4 resultados para Understanding Annual Reports of Hospitality Firms
em Universidade do Minho
Resumo:
This work reports the implemen tation and verification of a new so lver in OpenFOAM® open source computational library, able to cope w ith integral viscoelastic models based on the integral upper-convected Maxwell model. The code is verified through the comparison of its predictions with anal ytical solutions and numerical results obtained with the differential upper-convected Maxwell model
Resumo:
Using a sample of Portuguese audit firms and their client companies, this study examines the association between gender composition of the partnership structure oaudit firms and audit quality. Audit quality is measured through the earnings quality of audit clients. We find that gender diversity in the partnership structure of audit firms, per se, has no association with audit quality. In turn, we find significant evidence that a predominant presence of female Certified Public Accountants (CPAs) in partner positions in audit firms is associated with higher audit quality. In particular, the results indicate that audit firms with female-dominated partnership structures are negatively related with aggressive accounting practices in audit clients.
Resumo:
Understanding the mixing process of complex composite materials is fundamental in several industrial processes. For instance, the dispersion of fillers in polymer melt matrices is commonly employed to manufacture polymer composites, using a twin-screw extruder. The effectiveness of the filler dispersion depends not only on the complex flow patterns generated, but also on the polymer melt rheological behavior. Therefore, the availability of a numerical tool able to predict mixing, taking into account both fluid and particles phases would be very useful to increase the process insight, and thus provide useful guidelines for its optimization. In this work, a new Eulerian-Lagrangian numerical solver is developed OpenFOAM® computational library, and used to better understand the mechanisms determining the dispersion of fillers in polymer matrices. Particular attention will be given to the effect of the rheological model used to represent the fluid behavior, on the level of dispersion obtained. For the Eulerian phase the averaged volume fraction governing equations (conservation of mass and linear momentum) are used to describe the fluid behavior. In the case of the Lagrangian phase, Newton’s second law of motion is used to compute the particles trajectories and velocity. To study the effect of fluid behavior on the filler dispersion, several systems are modeled considering different fluid types (generalized Newtonian or viscoelastic) and particles volume fraction and size. The results obtained are used to correlate the fluid and particle characteristics on the effectiveness of mixing and morphology obtained.
Resumo:
Within a research project on «academic excellence in the state school», this paper is a contribution to the sociological reflection on the cultural and organisational characteristics of the school and its relationship with the academic success of students. The data we present stem from a case study underway at a secondary school in the north of Portugal, referring to the universe of students that since 2003 have distinguished themselves for achieving grades equal to or greater than 18 (on a scale of 0 to 20) and have thus been included in the school’s Framework of Excellence. From a contextual approach to this educational practice, we focused on the cultural characteristics of the school/subject as analytical support for the study of school and non-school dimensions in their mutual connections. To this end, we used the information from document analysis and data collected from a questionnaire survey administered to more than two-thirds of the students included in the above-mentioned Framework of Excellence. Subsequently, we will use the data from this survey to understand the extent to which academic excellence is perceived as an indivisible social construction of the school’s political and organisational matrix, particularly in terms of the educational and teaching guidelines adopted by the management body. We will conclude by questioning the meaning of the school’s management policies regarding the emphasis on educational outcomes, with particular focus on the representations of excellent students in the processes of school leadership, teaching organisation, school merit and justice.