Estrutura conceptual para a prepara����o e apresenta����o das demostra����es financeiras

Jornadas de Contabilidade e Fiscalidade promovidas pelo Instituto Superior de Contabilidade e Administra����o do Porto, em Abril de 2009

A novel framework for modeling value for the customer, an essay on negotiation

This paper proposes a novel framework for modelling the Value for the Customer, the so-called the Conceptual Model for Decomposing Value for the Customer (CMDVC). This conceptual model is first validated through an exploratory case study where the authors validate both the proposed constructs of the model and their relations. In a second step the authors propose a mathematical formulation for the CMDVC as well as a computational method. This has enabled the final quantitative discussion of how the CMDVC can be applied and used in the enterprise environment, and the final validation by the people in the enterprise. Along this research, we were able to confirm that the results of this novel quantitative approach to model the Value for the Customer is consistent with the company's empirical experience. The paper further discusses the merits and limitations of this approach, proposing that the model is likely to bring value to support not only the contract preparation at an Ex-Ante Negotiation Phase, as demonstrated, but also along the actual negotiation process, as finally confirmed by an enterprise testimonial.

Conceptual model for decomposing the value for the customer

Value has been defined in different theoretical contexts as need, desire, interest, standard /criteria, beliefs, attitudes, and preferences. The creation of value is key to any business, and any business activity is about exchanging some tangible and/or intangible good or service and having its value accepted and rewarded by customers or clients, either inside the enterprise or collaborative network or outside. ���Perhaps surprising then is that firms often do not know how to define value, or how to measure it��� (Anderson and Narus, 1998 cited by [1]). Woodruff echoed that we need ���richer customer value theory��� for providing an ���important tool for locking onto the critical things that managers need to know���. In addition, he emphasized, ���we need customer value theory that delves deeply into customer���s world of product use in their situations��� [2]. In this sense, we proposed and validated a novel ���Conceptual Model for Decomposing the Value for the Customer���. To this end, we were aware that time has a direct impact on customer perceived value, and the suppliers��� and customers��� perceptions change from the pre-purchase to the post-purchase phases, causing some uncertainty and doubts.We wanted to break down value into all its components, as well as every built and used assets (both endogenous and/or exogenous perspectives). This component analysis was then transposed into a mathematical formulation using the Fuzzy Analytic Hierarchy Process (AHP), so that the uncertainty and vagueness of value perceptions could be embedded in this model that relates used and built assets in the tangible and intangible deliverable exchange among the involved parties, with their actual value perceptions.

Modelling real solar cell using PSCAD/MATLAB

This paper presents the development of a solar photovoltaic (PV) model based on PSCAD/EMTDC - Power System Computer Aided Design ��� including a mathematical model study. An additional algorithm has been implemented in MATLAB software in order to calculate several parameters required by the PSCAD developed model. All the simulation study has been performed in PSCAD/MATLAB software simulation tool. A real data base concerning irradiance, cell temperature and PV power generation was used in order to support the evaluation of the implemented PV model.

Multi-agent based electricity market simulator with VPP: Conceptual and implementation issues

This paper presents a new architecture for the MASCEM, a multi-agent electricity market simulator. This is implemented in a Prolog which is integrated in the JAVA program by using the LPA Win-Prolog Intelligence Server (IS) provides a DLL interface between Win-Prolog and other applications. This paper mainly focus on the MASCEM ability to provide the means to model and simulate Virtual Power Producers (VPP). VPPs are represented as a coalition of agents, with specific characteristics and goals. VPPs can reinforce the importance of these generation technologies making them valuable in electricity markets.

Modelling group decision simulation through argumentation

Group decision making plays an important role in today���s organisations. The impact of decision making is so high and complex, that rarely the decision making process is made individually. In Group Decision Argumentation, there is a set of participants, with different profiles and expertise levels, that exchange ideas or engage in a process of argumentation and counter-argumentation, negotiate, cooperate, collaborate or even discuss techniques and/or methodologies for problem solving. In this paper, it is proposed a Multi-Agent simulator for the behaviour representation of group members in a decision making process. Agents behave depending on rational and emotional intelligence and use persuasive argumentation to convince and make alternative choices.

