Proposta do modelo ABC na contabilidade de gest��o das institui����es de ensino superior : o caso da Universidade de ��vora

O contexto actual vivido pelas Institui����es de Ensino Superior tem requerido a adop����o de sistemas de Contabilidade de Gest��o mais precisos face ��s crescentes necessidades de informa����o de custos e de gest��o. Deste modo, o principal prop��sito deste trabalho de investiga����o �� estudar os recentes desenvolvimentos dos sistemas de Contabilidade de Gest��o, enfatizando o Custeio baseado nas Actividades (ABC) como o modelo mais apropriado para responder a estas exig��ncias informativas. Esta abordagem �� complementada com a realiza����o de um estudo de caso na Universidade de ��vora, onde �� aplicado empiricamente o ABC, sendo o mesmo apresentado como proposta de modelo na Contabilidade de Gest��o destas organiza����es. Esta disserta����o apresenta uma an��lise cr��tica e comparativa entre os distintos sistemas de custos tradicionais e a contabilidade por actividades, sendo ainda destacadas as potencialidades da metodologia ABC como plataforma para implementa����o de outros sistemas de informa����o baseados nas actividades, nomeadamente ao n��vel da gest��o, do or��amento, dos pre��os de transfer��ncia e da gest��o da qualidade total. Neste ��mbito, com recurso a v��rios estudos de caso, s��o descritas as propriedades, as limita����es e os resultados que mais se evidenciam pela implementa����o do sistema ABC nestas entidades. Os principais resultados desta investiga����o permitem concluir que embora os sistemas de custeio tradicionais apresentem um substrato conceptual totalmente v��lido, o sistema ABC evidencia uma estrutura conceptual mais cred��vel, capaz de produzir informa����o mais precisa de apoio �� tomada de decis��o. No entanto, h�� algumas reservas que lhe s��o apontadas, em especial, no que respeita �� relev��ncia, utilidade e praticabilidade do m��todo, e insuficiente documenta����o sobre os resultados obtidos. Pela aplica����o emp��rica do sistema ABC na Universidade de ��vora, conclui-se que a informa����o disponibilizada por este modelo �� relevante, facilitadora e influencia o processo de tomada de decis��o da sua gest��o, e responde ��s exig��ncias contabil��sticas e de presta����o de contas do POC-Educa����o e de outras entidades externas. ABSTRACT; The present context of Institutions of Higher Education has required adoption of more accurate Management Accounting systems due to increasing needs for information about costs and management. Thus, the main propose of this research is to study the recent developments of the Management Accounting systems, emphasizing the Activity-based Costing (ABC) as the most appropriate model that addresses these information requirements. This approach has been enriched through a case study at the University of ��vora, where the ABC methodology was applied empirically, and presented as a proposed model of Management Accounting of these organizations. This dissertation presents a critical and comparative analysis between the traditional cost systems and the ABC, pointing out the potentialities of this methodology as a platform for implementation of other information systems based on activities, namely, with regard to management, budget, transfer pricing and total quality management. ln this context and supported by some case studies, the main properties, limitations and results of the implementation of the ABC system in these institutions have been described. The main results of this research indicate that although the traditional cost systems present a total valid conceptual structure, the ABC system provide a more credible conceptual structure, which is able to produce a more accurate information base for decision-making. However, there are some reservations that are considered, namely the relevance, utility, practicability, and insufficient documentation with regard to the obtained results. The empirical application of the ABC system at the University of ��vora makes it possible to conclude that the information provided through the use of this model is relevant in terms of its influence in the decision-making process, and provides the answers to the accounting requirements of Education-POC and other external entities. NOTA: O volume II na p��gina 228 cont��m a Matriz 10, que n��o foi digitalizado devido ao enorme formato que n��o permitiu ser digitalizado.

Aproveitamento da fibra do epicarpo do coco baba��u em comp��sito com matriz ep��xi: estudo do efeito do tratamento da fibra

