994 resultados para job-order costing


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Dissertação de Mestrado, Ciências Económicas e Empresariais, 17 de Junho de 2015, Universidade dos Açores.

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We consider a fluid of hard boomerangs, each composed of two hard spherocylinders joined at their ends at an angle Psi. The resulting particle is nonconvex and biaxial. The occurence of nematic order in such a system has been investigated using Straley's theory, which is a simplificaton of Onsager's second-virial treatment of long hard rods, and by bifurcation analysis. The excluded volume of two hard boomerangs has been approximated by the sum of excluded volumes of pairs of constituent spherocylinders, and the angle-dependent second-virial coefficient has been replaced by a low-order interpolating function. At the so-called Landau point, Psi(Landau)approximate to 107.4 degrees, the fluid undergoes a continuous transition from the isotropic to a biaxial nematic (B) phase. For Psi not equal Psi(Landau) ordering is via a first-order transition into a rod-like uniaxial nematic phase (N(+)) if Psi > Psi(Landau), or a plate-like uniaxial nematic (N(-)) phase if Psi < Psi(Landau). The B phase is separated from the N(+) and N(-) phases by two lines of continuous transitions meeting at the Landau point. This topology of the phase diagram is in agreement with previous studies of spheroplatelets and biaxial ellipsoids. We have checked the accuracy of our theory by performing numerical calculations of the angle-dependent second virial coefficient, which yields Psi(Landau)approximate to 110 degrees for very long rods, and Psi(Landau)approximate to 90 degrees for short rods. In the latter case, the I-N transitions occur at unphysically high packing fractions, reflecting the inappropriateness of the second-virial approximation in this limit.

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Agências Financiadoras: FCT e MIUR

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The importance of the organizational relationship (senior managers) with an internal public (employees) is the main focus of this research, aiming to understand how this relationship differs between the different publics. Nowadays, the relevance attributed by Public Relations to this relationship is crucial. The main purpose is to identify two consistent models to measure the impact of an organizational relationship on the internal public. The second purpose is to identify how the internal public react to this organizational relationship, namely by gender. The research was conducted in nine Portuguese companies with a sample of 1.244 subjects in order to study the context of the relationship and validate the identified models. The results show the gender stereotypes in the relationship in these companies and that the organizational relationship has an impact on organizational commitment with a consistent model that highlights the impact of Public Relations on a company's productivity.

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The importance of the relationship with an internal public is the main focus of our research. Nowadays, the relevance attributed by Public Relations to this relationship is crucial. Our purpose is to identify two consistent models to measure the impact of an organizational relationship on its internal public. The research was conducted in nine Portuguese companies with a sample of 1244 subjects in order to study the context of the relationship and validate the identified models. The results show us the gender stereotypes in the relationship in these companies and that it is possible to identify the impact of Public Relations on a company's productivity.

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Mestrado em Gestão e Avaliação de Tecnologias da Saúde

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O diagnóstico de máquinas elétricas pela análise de vibração é utilizado num plano de manutenção, onde é dado a conhecer a “real condição do equipamento”, e surgiu da necessidade de detetar vibrações indesejáveis nas máquinas elétricas, de uma forma simples e com custos acessíveis. Numa fase inicial é obtido um sinal correspondente á vibração da máquina, recorrendo a um acelerômetro, que dependendo da aceleração da máquina, constrói uma forma de onda correspondente. A forma de onda fica guardada em formato de áudio *.wav. Posteriormente, em software Matlab o ficheiro *.wav irá ser carregado, e comparado com o ficheiro *.wav original da máquina. Ao comparar os ficheiros o software analisa o espectro original da máquina através da transformada de Fourier, com o espectro atual. Se este espectro sair do intervalo de segurança, o software deteta nesse espectro a origem da vibração, pois cada vibração tem uma frequência associada. Percorridos os passos descritos, o software disponibiliza ao utilizador as respetivas formas de onda e todo o restante diagnóstico de forma a uma possível intervenção antecipada da avaria.

