A influência da estratégia na folga orçamentaria mediada pela incerteza: um estudo de caso em uma empresa familiar

Este trabalho tem como objetivo principal analisar as relações entre variáveis que influenciam o processo de estabelecimento dos sistemas de controle gerencial e orçamento, assim como os mecanismos de mensuração e avaliação de desempenho nas organizações, tendo como referencial básico a Teoria da Agência. As variáveis analisadas foram: folga orçamentária, incerteza e estratégia. O problema de pesquisa apresentado visa encontrar evidências acerca dos relacionamentos entre estas variáveis, tendo como pressuposto a função chave desempenhada pelo orçamento nos processos em questão. Entre os principais autores que compõem o referencial da pesquisa, destacamos diversos estudos que buscaram explicar relações entre as variáveis em foco e outras, visando compreender os antecedentes que definem os desenhos dos sistemas de controle e avaliação de desempenho. Assim, a partir da compreensão dos conceitos básicos envolvidos neste estudo – Teoria da Agência, sistemas de controle gerenciais, indicadores de desempenho e orçamento, os quais compõem o referencial teórico da pesquisa, foram propostas hipóteses para se tentar responder ao problema de pesquisa. Estas relacionam-se com a existência de folga orçamentária no orçamento de resultado da empresa em estudo, e com a influência do ambiente de incerteza e da estratégia associada ao negócio, no processo de criação de folga orçamentária. Desta forma, estas hipóteses foram testadas em um estudo de caso em uma corporação familiar, que é composta por três empresas de capital fechado, que atuam na importação, industrialização e comercialização de insumos, partes e peças e produtos. Para realizar os testes estatísticos, foi feito um corte longitudinal nos dados do orçamento de indicadores de desempenho do tipo Accounting Performance Measure (APM), formando uma série histórica de 36 meses. Dentre as principais conclusões do estudo, que permitiram uma análise ampla dos aspectos relacionados aos antecedentes ambientais internos e externos que levam a comportamentos disfuncionais entre os agentes, foi evidenciada a existência da folga orçamentária e a influencia da incerteza em sua criação, porém não se pode afirmar que a estratégia tenha influência neste processo, no caso em questão.

Um Estudo de coordenação dinâmica de agentes aplicado ao gerenciamento de tráfego veicular urbano

Em sistemas de controle de tráfego veicular urbano existem diversas abordagens que lidam com o problema da redução do congestionamento de tráfego. Uma classe destas abordagens aplica a sincronização de semáforos a m de permitir que os veículos que viajam em um sentido possam passar diversos cruzamentos sem paradas. Este trabalho apresenta dois métodos de coordenação de agentes aplicados à sincroniza ção de semáforos. O primeiro método inspira-se em mecanismos de coordenação observados em insetos sociais e o segundo modela o problema de coordenação de semá- foros como um problema de otimização de restrições distribuído e faz sua resolução em tempo real utilizando mediação cooperativa. Inicialmente são apresentados conceitos básicos de sistemas de tráfego urbano, Swarm Intelligence e problemas de otimização de restrições. A partir dos conceitos iniciais, são apresentados os modelos propostos. Os resultados mostram que as abordagens propostas geram a coordenação entre os sem áforos sendo que o modo que os agentes estão coordenados pode mudar para se adaptar às mudanças nas condições do ambiente, gerando melhores condições de uxo de tráfego.

Ocorrência de fungos micorrízicos arbusculares em cultivos de videira (Vitis sp.) sob manejo orgânico e convencional

Com o objetivo de avaliar o impacto de diferentes práticas agrícolas sobre as comunidades de FMA, foi realizado um levantamento no município de Urussanga/SC, no qual foram estudados diferentes vinhedos conduzidos com manejo orgânico e convencional.

Aspectos do gerenciamento de riscos de tecnologia da informação nas empresas: um estudo de caso múltiplos

The information technology - IT- benefits have been more perceived during the last decades. Both IT and business managers are dealing with subjects like governance, IT-Business alignment, information security and others on their top priorities. Talking about governance, specifically, managers are facing it with a technical approach, that gives emphasis on protection against invasions, antivirus systems, access controls and others technical issues. The IT risk management, commonly, is faced under this approach, that means, has its importance reduced and delegated to IT Departments. On the last two decades, a new IT risk management perspective raised, bringing an holistic view of IT risk to the organization. According to this new perspective, the strategies formulation process should take into account the IT risks. With the growing of IT dependence on most of organizations, the necessity of a better comprehension about the subject becomes more clear. This work shows a study in three public organizations of the Pernambuco State that investigates how those organizations manage their IT risks. Structured interviews were made with IT managers, and later, analyzed and compared with conceptual categories found in the literature. The results shows that the IT risks culture and IT governance are weakly understood and implemented on those organizations, where there are not such an IT risk methodology formally defined, neither executed. In addition, most of practices suggested in the literature were found, even without an alignment with an IT risks management process

