O alisamento dos resultados numa empresa: o caso do Grupo SONANGOL

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças sob orientação de Professor Doutor Adalmiro Alvaro Malheiro de Castro Andrade Pereira

A contabilidade financeira e analítica no Grupo Somelos

Relatório de Estágio apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Doutor Adalmiro Álvaro Malheiro de Castro Andrade Pereira

Estudo de problemas de corrosão em cabos de aço zincado

As cablagens metálicas são aplicadas abundantemente na montagem dos automóveis, para accionamento de diversos dispositivos, tais como a abertura de portas, abertura da mala ou da tampa do motor, abertura do tampão do depósito de combustível, accionamento do travão de mão, etc. Nas cablagens metálicas utilizadas na indústria automóvel é comummente utilizado arame entrançado de aço zincado, o qual foi já estudado resistir à agressividade das condições em que habitualmente trabalham. No entanto, para que esta estabilidade de funcionamento exista, torna-se necessário que a qualidade do arame entrançado seja a mais adequada. O presente trabalho surgiu da necessidade de averiguar quais as razões que estariam por detrás do aparecimento de quantidades relativamente abundantes de Óxido de Zinco (ZnO) em cablagens metálicas utilizadas na indústria automóvel, poucas semanas depois do seu fabrico. O estudo foi levado a cabo com vista a satisfazer as necessidades de investigação deste problema por parte de uma empresa de cablagens metálicas instalada no nosso país, a FicoCables, estabelecendo quais as causas-raiz deste problema, com vista a poder evitálo no futuro. O trabalho foi concluído com sucesso, tendo-se averiguado que existiam lacunas graves de limpeza do cabo entre as operações de conformação do arame e de zincagem, com deposição de elementos potenciadores do Óxido de Zinco na interface, os quais viriam a revelar-se cruciais à posteriori, para a nucleação e desenvolvimento do Óxido de Zinco na superfície do cabo.

Melhoria do processo produtivo de embalagem numa empresa do ramo automóvel

Este estudo foi desenvolvido no âmbito da Unidade curricular de Dissertação / Projeto / Estágio do Mestrado em Engenharia Mecânica – Ramo de Gestão Industrial do Instituto Superior de Engenharia do Porto, com aplicação em ambiente industrial numa empresa metalomecânica da indústria automóvel. O projeto desenvolveu-se na secção de inspeção e embalagem de produto acabado da empresa IETA S.A., fornecedora de estruturas metálicas, com o objetivo de minimizar as reclamações recebidas por defeitos originados no processo de fabrico. A abordagem a este estudo iniciou-se pelo registo e análise de dados e consequente formulação e implementação de melhorias ao processo de fabrico, com recurso a metodologias e ferramentas Lean. A existência de um problema relacionado com o processo de fabrico em vigor permitiu o conhecimento dos hábitos de trabalho e a apresentação de propostas de melhoria ao layout fabril e ao método de trabalho em vigor na secção. A análise dos problemas existentes possibilitou a identificação de oportunidades de melhoria em outras áreas do processo, revelando-se o poder das ferramentas utilizadas na análise de dados. Este estudo de investigação revelou ser muito enriquecedor e motivador tendo proporcionado a aplicação de conteúdos científicos Lean em ambiente industrial ficando provada a mais-valia da sua implementação. A aplicação das ferramentas e metodologias Lean estudadas permitiram efetuar uma análise cuidada dos dados conduzindo a propostas de melhoria vantajosas e compatíveis com as necessidades da empresa. As propostas apresentadas, apesar de não terem sido todas implementadas, resultaram num impacto positivo no processo de fabrico com uma eliminação expectável de 38% dos defeitos reclamados.

Automobiili- ja maantiekartta ynnä Shell-bensiiniasemat Automobil- och landsvägskarta jämte Shell-bensinstationer

1 kartta seitsemällätoista lehdellä :, vär. ;, 20 x 22,5 cm +, 1:1000000

McKinnon Columbus Chain Limited Records 1948, 1958-1960, 1963-1969, 1971, 1974-1975, 1978, n.d.

