975 resultados para Comprehensive economic and financial analysis


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The single-lap joint is the most commonly used, although it endures significant bending due to the non-collinear load path, which negatively affects its load bearing capabilities. The use of material or geometric changes is widely documented in the literature to reduce this handicap, acting by reduction of peel and shear peak stresses or alterations of the failure mechanism emerging from local modifications. In this work, the effect of using different thickness adherends on the tensile strength of single-lap joints, bonded with a ductile and brittle adhesive, was numerically and experimentally evaluated. The joints were tested under tension for different combinations of adherend thickness. The effect of the adherends thickness mismatch on the stress distributions was also investigated by Finite Elements (FE), which explained the experimental results and the strength prediction of the joints. The numerical study was made by FE and Cohesive Zone Modelling (CZM), which allowed characterizing the entire fracture process. For this purpose, a FE analysis was performed in ABAQUS® considering geometric non-linearities. In the end, a detailed comparative evaluation of unbalanced joints, commonly used in engineering applications, is presented to give an understanding on how modifications in the bonded structures thickness can influence the joint performance.

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Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Mestre Fernando Teixeira Pinto

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Dissertação de Mestrado apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria, sob a orientação de Mestre Adalmiro Álvaro Malheiro de Castro Andrade Pereira

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Dissertação de Mestrado em Solicitadoria

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The aim of this research was to evaluate the protein polymorphism degree among seventy-five C. albicans strains from healthy children oral cavities of five socioeconomic categories from eight schools (private and public) in Piracicaba city, São Paulo State, in order to identify C. albicans subspecies and their similarities in infantile population groups and to establish their possible dissemination route. Cell cultures were grown in YEPD medium, collected by centrifugation, and washed with cold saline solution. The whole-cell proteins were extracted by cell disruption, using glass beads and submitted to SDS-PAGE technique. After electrophoresis, the protein bands were stained with Coomassie-blue and analyzed by statistics package NTSYS-pc version 1.70 software. Similarity matrix and dendrogram were generated by using the Dice similarity coefficient and UPGMA algorithm, respectively, which made it possible to evaluate the similarity or intra-specific polymorphism degrees, based on whole-cell protein fingerprinting of C. albicans oral isolates. A total of 13 major phenons (clusters) were analyzed, according to their homogeneous (socioeconomic category and/or same school) and heterogeneous (distinct socioeconomic categories and/or schools) characteristics. Regarding to the social epidemiological aspect, the cluster composition showed higher similarities (0.788 < S D < 1.0) among C. albicans strains isolated from healthy children independent of their socioeconomic bases (high, medium, or low). Isolates of high similarity were not found in oral cavities from healthy children of social stratum A and D, B and D, or C and E. This may be explained by an absence of a dissemination route among these children. Geographically, some healthy children among identical and different schools (private and public) also are carriers of similar strains but such similarity was not found among other isolates from children from certain schools. These data may reflect a restricted dissemination route of these microorganisms in some groups of healthy scholars, which may be dependent of either socioeconomic categories or geographic site of each child. In contrast to the higher similarity, the lower similarity or higher polymorphism degree (0.499 < S D < 0.788) of protein profiles was shown in 23 (30.6%) C. albicans oral isolates. Considering the social epidemiological aspect, 42.1%, 41.7%, 26.6%, 23.5%, and 16.7% were isolates from children concerning to socioeconomic categories A, D, C, B, and E, respectively, and geographically, 63.6%, 50%, 33.3%, 33.3%, 30%, 25%, and 14.3% were isolates from children from schools LAE (Liceu Colégio Albert Einstein), MA (E.E.P.S.G. "Prof. Elias de Melo Ayres"), CS (E.E.P.G. "Prof. Carlos Sodero"), AV (Alphaville), HF (E.E.P.S.G. "Honorato Faustino), FMC (E.E.P.G. "Prof. Francisco Mariano da Costa"), and MEP (E.E.P.S.G. "Prof. Manasses Ephraim Pereira), respectively. Such results suggest a higher protein polymorphism degree among some strains isolated from healthy children independent of their socioeconomic strata or geographic sites. Complementary studies, involving healthy students and their families, teachers, servants, hygiene and nutritional habits must be done in order to establish the sources of such colonization patterns in population groups of healthy children. The whole-cell protein profile obtained by SDS-PAGE associated with computer-assisted numerical analysis may provide additional criteria for the taxonomic and epidemiological studies of C. albicans.

