue Code (IRC) {section sign}199A deduction (qualified business income (QBI) deduction) and electronic spreadsheet skills. The case also includes reasonable compensation and cost recovery issues. Students perform tax research to identify factors relevant to QBI deductions and apply this research to make QBI deduction calculations. Then, students demonstrate knowledge of the flow-through entity by incorporating IRS rules and logic into electronic spreadsheets. Finally, students improve their tax-related decision-making by evaluating scenarios related to the QBI deduction in a flow-through entity setting.

IntelliClean: A Teaching Case Designed to Integrate Data Cleaning and Spreadsheet Skills into the Audit Curriculum

ABSTRACT This teaching case provides an approach for educators to impart knowledge about both the data-cleaning process and critical electronic spreadsheet functionalities that are used by auditors to students as part of the auditing curriculum. The cleaning of large datasets has become a vital task that is routinely performed by the most junior audit professional on the team. In this case, students learn how to cleanse a dataset and verify the completeness and accuracy of the dataset in accordance with relevant auditing standards. Importantly, all steps are completed on an author-created database within an electronic spreadsheet platform. The response from students has been strong. After completing the case assignment, a total of 81 auditing students at two private universities provided feedback. The results of the questionnaire reveal that students largely agree that the key learning objectives were achieved, validating the use of this case in the auditing curriculum.

Arboreal diversity in dairy-producing properties in the Arroio da Seca micro-river basin, Rio Grande do Sul, Brazil

The Deciduous Seasonal Forest (DSF) in Rio Grande do Sul (RS) is fragmented and partially protected by environmental legislation [Legal Reservation (LR) and Permanent Preservation Area (PPA)]. The aim of this study was to characterize diversity of the arboreal species situated in LR and PPA of 12 dairy-producing properties in the Arroio da Seca micro-river basin. A total of 398 plots with 100m² were used, and height, perimeter, and species were recorded. Phytosociological parameters were calculated using an electronic spreadsheet. Richness of 130 species was recorded as well as a Shannon-Wiener index of 3.79 (0.04). Ninety percent of the sampled area is in the early and intermediate stages of regeneration and most species with high importance value are typical of secondary vegetation. The PPA had higher estimated richness and diversity than the LR; however, there was higher infestation of exotic species in the PPA.

Familiares de usuários de substâncias psicoativas em busca de cuidado

Objetivo: descrever as vivências de familiares de usuários de substâncias psicoativas em busca de cuidado na rede de atenção psicossocial. Método: trata-se de um estudo quantitativo, exploratório e transversal, com 29 familiares de usuários de substâncias psicoativas internados com trauma físico, notificados em um centro de informação e assistência toxicológica, utilizando um roteiro semiestruturado e entrevistas domiciliares. Compilaram-se os dados em planilha eletrônica no software Microsoft Office Excel 10.0 e os analisando pela estatística descritiva simples. Resultados: revela-se que os familiares conviviam, em média, há 20,8 anos com comportamento aditivo intrafamiliar, principalmente o uso de bebida alcoólica, em um contexto de períodos curtos de recaídas e abstinência e elevada violência intrafamiliar e social. Observaram-se acesso elevado a serviços hospitalares de urgência e baixo acesso e vínculo a serviços de atenção primária e de base comunitária. Relatou-se, após a internação hospitalar por trauma, por 15 familiares (51,7%), diminuição do comportamento aditivo, em média, por 30 dias. Conclusão: conclui-se que a oportunidade de quebra do ciclo de dependência e continuidade do cuidado, com foco na atenção psicossocial e na unidade familiar, não aconteceu nas famílias investigadas. Descritores: Serviços de Saúde; Apoio Social; Acesso aos Serviços de Saúde; Transtornos Relacionados ao Uso de Substâncias; Enfermagem em Saúde Pública; Saúde da Família. AbstractObjective: to describe the experiences of family members of psychoactive substance users in search of care in the psychosocial care network. Method: this is a quantitative, exploratory, and cross-sectional study, with 29 family members of users of psychoactive substances hospitalized with physical trauma, reported to an information and toxicological assistance center, using a semi-structured script and home interviews. Data were compiled in an electronic spreadsheet using Microsoft Office Excel 10.0 software and analyzed using simple descriptive statistics. Results: it is revealed that family members lived, on average, for 20.8 years with domestic addictive behavior, especially the use of alcohol, in a scenario of short periods of relapse and abstinence and high intrafamily and social violence. There was high access to emergency hospital services and low access and link to primary care and community-based services. After hospitalization due to trauma, 15 family members (51.7%) reported a decrease in addictive behavior, on average, for 30 days. Conclusion: it is concluded that the opportunity to stop the cycle of addiction and continuity of care, focusing on psychosocial care and family arrangement, did not happen in the investigated families. Descriptors: Health Services; Social Support; Health Services Accessibility; Substance-Related Disorders; Public Health Nursing; Family Health. ResumenObjetivo: describir las experiencias de los familiares de los usuarios de sustancias psicoactivas en busca de atención en la red de atención psicosocial. Método: se trata de un estudio cuantitativo, exploratorio y transversal, con 29 familiares de usuarios de sustancias psicoactivas hospitalizados con trauma físico, notificados en un centro de información y asistencia toxicológica, utilizando un guion semiestructurado y entrevistas domiciliadas. Los datos se compilaron en una hoja de trabajo en el software Microsoft Office Excel 10.0 y se analizaron mediante estadísticas descriptivas simples. Resultados: se revela que los familiares convivieron, en promedio, durante 20,8 años con comportamientos intrafamiliares adictivos, principalmente el uso de bebidas alcohólicas, en un contexto de cortos períodos de recaída y abstinencia y alta violencia intrafamiliar y social. Se observó un alto acceso a los servicios hospitalarios de urgencia y bajo acceso y vínculo a servicios de atención primaria y comunitaria. Después de la hospitalización por trauma, 15 familiares (51,7%) reportaron disminución del comportamiento aditivo, en promedio, durante 30 días. Conclusión: se concluye que la oportunidad de romper el ciclo de dependencia y continuidad del cuidado, centrándose en la atención psicosocial y en la unidad familiar, no ocurrió en las familias investigadas. Descriptores: Servicios de Salud; Apoyo Social; Accesibilidad a los Servicios de Salud; Trastornos Relacionados con Sustancias; Enfermería en Salud Pública; Salud de la Familia.

Advertising of open data by the electoral high court: the case of the Electoral Data Repository

Article that aims to present the Electoral Data Repository, of the Superior Electoral Court, in the context of open government data. Based on literary texts on open data, open government and open data on the Federal Government and the Brazilian Electoral Justice. It adopts the Electoral Data Repository as the object of study, investigated as a descriptive research, using bibliographic techniques and action research for data collection, in a qualitative sense. It presents a repository resulting from a natural process of computerization of the electoral process, created by a specific sector of information technology and currently managed by the statistics center and updated periodically, respecting retotalizations. Offers information on candidates, abstention, electorate, parties, electoral polls, accountability, results, etc., while open electoral data collected by the Extract, Transform, Load process and made available, as raw data, of compressed way, containing, inside, a file with the electoral data themselves, in Comma Separated Values, and another in Portable Document Format, with the description of the available data. concluded that transparency is the guiding thread of the Superior Electoral Court, which fostered the development of the Electoral Data Repository, with the purpose of making available, based on specific technologies, open electoral data, which can be used in any electronic spreadsheet program and coming from the electoral process, from voter registration and management to the dissemination of votes, and thus contribute to ensuring the impartiality and legitimacy of electoral elections.