Análise estrutural de um vagão graneleiro em compósitos

TCC (graduação) - Universidade Federal de Santa Catarina. Campus Joinville. Engenharia Ferroviária.Este trabalho analisou estruturalmente um vagão graneleiro em compósitos e abordou discussões acerca de tópicos relacionados à fabricação, degradação e custo de matéria- prima. Inicialmente, foi proposto uma nova geometria para a caixa do vagão que tenha menor concentração de tensão, aproveitando a facilidade dos materiais compósitos na fabricação de geometrias complexas. Utilizando o método de elementos finitos, três arranjos estruturais foram analisados para o vagão em compósitos. Com as análises foi possível verificar que a melhor disposição estrutural foi do arranjo com cavernas estruturais. A partir das análises, foi feita uma discussão dos problemas e soluções de manufatura do vagão proposto, como a união da longarina central e dos mecanismos de escotilha e tremonha com a caixa do vagão em compósitos. Após esta discussão de fabricação, foi abordado sobre a degradação dos materiais compósitos e as possíveis soluções considerando outros modos de falha como fadiga. Também foi realizada uma análise do custo de produção do vagão em compósitos comparando com o custo da matéria prima do vagão em aço.This paper structurally analyzed a composites bulk freight wagon and discussed about manufacture, degradation and cost of the material composites in this project. Initially, a new geometry was proposed for the box of the wagon that has lower stress concentration, taking advantage of the facilities to manufacture with composites material in complex geometries. Using the finite element method, three structural arrangements were analyzed for the composite freight wagon. Possibility is there to verify that the caves structural arrangements obtained the best results. Additionally, a discussion was developed about problems and solutions in manufacturing the proposed wagon, such as the unions between the center beam, hatch and hoppers mechanisms with the surface of the composite wagon. Moreover, after this manufacturing review, it was analysed that the degradation of composite materials and possible solutions considering other failure modes such as fatigue. Also, it was made a cost analysis of the composites wagon production comparing with the steel wagon cost

Do POC ao SNC : uma abordagem

Mestrado em Contabilidade - FiscalidadeAcompanhando o processo de harmonização contabilística e de relato financeiro desenvolvido pela União Europeia (UE), foi criado, em Portugal, um novo corpo de normas coerentes com as normas internacionais de contabilidade em vigor na UE. O Sistema de Normalização Contabilística (SNC), que entrou em vigor no nosso país, em 2010, surge na linha de modernização contabilística ocorrida na UE, e baseia-se em princípios e não em regras, possibilitando, assim, ser um sistema aderente ao modelo do International Accounting Standards Board (IASB) adotado pela UE. As regras de contabilidade baseadas no Plano Oficial de Contabilidade (POC) foram substituídas pelas Normas Contabilísticas e de Relato Financeiro (NCRF) patentes no SNC. As NCRF trouxeram algumas alterações a nível contabilístico mas também a nível fiscal. A existência de novas terminologias e novas regras levou a que se tornasse útil analisar as mudanças ocorridas e o seu impacto nas Demonstrações Financeiras (DF’s) das empresas. Assim, neste trabalho analisa-se o POC e SNC e enumeram-se as diferenças entre os dois normativos. Posteriormente, é feita uma análise fiscal percebendo-se de que forma as regras do Sistema Tributário foram influenciadas pela entrada em vigor do SNC e as alterações, nele, ocorridas. Para terminar, desenvolveu-se um estudo empírico, onde se analisa e percebe o impacto das alterações trazidas pelo SNC nas DF’s das entidades portuguesas.Following the harmonization process of accounting and financial reporting developed by the European Union (EU) was created in Portugal, a new set of rules consistent with the international accounting standards in force in the EU. The Accounting Standardization System (SNC), which became effective in our country in 2010 arises in line with the accounting modernization occurred in the EU, and is based on principles instead of rules; thus enables a system adherent to the International Accounting Standards Board (IASB) model adopted by the EU. The accounting rules based on the National Plan of Accounts (POC) were replaced by the Accounting and Financial Reporting Standards (NCRF) as defined in the SNC. The NCRF brought some changes both in accounting and fiscal systems. The existence of new terminology and rules justified the analysis of the changes occurred and their impact on the Financial Statements of the companies. Thus, this thesis analyzes the POC and SNC and lists the differences between the two standards. Thereafter, a fiscal analysis will be undertaken to understand in what extent the Tax System was influenced by the entry into force of the SNC and the changes that took place. Finally, it is developed an empirical study, where is analyzed and perceived the impact of the changes brought by the SNC into the Financial Statements of the Portuguese entities

Auditoria como agente de governança corporativa

Propõe-se a entender como as atividades de auditoria (interna e independente) proporcionam às empresas contemporâneas maiores níveis de Governança Corporativa, tendo em vista o atual cenário organizacional, que prima por investimentos cada vez maiores no desenvolvimento de ferramentas de controle e gerenciamento de riscos corporativos. Tal preocupação vem crescendo nos últimos anos como consequência aos casos de escândalos envolvendo grandes corporações mundiais, que levaram investidores a perderem milhões de dólares, além de milhares de pessoas a perderem seus empregos. Neste contexto, surgiu a Lei Sarbanes-Oxley, com o objetivo de regular o mercado de capitais nos Estados Unidos, visando criar barreiras para a ocorrência de fraudes, que pudessem novamente afetar a credibilidade do ambiente corporativo. Devido a todos as situações apontadas acima, Governança Corporativa tem sido um dos temas mais discutidos no meio acadêmico em tempos recentes, ensejando assim uma pesquisa detalhada e ampla do assunto

A importância dos animais nas propriedades familiares rurais agroecológicas.