Corporate brand identity ��� a conceptual redefinition

There is a wide agreement that identity is a multidisciplinary concept. Branding is an identity expression. Although there are some frameworks to assess brand identity there isn���t an accepted definition. The authors consider this a gap in literature and investigate the components to assess brand identity under a holistic approach. Literature was reviewed and reinterpreted under an integrated perspective evolving corporate and brand identity studies. The authors propose a definition and nine componentscharacterizing corporate brand identity: reputation, culture, positioning, personality, relationships network, presentation style, communication, environmental influences and mission. Some are related with internal and others to external facets. The authorsare strongly encouraged to test these results empirically towards validity and reliability of the proposed construct.

Demand response in future power systems management ��� a conceptual framework and simulation tool

Mestrado em Engenharia Electrot��cnica ��� Sistemas El��ctricos de Energia

Abordagem �� estrutura����o conceptual de um subdom��nio do dicion��rio

Uma das abordagens mais importantes da terminologia �� a desenvolvida pelas disciplinas t��cnico-cient��ficas, para as quais representa a reflex��o formal da sua organiza����o conceptual e, como tal, um meio essencial de express��o e comunica����o. De forma a desenvolver as diferentes tarefas a que se prop��e, a terminologia tem como principal objecto de estudo os textos de l��nguas de especialidade, que s��o o primeiro ve��culo, por excel��ncia, de express��o e comunica����o das disciplinas suprareferidas. Estes textos reflectem, normalmente, um tipo de comunica����o especializada, cujo objectivo �� o da transfer��ncia de conhecimentos, realizada com recurso a um sistema de representa����o verbal. No entanto, a abertura e a extens��o do texto escrito a outros meios de representa����o, sobretudo nas ��reas t��cnicas, est�� a conduzir a uma nova tend��ncia no campo da terminologia e da pesquisa das l��nguas de especialidade, que tem vindo a refor��ar a import��ncia da utiliza����o de formas n��o-verbais para representar o conhecimento. A tend��ncia para o aumento do uso destas formas de representa����o, normalmente em complemento ou conjuga����o com a informa����o verbal, aponta para um novo paradigma em que a linguagem, como representa����o do pensamento, parece estar em busca de uma nova abordagem que venha transformar a maneira de produzir, organizar e transmitir conhecimentos, recorrendo ��s novas tecnologias, cada vez mais �� disposi����o da chamada sociedade do conhecimento. A nossa percep����o desta realidade ganhou maior consist��ncia ao longo do desenvolvimento de um projecto terminogr��fico de elabora����o do Dicion��rio Multilingue de Popula����o e Desenvolvimento, no qual o recurso a sistemas de representa����o n��overbais (organigramas e outro tipo de representa����es visuais), utilizados como forma de percep����o e organiza����o dos conceitos e dos dom��nios a incluir no dicion��rio, se tornou um meio importante de aquisi����o, discuss��o, estrutura����o e transmiss��o do conhecimento. Da�� a decis��o de abordarmos, ainda que de forma breve, a an��lise de duas problem��ticas sugeridas pelo desenrolar daquele projecto. A primeira recai sobre o estabelecimento de rela����es sem��nticas entre os conceitos, sobre as implica����es deste processo na estrutura����o conceptual e sobre a sua import��ncia no processamento da informa����o terminol��gica. A segunda incide na an��lise do recurso aos meios de representa����o n��o-verbais e do papel que desempenham e que podem vir a desempenhar no desenrolar do processo terminol��gico, enquanto elementos de estrutura����o de um sistema conceptual, de estrutura����o de um projecto terminol��gico e de comunica����o especializada. Estas duas problem��ticas est��o directamente interrelacionadas e devem ser analisadas em conjunto, sobretudo quando se trata de formalizar a informa����o e armazen��-la numa base de dados terminol��gica, de forma a poder ser processada (semi)automaticamente.