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Na sociedade actual é imperativo assegurar um emprego competente para que o Ser Humano possa atingir a sua subsistência, e consequentemente a sua própria felicidade. No entanto, devido à pressão da sociedade em que vivemos, promover a sustentabilidade do “emprego” hoje em dia, principalmente nas camadas mais jovens, traduz-se em algo extremamente difícil. Estes deparam-se com uma situação árdua quando escolhem um caminho para o seu futuro. Assim como eu, também os jovens da actualidade prevêem que no futuro essas dúvidas se irão manter, ainda de forma mais agravada devido à complexidade das profissões existentes no mundo do trabalho. O meu objectivo neste momento é facilitar a vida dos jovens que se vêem numa encruzilhada, com pouco tempo de resposta para a tomada de decisão do seu próprio futuro. Pretendo fomentar a descoberta e construção da sua própria vocação, dando uso aos novos avanços tecnológicos, juntamente com técnicas já utilizadas na área da Psicologia. Recorrendo a biossensores cognitivos, através do EPOC da Emotiv, que realiza a leitura de sinais neuronais e de uma aplicação informática criada para o efeito. Apesar de não resolver na totalidade, desejo reduzir substancialmente a dúvida dos Jovens na escolha da sua profissão futura.

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Atualmente o sistema produtivo do tipo job shop é muito comum nas PMEs (Pequenas e Médias Empresas). Estas empresas trabalham por encomenda. Produzem grande variedade de modelos, e em pequenas quantidades. Os prazos de entrega são um fator de elevada importância, pois os clientes exigem um produto de qualidade no tempo certo. O presente trabalho, pretende criar uma ferramenta de programação da produção para a secção da costura, usando dados reais da empresa, que tem uma implantação do tipo job shop com máquinas multi-operação (Multi-Purpose -Machines Job Shop). No final, são reunidas as principais conclusões e perspetivados futuros desenvolvimentos. Os resultados obtidos comprovam que o algoritmo desenvolvido, com base no algoritmo de Giffler & Thompson, consegue obter com grande precisão e de forma rápida o escalonamento / balanceamento da secção da costura. Com a ferramenta criada, a empresa otimiza a programação da secção da costura e fornece informação importante á gestão da produção, possibilitando uma melhoria do planeamento da empresa.

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Mestrado em Gestão

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A dc magnetron sputtering-based method to grow high-quality Cu2ZnSnS4 (CZTS) thin films, to be used as an absorber layer in solar cells, is being developed. This method combines dc sputtering of metallic precursors with sulfurization in S vapour and with post-growth KCN treatment for removal of possible undesired Cu2−xS phases. In this work, we report the results of a study of the effects of changing the precursors’ deposition order on the final CZTS films’ morphological and structural properties. The effect of KCN treatment on the optical properties was also analysed through diffuse reflectance measurements. Morphological, compositional and structural analyses of the various stages of the growth have been performed using stylus profilometry, SEM/EDS analysis, XRD and Raman Spectroscopy. Diffuse reflectance studies have been done in order to estimate the band gap energy of the CZTS films. We tested two different deposition orders for the copper precursor, namely Mo/Zn/Cu/Sn and Mo/Zn/Sn/Cu. The stylus profilometry analysis shows high average surface roughness in the ranges 300–550 nm and 230–250 nm before and after KCN treatment, respectively. All XRD spectra show preferential growth orientation along (1 1 2) at 28.45◦. Raman spectroscopy shows main peaks at 338 cm−1 and 287 cm−1 which are attributed to Cu2ZnSnS4. These measurements also confirm the effectiveness of KCN treatment in removing Cu2−xS phases. From the analysis of the diffuse reflectance measurements the band gap energy for both precursors’ sequences is estimated to be close to 1.43 eV. The KCN-treated films show a better defined absorption edge; however, the band gap values are not significantly affected. Hot point probe measurements confirmed that CZTS had p-type semiconductor behaviour and C–V analysis was used to estimate the majority carrier density giving a value of 3.3 × 1018 cm−3.

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For integer-order systems, there are well-known practical rules for RL sketching. Nevertheless, these rules cannot be directly applied to fractional-order (FO) systems. Besides, the existing literature on this topic is scarce and exclusively focused on commensurate systems, usually expressed as the ratio of two noninteger polynomials. The practical rules derived for those do not apply to other symbolic expressions, namely, to transfer functions expressed as the ratio of FO zeros and poles. However, this is an important case as it is an extension of the classical integer-order problem usually addressed by control engineers. Extending the RL practical sketching rules to such FO systems will contribute to decrease the lack of intuition about the corresponding system dynamics. This paper generalises several RL practical sketching rules to transfer functions specified as the ratio of FO zeros and poles. The subject is presented in a didactic perspective, being the rules applied to several examples.