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Acta Crystallographica Section F Structural Biology and Crystallization Communications Volume 65, Part 8

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The world is increasingly in a global community. The rapid technological development of communication and information technologies allows the transmission of knowledge in real-time. In this context, it is imperative that the most developed countries are able to develop their own strategies to stimulate the industrial sector to keep up-to-date and being competitive in a dynamic and volatile global market so as to maintain its competitive capacities and by consequence, permits the maintenance of a pacific social state to meet the human and social needs of the nation. The path traced of competitiveness through technological differentiation in industrialization allows a wider and innovative field of research. Already we are facing a new phase of organization and industrial technology that begins to change the way we relate with the industry, society and the human interaction in the world of work in current standards. This Thesis, develop an analysis of Industrie 4.0 Framework, Challenges and Perspectives. Also, an analysis of German reality in facing to approach the future challenge in this theme, the competition expected to win in future global markets, points of domestic concerns felt in its industrial fabric household face this challenge and proposes recommendations for a more effective implementation of its own strategy. The methods of research consisted of a comprehensive review and strategically analysis of existing global literature on the topic, either directly or indirectly, in parallel with the analysis of questionnaires and data analysis performed by entities representing the industry at national and world global placement. The results found by this multilevel analysis, allowed concluding that this is a theme that is only in the beginning for construction the platform to engage the future Internet of Things in the industrial environment Industrie 4.0. This dissertation allows stimulate the need of achievements of more strategically and operational approach within the society itself as a whole to clarify the existing weaknesses in this area, so that the National Strategy can be implemented with effective approaches and planned actions for a direct training plan in a more efficiently path in education for the theme.

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Stroke is one of the most common conditions requiring rehabilitation, and its motor impairments are a major cause of permanent disability. Hemiparesis is observed by 80% of the patients after acute stroke. Neuroimaging studies showed that real and imagined movements have similarities regarding brain activation, supplying evidence that those similarities are based on the same process. Within this context, the combination of mental practice (MP) with physical and occupational therapy appears to be a natural complement based on neurorehabilitation concepts. Our study seeks to investigate if MP for stroke rehabilitation of upper limbs is an effective adjunct therapy. PubMed (Medline), ISI knowledge (Institute for Scientific Information) and SciELO (Scientific Electronic Library) were terminated on 20 February 2015. Data were collected on variables as follows: sample size, type of supervision, configuration of mental practice, setting the physical practice (intensity, number of sets and repetitions, duration of contractions, rest interval between sets, weekly and total duration), measures of sensorimotor deficits used in the main studies and significant results. Random effects models were used that take into account the variance within and between studies. Seven articles were selected. As there was no statistically significant difference between the two groups (MP vs control), showed a - 0.6 (95% CI: -1.27 to 0.04), for upper limb motor restoration after stroke. The present meta-analysis concluded that MP is not effective as adjunct therapeutic strategy for upper limb motor restoration after stroke.