Nowadays the environmental issues are increasingly highlighted since the future of humanity is dependent on the actions taken by man. Major efforts are being expended in pursuit of knowledge and alternatives to promote sustainable development without compromising the environment. In recent years there has been a marked growth in the development of reinforced composite fiber plants, as an alternative for economic and ecological effects, especially in the substitution of synthetic materials such as reinforcement material in composites. In this current study the chemical- physical or (thermophysics )characteristics of the babassu coconut fiber, derived from the epicarp of the fruit (Orbignyda Phalerata), which the main constituents of the fiber: Klason lignin, insoluble, cellulose, holocellulose, hemicellulose and the content of ash and moisture will be determined. A study was conducted about the superficial modification of the fibers of the epicarp babassu coconut under the influence of chemical treatment by alkalinization, in an aqueous solution of NaOH to 2.5% (m/v) and to 5.0% to improve the compatibility matrix / reinforcement composite with epoxy matrix. The results of the changes occurred in staple fibers through the use of the techniques of thermogravimetric analyses (TG) and differential scanning calorimetry (DSC). The results found on thermal analysis on samples of fiber without chemical treatment (alkalinities), and on fiber samples treated by alkalinization show that the proposed chemical treatment increases the thermal stability of the fibers and provides a growth of the surface of area fibers, parameters that enhance adhesion fiber / composite. The findings were evaluated and compared with published results from other vegetable fibers, showing that the use of babassu coconut fibers has technical and economic potential for its use as reinforcement in composites

Adi����o de nanopart��culas de Ti em matriz de Fe atrav��s da deposi����o por magnetron sputtering

Microalloyed steels constitute a specific class of steel with low amount of carbon and microalloying elements such as Vanadium (V), Niobium (Nb) and Titanium (Ti). The development and application of microalloyed steels and steels in general are limited to the handling of powders with particles of submicron or nanometer dimensions. Therefore, this work presents an alternative in order to construction of microalloyed steels utilizing the deposition by magnetron sputtering technique as a microalloying element addiction in which Ti nanoparticles are dispersed in an iron matrix. The advantage of that technique in relation to the conventional metallurgical processes is the possibility of uniformly disperse the microalloying elements in the iron matrix. It was carried out deposition of Ti onto Fe powder in high CH4, H2, Ar plasma atmosphere, with two deposition times. After the deposition, the iron powder with nanoparticles of Ti dispersed distributed, were compacted and sintered at 1120 �� C in resistive furnace. Characterization techniques utilized in the samples of powder before and after deposition of Ti were Granulometry, Scanning Electron Microscopy (SEM), energy-dispersive X-ray spectroscopy (EDX) and X-ray diffraction (DRX). In the case of sintered samples, it was carried out characterization by SEM and Vickers Microhardness assays. The results show which the deposition technique by magnetron sputtering is practicable in the dispersion of particles in iron matrix. The EDX microanalysis detected higher percentages of Ti when the deposition were carried out with the inert gas and when the deposition process was carried out with reactive gas. The presence of titanium in iron matrix was also evidenced by the results of X-ray diffraction peaks that showed shifts in the network matrix. Given these results it can be said that the technique of magnetron sputtering deposition is feasible in the dispersion of nanoparticles of iron matrix in Ti.

Tratamentos de fibras de carna��ba [copernicia prun��fera (miller) h. e. moore] para o desenvolvimento de comp��sito biodegrad��vel com matriz de polihidroxibutirato

The use of raw materials from renewable sources for production of materials has been the subject of several studies and researches, because of its potential to substitute petrochemical-based materials. The addition of natural fibers to polymers represents an alternative in the partial or total replacement of glass fibers in composites. In this work, carnauba leaf fibers were used in the production of biodegradable composites with polyhydroxybutyrate (PHB) matrix. To improve the interfacial properties fiber / matrix were studied four chemical treatments to the fibers..The effect of the different chemical treatments on the morphological, physical, chemical and mechanical properties of the fibers and composites were investigated by scanning electron microscopy (SEM), infrared spectroscopy, X-ray diffraction, tensile and flexural tests, dynamic mechanical analysis (DMA), thermogravimetry (TGA) and diferential scanning calorimetry (DSC). The results of tensile tests indicated an increase in tensile strength of the composites after the chemical treatment of the fibers, with best results for the hydrogen peroxide treated fibers, even though the tensile strength of fibers was slightly reduced. This suggests a better interaction fiber/matrix which was also observed by SEM fractographs. The glass transition temperature (Tg) was reduced for all composites compared to the pure polymer which can be attributed to the absorption of solvents, moisture and other low molecular weight molecules by the fibers

[Concepto, definici��n, factores y matriz del empaque].

33 hojas.