Analisou-se a integração animal nas propriedades rurais familiares agroecológicas a partir de projetos de pesquisa em interface com a extensão. Para avaliar os impactos das mudanças utilizou-se de avaliações participativas, pesquisas domiciliares, monitoramento do desempenho produtivo, entrevistas com informantes-chave e análise de conteúdo. Concluiu-se que o objetivo inicial de melhorar a integração animal com vistas à produção de esterco desencadeou diferentes idéias, projetos e perspectivas tanto nos agricultores quanto nos pesquisadores. As atividades realizadas promoveram maior consciência agroecológica, principalmente em relação à diversificação e o inter-relacionamento das atividades, assim como o respeito à natureza; permitiram também elevar a auto-estima das mulheres, por meio das atividades nas hortas e beneficiamento do leite e; melhorou a condição de vida das famílias através da diversidade e qualidade alimentar, conhecimento de aspectos sanitários e aumento de renda

Além da dicotomia Ocidente/Resto: perspectivas cosmopolíticas

Neste artigo, argumentamos que o projeto cosmopolítico pode e deve ir além da dicotomia Ocidente/Resto, caso contrário, corre o risco de reproduzir, malgrado as boas intenções, assimetrias históricas mundiais de poder. Para tanto, reconstruímos o projeto cosmopolítico de Jürgen Habermas a partir de uma perspectiva hermenêutico-sociológica, a qual parte do cosmopolitismo dos direitos humanos para, em seguida, conectá-lo a uma cosmopolítica da ordem mundial.In this article, we argue that the cosmopolitical project can and must go beyond the West/Rest dichotomy, as it would otherwise risk reproducing world-historical power asymmetries. To do so, we reconstruct Jürgen Habermas’s cosmopolitical project from a hermeneutical-sociological perspective, which internally connects the cosmopolitanism of human rights to a cosmopolitics of the world order.Dans cet article, nous soutenons que le projet cosmopolitique peut et doit aller au-delà de la dichotomie Occident/Reste, dans le cas contraire, il risque de reproduire, malgré les bonnes intentions, des asymétries historiques mondiales de pouvoir. À cette fin, nous reconstruisons le projet cosmopolitique de Jürgen Habermas à partir d’une perspective herméneutique-sociologique qui part du cosmopolitisme des droits humains pour le connecter, par la suite, à une cosmopolitique de l’ordre mondial

Damages paid in a sole installment – material and procedural consequences of the art. 950, paragraph unique, of the Civil Code

In the regulation of the damages repair which result incapacity to work, the Brazilian Civil Code of 2002 inserted, as an alternative to a lifetime pension, the possibility of damages paid in a sole installment. The first hermeneutical analysis was to determine that amount by multiplying the value of the affected person’s monthly income by his remaining life expectancy. This paper seeks to question the epistemological adequacy of this formula, as well as to scrutinize the applicable procedural guidelines to the provision. The purpose envisioned will require, inter alia, scrutinization of the meaning of the term “arbitration”, the extent of the term “full repair”, and the legal and economic consequences of receiving it early. Afterwards, a meticulous exam of titularity, actual existence, and the time of the victim’s option, under the light of the “due process” clause.Ao disciplinar a reparação de dano do qual resulta incapacidade laboral, o Código Civil brasileiro de 2002 trouxe, como alternativa à pensão vitalícia, a possibilidade de indenização paga de uma só vez. Diante disso, o primeiro impulso hermenêutico foi apurar tal montante multiplicando o valor da renda mensal do ofendido pela sua expectativa de sobrevida. O presente artigo busca, fundamentalmente, questionar a adequação epistemológica desta fórmula, bem como esquadrinhar as diretrizes processuais aplicáveis ao dispositivo. O fim colimado exigirá, inter alia, perscrutar o significado da expressão “arbitramento”, a extensão do conceito de “reparação integral” e as consequências jurídicas e econômicas do recebimento antecipado. Posteriormente, pretende-se minudenciar a titularidade, a efetiva existência e o momento da opção pelo prejudicado, à luz da cláusula do “devido processo”

