An interactive learning approach to accounting classes

This working paper explores the use of interactive learning tools, such as business simulations, to facilitate the active learning process in accounting classes. Although business simulations were firstly introduced in the United States in the 1950s, the vast majority of accounting professors still use traditional teaching methods, based in end-of-chapter exercises and written cases. Moreover, the current students’ generation brings new challenges to the classroom related with their video, game, internet and mobile culture. Thus, a survey and an experimentation were conducted to understand, on one hand, if accounting professors are willing to adjust their teaching methods with the adoption of interactive learning tools and, on the other hand, if the adoption of interactive learning tools in accounting classes yield better academic results and levels of satisfaction among students. Students using more interactive learning approaches scored significantly higher means than others that did not. Accounting professors are clearly willing to try, at least once, the use of an accounting simulator in classes.

The reasons behind the progression in PISA scores: An education production function approach using semi-parametric techniques

Research Masters

Detection of road accident accumulation zones with a visual analytics approach

Nowadays, road accidents are a major public health problem, which increase is forecasted if road safety is not treated properly, dying about 1.2 million people every year around the globe. In 2012, Portugal recorded 573 fatalities in road accidents, on site, revealing the largest decreasing of the European Union for 2011, along with Denmark. Beyond the impact caused by fatalities, it was calculated that the economic and social costs of road accidents weighted about 1.17% of the Portuguese gross domestic product in 2010. Visual Analytics allows the combination of data analysis techniques with interactive visualizations, which facilitates the process of knowledge discovery in sets of large and complex data, while the Geovisual Analytics facilitates the exploration of space-time data through maps with different variables and parameters that are under analysis. In Portugal, the identification of road accident accumulation zones, in this work named black spots, has been restricted to annual fixed windows. In this work, it is presented a dynamic approach based on Visual Analytics techniques that is able to identify the displacement of black spots on sliding windows of 12 months. Moreover, with the use of different parameterizations in the formula usually used to detect black spots, it is possible to identify zones that are almost becoming black spots. Through the proposed visualizations, the study and identification of countermeasures to this social and economic problem can gain new grounds and thus the decision- making process is supported and improved.

Toxicity measurement techniques for building materials with wastes

The innovative Horizon 2020 program sponsored by the European Union (EU) aims to promote and develop processes of waste integration in construction materials. However, several potential health hazards caused by building materials have been identified and, there-fore, there is an ongoing need to develop new recycling methods for hazardous wastes and effi-cient barriers in order to prevent toxic releases from the new construction solutions with wastes. This paper presents an overview that focus on two main aspects: the identification of the health risks related to radioactivity and heavy metals present in building materials and identification of these toxic substances in new construction solutions that contain recycled wastes. Different waste materials were selected and distinct methodologies of toxicity evaluation are presented to analyse the potential hazardous, the feasibility of using those wastes and the achievement of op-timal construction solutions involving wastes.

Ancient materials and techniques to improve the earthen building durability

A substantial part of the world building heritage has been performed by earthen building. The durability of this existing heritage and mainly of the new buildings built with earth is particularly conditioned by the erosion caused by water action, especially in countries with high levels of rainfall. This research aims to contribute to the increase of knowledge about the ancient building techniques that provide enhanced durability. It is possible to analyse the ancestral practices used to protect the earth material from the water action in order to understand how the old earthen buildings were preserved over the centuries, resisting to harsh weather conditions. Among these techniques are: the incorporation of biopolymers (such as oils or fats from animal or vegetable origin); the addition of some minerals; and the earth stabilization with lime. However, this knowledge seems to be forgotten, probably due to the prejudice related to earthen constructions, which several times are associated with a poor building. This research also focuses on the study of new methods of earth stabilization with lime and biopolymers, adapting the ancient knowledge to improve the durability related to the water action. Therefore, alternative solutions can be obtained to improve the performance of earthen buildings, mainly the resistance of the material in the presence of water, reducing its permeability to water. In addition, with the proposed solutions it is possible to obtain good levels of water vapour permeability, one of the major advantages of the construction with earth.