Comportamento magn��tico de comp��sitos de matriz polim��rica com adi����o de ferritas

Polymer matrix composites offer advantages for many applications due their combination of properties, which includes low density, high specific strength and modulus of elasticity and corrosion resistance. However, the application of non-destructive techniques using magnetic sensors for the evaluation these materials is not possible since the materials are non-magnetizable. Ferrites are materials with excellent magnetic properties, chemical stability and corrosion resistance. Due to these properties, these materials are promising for the development of polymer composites with magnetic properties. In this work, glass fiber / epoxy circular plates were produced with 10 wt% of cobalt or barium ferrite particles. The cobalt ferrite was synthesized by the Pechini method. The commercial barium ferrite was subjected to a milling process to study the effect of particle size on the magnetic properties of the material. The characterization of the ferrites was carried out by x-ray diffraction (XRD), field emission gun scanning electron microscopy (FEG-SEM) and vibrating sample magnetometry (VSM). Circular notches of 1, 5 and 10 mm diameter were introduced in the composite plates using a drill bit for the non-destructive evaluation by the technique of magnetic flux leakage (MFL). The results indicated that the magnetic signals measured in plates with barium ferrite without milling and cobalt ferrite showed good correlation with the presence of notches. The milling process for 12 h and 20 h did not contribute to improve the identification of smaller size notches (1 mm). However, the smaller particle size produced smoother magnetic curves, with fewer discontinuities and improved signal-to-noise ratio. In summary, the results suggest that the proposed approach has great potential for the detection of damage in polymer composites structures

Matriz Input-Output da regi��o Alentejo: Acerca da Distribui����o de Rendimento (3�� quadrante)

No n��mero 18 do ���Boletim Trimestral��� apresent��mos os principais resultados do estudo que elaborou a Matriz Input-Output da Regi��o Alentejo (MIO-Alentejo). Com este texto prosseguimos o prop��sito de divulga����o dos resultados e conclus��es do projeto, mas adotando agora uma perspectiva mais focalizada. Em particular, interessa-nos de momento olhar para o processo de forma����o do valor acrescentado, ou, de forma equivalente, para a distribui����o do rendimento gerado na produ����o, sob a forma de remunera����o dos diferentes fatores produtivos (3�� quadrante). Nos pontos 2, 3, e 4 apresentamos os resultados e, em conclus��o, deixamos algumas considera����es finais no ponto 5. Anexamos um gloss��rio com uma breve descri����o metodol��gica.

Comportamento da adi����o do carbeto de ni��bio (nBC) na matriz met��lica do a��o ferr��tico 15kH2mfa

The 15Kh2MFA steel is a kind of Cr-Mo-V family steels and can be used in turbines for energy generation, pressure vessels, nuclear reactors or applications where the range of temperature that the material works is between 250 to 450��C. To improve the properties of these steels increasing the service temperature and the thermal stability is add a second particle phase. These particles can be oxides, carbides, nitrites or even solid solution of some chemical elements. On this way, this work aim to study the effect of addition of 3wt% of niobium carbide in the metallic matrix of 15Kh2MFA steel. Powder metallurgy was the route employed to produce this metallic matrix composite. Two different milling conditions were performed. Condition 1: milling of pure 15Kh2MFA steel and condition 2: milling of 15Kh2MFA steel with addition of niobium carbide. A high energy milling was carried out during 5 hours. Then, these two powders were sintered in a vacuum furnace (10-4torr) at 1150 and 1250��C during 60 minutes. After sintering the samples were normalized at 950��C per 3 minutes followed by air cooling to obtain a desired microstructure. Results show that the addition of niobium carbide helps to mill faster the particles during the milling when compared with that steel without carbide. At the sintering, the niobium carbide helps to sinter increasing the density of the samples reaching a maximum density of 7.86g/cm��, better than the melted steel as received that was 7,81g/cm��. In spite this good densification, after normalizing, the niobium carbide don t contributed to increase the microhardness. The best microhardness obtained to the steel with niobium carbide was 156HV and to pure 15Kh2MFA steel was 212HV. It happened due when the niobium carbide is added to the steel a pearlitic structure was formed, and the steel without niobium carbide submitted to the same conditions reached a bainitic structure

O problema religioso como pre��mbulo do idealismo italiano : das teses de Maurizio Viroli �� religi��o da liberdade em Croce

O objetivo do presente artigo �� analisar o quanto o chamado idealismo italiano de Croce e Gentile ��, em verdade, dependente da concep����o religiosa italiana. Para tanto, nos deteremos, na primeira parte do nosso trabalho, principalmente numa an��lise das teses de Maurizio Viroli. J�� no segundo parte do nosso artigo nos deteremos na an��lise dessa tem��tica dentro do conceito de religi��o da liberdade em Croce. Assim, ap��s tal invent��rio, teceremos nossas conclus��es. _______________________________________________________________________________ ABSTRACT

Estudo da adi����o de res��duo de scheelita em matriz cer��mica: formula����o, propriedades f��sicas e microestrutura