Modelling and segmentation of the vocal tract during speech production by using deformable models in magnetic resonance images

The first and second authors would like to thank the support of the PhD grants with references SFRH/BD/28817/2006 and SFRH/PROTEC/49517/2009, respectively, from Funda����o para a Ci��ncia e Tecnol ogia (FCT). This work was partially done in the scope of the project ���Methodologies to Analyze Organs from Complex Medical Images ��� Applications to Fema le Pelvic Cavity���, wi th reference PTDC/EEA- CRO/103320/2008, financially supported by FCT.

Removal of Cd(II), Zn(II) and Pb(II) from aqueous solutions by brown marine macro algae: kinetic modelling

Specific marine macro algae species abundant at the Portuguese coast (Laminaria hyperborea, Bifurcaria bifurcata, Sargassum muticum and Fucus spiralis) were shown to be effective for removing toxic metals (Cd(II), Zn(II) and Pb(II)) from aqueous solutions. The initial metal concentrations in solution were about 75���100 mg L���1. The observed biosorption capacities for cadmium, zinc and lead ions were in the ranges of 23.9���39.5, 18.6���32.0 and 32.3���50.4 mg g���1, respectively. Kinetic studies revealed that the metal uptake rate was rather fast, with 75% of the total amount occurring in the first 10 min for all algal species. Experimental data were well fitted by a pseudo-second order rate equation. The contribution of internal diffusion mechanism was significant only to the initial biosorption stage. Results indicate that all the studied macro algae species can provide an efficient and cost-effective technology for eliminating heavy metals from industrial effluents.

Modelling adhesive joints with cohesive zone models: effect of the cohesive law shape of the adhesive layer

Adhesively-bonded joints are extensively used in several fields of engineering. Cohesive Zone Models (CZM) have been used for the strength prediction of adhesive joints, as an add-in to Finite Element (FE) analyses that allows simulation of damage growth, by consideration of energetic principles. A useful feature of CZM is that different shapes can be developed for the cohesive laws, depending on the nature of the material or interface to be simulated, allowing an accurate strength prediction. This work studies the influence of the CZM shape (triangular, exponential or trapezoidal) used to model a thin adhesive layer in single-lap adhesive joints, for an estimation of its influence on the strength prediction under different material conditions. By performing this study, guidelines are provided on the possibility to use a CZM shape that may not be the most suited for a particular adhesive, but that may be more straightforward to use/implement and have less convergence problems (e.g. triangular shaped CZM), thus attaining the solution faster. The overall results showed that joints bonded with ductile adhesives are highly influenced by the CZM shape, and that the trapezoidal shape fits best the experimental data. Moreover, the smaller is the overlap length (LO), the greater is the influence of the CZM shape. On the other hand, the influence of the CZM shape can be neglected when using brittle adhesives, without compromising too much the accuracy of the strength predictions.

Supporting conceptualisation processes in collaborative networks: a case study on an R&D project

The development of new products or processes involves the creation, re-creation and integration of conceptual models from the related scientific and technical domains. Particularly, in the context of collaborative networks of organisations (CNO) (e.g. a multi-partner, international project) such developments can be seriously hindered by conceptual misunderstandings and misalignments, resulting from participants with different backgrounds or organisational cultures, for example. The research described in this article addresses this problem by proposing a method and the tools to support the collaborative development of shared conceptualisations in the context of a collaborative network of organisations. The theoretical model is based on a socio-semantic perspective, while the method is inspired by the conceptual integration theory from the cognitive semantics field. The modelling environment is built upon a semantic wiki platform. The majority of the article is devoted to developing an informal ontology in the context of a European R&D project, studied using action research. The case study results validated the logical structure of the method and showed the utility of the method.

Fractional order modelling of zero length column desorption response for adsorbents with variable particle sizes

This manuscript analyses the data generated by a Zero Length Column (ZLC) diffusion experimental set-up, for 1,3 Di-isopropyl benzene in a 100% alumina matrix with variable particle size. The time evolution of the phenomena resembles those of fractional order systems, namely those with a fast initial transient followed by long and slow tails. The experimental measurements are best fitted with the Harris model revealing a power law behavior.