Análise dos resultados da aplicação da correção monetária integral pelas companhias abertas no Brasil em 1987: instrução CVM n. 64/87: um estudo exploratório

O principal objetivo, deste estudo é analisar as informações geradas pelos Métodos Legal e Integral de reconhecimento dos efeitos inflacionários nas Demonstrações Contábeis, evidenciando os aspectos qualitativo e quantitativo da informação contábil para fins de avaliação econômico-financeira e patrimonial das companhias abertas do Brasil. A pesquisa foi desenvolvida em uma amostra composta de 87 ( oitenta sete) Demonstrações Contábeis, com o tamanho calculado estatisticamente para atender aos aspectos de aleatoriedade e representatividade. Representando, assim, o universo de 664 (seiscentos sessenta quatro) companhias abertas inscritas na CVM - Comissão de Valores Mobiliários em 31.12.87. Esta pesquisa se diferencia das demais pelo tipo de amostra e universo estudados, uma vez que a aplicação da Contabilidade a Nível Geral de Preços pelas companhias abertas do Brasil é recente. Este método torna as informações contábeis mais realistas e potencialmente capazes de representar a real performance das empresas.

Computer simulation of the stochastic transport equation

Trabalho apresentado no 37th Conference on Stochastic Processes and their Applications - July 28 - August 01, 2014 -Universidad de Buenos Aires

A Higher order and stable method for the numerical integration of Random Differential Equations

Trabalho apresentado no Congresso Nacional de Matemática Aplicada à Indústria, 18 a 21 de novembro de 2014, Caldas Novas - Goiás

Efeito do processamento da soja integral sobre a energia metabolizável e a digestibilidade dos aminoácidos para aves

Essa pesquisa foi desenvolvida para se avaliar o valor nutricional da soja integral submetida a diferentes processamentos. Quatro ensaios de metabolismo foram conduzidos para determinar os coeficientes de digestibilidade da matéria seca (CDMS), do extrato etéreo (CDEE) e dos aminoácidos e os valores de energia metabolizável aparente e verdadeira da soja integral desativada (SID) e extrusada (SIE) e das misturas de farelo de soja com óleo degomado de soja (FSO) ou com óleo ácido de soja (FSOA). Nos ensaios um e dois, utilizou-se a metodologia tradicional de coleta total de excretas com pintos e galos, respectivamente. A metodologia da alimentação forçada com galos adultos intactos foi utilizada no ensaio três, e com galos cecotomizados, no ensaio quatro. Os CDMS e CDEE e a energia metabolizável determinados com galos foram superiores aos determinados com pintos. Os maiores valores de CDMS, CDEE e de energia metabolizável foram obtidos para FSO, seguidos pelos da SIE e FSOA, e os menores, para a SID. O processo de extrusão proporcionou melhores resultados no aproveitamento da gordura do grão de soja e, conseqüentemente, da energia. Entretanto, a digestibilidade dos aminoácidos não foi influenciada pelos processamentos. Os diferentes processamentos conferiram à soja integral características nutricionais que se distinguiram, principalmente quanto ao valor de energia metabolizável, que também variou com a idade das aves.

Antenas de microfita com patch em anel e múltiplas camadas dielétricas anisotrópicas uniaxiais

This work presents an analysis of the annular ring microstrip antennas printed on uniaxial anisotropic substrates and with superstrate.The analysis uses the full-wave formulation by means of the Hertz vector potentials method, in the Hankel transform domain. The definition of the Hertz vector potentials and the application of the appropriate boundary conditions to the structure allow determining the dyadic Green functions, relating the current densities in the conducting patch to the transforms of the tangential electric field components. Galerkin s method is then used to obtain the matrix equation whose nontrivial solution gives the complex resonant frequency of the antenna. From the modeling, it is possible to obtain results for the resonant frequency, bandwidth and quality factor, as a function of several parameters of the antenna, for different configurations. We have considered annular ring microstrip antennas on a single dielectric layer, antennas with two anisotropic dielectric layers, and annular ring microstrip antennas on suspended substrates. Numerical results for the resonant frequency of the these structures printed on isotropic substrates are also presented and compared with those published by other authors, showing a good agreement

Análise de antenas de microfita com patches circulares sobre substratos anisotrópicos usando o método dos potenciais de Hertz

