Artigos

URI permanente para esta coleçãohttps://rigalileo.itegam.org.br/handle/123456789/5

Navegar

Filtros

20252

Configurações

Autor: search.filters.author.LEITE, Jandecy CabralTem arquivos: Sim

Resultados da Pesquisa

Agora exibindo 1 - 2 de 2
  • Imagem de Miniatura
    Item
    Análise dos Desafios na Transição para Indústria 4.0: Um Estudo Sobre a Integração de Sistemas de Custeio em Ambientes Automatizados
    (Instituto de Tecnologia e Educação Galileo da Amazônia, 2025) SILVA, Maeli Oliveira da; FILHO, Nelson Marinelli; GUIMARÃES, Gil Eduardo; LEITE, Jandecy Cabral; FERREIRA, Matheus Rissardi; Jandecy Cabral Leite
    This paper analyzes the challenges faced during the transition from traditional costing systems to absorption costing systems in the context of Industry 4.0. Through the analysis of heat maps applied to an industrial costing spreadsheet for electronic components, the study identifies and categorizes inconsistencies that reflect broader structural challenges of industrial digital transformation. The results reveal seven critical categories of inconsistencies: interoperability issues, complexity in the allocation of indirect costs, implementation and maintenance costs, workforce training, real-time data management, compliance and security, and adaptation to the dynamics of Industry 4.0. It was concluded that such inconsistencies represent significant barriers to a successful transition, especially in industries with a high degree of automation.
  • Imagem de Miniatura
    Item
    Proposta de Implantação da Tributação Ambiental como Ferramenta de Incentivo na Conservação e Desenvolvimento Sustentável
    (Instituto de Tecnologia e Educação Galileo da Amazônia, 2025) MONTEIRO, Ciro Allister Reis; LEITE, Jandecy Cabral; ALMEIDA, Luiz Fernando Correia de; Jandecy Cabral Leite
    This study examines the implementation of the Green IPTU as a public policy tool to promote environmental conservation and sustainable development in the city of Manaus. Using a qualitative and quantitative approach, a case study is conducted based on Bill No. 248/2013, which proposes partial tax exemption for properties adopting sustainable practices. The research discusses the legal, economic, and socio-environmental feasibility of environmental taxation, emphasizing the polluter-pays principle and the socio-environmental function of urban property. It analyzes fiscal impacts, social awareness, and eligibility criteria, contributing to the debate on environmental public policies in Amazonian urban contexts.