a b s t r a c tMost industrial food cooling is performed by air blast, water spraying and immersion cooling. Immersion cooling is simple, with low operational cost and leads to food quick cooling. The objective of this work was to investigate the influence of water agitation method (water injection, air injection and water injection coupled to a Venturi ejector) on the average heat transfer coefficient (h) between food and cooling water. Time-temperature evolutions of a sphere immersed in the cooling media were used to determine the heat transfer coefficients at different positions in a cooling tank. Air injection and water injection coupled with a Venturi ejector significantly increased the heat transfer coefficient between food and cooling water. For the investigated conditions, h was increased up to eight times, when air injection was used. However, the complex flow of bubbles and water inside the tank created heterogeneous water agitation, creating zones with different heat transfer coefficients. Furthermore, the use of water recirculation coupled with a Venturi ejector can be very convenient for cases where pressurized air is not available, but the best agitation solution depends on each case.
O objetivo inicial do artigo é trazer a importância da Gestão Tributária de forma mais simples e objetiva. Devido há vários incidentes tributários por falta de instrução e de comunicação, levantando a seguinte problemática qual a importância de uma boa gestão tributária nas empresas? E quais as melhores opções de regime tributário. A metodologia do presente estudo consiste na forma de uma pesquisa bibliográfica com base em documentos teóricos anteriormente publicados, buscando relatar sobre as informações encontradas sobre os regimes Simples Nacional, Lucro Presumido e Lucro Real, reforçando também sobre as atualizações do Sistema Tributário Brasileiro onde foi classificado em Constituição de 1988 e Código Tributário Brasileiro. Concluiu-se que a falta de planejamento e a falta de comunicação é um dos principais motivos das falhas de empresas.
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