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

Comportamento do pinhão-manso sob adubação orgânica lâminas de irrigação e cobertura do solo.

A cultura do pinhão-manso se tem destacado em razão das várias aplicações de seu óleo, que se constitui em uma das melhores matérias-primas para fabricação de biodiesel, além de ser a base para diversos produtos industriais. O objetivo da pesquisa foi estudar o comportamento do pinhão-manso quando submetido a diferentes doses de nitrogênio, níveis de irrigação, com e sem cobertura do solo. O experimento foi desenvolvido no período de maio de 2009 a fevereiro de 2010, em estufa agrícola localizada no CDSA/UFCG, Sumé, PB, sob um delineamento experimental de 3 blocos ao acaso, no esquema fatorial com 4 doses de nitrogênio (0, 50, 100 e 150 kg de N/ha), 4 lâminas de água (50, 75, 100 e 125%) e quatro tratamentos adicionais com cobertura do solo (tratamentos de nitrogênio do solo sem cobertura e irrigação do solo coberto baseada no coeficiente de cultura). Para isto, utilizaram-se vasos plásticos com capacidade para 100 kg de solo, nos quais se cultivou uma planta por vaso até os 257 dias após o transplante. Os níveis de reposição de água do solo descoberto foram determinados através do monitoramento diário da evaporação num Tanque Classe A instalado dentro da casa de vegetação. A cada trinta dias mediram-se a altura da planta, o diâmetro caulinar e a área foliar e, ao final do experimento, a fitomassa e o comprimento da raiz. Os resultados foram submetidos à análise de variância e ao teste de Scheffé para comparação de médias entre contrastes, além das regressões para os fatores quantitativos. As doses de nitrogênio não tiveram efeito significativo para nenhuma das variáveis avaliadas no período. O aumento das lâminas de água e da cobertura do solo exerceu efeito altamente significativo na altura da planta, diâmetro caulinar, fitomassa e eficiência do consumo de água.The Jathropa curcas is important because o f its oil, one o f the best raw materials for biodiesel fabrication and others uses on industry. The objective of the present work was to study the performance of the Jathropa curcas to different doses of nitrogen, water regimes with and without mulching. The experiment was conducted from May 2009 to February 2010 on a greenhouse of the CDSA/UFCG at Sume-PB, under an experimental design with three blocks on a factorial scheme with four doses of nitrogen (0, 50,100 and 150 kg ha"1 ) four water regimes (50, 75, 100 and 125% of the evaporation) and four additional treatments with mulching (nitrogen treatments of the soil without mulching and the irrigation regime of the covered soil, based on the crop coefficient}. For this, 60 plastic vases of 100 kg capacity were used to cultivate a plant during 257 days. The reposition levels of water on the soil without mulching were obtained by monitoring daily a Class A pan evaporation, installed inside the greenhouse. Every 30 days were evaluated the plant height, stem diameter and the leaf area, At the end of the experiment were evaluated the total plant phytomass and the root length. The results were submitted to variance analyses, to the Scheffe test for comparison of the contrast means and to regression analyses for the quantitative treatments. The nitrogen doses did not have any significant effect for the evaluated variables. The increase of the soil water and the mulching has significant effect on plant height, stem diameter, phytomass and water use efficiency of the plant

MANAGEMENT ACCOUNTING SYSTEMS, INTELLECTUAL CAPITAL AND PERFORMANCE: AN INTEGRATED APPROACH

The purpose of this study is to empirically test the relationship between management accounting systems (MAS), intellectual capital (IC) and organizational performance. It is highlighted the role of MAS as information networks that collect, process and communicate information that influence the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge. An arguably complete framework of the relations between MAS, IC and performance is developed and empirically tested using structural equation modelling. A questionnaire was developed to conduct a survey of senior managers of Portuguese companies. The study provides an integrated view of the relations between MAS, IC and performance, from which are deduced strong interdependencies between variables. Statistical support was found for six out of nine hypothesized relationships, allowing at a clear evidence of the ability of MAS to assist the development of the different dimensions of IC and therefore IC as a whole

Influência do estilo de uso da informação proporcionada pelo SCG no desenvolvimento do capital intelectual

This research uses organizational data obtained from the development and application of a survey and the structural equation modeling to assess whether the dynamic tension between diagnostic and interactive use of management accounting systems (MAS) favors the development of intellectual capital (IC) and, if so, how this effect has an impact on performance. The results show that this dynamic tension underlying contemporary MAS is likely to support relational schemas that favor the development of the IC, with a positive impact on performance. The results are relevant as they clarify the usefulness of broad use of the MAS to sponsor the maintenance and development of relational schemas that underlie the creation of IC with positive impact on performance. The work offers an approach that also focuses on behavioral aspects and styles of leadership as, as shown, it is the use of MAS and the information it provided, and not necessarily its configuration, which gives it a more or less diagnostic/interactive nature

