Reducing fuel consumption through modular vehicle architectures

By identifying energy waste streams in vehicles fuel consumption and introducing the concept of lean driving systems, a technological gap for reducing fuel consumption was identified. This paper proposes a solution to overcome this gap, through a modular vehicle architecture aligned with driving patterns. It does not address detailed technological solutions; instead it models the potential effects in fuel consumption through a modular concept of a vehicle and quantifies their dependence on vehicle design parameters (manifesting as the vehicle mass) and user behavior parameters (driving patterns manifesting as the use of a modular car in lighter and heavier mode, in urban and highway cycles). Modularity has been functionally applied in automotive industry as manufacture and assembly management strategies; here it is thought as a product development strategy for flexibility in use, driven by environmental concerns and enabled by social behaviors. The authors argue this concept is a step forward in combining technological solutions and social behavior, of which eco-driving is a vivid example, and potentially evolutionary to a lean, more sustainable, driving culture.

Integration of Individualized Management Systems (MSs) as an Aggregating Factor of Sustainable Value for Organizations: An Overview Through a Review of the Literature

Nowadays, there exist various standards for individual management systems (MSs), at least, one for each stakeholder. New ones will be published. An integrated management system (IMS) aims to integrate some or all components of the business into one coherent and efficient MS. Maximizing integration is more and more a strategic priority in that it constitutes an opportunity to eliminate and/or reduce potential factors of destruction of value for the organizations and also to be more competitive and consequently promote its sustainable success. A preliminary investigation was conducted on a Portuguese industrial company which, over the years, has been adopting gradually, in whole or in part, individualized management system standards (MSSs). A research, through a questionnaire, was performed with the objective to develop, in a real business environment, an adequate and efficient IMS-QES (quality, environment, and safety) model and to potentiate for the future a generic IMS model to integrate other MSSs. The strategy and research methods have taken into consideration the case study. It was obtained a set of relevant conclusions resulting from the statistical analyses of the responses to the survey. Globally, the investigation results, by themselves, justified and prioritized the conception of a model of development of the IMS-QES and consequent definition and validation of a structure of an IMS-QES model, to be implemented at the small- and medium-sized enterprise (SME) where the investigation was conducted.

Teaching drawing: an interdisciplinary pedagogical experience in a graphic design course

Various authors have written about the importance of drawing in design methodology. Their general conclusion points drawing as an essential tool for design research, as it allows investigation of several alternative solutions in design process (Cross, 2007). The recent profound changes in design nature (Norman, 2011), justify a discussion on the purpose of drawing in design courses. As a consequence of this new reality, the educational institutions face the challenge of the definition of their curricular structures and teaching methodologies. Among others, concepts such as collaboration and multidisciplinary design approaches have been discussed as strategies for design education (Heller and Talarico, 2011, pp. 82-85). In this context, and using our teaching activity experience in Drawing and Design areas, the authors discuss:  how can drawing methods be included in the current design teaching?  can drawing be considered as an interdisciplinary approach?  what contributions can these methodologies provide to the educational/learning process? Based on these concerns, we developed an interdisciplinary project in the Graphic Design Course with two curricular units: Drawing 1 and Aesthetic and Design Theory 1. In this article the authors present the aims and process developed, and discuss the outcomes of this pedagogical experience.

Money laundering and virtual money: the bitcoin example

Money laundering operations faced multiple changes and become more complex, in line with financial innovation. Often, regulation does not follow that innovation, giving opportunity to take advantage of thes e gaps in less lawful activities. The bitcoin is a virtual currency that has grown significantly, both in value and in volume of transactions, in recent years. The dimension of the phenomenon led to an increasing surveillance from the financial supervisors . We search for evidence of the relationship between money laundering and transactions carried out in bitcoins, the most popular virtual currency at the moment. We analyse the official publications relating the two themes, academic research and the notori ety within the international media. The attitudes toward the bitcoin are diverse, but all share concerns about its future impact. Some sparse evidence indicates that bitcoin may be an opportunity for money laundering, however more data is required.

A relevância do relatório de auditoria para os investidores institucionais, analistas financeiros e analistas de crédito

In the 70s, a new line of research focused on the study of the influence of the audit report on the decision process of investors, financial analysts and credit analysts. Notwithstanding the numerous studies that have been carried out, results have not been consistent. Given the above, and considering the lack, in Portugal, of a research of this nature, it seems urgent to carry out a study that allows the analysis of the use of the audit report, as well as its influence on the decision making process of Portuguese stakeholders. For that purpose, in the light of the positivist research paradigm, a questionnaire was designed, which was administered by mail and on the Survey Monkey platform to a sample of institutional investors, financial analysts and credit analysts. The statistical analysis of the data obtained was undertaken with resource to the Statistical Package for the Social Sciences and SmartPLS 2.0. Corroborating the literature review and the assumptions of the Agency Theory and the Stakeholder Theory, used in the theoretical framework of analysis, empirical evidence has shown that the audit report influences the decision of institutional investors, financial analysts and credit analysts, and that the opinion expressed in that document is the most determinant factor of this influence. In addition to this factor, it was found that the degree of utilization of the audit report, as well as the value ascribed to this document, determine its influence in the decision process of research groups studied. Only in the case of institutional investors, the results did not reveal a correlation between the utility ascribed to the audit report and the influence of this document in their decision making process. In turn, the statistical inference of the model explaining the degree of use of the audit report revealed that it is conditioned by the perceived quality of the information enclosed in the audit report, the utility assigned to the audit report on the decision process, as well as the relevance of the other sources of information used by stakeholders. Therefore, this study allowed proving the importance of the audit report to its users. As a result, we believe to have filled a gap in national literature and to have contributed to the enhancement of international literature. The importance that this document has for the development of any country is, therefore, shown, and it is urgent to maintain rigor in the selection of its staff, in the development of its standards, and especially in the development of audits. Moreover, we also consider that this research may contribute to the improvement of the audit report, insofar as it will help professional bodies to understand the information needs and perceptions of stakeholders.