This work consists on the theoretical and numerical analysis of some properties of circular microstrip patch antennas on isotropic and uniaxial anisotropic substrates. For this purpose, a full wave analysis is performed, using Hertz Vector Potentials method in the Hankel Transform domain. In the numerical analysis, the moment method is also used in order to determine some characteristics of the antenna, such as: resonant frequency and radiation pattern. The definition of Hertz potentials in the Hankel domain is used in association with Maxwell´s equations and the boundary conditions of the structures to obtain the Green´s functions, relating the components of the current density on the patch and the tangential electric field components. Then, the Galerkin method is used to generate a matrix equation whose nontrivial solution is the complex resonant frequency of the structure. In the analysis, a microstrip antenna with only one isotropic dielectric layer is initially considered. For this structure, the effect of using superconductor patches is also analyzed. An analysis of a circular microstrip antenna on an uniaxial anisotropic dielectric layer is performed, using the Hertz vector potentials oriented along the optical axis of the material, that is perpendicular to the microstrip ground plane. Afterwards, the circular microstrip antenna using two uniaxial anisotropic dielectric layers is investigated, considering the particular case in which the inferior layer is filled by air. In this study, numerical results for resonant frequency and radiation pattern for circular microstrip antennas on isotropic and uniaxial anisotropic substrates are presented and compared with measured and calculated results found in the literature

Otimização de forma aplicando B-splines sob critério integral de tensões

This work proposes a computational methodology to solve problems of optimization in structural design. The application develops, implements and integrates methods for structural analysis, geometric modeling, design sensitivity analysis and optimization. So, the optimum design problem is particularized for plane stress case, with the objective to minimize the structural mass subject to a stress criterion. Notice that, these constraints must be evaluated at a series of discrete points, whose distribution should be dense enough in order to minimize the chance of any significant constraint violation between specified points. Therefore, the local stress constraints are transformed into a global stress measure reducing the computational cost in deriving the optimal shape design. The problem is approximated by Finite Element Method using Lagrangian triangular elements with six nodes, and use a automatic mesh generation with a mesh quality criterion of geometric element. The geometric modeling, i.e., the contour is defined by parametric curves of type B-splines, these curves hold suitable characteristics to implement the Shape Optimization Method, that uses the key points like design variables to determine the solution of minimum problem. A reliable tool for design sensitivity analysis is a prerequisite for performing interactive structural design, synthesis and optimization. General expressions for design sensitivity analysis are derived with respect to key points of B-splines. The method of design sensitivity analysis used is the adjoin approach and the analytical method. The formulation of the optimization problem applies the Augmented Lagrangian Method, which convert an optimization problem constrained problem in an unconstrained. The solution of the Augmented Lagrangian function is achieved by determining the analysis of sensitivity. Therefore, the optimization problem reduces to the solution of a sequence of problems with lateral limits constraints, which is solved by the Memoryless Quasi-Newton Method It is demonstrated by several examples that this new approach of analytical design sensitivity analysis of integrated shape design optimization with a global stress criterion purpose is computationally efficient

Método de Otimização Topológica em Estruturas Tridimensionais

The topology optimization problem characterize and determine the optimum distribution of material into the domain. In other words, after the definition of the boundary conditions in a pre-established domain, the problem is how to distribute the material to solve the minimization problem. The objective of this work is to propose a competitive formulation for optimum structural topologies determination in 3D problems and able to provide high-resolution layouts. The procedure combines the Galerkin Finite Elements Method with the optimization method, looking for the best material distribution along the fixed domain of project. The layout topology optimization method is based on the material approach, proposed by Bendsoe & Kikuchi (1988), and considers a homogenized constitutive equation that depends only on the relative density of the material. The finite element used for the approach is a four nodes tetrahedron with a selective integration scheme, which interpolate not only the components of the displacement field but also the relative density field. The proposed procedure consists in the solution of a sequence of layout optimization problems applied to compliance minimization problems and mass minimization problems under local stress constraint. The microstructure used in this procedure was the SIMP (Solid Isotropic Material with Penalty). The approach reduces considerably the computational cost, showing to be efficient and robust. The results provided a well defined structural layout, with a sharpness distribution of the material and a boundary condition definition. The layout quality was proporcional to the medium size of the element and a considerable reduction of the project variables was observed due to the tetrahedrycal element

Simulação numérica do fluxo hídrico subterrâneo na bacia hidrográfica do Rio Pitimbu RN

Urban centers in Pitimbu Watershed use significant groundwater sources for public supply. Therefore, studies in Dunas Barreiras aquifer are relevant to expand knowledge about it and help manage water resources in the region. An essential tool for this management is the numerical modeling of groundwater flow. In this work, we developed a groundwater flow model for Pitimbu Watershed, using the Visual Modflow, version 2.7.1., which uses finite difference method for solving the govern equation of the dynamics of groundwater flow. We carried out the numerical simulation of steady-state model for the entire region of the basin. The model was built in the geographical, geomorphological and hydrogeological study of the area, which defined the boundary conditions and the parameters required for the numerical calculation. Owing to unavailability of current data based on monitoring of the aquifer it was not possible to calibrate the model. However, the simulation results showed that the overall water balance approached zero, therefore satisfying the equation for the three-dimensional behavior of the head water in steady state. Variations in aquifer recharge data were made to verify the impact of this contribution on the water balance of the system, especially in the scenario in which recharge due to drains and sinks was removed. According to the results generated by Visual Modflow occurred significantly hydraulic head lowering, ranging from 16,4 to 82 feet of drawdown. With the results obtained, it can be said that modeling is performed as a valid tool for the management of water resources in Pitimbu River Basin, and to support new studies