Extractivism mineral is considered an activity highly degrading, due to the large volume of material that he moves in the form of ore and residues. The vast majority of mining companies do not show any technology or economically viable application that will allow the recycling of mineral residue, these being launched in areas receiving located the "open skies" degrade the environment. In Rio Grande do Norte to the production of ceramic red restricts their activities to the production of products such as: solid bricks, ceramic blocks, tiles, among others. Seeking to unite experiences and technical information that favor sustainable development, with important benefits to the construction sector and civil society in general, the present work studies the incorporation of the residue of scheelite in ceramic matrix kaolinitic, coming from the municipality of Boa Sa��de - RN, in percentage of 5 %, 10 %, 20 %, 30% 40% and 50 %, by evaluating its microstructure, physical properties and formulation. The raw materials were characterized through the trials of X ray fluorescence, Diffraction of X rays, Differential Thermal Analysis and Termogravimetric Analysis. The samples were formed and fired at temperatures of 850o, 900o, 1000o, 1050o, 1100o, 1150o and 1200 oC, with isotherm of 1 hour and heating rate of 10 oC/min. Assays were performed technological of loss to fire, Water Absorption, Apparent Porosity, Apparent Density, Mass Loss in Fire and Bending Resistance; in addition to the Scanning Electron Microscopy, analyzing their physical and mechanical properties. The use of residue of scheelite in ceramic mass kaolinitic provided a final product with technological properties that meet the technical standards for the production of bricks and roofing tiles, with the percentage of 20% of waste that showed the best results

Desenvolvimento e caracteriza����o de um comp��sito matriz met��lica (CMM): a��o EUROFER97 refor��ado com Carbeto de T��ntalo - TaC

Steel is an alloy EUROFER promising for use in nuclear reactors, or in applications where the material is subjected to temperatures up to 550 �� C due to their lower creep resistance under. One way to increase this property, so that the steel work at higher temperatures it is necessary to prevent sliding of its grain boundaries. Factors that influence this slip contours are the morphology of the grains, the angle and speed of the grain boundaries. This speed can be decreased in the presence of a dispersed phase in the material, provided it is fine and homogeneously distributed. In this context, this paper presents the development of a new material metal matrix composite (MMC) which has as starting materials as stainless steel EUROFER 97, and two different kinds of tantalum carbide - TaC, one with average crystallite sizes 13.78 nm synthesized in UFRN and another with 40.66 nm supplied by Aldrich. In order to improve the mechanical properties of metal matrix was added by powder metallurgy, nano-sized particles of the two types of TaC. This paper discusses the effect of dispersion of carbides in the microstructure of sintered parts. Pure steel powders with the addition of 3% TaC UFRN and 3% TaC commercial respectively, were ground in grinding times following: a) 5 hours in the planetary mill for all post b) 8 hours of grinding in the mill Planetary only for steel TaC powders of commercial and c) 24 hours in the conventional ball mill mixing the pure steel milled for 5 hours in the planetary mill with 3% TaC commercial. Each of the resulting particulate samples were cold compacted under a uniaxial pressure of 600MPa, on a cylindrical matrix of 5 mm diameter. Subsequently, the compressed were sintered in a vacuum furnace at temperatures of 1150 to 1250 �� C with an increment of 20 �� C and 10 �� C per minute and maintained at these isotherms for 30, 60 and 120 minutes and cooled to room temperature. The distribution, size and dispersion of steel and composite particles were determined by x-ray diffraction, scanning electron microscopy followed by chemical analysis (EDS). The structures of the sintered bodies were observed by optical microscopy and scanning electron accompanied by EDS beyond the x-ray diffraction. Initial studies sintering the obtained steel EUROFER 97 a positive reply in relation to improvement of the mechanical properties independent of the processing, because it is obtained with sintered microhardness values close to and even greater than 100% of the value obtained for the HV 333.2 pure steel as received in the form of a bar

Efeito da adi����o de grafite expandido por microondas nas propriedades t��rmicas, el��tricas e mec��nicas de nanocomp��sitos de matriz ep��xi

