Active learning based laboratory towards engineering education 4.0

Universities have a relevant and essential key role to ensure knowledge and development of competencies in the current fourth industrial revolution called Industry 4.0. The Industry 4.0 promotes a set of digital technologies to allow the convergence between the information technology and the operation technology towards smarter factories. Under such new framework, multiple initiatives are being carried out worldwide as response of such evolution, particularly, from the engineering education point of view. In this regard, this paper introduces the initiative that is being carried out at the Technical University of Catalonia, Spain, called Industry 4.0 Technologies Laboratory, I4Tech Lab. The I4Tech laboratory represents a technological environment for the academic, research and industrial promotion of related technologies. First, in this work, some of the main aspects considered in the definition of the so called engineering education 4.0 are discussed. Next, the proposed laboratory architecture, objectives as well as considered technologies are explained. Finally, the basis of the proposed academic method supported by an active learning approach is presented.Postprint (published version

About the relations between Management Accounting Systems, Intellectual Capital and Performance

The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines the mediating effect of MAS on performance through their positive direct effect on IC. These relationships were consolidated into a model and empirically tested with data from 281 Portuguese firms using the Structural Equation Modeling (SEM). The findings show that six out of nine hypothesized relationships were supported by data with positive and significant causal links between MAS and the human and structural dimensions of IC. Results confirmed the conceptual validity of the circular model for the interactions among the three IC dimensions. Results also showed a positive and significant direct effect of structural capital on performance. Overall, the results confirmed the validity of the proposed model and contributed to the literature on the role of MAS in supporting the development of the I

Three-Dimensional (3D) Printed Microneedles for Microencapsulated Cell Extrusion

Cell-hydrogel based therapies offer great promise for wound healing. The specific aim of this study was to assess the viability of human hepatocellular carcinoma (HepG2) cells immobilized in atomized alginate capsules (3.5% (w/v) alginate, d = 225 µm ± 24.5 µm) post-extrusion through a three-dimensional (3D) printed methacrylate-based custom hollow microneedle assembly (circular array of 13 conical frusta) fabricated using stereolithography. With a jetting reliability of 80%, the solvent-sterilized device with a root mean square roughness of 158 nm at the extrusion nozzle tip (d = 325 μm) was operated at a flowrate of 12 mL/min. There was no significant difference between the viability of the sheared and control samples for extrusion times of 2 h (p = 0.14, α = 0.05) and 24 h (p = 0.5, α = 0.05) post-atomization. Factoring the increase in extrusion yield from 21.2% to 56.4% attributed to hydrogel bioerosion quantifiable by a loss in resilience from 5470 (J/m3) to 3250 (J/m3), there was no significant difference in percentage relative payload (p = 0.2628, α = 0.05) when extrusion occurred 24 h (12.2 ± 4.9%) when compared to 2 h (9.9 ± 2.8%) post-atomization. Results from this paper highlight the feasibility of encapsulated cell extrusion, specifically protection from shear, through a hollow microneedle assembly reported for the first time in literature