994 resultados para accounting processes
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When a paleomagnetic pole is sought for in an igneous body, the host rocks should be subjected to a contact test to assure that the determined paleopole has the age of the intrusion. If the contact test is positive, it precludes the possibility that the measured magnetization is a later effect. Therefore, we investigated the variations of the remanent magnetization along cross-sections of rocks hosting the Foum Zguid dyke (southern Morocco) and the dyke itself. A positive contact test was obtained, but it is mainly related with Chemical/Crystalline Remanent Magnetization due to metasomatic processes in the host-rocks during magma intrusion and cooling, and not only with Thermo-Remanent Magnetization as ordinarily assumed in standard studies. Paleomagnetic data obtained within the dyke then reflect the Earth magnetic field during emplacement of this well-dated (196.9 +/- 1.8 Ma) intrusion.
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In the context of the Bologna Declaration a change is taking place in the teaching/learning paradigm. From teaching-centered education, which emphasizes the acquisition and transmission of knowledge, we now speak of learning-centered education, which is more demanding for students. This paradigm promotes a continuum of lifelong learning, where the individual needs to be able to handle knowledge, to select what is appropriate for a particular context, to learn permanently and to understand how to learn in new and rapidly changing situations. One attempt to face these challenges has been the experience of ISCAP regarding the teaching/learning of accounting in the course Managerial Simulation. This paper describes the process of teaching, learning and assessment in an action-based learning environment. After a brief general framework that focuses on education objectives, we report the strengths and limitations of this teaching/learning tool. We conclude with some lessons from the implementation of the project.
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With accelerated market volatility, faster response times and increased globalization, business environments are going through a major transformation and firms have intensified their search for strategies which can give them competitive advantage. This requires that companies continuously innovate, to think of new ideas that can be transformed or implemented as products, processes or services, generating value for the firm. Innovative solutions and processes are usually developed by a group of people, working together. A grouping of people that share and create new knowledge can be considered as a Community of Practice (CoP). CoP’s are places which provide a sound basis for organizational learning and encourage knowledge creation and acquisition. Virtual Communities of Practice (VCoP's) can perform a central role in promoting communication and collaboration between members who are dispersed in both time and space. Nevertheless, it is known that not all CoP's and VCoP's share the same levels of performance or produce the same results. This means that there are factors that enable or constrain the process of knowledge creation. With this in mind, we developed a case study in order to identify both the motivations and the constraints that members of an organization experience when taking part in the knowledge creating processes of VCoP's. Results show that organizational culture and professional and personal development play an important role in these processes. No interviewee referred to direct financial rewards as a motivation factor for participation in VCoPs. Most identified the difficulty in aligning objectives established by the management with justification for the time spent in the VCoP. The interviewees also said that technology is not a constraint.
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Paper to be presented at the ESREA Conference Learning to Change? The Role of Identity and Learning Careers in Adult Education, 7-8 December, 2006, Université Catholique Louvain, Louvain–la-Neuve, Belgium
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The aim of this article is to present a Project in the Oporto’s Institute of Accounting and Administration, which pretends to contribute for a change in the way of teaching and learning Mathematics. One of the main objectives of this project is to innovate the teaching and learning processes, exploring technologies as a pedagogical resource and to induce higher motivation to students, improve the rate of success and make available to students a set of materials adapted to their needs. This concern is justified due to the fact that students have a weak preparation, without consolidated basis. Since the year 2007/2008 the courses were adjusted to the Bologna process, which requires several changes in teacher’s and student’s roles, methodologies and assessment. The number of weekly classes has been reduced, so it was necessary to develop new strategies and methodologies to support the student. With the implementation of the Bologna Process in the Accounting degree, we felt a great need to provide other types of activities to students. To complement our theoretical and practical classes we have developed a project called MatActiva based on the Moodle platform offered by PAOL - Projecto de Apoio On-Line (Online Support Project). Moodle allows us to use the language TEX to create materials that use mathematical symbols. Using this functionality, we created a set of easy to use interactive resources. In MatActiva project, the students have access to a variety of different materials. We have followed a strategy that makes the project compatible with the theoretical and practical subjects/classes, complementing them. To do so, we created some resources, for instance multiple-choice tests, which are the most accessed by the students. These tests can be realized and corrected on-line and for each wrong answer there is a feedback with the resolution. We can find other types of resources: diagnostic tests, theoretical notes. There are not only the pre-requirements for subjects mathematics, but also materials to help students follow up the programs. We also developed several lessons. This activity consists of a number of pages, where each page has contents and leads to other pages, based on the student's progress. The teacher creates the choices and determines the next page that the student will see, based upon their knowledge. There is also an area of doubts, where the students can place all the mathematical doubts they have, and a teacher gives the answers or clues to help them in their work. MatActiva also offers an area where we can find some humour, curiosities, contests and games including mathematical contents to test the math skills, as well as links to pages about mathematical contents that could be useful for the study. Since ISCAP receives ERASMUS students and some of them attend mathematics, we developed some materials in English, so they can also use MatActiva. The main objectives of our project are not only to bring success in the subjects of mathematics, but also to motivate the students, encourage them to overcome theirs difficulties through an auto-study giving them more confidence and improve their relationship with the mathematics as well as the communication between students and teachers and among students.