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The theory and applications of fractional calculus (FC) had a considerable progress during the last years. Dynamical systems and control are one of the most active areas, and several authors focused on the stability of fractional order systems. Nevertheless, due to the multitude of efforts in a short period of time, contributions are scattered along the literature, and it becomes difficult for researchers to have a complete and systematic picture of the present day knowledge. This paper is an attempt to overcome this situation by reviewing the state of the art and putting this topic in a systematic form. While the problem is formulated with rigour, from the mathematical point of view, the exposition intends to be easy to read by the applied researchers. Different types of systems are considered, namely, linear/nonlinear, positive, with delay, distributed, and continuous/discrete. Several possible routes of future progress that emerge are also tackled.

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The higher education system in Europe is currently under stress and the debates over its reform and future are gaining momentum. Now that, for most countries, we are in a time for change, in the overall society and the whole education system, the legal and political dimensions have gained prominence, which has not been followed by a more integrative approach of the problem of order, its reform and the issue of regulation, beyond the typical static and classical cost-benefit analyses. The two classical approaches for studying (and for designing the policy measures of) the problem of the reform of the higher education system - the cost-benefit analysis and the legal scholarship description - have to be integrated. This is the argument of our paper that the very integration of economic and legal approaches, what Warren Samuels called the legal-economic nexus, is meaningful and necessary, especially if we want to address the problem of order (as formulated by Joseph Spengler) and the overall regulation of the system. On the one hand, and without neglecting the interest and insights gained from the cost-benefit analysis, or other approaches of value for money assessment, we will focus our study on the legal, social and political aspects of the regulation of the higher education system and its reform in Portugal. On the other hand, the economic and financial problems have to be taken into account, but in a more inclusive way with regard to the indirect and other socio-economic costs not contemplated in traditional or standard assessments of policies for the tertiary education sector. In the first section of the paper, we will discuss the theoretical and conceptual underpinning of our analysis, focusing on the evolutionary approach, the role of critical institutions, the legal-economic nexus and the problem of order. All these elements are related to the institutional tradition, from Veblen and Commons to Spengler and Samuels. The second section states the problem of regulation in the higher education system and the issue of policy formulation for tackling the problem. The current situation is clearly one of crisis with the expansion of the cohorts of young students coming to an end and the recurrent scandals in private institutions. In the last decade, after a protracted period of extension or expansion of the system, i. e., the continuous growth of students, universities and other institutions are competing harder to gain students and have seen their financial situation at risk. It seems that we are entering a period of radical uncertainty, higher competition and a new configuration that is slowly building up is the growth in intensity, which means upgrading the quality of the higher learning and getting more involvement in vocational training and life-long learning. With this change, and along with other deep ones in the Portuguese society and economy, the current regulation has shown signs of maladjustment. The third section consists of our conclusions on the current issue of regulation and policy challenge. First, we underline the importance of an evolutionary approach to a process of change that is essentially dynamic. A special attention will be given to the issues related to an evolutionary construe of policy analysis and formulation. Second, the integration of law and economics, through the notion of legal economic nexus, allows us to better define the issues of regulation and the concrete problems that the universities are facing. One aspect is the instability of the political measures regarding the public administration and on which the higher education system depends financially, legally and institutionally, to say the least. A corollary is the lack of clear strategy in the policy reforms. Third, our research criticizes several studies, such as the one made by the OECD in late 2006 for the Ministry of Science, Technology and Higher Education, for being too static and neglecting fundamental aspects of regulation such as the logic of actors, groups and organizations who are major players in the system. Finally, simply changing the legal rules will not necessary per se change the behaviors that the authorities want to change. By this, we mean that it is not only remiss of the policy maker to ignore some of the critical issues of regulation, namely the continuous non-respect by academic management and administrative bodies of universities of the legal rules that were once promulgated. Changing the rules does not change the problem, especially without the necessary debates form the different relevant quarters that make up the higher education system. The issues of social interaction remain as intact. Our treatment of the matter will be organized in the following way. In the first section, the theoretical principles are developed in order to be able to study more adequately the higher education transformation with a modest evolutionary theory and a legal and economic nexus of the interactions of the system and the policy challenges. After describing, in the second section, the recent evolution and current working of the higher education in Portugal, we will analyze the legal framework and the current regulatory practices and problems in light of the theoretical framework adopted. We will end with some conclusions on the current problems of regulation and the policy measures that are discusses in recent years.