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The AIDS epidemic has become a worldwide phenomenon of enormous magnitude and extension, deeply transforming medical practices and public health initiatives. This retrospective survey aimed to analyze clinical and epidemiological characteristics of patients with HIV/AIDS admitted to the Institute of Tropical Diseases Natan Portella, Teresina, Piauí, Brazil, from January, 2001 through December, 2004. Of the 828 patients, 43% were from other states and 71.3% were men. Average patient age was 35.4 ± 11.5 years-old and 85.5% were illiterate or had primary education. The main form of exposure to HIV was heterosexual behavior (54.1%), while injectable drug use was confirmed by only 2.7% of registered cases. The most frequent infectious complications were candidiasis (42.4%) and pneumocystosis (22.2%). Sixty-eight cases (8.2%) of visceral leishmaniasis were registered. Using multivariate analysis, individuals aged over 40 years-old, patients with active tuberculosis, Pneumocystis carinii pneumonia and central nervous system cryptococcosis showed increased risk of death. In this study, young male adults with low educational levels predominated and the most frequent opportunistic infections were candidiasis and pneumocystosis.

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OBJECTIVE: Long-term follow-up after endovascular aneurysm repair (EVAR) is very scarce, and doubt remains regarding the durability of these procedures. We designed a retrospective cohort study to assess long-term clinical outcome and morphologic changes in patients with abdominal aortic aneurysms (AAAs) treated by EVAR using the Excluder endoprosthesis (W. L. Gore and Associates, Flagstaff, Ariz). METHODS: From 2000 to 2007, 179 patients underwent EVAR in a tertiary institution. Clinical data were retrieved from a prospective database. All patients treated with the Excluder endoprosthesis were included. Computed tomography angiography (CTA) scans were retrospectively analyzed preoperatively, at 30 days, and at the last follow-up using dedicated tridimensional reconstruction software. For patients with complications, all remaining CTAs were also analyzed. The primary end point was clinical success. Secondary end points were freedom from reintervention, sac growth, types I and III endoleak, migration, conversion to open repair, and AAA-related death or rupture. Neck dilatation, renal function, and overall survival were also analyzed. RESULTS: Included were 144 patients (88.2% men; mean age, 71.6 years). Aneurysms were ruptured in 4.9%. American Society of Anesthesiologists classification was III/IV in 61.8%. No patients were lost during a median follow-up of 5.0 years (interquartile range, 3.1-6.4; maximum, 11.2 years). Two patients died of medical complications ≤ 30 days after EVAR. The estimated primary clinical success rates at 5 and 10 years were 63.5% and 41.1%, and secondary clinical success rates were 78.3% and 58.3%, respectively. Sac growth was observed in 37 of 142 patients (26.1%). Cox regression showed type I endoleak during follow-up (hazard ratio, 3.74; P = .008), original design model (hazard ratio, 3.85; P = .001), and preoperative neck diameter (1.27 per mm increase, P = .006) were determinants of sac growth. Secondary interventions were required in 32 patients (22.5%). The estimated 10-year rate of AAA-related death or rupture was 2.1%. Overall life expectancy after AAA repair was 6.8 years. CONCLUSIONS: EVAR using the Excluder endoprosthesis provides a safe and lasting treatment for AAA, despite the need for maintained surveillance and secondary interventions. At up to 11 years, the risk of AAA-related death or postimplantation rupture is remarkably low. The incidences of postimplantation sac growth and secondary intervention were greatly reduced after the introduction of the low-permeability design in 2004.