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This article describes work performed on the assessment of the levels of airborne ultrafine particles emitted in two welding processes metal-active gas (MAG) of carbon steel and friction-stir welding (FSW) of aluminium in terms of deposited area in alveolar tract of the lung using a nanoparticle surface area monitor analyser. The obtained results showed the dependence from process parameters on emitted ultrafine particles and clearly demonstrated the presence of ultrafine particles, when compared with background levels. The obtained results showed that the process that results on the lower levels of alveolar-deposited surface area is FSW, unlike MAG. Nevertheless, all the tested processes resulted in important doses of ultrafine particles that are to be deposited in the human lung of exposed workers.
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Emotion although being an important factor in our every day life it is many times forgotten in the development of systems to be used by persons. In this work we present an architecture for a ubiquitous group decision support system able to support persons in group decision processes. The system considers the emotional factors of the intervenient participants, as well as the argumentation between them. Particular attention will be taken to one of components of this system: the multi-agent simulator, modeling the human participants, considering emotional characteristics, and allowing the exchanges of hypothetic arguments among the participants.
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The central place hospitals occupy in health systems transforms them into prime target of healthcare reforms. This study aims to identify current trends in organizational structure change in public hospitals and explore the role of accounting in attempts to develop controls over professionals within public hospitals. The analytical framework we proposed crosses the concept of “new professionalism” (Evetts, 2010), with the concept of “accounting logic” for controlling professionals (Broadbent and Laughlin, 1995). Looking for a more holistic overview, we developed a qualitative and exploratory study. The data were collected trough semi-structured interviews with doctors of a clinical hospital unit. Content analysis suggests that, although we cannot say that there is a complete and generalized integration of accounting information in the clinical decisions, important improvement has been made in that area. Despite the extensive literature developed on this topic, there is any empirical studies of authors are aware that allow us to realize how real doctors in reals day-to-day work integrated these trends of change in theirs clinical decisions.
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Tese de Doutoramento, Biologia (Taxonomia Zoológica), 11 de Outubro de 2013, Universidade dos Açores.
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Copyright © 2014 The Authors. Oikos © 2014 Nordic Society Oikos.
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Soil vapor extraction (SVE) is an efficient, well-known and widely applied soil remediation technology. However, under certain conditions it cannot achieve the defined cleanup goals, requiring further treatment, for example, through bioremediation (BR). The sequential application of these technologies is presented as a valid option but is not yet entirely studied. This work presents the study of the remediation of ethylbenzene (EB)-contaminated soils, with different soil water and natural organic matter (NOMC) contents, using sequential SVE and BR. The obtained results allow the conclusion that: (1) SVE was sufficient to reach the cleanup goals in 63% of the experiments (all the soils with NOMC below 4%), (2) higher NOMCs led to longer SVE remediation times, (3) BR showed to be a possible and cost-effective option when EB concentrations were lower than 335 mg kgsoil −1, and (4) concentrations of EB above 438 mg kgsoil −1 showed to be inhibitory for microbial activity.