Projeto, construção e análise de um prototipo vibracional em escala de bancada aplicável ao tratamento de água de produção de petróleo bruto, mediante inovadora operação híbrida de adsorção e auto-flotação

A self-flotator vibrational prototype electromechanical drive for treatment of oil and water emulsion or like emulsion is presented and evaluated. Oil production and refining to obtain derivatives is carried out under arrangements technically referred to as on-shore and off-shore, ie, on the continent and in the sea. In Brazil 80 % of the petroleum production is taken at sea and area of deployment and it cost scale are worrisome. It is associated, oily water production on a large scale, carrier 95% of the potential pollutant of activity whose final destination is the environment medium, terrestrial or maritime. Although diversified set of techniques and water treatment systems are in use or research, we propose an innovative system that operates in a sustainable way without chemical additives, for the good of the ecosystem. Labyrinth adsor-bent is used in metal spirals, and laboratory scale flow. Equipment and process patents are claimed. Treatments were performed at different flow rates and bands often monitored with control systems, some built, other bought for this purpose. Measurements of the levels of oil and grease (OGC) of efluents treaty remained within the range of legal framework under test conditions. Adsorbents were weighed before and after treatment for obtaining oil impregna-tion, the performance goal of vibratory action and treatment as a whole. Treatment technolo-gies in course are referenced, to compare performance, qualitatively and quantitatively. The vibration energy consumption is faced with and without conventional flotation and self-flotation. There are good prospects for the proposed, especially in reducing the residence time, by capillary action system. The impregnation dimensionless parameter was created and confronted with consecrated dimensionless parameters, on the vibrational version, such as Weber number and Froude number in quadratic form, referred to as vibrational criticality. Re-sults suggest limits to the vibration intensity

Uma abordagem indireta para o Controlador em Modo Dual Adaptativo Robusto

In this work is proposed an indirect approach to the DualMode Adaptive Robust Controller (DMARC), combining the typicals transient and robustness properties of Variable Structure Systems, more specifically of Variable Structure Model Reference Adaptive Controller (VS-MRAC), with a smooth control signal in steady-state, typical of conventional Adaptive Controllers, as Model Reference Adaptive Controller (MRAC). The goal is to provide a more intuitive controller design, based on physical plant parameters, as resistances, inertia moments, capacitances, etc. Furthermore, with the objective to follow the evolutionary line of direct controllers, it will be proposed an indirect version for the Binary Model Reference Adaptive Controller (B-MRAC), that was the first controller attemptting to act as MRAC as well as VS-MRAC, depending on a pre-defined fixed parameter

Estudo e implementação em plantas físicas de um controlador preditivo generalizado com restrições

This work shows a study about the Generalized Predictive Controllers with Restrictions and their implementation in physical plants. Three types of restrictions will be discussed: restrictions in the variation rate of the signal control, restrictions in the amplitude of the signal control and restrictions in the amplitude of the Out signal (plant response). At the predictive control, the control law is obtained by the minimization of an objective function. To consider the restrictions, this minimization of the objective function is done by the use of a method to solve optimizing problems with restrictions. The chosen method was the Rosen Algorithm (based on the Gradient-projection). The physical plants in this study are two didactical systems of water level control. The first order one (a simple tank) and another of second order, which is formed by two tanks connected in cascade. The codes are implemented in C++ language and the communication with the system to be done through using a data acquisition panel offered by the system producer

Simulação computacional da interação fluido-estrutura em bombas de cavidades progressivas