Carta da Vegetação Natural Potencial de Caldas da Rainha

A POTENTIAL NATURAL VEGETATION MAP OF CALDAS DA RAINHA . This article presents and discusses a Potential Natural Vegetation (PNV) Map of the Caldas da Rainha Municipality. After outlining the concept, an assessment is made of the conditioning factors that affect the PNV (soil, geology, lithology, bioclimate). A model allowing for the estimation of the PNV is then put forward based on a correspondence drawn between the PNV and the relevant biotopic variables. The resulting PNV map was validated through comparison with the vegetal communities effectively present in the field. The PNV Map of Caldas da Rainha shows that almost the entire area of this Municipality corresponds to potential cork-oak, Portuguese-oak, elm and willow forests. Cork-oak forests are associated with podzolic soils, made up of sand and sandstone; Portuguese-oak forests (Quercus faginea subsp. broteroi) occur in the presence of limestones, clays, and dolomites; whereas willow and elm forests are associated with the floodplains of the hydrographical unit called the Ribeiras do Oeste. Finally, it is worth noting that the most relevant features in terms of protection and conservation (due both to their rarity and to the presence of endemic species) are to be found in complex communities: halophytic (Óbidos lagoon), psammophilous, rupicolous and peat bogs

Competitiveness in the tourism sector: A bibliometric analysis

The tourism sector particularly stands out for its sheer capacity to expand as displayed worldwide to a greater or lesser extent and commonly performing a relevant role both as a tool for competitiveness and a driver of regional development. This theme has correspondingly attracted a great deal of interest from many scientists, and there has been exponential growth in research on the area. Hence, the objectives of this present study include the mapping of the intellectual structure of research on “Tourism & Competitiveness” as conveyed by the academic literature, identifying the fundamental contributions of research on the field, determining those lines of research that constitute its intellectual structure and identifying those scientific journals with the greatest impact. To this end, we carried out bibliometric analysis of the “Tourism & Competitiveness” concept in order to ascertain the research undertaken and, among other results, highlighting the identification of three clusters of distinctive core themes to this field of knowledge

Pectus Carinatum Evaluation Questionnaire (PCEQ): a novel tool to improve the follow-up in patients treated with brace compression

A questionnaire (Pectus Carinatum Evaluation Questionnaire, PCEQ) was developed to be applied in follow-up of patients with Pectus Carinatum (PC). After validation of the PCEQ, we aimed to quantify the compliance to brace compression and to assess factors that could influence this treatment in patients with PC. From July 2008 to July 2014, 56 patients with PC were treated with the Calgary Protocol of compressive bracing at Paediatric Surgery Department of Hospital So Joo. Forty patients (71%) completed the questionnaire. The PCEQ was divided into four sections: (i) compliance; (ii) symptoms; (iii) social influence; (iv) activities. For the validation process of the PCEQ, principal components analysis (PCA), orthogonal varimax or oblimin rotation and Cronbach's alpha coefficient were used. To evaluate the association between compliance and other sections of the questionnaire, we estimated the Pearson's correlation between compliance factor scores ('Compliance Days' and 'Compliance Hours') and the final score of each new questionnaire component identified by PCA ('Chest Pain', 'Dyspnoea', 'Back Pain', 'Parents' Influence', 'Friends' Influence', 'Activities', 'Time To Compliance'). For the sections 'Symptoms', 'Social Influence' and 'Activities', we estimated final scores as the sum of the questions that constitute each component. For the section 'Compliance', the factor scores were estimated by the regression method. After PCA analysis, the PCEQ found nine different components with high reliability. When analysing the compliance of our study group, the final score for 'Activities' revealed a significant correlation with the factor score for 'Compliance Hours' (r = 0.382, P = 0.015). The final score for 'Time To Compliance' showed a significant correlation with both factor scores for 'Compliance Hours' (r = -0.765, P < 0.001) and 'Compliance Days' (r = -0.345, P < 0.029). The PCEQ seems to be an important tool to follow up patients with PC treated by brace compression. Practical steps, such as developing a tight schedule in the early follow-up period or applying the PCEQ in first visits after initiating brace therapy, can be taken in order to increase compliance with brace therapy and improve the quality of life.info:eu-repo/semantics/publishedVersio

Sparing internal thoracic vessels in thoracoscopic or submuscular correction of pectus carinatum: a porcine model study

Supplementary data to this article can be found online at http://dx. doi.org/10.1016/j.jpedsurg.2015.07.023.Background: External compression is used for pectus carinatum (PC) treatment, but many patients are noncompliant. Costal cartilage resection (CCR) has been described as an alternative, but these approaches sacrifice the internal thoracic arteries (ITA). We aim to assess the feasibility of CCR sparing ITA comparing thoracoscopic and subcutaneous endoscopic approaches. Methods: Twelve pigs were used as models for surgical PC correction and randomized for 2 groups: thoracoscopy (T) and subcutaneous (subpectoralis) endoscopy (SP). In both groups, CCR from 3rd 4th and 5th ribs was performed avoiding ITA damage. ITA preservation was confirmed by Doppler-ultrasound as well as postmortem injection of methylene blue. Four persons evaluated the procedures being difficult, using a 6-item modified validated scale. Results: In both techniques, the procedure was accomplished in all animals sparing ITAs. CCR was faster in T than in SP (49 +/- 5 vs. 65 +/- 16 minutes, p < 0.05). T was classified as easier than SP (p < 0.001) with a significantly higher score for all items, especially better image and tissue handling. Discussion: Sparing the ITAs during CCR for correction of PC is feasible in a porcine model and might be a goal in humans. The thoracoscopic approach allows for a faster and easier procedure.info:eu-repo/semantics/publishedVersio