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Orientada pela Prof. Doutora Cláudia Lopes
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Dissertação apresentada ao Instituto Politécnico do Porto para obtenção do Grau de Mestre em Gestão das Organizações, Ramo de Gestão de Empresas Orientado pela Prof.ª Doutora Maria João Martins Ferreira Major, Prof. Associada, ISCTE Business School - IUL
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Water covers over 70% of the Earth's surface, and is vital for all known forms of life. But only 3% of the Earth's water is fresh water, and less than 0.3% of all freshwater is in rivers, lakes, reservoirs and the atmosphere. However, rivers and lakes are an important part of fresh surface water, amounting to about 89%. In this Master Thesis dissertation, the focus is on three types of water bodies – rivers, lakes and reservoirs, and their water quality issues in Asian countries. The surface water quality in a region is largely determined both by the natural processes such as climate or geographic conditions, and the anthropogenic influences such as industrial and agricultural activities or land use conversion. The quality of the water can be affected by pollutants discharge from a specific point through a sewer pipe and also by extensive drainage from agriculture/urban areas and within basin. Hence, water pollutant sources can be divided into two categories: Point source pollution and Non-point source (NPS) pollution. Seasonal variations in precipitation and surface run-off have a strong effect on river discharge and the concentration of pollutants in water bodies. For example, in the rainy season, heavy and persistent rain wash off the ground, the runoff flow increases and may contain various kinds of pollutants and, eventually, enters the water bodies. In some cases, especially in confined water bodies, the quality may be positive related with rainfall in the wet season, because this confined type of fresh water systems allows high dilution of pollutants, decreasing their possible impacts. During the dry season, the quality of water is largely related to industrialization and urbanization pollution. The aim of this study is to identify the most common water quality problems in Asian countries and to enumerate and analyze the methodologies used for assessment of water quality conditions of both rivers and confined water bodies (lakes and reservoirs). Based on the evaluation of a sample of 57 papers, dated between 2000 and 2012, it was found that over the past decade, the water quality of rivers, lakes, and reservoirs in developing countries is being degraded. Water pollution and destruction of aquatic ecosystems have caused massive damage to the functions and integrity of water resources. The most widespread NPS in Asian countries and those which have the greatest spatial impacts are urban runoff and agriculture. Locally, mine waste runoff and rice paddy are serious NPS problems. The most relevant point pollution sources are the effluents from factories, sewage treatment plant, and public or household facilities. It was found that the most used methodology was unquestionably the monitoring activity, used in 49 of analyzed studies, accounting for 86%. Sometimes, data from historical databases were used as well. It can be seen that taking samples from the water body and then carry on laboratory work (chemical analyses) is important because it can give an understanding of the water quality. 6 papers (11%) used a method that combined monitoring data and modeling. 6 papers (11%) just applied a model to estimate the quality of water. Modeling is a useful resource when there is limited budget since some models are of free download and use. In particular, several of used models come from the U.S.A, but they have their own purposes and features, meaning that a careful application of the models to other countries and a critical discussion of the results are crucial. 5 papers (9%) focus on a method combining monitoring data and statistical analysis. When there is a huge data matrix, the researchers need an efficient way of interpretation of the information which is provided by statistics. 3 papers (5%) used a method combining monitoring data, statistical analysis and modeling. These different methods are all valuable to evaluate the water quality. It was also found that the evaluation of water quality was made as well by using other types of sampling different than water itself, and they also provide useful information to understand the condition of the water body. These additional monitoring activities are: Air sampling, sediment sampling, phytoplankton sampling and aquatic animal tissues sampling. Despite considerable progress in developing and applying control regulations to point and NPS pollution, the pollution status of rivers, lakes, and reservoirs in Asian countries is not improving. In fact, this reflects the slow pace of investment in new infrastructure for pollution control and growing population pressures. Water laws or regulations and public involvement in enforcement can play a constructive and indispensable role in environmental protection. In the near future, in order to protect water from further contamination, rapid action is highly needed to control the various kinds of effluents in one region. Environmental remediation and treatment of industrial effluent and municipal wastewaters is essential. It is also important to prevent the direct input of agricultural and mine site runoff. Finally, stricter environmental regulation for water quality is required to support protection and management strategies. It would have been possible to get further information based in the 57 sample of papers. For instance, it would have been interesting to compare the level of concentrations of some pollutants in the diferente Asian countries. However the limit of three months duration for this study prevented further work to take place. In spite of this, the study objectives were achieved: the work provided an overview of the most relevant water quality problems in rivers, lakes and reservoirs in Asian countries, and also listed and analyzed the most common methodologies.