Ontario Editorial Bureau (O.E.B.)

Military Appointment

George Ridout (1791-1871) was a member of the York volunteers during the War of 1812. He served as 3rd lieutenant in the grenadier company of the York militia, fought in the Battle of Queenston Heights, and was taken prisoner of war in April, 1813 when the Americans occupied York. Ridout studied law, and was admitted to the bar in Janurary 1813. He was an active member of the Law Society of Upper Canada, becoming a bencher in 1820, serving as treasurer for several years, and assisting in the development of the library. In 1828 he was appointed judge of the Niagara District Court and reappointed in 1832. In 1836, Sir Francis Bond Head, Lieutenant-Governor, charged Ridout with insult to the person and office of the Lieutenant Governor and disloyalty to the policies of the crown, and dismissed him from his offices. Ridout denied the charges and was eventually ordered to be reinstated by Lord Glenelg, the colonial secretary. Sir Francis Bond Head refused to do so, and instead chose to resign.

The New York Weekly Museum Newspaper, Vol. I, No.26- October 31, 1812

A weekly paper that was published from 1805 to 1814. War related news includes: Page 103 - Weekly Retrospect: Troop movements of Captain Morgan and a company of light dragoons from Niagara to Greenbush; report on the Battle of Queenston Heights including a casualty listing and a mention of the death of Major General Isaac Brock and Colonel McDonald and the American's respect for Brock; British attach of Fort Erie and the Village of Black Rock; the privateer Globe under Captain Murphy returning to Baltimore after capturing a British letter of marque; First Nation / Indian attacks near St. Louis; movements of General W. Harrison and army from Fort Defiance to the rapids of Miama (Miami). The rest of the newspaper contains literary works (poems and translations), essays (including on celibacy), marriages, deaths and other anecdotes. The motto on the front page states: "Visiting Every Flower with Labour Meet, and Gathering all its Treasures, Sweet by Sweet."

Lighting recommendations for the Ryan Electric Scintillator and Fireworks Program for the official dedication Niagara Falls illumination, 1925

Walter D’Arcy Ryan was born in 1870 in Kentville, Nova Scotia. He became the chief of the department of illumination at the General Electric Company of Schenectady, New York. He was a founder in the field of electrical illumination. He built the electric steam scintillator which had numerous nozzles and valves. The operator would release steam through the valves. The nozzles all had names which included: Niagara, fan, snake, plume, column, pinwheel and sunburst. The steam scintillator was combined with projectors, prismatic reflectors, flashers and filters to produce the desired effects. In 1920 a group of businessmen from Niagara Falls, New York formed a group who called themselves the “generators’. They lobbied the American and Canadian governments to improve the illumination of the Falls. They were able to raise $58, 000 for the purchase and installation of 24 arc lights to illuminate the Falls. On February 24th, 1925 the Niagara Falls Illumination Board was formed. Initially, the board had a budget of $28,000 for management, operation and maintenance of the lights. The power was supplied free by the Ontario Power Company. They had 24 lights installed in a row on the Ontario Power Company surge tank which was next to the Refectory in Victoria Park on the Canadian side. The official opening ceremony took place on June 8th, 1925 and included a light parade in Niagara Falls, New York and an international ceremony held in the middle of the Upper Steel Arch Bridge. Walter D’Arcy Ryan was the illuminating engineer and A.D. Dickerson who was his New York field assistant directed the scintillator. with information from American Technological Sublime by David E. Nye and the Niagara Falls info website Location: Brock University Archives Source Information: Subject Headings: Added Entries: 100 Ryan, W. D’A. |q (Walter D’Arcy), |d 1870-1934 610 General Electric Company 650 Lighting, Architectural and decorative 650 Lighting |z New York (State) |z Niagara Falls 700 Dickerson, A.F. 700 Schaffer, J.W. Related material held at other repositories: The Niagara Falls Museum in Niagara Falls, Ontario has a program (pamphlet) dedicating new lighting in 1958 and it has postcards depicting the illumination of the Falls. Some of Ryan’s accomplishments can be seen at The Virtual Museum of the City of San Francisco. Described by: Anne Adams Date: Sept 26,Upper Steel Arch Bridge. Walter D’Arcy Ryan was the illuminating engineer and A.D. Dickerson who was his New York field assistant directed the scintillator. with information from American Technological Sublime by David E. Nye and the Niagara Falls info website