Epoxy based nanocomposites with 1 wt % and 3 wt % of nanographite were processed by high shear mixing. The nanographite was obtained by chemical (acid intercalation), thermal (microwave expansion) and mechanical (ultrasonic exfoliation) treatments. The mechanical, electrical and thermal behavior of the nanocomposites was determined and evaluated as a function of the percentage of reinforcement. According to the experimental results, the electrical conductivity of epoxy was not altered by the addition of nanographite in the contents evaluated. However, based on the mechanical tests, nanocomposites with addition of 1 wt.% and 3 wt.% of nanographite showed increase in tensile strength of 16,62 % and 3,20 %, respectively, compared to the neat polymer. The smaller increase in mechanical strength of the nanocomposite with 3 wt.% of nanographite was related to the formation of agglomerates. The addition of 1 wt.% and 3 wt.% of nanographite also resulted in a decrease of 6,25 % and 17,60 %, respectively, in the relative density of the material. Thus, the specific strength of the nanocomposites was approximately 33,33 % greater when compared to the neat polymer. The addition of 1 wt.% and 3 wt.% of nanographite in the material increased the mean values of thermal conductivity in 28,33 % and 132,62 %, respectively, combined with a reduction of 26,11 % and 49,80 % in volumetric thermal capacity, respectively. In summary, it has been determined that an addition of nanographite of the order of 1 wt.% and 3 wt.% produced notable elevations in specific strength and thermal conductivity of epoxy

A matriz fundadora como catalisador identit��rio do espa��o

Disserta����o para obten����o do grau de Mestre em Arquitectura, apresentada na Universidade de Lisboa - Faculdade de Arquitectura.

Comp��sitos de matriz met��lica �� base n��quel com adi����o de TaC e NbC produzidos via metalurgia do p��

Carbide reinforced metallic alloys potentially improve some important mechanical properties required for the overall use of important engineering materials such as steel and nickel. Nevertheless, improved performance is achieved not only by composition enhancement but also by adequate processing techniques, such as novel sintering methods in the case of powder metallurgy. The method minimizes energy losses in addition to providing uniform heating during sintering. Thus, the general objective of this study was to evaluate the density, hardness, flexural strength, dilatometric behavior and to analyze the microstructure of metal matrix composites based nickel with addition of carbides of tantalum and / or niobium when sintered in a conventional furnace and Plasma assisted debinding and sintering (PADS). Initially, were defineds best parameters of granulation, screening and mixing procedure. After, mixtures of carbonyl Ni and 5%, 10% and 15 wt.% NbC and TaC were prepared in a Y-type mixer under wet conditions during 60 minutes. The mixtures were then dried and granulated using 1.5 wt. % paraffin diluted in hexane. Granulates were cold pressed under 600 MPa. Paraffin was then removed from the pressed pellets during a pre-sintering process carried out in a tubular furnace at 500 ��C during 30 min. The heating rate was 3 ��C/min. The pellets were then sintered using either a plasma assisted reactor or a conventional resistive tubular furnace. For both methods, the heating rate was set to 8 ��C/min up to 1150 ��C. The holding time was 60 minutes. The microstructure of the sintered samples was evaluated by SEM. Brinell hardness tests were also carried out. The results revealed that higher density and higher hardness values were observed in the plasma-assisted sintered samples. Hardness increased with the concentration of carbides in the Ni-matrix. The flexural strength also increased by adding the carbides. The decline was larger for the sample with addition of 5% 5% TaC and NbC. In general, compositions containing added carbide 10% showed less porous and more uniform distribution of carbides in the nickel matrix microstructural appearance. Thus, both added carbide and plasma sintering improved density, hardness, flexural strength and microstructural appearance of the composites

Efeito da adi����o de fibras da palma do licuri (syagrus coronata) no comportamento f��sico e mec��nico de comp��sitos de matriz ciment��cia

This research was motivated by the requirement of asbestos s replacement in building systems and the need to generate jobs and income in the country side of the state of Bahia, Brazil. The project aimed at using fibers from licuri leaves (syagrus coronata), an abundant palm in the region, to produce composites appropriate for the sustainable production of cement fibre reinforced products in small plants. The composites were produced in laboratory using Portland cement CP-II-F32, sand, water, licuri palm fiber contents of 1.0, 1.5 and 2.0% by weight of binder (two different fiber length) and metakaolin. The latter was chosen as an additional binder for its efficiency to reduce the alkalinity of cementitious matrixes therefore preventing the degradation of vegetable fibers. The characterization of the composite components was carried out by sieving and laser particle size analyses, thermal analysis, fluorescence and X-ray diffraction. The composites performance was evaluated by 3- point-bending tests, compressive strength, ultrasound module of elasticity, free and restrained shrinkage, water capillarity absorption and apparent specific gravity. It has been found that the addition of fibers increased the time to onset of cracking over 200.00% and a 25% reduction in cracks opening in the restrained shrinkage test. The capillary absorption reduced about 25% when compared to fiber-free composites. It was also observed with regard to flexural strength, compressive strength and specific gravity, that the addiction of fibers did not affect the composite performance presenting similar results for compounds with and without fibers. In general it can be stated that the reinforced composite fibers of palm licuri presents physical and mechanical characteristics which enable them to be used in the intended proposals of this research