Estudo da norma contabilística e de relato financeiro nº 13 – interesses em empreendimentos conjuntos e investimentos em associadas e suas implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria Orientada pelo Dr. José da Silva Fernandes

Sequencing cutting patterns with colored interval graphs

The problem addressed here originates in the industry of flat glass cutting and wood panel sawing, where smaller items are cut from larger items accordingly to predefined cutting patterns. In this type of industry the smaller pieces that are cut from the patterns are piled around the machine in stacks according to the size of the pieces, which are moved to the warehouse only when all items of the same size have been cut. If the cutting machine can process only one pattern at a time, and the workspace is limited, it is desirable to set the sequence in which the cutting patterns are processed in a way to minimize the maximum number of open stacks around the machine. This problem is known in literature as the minimization of open stacks (MOSP). To find the best sequence of the cutting patterns, we propose an integer programming model, based on interval graphs, that searches for an appropriate edge completion of the given graph of the problem, while defining a suitable coloring of its vertices.

Terminal defect analysis and classification methodology for automotive industry

The impact of end customer quality complaints with direct relationship with automotive components has presented negative trend at European level for the entire automotive industry. Thus, this research proposal is to concentrate efforts on the most important items of Pareto chart and understand the failure type and the mechanism involved, link and impact of the project and parameters on the process, ending it with the development of one of the company’s most desired tool, that hosted this project – European methodology of terminals defects classification, and listing real opportunities for improvement based on measurement and analysis of actual data. Through the development of terminals defects classification methodology, which is considered a valuable asset to the company, all the other companies of the YAZAKI’s group will be able to characterize terminals as brittle or ductile, in order to put in motion, more efficiently, all the other different existing internal procedures for the safeguarding of the components, improving manufacturing efficiency. Based on a brief observation, nothing can be said in absolute sense, concerning the failure causes. Base materials, project, handling during manufacture and storage, as well as the cold work performed by plastic deformation, all play an important role. However, it was expected that this failure has been due to a combination of factors, in detriment of the existence of a single cause. In order to acquire greater knowledge about this problem, unexplored by the company up to the date of commencement of this study, was conducted a thorough review of existing literature on the subject, real production sites were visited and, of course, the actual parts were tested in lab environment. To answer to many of the major issues raised throughout the investigation, were used extensively some theoretical concepts focused on the literature review, with a view to realizing the relationship existing between the different parameters concerned. Should here be stated that finding technical studies on copper and its alloys is really hard, not being given all the desirable information. This investigation has been performed as a YAZAKI Europe Limited Company project and as a Master Thesis for Instituto Superior de Engenharia do Porto, conducted during 9 months between 2012/2013.

As tecnologias de informação e comunicação (TIC) como ferramentas cognitivas

A utilização das Tecnologias da Informação e Comunicação (TIC) como ferramentas cognitivas foi o propósito deste projeto. A problemática da introdução das TIC na sala de aula numa perspetiva construtivista levou-nos ao nosso estudo empírico, onde utilizamos uma metodologia de investigação quantitativa e qualitativa numa triangulação que nos pareceu mais adequada a este estudo. Como método foi adotado o estudo de caso e utilizamos como fontes de recolha de dados o inquérito por questionário a professores e alunos e uma entrevista a um especialista na área das TIC. O resultado do estudo efetuado permitiu-nos verificar que da parte dos docentes existe uma necessidade de formação e informação na área das TIC como ferramentas cognitivas, mais partilha de boas práticas e também mais utilização de meios tecnológicos na sua ação de ensino e aprendizagem. Quanto aos alunos, pensamos que com a mudança de atitude dos professores, mudaremos também a sua forma de utilizar as TIC na sua aprendizagem. Na operacionalização do plano de ação, criamos três etapas de trabalho: a) Oficina de Formação, b) Informação e c) promoção de atividades online. Pensamos que com este plano daremos resposta à nossa questão de partida, e criaremos um ambiente de ensino/aprendizagem onde as TIC se transformem em ferramentas cognitivas de apoio à construção das aprendizagens significativas dos alunos.