St. Catharines documents including mortgages, wills and declarations, 1871-1914 (not inclusive)

Most of these documents refer to a tract of land located on the intersection of King and Court Streets (part of the Lawrie plan) and Carter properties in St. Catharines Ontario. The Security Loan and Savings Company of St. Catharines existed between 1870 and 1906. Thomas Rodman Merritt was the president.

London Gazette, 1812

The London Gazette, originally called The Oxford Gazette, was first published in 1665, making it the world's oldest continuously published newspaper. This government paper, which contains official dispatches of Great Britain during peace time and war, provides a mix of State intelligence, government notices and trade/business news. Articles also discussed anything from naval operations, royal appointments, state visits, to military reports from Generals. The paper was and still is said to be published "with Authority". This issue was printed by Robert George Clarke, Cannon-Row, Parliament-Street.

Fire Insurance - Cowan & Parks 1851

A fire insurance policy in the amount of one thousand dollars through Aetna Insurance Company of Utica, New York. The cost of twenty two dollars and twenty five cents would give them a one year insurance policy from August 1851 through August 1852.

Letter - Lieut A. Watson Sime to Col. F.C. McCordick

A letter from Lieut. A. Watson to Col. F.C. McCordick dated only July 3rd. The letter reads "My dear Col. McCordick, If you haven't already heard, you will be surprised to get this letter from me - in Germany. It happened at that awful slaughter - the 3rd battle of Ypres, & even now when I think of it all, I doubt my reality of existence. Everything was O.K at 730am on the 2nd - a little morning hate in the way of trench mortars, that was all. I had just visited a few of my guns & had passed Gen.s Mercer & Williams & their aides, Lyman Gooderham and Fraser (two latter at this camp) on the way to the -- C.M.R Bn. Head Quarters when the storm broke. It last for 5 hours & by the time the Germans came over there were few left to oppose them. By a miracle, the 15 yard bay of the front line, where I was with 6 others, was not levelled like all the rest of the line & we did our best with rifle & bomb. I got a crack on the head & 3 hours later I found myself in a waterfilled shell hole. By night I tried to crawl back & through, but at dawn was caught. Am very comfortable here & glad to have company of Col. Usher, Capt. Light Bourne, Capt. Frank Park M.O. -- CMR) & about 20 other Canadians. Hope all is well with you & 35 - Good luck & best regards to all. A. Watson Sime, Lieut. Haus 62-B OFFIZIER-KRIEGSGEFANGENLAGER Gutersloh.

London Gazette - October 6 & November 27, 1812

Two "extraordinary" issues of the London Gazette containing letters written by Isaac Brock, R.H. [Roger Hale] Sheaffe,George Prevost and Edward Baynes, dated from August-October 1812. The first issue is numbered 16653, October 6, 1812, pp. 2011-2014, and the second issue is numbered 16672, November 27, 1812, pp. 2363-2365. The gazettes include Brock's account of the British victory at Detroit in August, 1812, the terms of the Americans' surrender to the British under General Hull at Detroit, and Brock's proclamation to the residents of Detroit after the defeat. Also included is an account of the battle at Queenston Heights in October, 1812, in which Isaac Brock was killed, written by R.H. Sheaffe (Major General) and Edward Baynes (Adjutant-General)

Letter - E.C. Schmon to Arthur A. Schmon, Friday A.M.

Eleanore Celeste has had a falling out with her friend Hilda Hartdegen because she doesn't want to contact "Uncle Dickie", but Hilda wants her to call him to set up an outing. Arthur had said that he didn't want Eleanore Celeste to see "Uncle Dickie" without the company of her Mother.