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Os resultados que a atual crise, iniciada em 2008, de cariz inicialmente financeira mas que teve, e tem, importantes repercursões na economia real a nivel mundial, tornaram protagonista a discussão sobre a possível relação entre o Sistema Financeiro e o Crescimento Económico. Os varios países afetados, em particular os países da União Europeia, têm reunido esforços para reformular as políticas económicas e financeiras como forma de recuperar as economias e evitar futuras crises. Os custos e efeitos da crise fizeram emergir vários estudos que põem em causa a correlação assumida como sempre positiva entre o desenvolvimento da vertente financeira e o crescimento da economia real que até aqui era tida como certa. O principal objetivo desta dissertação é analisar a forma como o rápido crescimento e uma sobredimensão do Setor Financeiro, motivado essencialmente pela desrugulação financeira e pelo boom financeiro registado a partir dos anos 90, podem influenciar o crescimento da economia real, fazendo emergir a tese da existência de um limiar a partir do qual o efeito das finanças no crescimento económico pode ser perverso. A literatura sobre a relação entre o Sistema Financeiro e o Crescimento Económico não é unívoca quanto ao sinal entre as duas vertentes, hevendo uma leitura recente em que a taxa de crescimento e a excessiva dimensão financeira, desviando demasiados recursos dos outros setores da economia, podem ser um entrave à sustentação do crescimento da economia real. Tentando confirmar ou infirmar a existência de um limiar de crescimento da economia real decorrente da vertente financeira (transmitido, sobretudo, pelo crédito ao setor privado e pelo emprego financeiro), foi feita uma análise econométrica, com dados em painel com base nos países da União Europeia no período de 1990 a 2010. Os resultados obtidos apontam para a confirmação da hipótese da existência de um limiar de crescimento, em particular a relação “parabólica” existente entre o Financiamento e o Crescimento. Adicionalmente, o estudo revela uma influência negativa dos gastos públicos sobre o crescimento.

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No atual contexto económico e financeiro, a gestão de tesouraria assume uma importância relevante dentro das organizações. Efetivamente, o dinheiro é a preocupação de qualquer gestor. A obtenção deste recurso escasso, com o mínimo custo e geri-lo de forma a otimizá-lo, é sem dúvida, o objetivo de qualquer gestor financeiro, no contexto de incerteza em que nos movemos. A atual crise proporciona à tesouraria a oportunidade ideal de realçar a sua importância estratégica e o valor acrescentado que pode trazer às organizações. Todas as áreas da organização, direta ou indiretamente, mantêm ligações com a área de tesouraria. O objetivo deste trabalho é enfatizar a relevância da gestão de tesouraria nos processos financeiros, antecipando informações para análise e tomada de decisão dos responsáveis financeiros nas Instituições de Ensino Superior; é demonstrar que a gestão de tesouraria deve fazer parte da cultura da organização e que é uma ferramenta de apoio para o planeamento financeiro, da gestão estratégica, de investimentos e de aproveitamento de oportunidades de crescimento das Instituições de Ensino Superior. Por último, pretendeu-se identificar e sugerir boas práticas e melhorias nos processos existentes, nas Instituições de Ensino Superior, que possam contribuir para a eficiência e eficácia da gestão de tesouraria. A revisão da literatura conduziu-nos à análise das diversas perspetivas da gestão de tesouraria, a importância das boas práticas, do sistema de controlo interno e da auditoria. Mostrou-se pertinente compreender o contexto jurídico das IES. Foi relevante a abordagem dos ciclos financeiros das organizações, para compreender a importância da realização de orçamentos de tesouraria, como um instrumento do controlo dos fluxos financeiros e da tomada de decisões dentro das organizações. Realizou-se ainda uma abordagem à gestão de crédito, às fontes de financiamento e à temática da centralização da gestão de tesouraria nas IES, por se entender que são aspetos fundamentais que contribuem para a eficiência e a eficácia desta área de atuação das instituições. Decorrente da revisão da literatura, identificaram-se as perguntas de investigação e aplicou-se a metodologia de um estudo de caso único de uma instituição de ensino superior, através da elaboração de entrevistas, recolha dos dados, pesquisa documental, observação direta e participativa do investigador. As conclusões finais do nosso estudo revelaram que o modelo de análise aplicado ao IPP, teve uma taxa de confirmação de 53%. As componentes do modelo em análise com os resultados mais significativos e que mais contribuíram para esta confirmação, foram a gestão de tesouraria considerada como um patamar estratégico nesta IES, a elaboração do orçamento de tesouraria e os procedimentos associados ao sistema de controlo interno.

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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 da Professora Doutora Cláudia Maria Ferreira Pereira