The pumping through progressing cavities system has been more and more employed in the petroleum industry. This occurs because of its capacity of elevation of highly viscous oils or fluids with great concentration of sand or other solid particles. A Progressing Cavity Pump (PCP) consists, basically, of a rotor - a metallic device similar to an eccentric screw, and a stator - a steel tube internally covered by a double helix, which may be rigid or deformable/elastomeric. In general, it is submitted to a combination of well pressure with the pressure generated by the pumping process itself. In elastomeric PCPs, this combined effort compresses the stator and generates, or enlarges, the clearance existing between the rotor and the stator, thus reducing the closing effect between their cavities. Such opening of the sealing region produces what is known as fluid slip or slippage, reducing the efficiency of the PCP pumping system. Therefore, this research aims to develop a transient three-dimensional computational model that, based on single-lobe PCP kinematics, is able to simulate the fluid-structure interaction that occurs in the interior of metallic and elastomeric PCPs. The main goal is to evaluate the dynamic characteristics of PCP s efficiency based on detailed and instantaneous information of velocity, pressure and deformation fields in their interior. To reach these goals (development and use of the model), it was also necessary the development of a methodology for generation of dynamic, mobile and deformable, computational meshes representing fluid and structural regions of a PCP. This additional intermediary step has been characterized as the biggest challenge for the elaboration and running of the computational model due to the complex kinematic and critical geometry of this type of pump (different helix angles between rotor and stator as well as large length scale aspect ratios). The processes of dynamic generation of meshes and of simultaneous evaluation of the deformations suffered by the elastomer are fulfilled through subroutines written in Fortan 90 language that dynamically interact with the CFX/ANSYS fluid dynamic software. Since a structural elastic linear model is employed to evaluate elastomer deformations, it is not necessary to use any CAE package for structural analysis. However, an initial proposal for dynamic simulation using hyperelastic models through ANSYS software is also presented in this research. Validation of the results produced with the present methodology (mesh generation, flow simulation in metallic PCPs and simulation of fluid-structure interaction in elastomeric PCPs) is obtained through comparison with experimental results reported by the literature. It is expected that the development and application of such a computational model may provide better details of the dynamics of the flow within metallic and elastomeric PCPs, so that better control systems may be implemented in the artificial elevation area by PCP

Estendendo CRefine para o suporte de táticas de refinamento

The use of increasingly complex software applications is demanding greater investment in the development of such systems to ensure applications with better quality. Therefore, new techniques are being used in Software Engineering, thus making the development process more effective. Among these new approaches, we highlight Formal Methods, which use formal languages that are strongly based on mathematics and have a well-defined semantics and syntax. One of these languages is Circus, which can be used to model concurrent systems. It was developed from the union of concepts from two other specification languages: Z, which specifies systems with complex data, and CSP, which is normally used to model concurrent systems. Circus has an associated refinement calculus, which can be used to develop software in a precise and stepwise fashion. Each step is justified by the application of a refinement law (possibly with the discharge of proof obligations). Sometimes, the same laws can be applied in the same manner in different developments or even in different parts of a single development. A strategy to optimize this calculus is to formalise these application as a refinement tactic, which can then be used as a single transformation rule. CRefine was developed to support the Circus refinement calculus. However, before the work presented here, it did not provide support for refinement tactics. The aim of this work is to provide tool support for refinement tactics. For that, we develop a new module in CRefine, which automates the process of defining and applying refinement tactics that are formalised in the tactic language ArcAngelC. Finally, we validate the extension by applying the new module in a case study, which used the refinement tactics in a refinement strategy for verification of SPARK Ada implementations of control systems. In this work, we apply our module in the first two phases of this strategy

O efeito da autocorrelação no desempenho do gráfico T2 de hotelling: caso bivariado

The chart of control of Hotelling T2 has been the main statistical device used in monitoring multivariate processes. Currently the technological development of control systems and automation enabled a high rate of collection of information of the production systems in very short time intervals, causing a dependency between the results of observations. This phenomenon known as auto correlation causes in the statistical control of the multivariate processes a high rate of false alarms, prejudicing in the chart performance. This entails the violation of the assumption of independence and normality of the distribution. In this thesis we considered not only the correlation between two variables, but also the dependence between observations of the same variable, that is, auto correlation. It was studied by simulation, the bi variate case and the effect of auto correlation on the performance of the T2 chart of Hotelling.

Detecção de falhas em estruturas inteligentes usando otimização por nuvem de partículas: fundamentos e estudo de casos

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Manipulação remota de um braço mecânico (Scorbot ER - III) utilizando a rede mundial de computadores

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Projeto de reguladores fuzzy Takagi-Sugeno utilizando as condições iniciais da planta

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

LOGO2VHDL: modelos descritos em VHDL a partir da linguagem do LOGO!Soft Comfort da Siemens

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Interações de aranhas (Araneae) e artrópodes-praga (Acari e Hemiptera) em cultivos comerciais de seringueira (Hevea brasiliensis) no Noroeste do Estado de São Paulo

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)