N.C.R.F. 3: adopção pela primeira vez das Normas Contabilísticas e de Relato Financeiro

Dissertação para obtenção do Grau de Mestre em Auditoria

O Contributo do sistema SAP R/3 no controlo interno na REFER

Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientador: Mestre Agostinho Sousa Pinto

Maintenance and destrcution of R&D leadership

In the standard Schumpeterian-growth models only follower firms invest in R&D activities and larger economies grow faster. Since these results are counterfactual, this paper reveals that leader firms often support R&D activities and economic growth can be independent of the market size. In particular, the maintenance of R&D leadership increases with: (i) the technological-knowledge gap between leader and followers, since a firm-specific learning effect of accumulated technological knowledge from past R&D is considered, (ii) the leaders’ strategies that delay the next successful R&D supported by some follower firm, (iii) the market size, and (iv) the up-grade of each innovation.

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.

A 12*(1+|R|/(4m))-speed algorithm for scheduling constrained-deadline sporadic real-time tasks on a multiprocessor comprising m processors where a task may request one of |R| sequentially-reusable shared resources

We present a 12*(1+|R|/(4m))-speed algorithm for scheduling constrained-deadline sporadic real-time tasks on a multiprocessor comprising m processors where a task may request one of |R| sequentially-reusable shared resources.

Comparative analysis of drills for composite laminates

The characteristics of carbon fiber-reinforced plastics allow a very broad range of uses. Drilling is often necessary to assemble different components, but this can lead to various forms of damage, such as delamination which is the most severe. However, a reduced thrust force can decrease the risk of delamination. In this work, two variables of the drilling process were compared: tool material and geometry, as well as the effect of feed rate and cutting speed. The parameters that were analyzed include: thrust force, delamination extension and mechanical strength through open-hole tensile test, bearing test, and flexural test on drilled plates. The present work shows that a proper combination of all the factors involved in drilling operations, like tool material, tool geometry and cutting parameters, such as feed rate or cutting speed, can lead to the reduction of delamination damage and, consequently, to the enhancement of the mechanical properties of laminated parts in complex structures, evaluated by open-hole, bearing, or flexural tests.

Damage evaluation of drilled carbon/epoxy laminates based on area assessment methods

The characteristics of carbon fibre reinforced laminates had widened their use, from aerospace to domestic appliances. A common characteristic is the need of drilling for assembly purposes. It is known that a drilling process that reduces the drill thrust force can decrease the risk of delamination. In this work, delamination assessment methods based on radiographic data are compared and correlated with mechanical test results (bearing test).

Drilling delamination outcomes on glass and sisal reinforced plastics

Nowadays, fibre reinforced plastics are used in a wide variety of applications. Apart from the most known reinforcement fibres, like glass or carbon, natural fibres can be seen as an economical alternative. However, some mistrust is yet limiting the use of such materials, being one of the main reasons the inconsistency normally found in their mechanical properties. It should be noticed that these materials are more used for their low density than for their high stiffness. In this work, two different types of reinforced plates were compared: glass reinforced epoxy plate and sisal reinforced epoxy plate. For material characterization purposes, tensile and flexural tests were carried out. Main properties of both materials, like elastic modulus, tensile strength or flexural modulus, are presented and compared with reference values. Afterwards, plates were drilled under two different feed rates: low and high, with two diverse tools: twist and brad type drill, while cutting speed was kept constant. Thrust forces during drilling were monitored. Then, delamination area around the hole was assessed by using digital images that were processed using a computational platform previously developed. Finally, drilled plates were mechanically tested for bearing and open-hole resistance. Results were compared and correlated with the measured delamination. Conclusions contribute to the understanding of natural fibres reinforced plastics as a substitute to glass fibres reinforced plastics, helping on cost reductions without compromising reliability, as well as the consequence of delamination on mechanical resistance of this type of composites.

Drilling tool geometry evaluation for reinforced composite laminates

In this work, a comparative study on different drill point geometries and feed rate for composite laminates drilling is presented. For this goal, thrust force monitoring during drilling, hole wall roughness measurement and delamination extension assessment after drilling is accomplished. Delamination is evaluated using enhanced radiography combined with a dedicated computational platform that integrates algorithms of image processing and analysis. An experimental procedure was planned and consequences were evaluated. Results show that a cautious combination of the factors involved, like drill tip geometry or feed rate, can promote the reduction of delamination damage.

Avaliação de ferramentas para a furação de laminados

“Drlling of polymeric matrix composites structures"

Avaliação da delaminação após furação em compósitos laminados

As caracter��sticas excepcionais dos materiais compósitos de matriz polimérica têm conduzido à sua crescente utilização em todos os domínios. A necessidade de ligar estas peças entre si obriga à realização frequente de operações de furação que, embora devidamente adaptada, pode provocar diferentes tipos de dano nas peças a ligar. Desses, o dano mais grave é a delaminação pelas suas consequências na perda das propriedades mecânicas. Neste trabalho é apresentado um estudo comparativo da extensão do dano em função da geometria de ferramenta utilizada. Para tal as placas foram radiografadas após furação e a imagem resultante segmentada para medição das áreas associadas. Os resultados mostram a importância de uma adequada geometria de ferramenta na redução do dano causado pela furação em compósitos laminados.

Drilling process of composite laminates – a tool based analysis

“Drilling of polymeric matrix composites structures”

Avaliação de ferramentas na furação de laminados compósitos

Drilling of polymeric matrix composite structures