SISTEMAS DE CONTABILIDADE DE GESTÃO “DIAGNÓSTICO” E “INTERATIVOS”: TENSÕES DINÂMICAS E DESENVOLVIMENTO DO CAPITAL INTELECTUAL

This research uses organizational data obtained from the development and application of a survey and the structural equation modeling to assess whether the dynamic tension between diagnostic and interactive use of MAS favors the development of IC and, if so, how this effect has an impact on performance. The results show that this dynamic tension underlying contemporary MAS is likely to support relational schemas that favor the development of the IC, with a positive impact on performance. The results are relevant as they clarify the usefulness of broad use of the MAS to sponsor the maintenance and development of relational schemas that underlie the creation of IC with positive impact on performance. The work offers an approach that also focuses on behavioral aspects and styles of leadership as, as shown, it is the use of MAS and the information it provided, and not necessarily its configuration, which gives it a more or less diagnostic/interactive nature

The Role of Management Accounting Systems in the Development of Intellectual Capital

Purpose – The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance. Design/methodology/approach – A questionnaire was developed to conduct a survey of high-level managers of Portuguese companies. The data collected were analyzed through the use of structural equation modeling with AMOS. Findings – Statistical support was found for six out of nine hypothesized relationships. The findings confirm the role of MAS in the development of HC and SC. Results also showed positive and statistically significant relationships between the three dimensions of IC, in line with previous research. Finally, results indicated that SC has a positive and significant link with organizational performance, in keeping with some research. Research limitations/implications – The estimation procedure allowed only a partial validation of the proposed model because, although positive, the relationships between MAS and RC, between HC and performance and between RC and organizational performance were not statistically significant. Practical implications – The study highlights the role of MAS as information networks that collect, process and communicate information that influences the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge and the development of IC. Originality/value – In this research, an arguably more complete framework of the relations between MAS, IC and performance is developed and empirically tested. Despite the existence of some literature addressing the relationship between MAS and IC, this is the first study, of which authors are aware, that focuses specifically on the relationships between MAS and the three dimensions of IC (HC, SC and RC), as well as their effects on organizational performance

Estudo do impacto de ferramentas Lean na produtividade e segurança numa empresa têxtil

A presente dissertação, inserida no âmbito do 2º ano do Mestrado em Engenharia e Gestão Industrial, tem como objetivo a melhoria do processo produtivo da secção tecelagem da empresa Domingos de Sousa & Filhos, SA recorrendo à aplicação de ferramentas Lean e o estudo do impacto que as implementações das referidas ferramentas possam refletir em termos de produtividade e segurança. A metodologia adotada para a realização da dissertação foi a “Investigação-Ação”. Numa fase inicial é elaborada uma revisão bibliográfica com incidência, entre outros, no Lean Manufacturing, as ferramentas lean consideradas oportunas para o decorrer do projeto e a integração entre o lean e a segurança. Foram descritos e explorados os processos, não só a tecelagem, mas também processos a imediatamente a montante que se consideram pertinentes de ser aprofundados. No sentido de identificar os pontos de melhoria foram aplicadas diferentes ferramentas, tais como: diagrama do processo, VSM ou matriz de deslocamentos. Estudaram-se ainda dados sobre o processo recorrendo a bases de dados pré-existentes na empresa. Esta análise, permitiu identificar problemas no processo e associar a estes problemas propostas de melhoria recorrendo a ferramentas lean. As ferramentas aplicadas são: 5S, Kanban, Gestão Visual e Standard Work. Posteriormente à implementação das referidas ferramentas foi distribuído um questionário, aos colaboradores diretamente envolvidos nas melhorias, acerca do impacto que a implementação destas ferramentas lean tiveram ao nível da segurança. A adoção das novas práticas refletiu-se em ganhos operacionais para a empresa, tais como a redução de 47% do tempo da paragem do tear para mudança de um rolo, a diminuição em 33% das paragens dos teares por faltas de teia, a redução de 93% no tempo de identificação da peça de controlo e a eliminação das movimentações diárias, na ordem dos 400 metros, percorridas pelo chefe da tecelagem. Relativamente à análise de dados do questionário acerca dos impactos na segurança decorrentes da aplicação das ferramentas lean, 73% dos colaboradores consideram terem existido melhorias ao nível do ambiente de trabalho, 27 % reconhecem melhorias ao nível dos fatores organizacionais e apenas 9% consideram que as características da força de trabalho melhoraram.The present dissertation, within the scope of the 2nd year of the Master in Engineering and Industrial Management, aims to improve the production process of the weaving section of the company Domingos de Sousa & Filhos, SA using the application of Lean tools and the study of the impact that the implementations of these tools can reflect in terms of productivity and security. The methodology adopted to carry out the dissertation was the “Investigation-Action”. In an initial phase, a bibliographic review is elaborated, with an emphasis, among others, on Lean Manufacturing, the lean tools considered opportune for the course of the project and the integration between lean and security. The processes were described and explored, not only the weaving process, but also the processes upstream that are considered pertinent to be deepened. In order to identify the points of improvement, different tools were applied, such as: process diagram, VSM or displacement matrix. Data on the process were also studied using pre-existing databases in the company. This analysis made it possible to identify problems in the process and to associate these problems with improvement proposals using lean tools. The applied tools are: 5S, Kanban, Visual Management and Standard Work. Subsequent to the implementation of the aforementioned tools, a questionnaire was distributed to the employees directly involved in the improvements, regarding the impact that the implementation of these lean tools had on the security level. The adoption of the new practices was reflected in operational gains for the company, such as the 47% reduction in the time the loom stopped for changing a roll, the 33% decrease in loom stops due to lack of web, the reduction 93% in the identification time of the control piece and the elimination of daily movements, in the order of 400 meters, covered by the weaving chief. Regarding the analysis of data from the questionnaire about the impacts on safety resulting from the application of lean tools, 73% of employees consider that there have been improvements in the work environment, 27% recognize improvements in terms of organizational factors and only 9% consider that characteristics of the workforce have improved