Implementation and comparison of different switching techniques for shunt active power filters

This paper presents a comparison between three switching techniques that can be used in three-phase four-wire Shunt Active Power Filters (SAPFs). The implemented switching techniques are: Periodic-Sampling (PS), Triangular Carrier Pulse-Width Modulation (TC-PWM) and Space Vector PWM (SVPWM). The comparison between them is made in terms of the compensated currents THD%, implementation complexity, necessary CPU time and SAPF efficiency. To perform this comparison are presented and analyzed several experimental results, obtained with a 20 kVA Shunt Active Power Filter prototype, specially developed for this purpose. The control system of the developed SAPF is based in the p-q Theory with a grid synchronization algorithm p-PLL.

Refinement and variability techniques in model transformation of software requirements

Tese de Doutoramento em Tecnologias e Sistemas de Informação

Rockburst laboratory tests database - Application of data mining techniques

Rockburst is characterized by a violent explosion of a block causing a sudden rupture in the rock and is quite common in deep tunnels. It is critical to understand the phenomenon of rockburst, focusing on the patterns of occurrence so these events can be avoided and/or managed saving costs and possibly lives. The failure mechanism of rockburst needs to be better understood. Laboratory experiments are undergoing at the Laboratory for Geomechanics and Deep Underground Engineering (SKLGDUE) of Beijing and the system is described. A large number of rockburst tests were performed and their information collected, stored in a database and analyzed. Data Mining (DM) techniques were applied to the database in order to develop predictive models for the rockburst maximum stress (σRB) and rockburst risk index (IRB) that need the results of such tests to be determined. With the developed models it is possible to predict these parameters with high accuracy levels using data from the rock mass and specific project.

Advances and future challenges in printed batteries

There is an increasing interest in thin and flexible energy storage devices to meet modern society needs for applications such as, radio frequency sensing, interactive packaging and other consumer products. Printed batteries comply these requirements and are an excellent alternative to conventional batteries for many applications. Flexible and micro-batteries are also included in the area of printed batteries whenever fabricated by printing technologies. The main characteristics, advantages, disadvantages, developments, and printing techniques of printed batteries are presented and discussed in this review. The state-of-art takes into account both the research and industrial levels. In the academic one, the research progress of printed batteries is summarized divided in lithium-ion battery (Li-ion), zinc-manganese dioxide (Zn-MnO2), and other battery types with emphasis on the different materials for anode, cathode and separator as well as in the battery design. With respect to the industrial state-of-art, materials, device formulations and manufacturing techniques are presented. Finally, the prospects and challenges of printed batteries are discussed.

Global vs. local nonlinear optimization techniques for human-like movement of an anthropomorphic robot

In this paper a comparison between using global and local optimization techniques for solving the problem of generating human-like arm and hand movements for an anthropomorphic dual arm robot is made. Although the objective function involved in each optimization problem is convex, there is no evidence that the admissible regions of these problems are convex sets. For the sequence of movements for which the numerical tests were done there were no significant differences between the optimal solutions obtained using the global and the local techniques. This suggests that the optimal solution obtained using the local solver is indeed a global solution.

Accuracy comparison of implant impression techniques: A systematic review

Background Several studies link the seamless fit of implant-supported prosthesis with the accuracy of the dental impression technique obtained during acquisition. In addition, factors such as implant angulation and coping shape contribute to implant misfit. Purpose To identify the most accurate impression technique and factors affecting the impression accuracy. Material and Methods A systematic review of peer-reviewed literature was conducted analyzing articles published between 2009 and 2013. The following search terms were used: implant impression, impression accuracy, and implant misfit. A total of 417 articles was identified, 32 were selected for review. Results All 32 selected studies refer to in vitro studies. Fourteen articles compare open and closed impression technique, 8 advocate the open technique and 6 report similar results. Other 14 articles evaluate splinted and non-splinted techniques; all advocating the splinted technique. Polyether material usage was reported in 9; 6 studies tested vinyl polysiloane and 1 study used irreversible hydrocolloid. Eight studies evaluated different copings designs. Intra-oral optical devices were compared in 4 studies. Conclusions The most accurate results were achieved with two configurations: (1) the optical intra-oral system with powder; and (2) the open technique with splinted squared transfer copings, using polyether as impression material.