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A empresa Petibol, S.A. – Embalagens de plástico centra-se na produção de embalagens de plástico a partir da matéria-prima Poliestireno Expandido (EPS) e Polipropileno Expandido (EPP). A empresa possui uma preocupação ao nível da qualidade da água e do aproveitamento energético, tendo desta forma surgido a realização do estudo na unidade industrial, com o objectivo de anular e/ou diminuir as possíveis lacunas existentes na unidade industrial. Numa primeira etapa foi realizada uma caracterização global à qualidade da água e à empresa, actualizando-se os esquemas já existentes, contabilizando-se os custos actuais relativamente aos processos no circuito da água (arrefecimento, aquecimento e pressurização), e por fim, efectuou-se um levantamento in loco do circuito de água, relativamente à pressão, temperatura e caudal. Numa fase posterior, foram propostos equipamentos e processos, tendo em vista a colmatação dos problemas identificados, realizando-se um subsequente estudo relativamente aos custos inerentes a esses novos processos. A caracterização à água foi avaliada em diferentes pontos do circuito industrial, tendo-se determinado na Sala de Bombagem que o filtro de areia não possuía as dimensões mais apropriadas, existindo também um problema a nível mecânico associado ao processo de contra-lavagem. Tais factos podem ser a causa da ocorrência de um aumento do teor de sólidos após a passagem na camada filtrante. Relativamente ao amaciador, este deveria amaciar de forma completa a água para alimentação à caldeira, embora se tenha registado à saída do amaciador uma dureza de 21,3 mg/L, denunciando problemas na troca iónica. No que toca à água de alimentação à caldeira, verifica-se a existência de parâmetros que não se encontram de acordo com os critérios enunciados para uma óptima qualidade, sendo eles o pH (10,14), condutividade (363 μS/cm), teor de ferro (1,21 mg/L) e a dureza (16 mg/L). De salientar que somente o teor de cobre, que se encontra em quantidades vestigiais, apresenta-se de acordo com os valores impostos. No que respeita à água da caldeira, esta apresenta parâmetros incompatíveis com os recomendados, sendo eles a condutividade (7350 μS/cm), teor de sólidos dissolvidos (5248 mg/L) e alcalinidade total (780 mg/L). De referir que o valor de pH (11,8) não se encontra de acordo com a aplicação do tratamento “fosfato-pH coordenado”. Em relação aos parâmetros com valores que se encontram dentro dos limites, estes correspondem à dureza (0 mg/L), ao teor de fosfatos (45 mg/L) e teor de sílica (0 mg/L). A água do circuito de arrefecimento foi sujeita a uma análise microbiológica, que corroborou a presença de um biofilme. Um dos problemas enunciados pela empresa, prendia-se com a impossibilidade de descarga, no colector municipal, dos condensados dos compressores, visto apresentarem uma quantidade de óleo de cerca de 43,3 mg/L, equivalente a quatro vezes o valor limite de emissão, de acordo com a legislação municipal. Por fim, o efluente de descarga industrial apresenta um valor de pH (10,3) acima do intervalo permitido por lei (6,0 – 9,0), sendo que a corrente que mais contribui para este acréscimo de pH corresponde à corrente proveniente da água de purga, visto esta apresentar um valor de pH de 12,22. De maneira a contornar os parâmetros enunciados, é proposto a substituição do filtro de areia da Sala de Bombagem, assim como a inserção de um conjunto de medidas de remoção de ferro e desinfecção, sendo a conjugação de arejamento, coagulação, filtração e desinfecção, por parte do hipoclorito, a proposta apresentada. Aos condensados dos compressores é apresentado um sistema de separação, que possibilita a remoção do óleo da água, e uma consequente descarga da mesma. Actualmente, não existe qualquer filtro de areia no circuito de arrefecimento da água, sendo proposto assim esse equipamento, de forma a minorar o desenvolvimento da população microbiana, bem como a permitir uma maior eficiência na transferência de calor na torre de arrefecimento. Relativamente à descarga industrial, é recomendável a colocação de um sistema de regularização automática de pH. A inserção de uma válvula de três vias permite um aproveitamento energético e de água, a partir da confluência da água oriunda dos furos com a água do tanque de água fria, sendo posteriormente alimentada à central de vácuo. No estudo da recuperação energética, um outro equipamento avaliado correspondeu à serpentina, no entanto, verificou-se que a poupança no consumo de gás natural era de apenas 0,005%, o que não se mostrou uma proposta viável. O orçamento de todos os equipamentos é de 11.720,76 €, possibilitando não só um melhor funcionamento industrial, como um menor impacto a nível ambiental. Os custos futuros de funcionamento aumentam em 3,36%, tendo a pressurização um aumento do seu custo em 3,4% em relação ao custo actual, verificando-se um custo anual de 10.781,21€, em relação aos processos de arejamento, coagulação e desinfecção.