A mechanical analysis of polydicyclopentadiene with metal inserts through flexural load

Polydicyclopentadiene (PDCPD) is being used in several products with particular success regarding to weight reduction and surface finish improvement. Despite the enough good mechanical properties presented by this thermosetting polymer, it needs to be adequately reinforced in applications requiring extra structural stability. This work studies the improvement of mechanical properties that may be achieved in PDCPD components reinforced with over-moulded steel wires by using the reaction injection moulding (RIM). Specimens, with and without metal inserts, were produced by using a special dedicated developed prototype RIM mould to be submitted to three point bending test, according to EN ISO 178:2003 standard. This paper presents and discusses the results obtained from the flexural tests, which allow concluding that the solution could be industrially used in feasible and advantageous conditions.Fundação para a Ciência e a Tecnologia (FCT)Fundos FEDER, Programa Operacional para Fatores de Competitividade – COMPETE, projeto 1384

Família de DSLs para integrated modular avionics

Na atualidade existe a necessidade de produzir novos aviões de forma rápida, eficiente e económica com o objetivo de abrir novas rotas de voo, expansão das já existentes e substituição de aviões em fim de vida útil. Neste contexto, e sem nunca deixar de cumprir os apertados requisitos do domínio que incluem a exigência de elevada qualidade, a indústria adotou a arquitetura IMA que permite executar várias aplicações aviónicas num único sistema de computação partilhado. Com esta arquitetura, o desenvolvimento do software para as aeronaves ganhou uma elevada relevância, sendo necessário gerar código automaticamente, reutilizar código já testado proveniente de outras aplicações anteriormente desenvolvidas e garantir o mais cedo possível que o software desenvolvido se encontra de acordo com os standards. Apesar da complexidade do domínio, desenvolveu-se uma ferramenta que permite produzir a estrutura do código de novas aplicações para a aviónica. Aferramenta lida com a variabilidade das diversas linhas de produto e reduz o tempo de desenvolvimento. Uma DSL poderia ser uma solução apropriada, pois permite cobrir diversos requisitos exigidos, no entanto, esta solução não é exequível porque seria necessário produzir uma linguagem para cada configuração de software aviónico diferente se pretendêssemos tirar partido da especificidade. Com esta dissertação, solucionou-se esta dificuldade com recurso à noção de família de DSLs. Trata-se de um conjunto de linguagens para um domínio específico, que apresentam um conjunto comum de conceitos chave, mas que adaptam alguns desses conceitos para cumprir a variabilidade dos requisitos. Utilizou-se a abordagem MDD para desenvolver um gerador automático de DSLs que é capaz de produzir a linguagem desejada de acordo com a configuração de software pretendida para a partição pertencente a um módulo aviónico. As linguagens geradas apresentam um nível de usabilidade adequada para o domínio, bem como têm a capacidade de validar as construções efetuadas usando a DSL e produzir os artefactos pretendidos