The role of liquid-based cytology and ancillary techniques in pleural and pericardic effusions: An institutional experience

BACKGROUND: Fine-needle aspiration cytology (FNAC) of serous membrane effusions may fulfil a challenging role in the diagnostic analysis of both primary and metastatic disease. From this perspective, liquid-based cytology (LBC) represents a feasible and reliable method for empowering the performance of ancillary techniques (ie, immunocytochemistry and molecular testing) with high diagnostic accuracy. METHODS: In total, 3171 LBC pleural and pericardic effusions were appraised between January 2000 and December 2013. They were classified as negative for malignancy (NM), suspicious for malignancy (SM), or positive for malignancy (PM). RESULTS: The cytologic diagnoses included 2721 NM effusions (2505 pleural and 216 pericardic), 104 SM effusions (93 pleural and 11 pericardic), and 346 PM effusions (321 pleural and 25 pericardic). The malignant pleural series included 76 unknown malignancies (36 SM and 40 PM effusions), 174 metastatic lesions (85 SM and 89 PM effusions), 14 lymphomas (3 SM and 11 PM effusions), 16 mesotheliomas (5 SM and 11 SM effusions), and 3 myelomas (all SM effusions). The malignant pericardic category included 20 unknown malignancies (5 SM and 15 PM effusions), 15 metastatic lesions (1 SM and 14 PM effusions), and 1 lymphoma (1 PM effusion). There were 411 conclusive immunocytochemical analyses and 47 molecular analyses, and the authors documented 88% sensitivity, 100% specificity, 98% diagnostic accuracy, 98% negative predictive value, and 100% positive predictive value for FNAC. CONCLUSIONS: FNAC represents a primary diagnostic tool for effusions and a reliable approach with which to determine the correct follow-up. Furthermore, LBC is useful for ancillary techniques, such as immunocytochemistry and molecular analysis, with feasible diagnostic and predictive utility.

Comparing different methods to measure biofilm thickness: the techniques are: optical coherence tomography, confocal laser scanning microscopy and low load compression test

Dissertação de mestrado integrado em Engenharia Biomédica (área de especialização em Engenharia Clínica)

Modelling tyre-road noise with data mining techniques

The research aimed to establish tyre-road noise models by using a Data Mining approach that allowed to build a predictive model and assess the importance of the tested input variables. The data modelling took into account three learning algorithms and three metrics to define the best predictive model. The variables tested included basic properties of pavement surfaces, macrotexture, megatexture, and uneven- ness and, for the first time, damping. Also, the importance of those variables was measured by using a sensitivity analysis procedure. Two types of models were set: one with basic variables and another with complex variables, such as megatexture and damping, all as a function of vehicles speed. More detailed models were additionally set by the speed level. As a result, several models with very good tyre-road noise predictive capacity were achieved. The most relevant variables were Speed, Temperature, Aggregate size, Mean Profile Depth, and Damping, which had the highest importance, even though influenced by speed. Megatexture and IRI had the lowest importance. The applicability of the models developed in this work is relevant for trucks tyre-noise prediction, represented by the AVON V4 test tyre, at the early stage of road pavements use. Therefore, the obtained models are highly useful for the design of pavements and for noise prediction by road authorities and contractors.

Land cover classification of Lago Grande de Curuai floodplain (Amazon, Brazil) using multi-sensor and image fusion techniques

Given the limitations of different types of remote sensing images, automated land-cover classifications of the Amazon várzea may yield poor accuracy indexes. One way to improve accuracy is through the combination of images from different sensors, by either image fusion or multi-sensor classifications. Therefore, the objective of this study was to determine which classification method is more efficient in improving land cover classification accuracies for the Amazon várzea and similar wetland environments - (a) synthetically fused optical and SAR images or (b) multi-sensor classification of paired SAR and optical images. Land cover classifications based on images from a single sensor (Landsat TM or Radarsat-2) are compared with multi-sensor and image fusion classifications. Object-based image analyses (OBIA) and the J.48 data-mining algorithm were used for automated classification, and classification accuracies were assessed using the kappa index of agreement and the recently proposed allocation and quantity disagreement measures. Overall, optical-based classifications had better accuracy than SAR-based classifications. Once both datasets were combined using the multi-sensor approach, there was a 2% decrease in allocation disagreement, as the method was able to overcome part of the limitations present in both images. Accuracy decreased when image fusion methods were used, however. We therefore concluded that the multi-sensor classification method is more appropriate for classifying land cover in the Amazon várzea.