Filtros acústicos em cristais fonônicos

In this work, we have studied the acoustic phonon wave propagation within the periodic and quasiperiodic superlattices of Fibonacci type. These structures are formed by phononic crystals, whose periodicity allows the raise of regions known as stop bands, which prevent the phonon propagation throughout the structure for specific frequency values. This phenomenon allows the construction of acoustic filters with great technological potential. Our theoretical model were based on the method of the transfer matrix, thery acoustics phonons which describes the propagation of the transverse and longitudinal modes within a unit cell, linking them with the precedent cell in the multilayer structure. The transfer matrix is built taking into account the elastic and electromagnetic boundary conditions in the superllatice interfaces, and it is related to the coupled differential equation solutions (elastic and electromagnetic) that describe each model under consideration. We investigated the piezoelectric properties of GaN and AlN the nitride semiconductors, whose properties are important to applications in the semiconductor device industry. The calculations that characterize the piezoelectric system, depend strongly on the cubic (zinc-bend) and hexagonal (wurtzite) crystal symmetries, that are described the elastic and piezoelectric tensors. The investigation of the liquid Hg (mercury), Ga (gallium) and Ar (argon) systems in static conditions also using the classical theory of elasticity. Together with the Euler s equation of fluid mechanics they one solved to the solid/liquid and the liquid/liquid interfaces to obtain and discuss several interesting physical results. In particular, the acoustical filters obtained from these structures are again presented and their features discussed

On the Generalized Mittag-Leffler Function and its Application in a Fractional Telegraph Equation

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Boundary identification criteria and geometry analysis of Al 7050 stretch zone from elevation profiles

This article describes the development of a method for analysis of the shape of the stretch zone surface based on parallax measurement theory and using digital image processing techniques. Accurate criteria for the definition of the boundaries of the stretch zone are established from profiles of fracture surfaces obtained from crack tip opening displacement tests on Al-7050 alloy samples. The elevation profiles behavior analysis is based on stretch zone width and height parameters. It is concluded that the geometry of the stretch zone profiles under plane strain conditions can be described by a semi-parabolic relationship. (C) Elsevier B.V., 1999. All rights reserved.

Analysis of the Coupled Stretching-Bending Problem of Stiffened Plates by a BEM Formulation Based on Reissner's Hypothesis

In this work, the plate bending formulation of the boundary element method - BEM, based on the Reissner's hypothesis, is extended to the analysis of plates reinforced by beams taking into account the membrane effects. The formulation is derived by assuming a zoned body where each sub-region defines a beam or a slab and all of them are represented by a chosen reference surface. Equilibrium and compatibility conditions are automatically imposed by the integral equations, which treat this composed structure as a single body. In order to reduce the number of degrees of freedom, the problem values defined on the interfaces are written in terms of their values on the beam axis. Initially are derived separated equations for the bending and stretching problems, but in the final system of equations the two problems are coupled and can not be treated separately. Finally are presented some numerical examples whose analytical results are known to show the accuracy of the proposed model.

A BEM formulation for analysing the coupled stretching-bending problem of plates reinforced by rectangular beams with columns defined in the domain

In this work, a boundary element formulation to analyse plates reinforced by rectangular beams, with columns defined in the domain is proposed. The model is based on Kirchhoff hypothesis and the beams are not required to be displayed over the plate surface, therefore eccentricity effects are taken into account. The presented boundary element method formulation is derived by applying the reciprocity theorem to zoned plates, where beams are treated as thin sub-regions with larger rigidities. The integral representations derived for this complex structural element consider the bending and stretching effects of both structural elements working together. The standard equilibrium and compatibility conditions along interface are naturally imposed, being the bending tractions eliminated along interfaces. The in-plane tractions and the bending and in-plane displacements are approximated along the beam width, reducing the number of degrees of freedom. The columns are introduced into the formulation by considering domain points where tractions can be prescribed. Some examples are then shown to illustrate the accuracy of the formulation, comparing the obtained results with other numerical solutions.

Proportional controllers: Direct method for stability analysis and MATLAB implementation

In most cases, the cost of a control system increases based on its complexity. Proportional (P) controller is the simplest and most intuitive structure for the implementation of linear control systems. The difficulty to find the stability range of feedback systems with P controllers, using the Routh-Hurwitz criterion, increases with the order of the plant. For high order plants, the stability range cannot be easily obtained from the investigation of the coefficient signs in the first column of the Routh's array. A direct method for the determination of the stability range is presented. The method is easy to understand, to compute, and to offer the students a better comprehension on this subject. A program in MATLAB language, based on the proposed method, design examples, and class assessments, is provided in order to help the pedagogical issues. The method and the program enable the user to specify a decay rate and also extend to proportional-integral (PI), proportional-derivative (PD), and proportional-integral-derivative (PID) controllers.