986 resultados para Capital budgeting method
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Laggards are the last users to adopt a product. Prior literature on user-led innovation ignores laggards’ impact on innovation. In this paper, we develop the Lag-User Method, through which laggards can generate new ideas. Through six studies with 62 teams in three countries, we apply the method to different technologies and services and present our findings to executives to get managerial insights. Findings reveal that laggards who generate new ideas (lag-users) have different perceptions of user-friendly products and different unfulfilled needs. They prefer simple products. We propose that by involving lag-users in NPD, firms can improve the effectiveness of NPD.
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Diabetic neuropathy is an important complication of the disease, responsible for ulceration and amputation of the foot. Prevention of these problems is difficult mainly because there is no method to correctly access sensibility on the skin of the foot. The introduction of the Pressure-Specified Sensory Device (PSSD TM) in the last decade made possible the measurement of pressure thresholds sensed by the patient, such as touch, both static and in movement, on a continuous scale. This paper is the first in Brazil to report the use of this device to measure cutaneous sensibility in 3 areas of the foot: the hallux pulp, the calcaneus, and the dorsum, which are territories of the tibial and fibular nerves. METHOD: Non-diabetic patients were measured as controls, and 2 groups of diabetic patients - with and without ulcers - were compared. The PSSD TM was used to test the 3 areas described above. The following were evaluated: 1 PS (1-point static), 1 PD (1-point dynamic), 2 PS (2-points static), 2 PD (2-points dynamic). RESULTS: The diabetic group had poorer sensibility compared to controls and diabetics with ulcers had poorer sensibility when compared to diabetics without ulcers. The differences were statistically significant (P <.001). CONCLUSION: Due to the small number of patients compared, the results should be taken as a preliminary report.
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The present Work Project (WP) is the result of Sonae’s concern with fraud risk, seeking to implement a method that formally describes and evaluates it in its various forms. In a context of limited human, capital, time and tools’ resources, the Internal Audit (IA) department of the company developed a framework to raise the awareness of top management and identify which processes of its value chain present a higher level of exposure to fraud, with the purpose of redirecting attention to those and prioritizing the creation of new mechanisms to monitor its KPIs’ dynamics.
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Neste trabalho procurou-se investigar a relação entre a formação académica e as taxas salariais aplicáveis no sector da banca e da hotelaria, assumindo-se que a formação teria um impacto mais forte no sector bancário, em especial, no subsector da banca de investimento. Procedeu-se a uma análise empírica e a hipótese foi confirmada, sendo que, a formação tem efectivamente impacto na determinação salarial em todos os sectores estudados - apesar de modesto - com clara supremacia da variável qualificação - sendo certo que e precisamente na banca de investimento que o seu impacto e mais forte, conforme intuitivamente se previa. Para alem disso foram analisados os impactos diferenciados de várias variáveis na determinação salarial alargando assim o espectro proposto pelo modelo neo-cIássico das teorias do capital humano como tentativa de explicação das diferenças salariais entre trabalhadores Na verdade, os resultados apurados fornecem alguma consistência à visão do capital humano como uma área de investimentos potenciais por parte dos indivíduos e das empresas, cujas decisões se fundamentarão na analise das relações custos-benefícios associadas a essas aplicações. Nesse contexto, a habilitação (educação/formação) parece ser a mais determinante daquelas variáveis neo-cIássicas. Sem embargo, este não ajustamento total por parte do modelo neo-cIássico não lhe retira a importante posição que ocupa, na medida em que os resultados empíricos obtidos no nosso trabalho, à semelhança dos encontrados em muitos outros estudos, confirmam a relevância das variáveis do capital humano na explicação da realidade salarial o que alias e consistente com o ênfase atribuído a esta teoria no quadro da literatura sobre 0 tema. Em conclusão, a remuneração dos indivíduos parece depender mais dos seus próprios atributos produtivos mas também das características da unidade produtiva a que pertencem e do próprio sector onde essa unidade se insere.
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Com o desenvolvimento das Tecnologias de Informação e Comunicação, as mesmas têm permitido dotar as pessoas de conhecimentos, através de formas mais rápidas e eficientes como é o caso da formação em e-learning. O número de organizações a apostar na formação em e-learning é cada vez maior, tornando-se importante perceber em que medida é que o método é eficaz e quais as vantagens que proporciona à organização, bem como o seu impacto no capital humano. Assim e visando averiguar como esta situação é vivenciada na prática decidiu-se pela realização de um estágio, na PT PRO pertencente Grupo Portugal Telecom. Para a construção deste relatório de estágio foi preciso para além da consulta e análise documental de aquivos internos e intranet, reuniões tidas com os elementos do departamento da Gestão de Formação, onde decorreu o estágio, visando dar uma resposta mais cabal à questão de partida que norteia o estágio: “Qual o impacto gerado pelas ações de e-learning, sua aplicabilidade e satisfação dos colaboradores face às mesmas na PT PRO?” O método utilizado neste estudo foi do tipo quantitativo, tendo sido aplicado um inquérito por questionário construído para o efeito. Face aos resultados obtidos, concluímos que na PT PRO, os colaboradores encontram-se globalmente satisfeitos com o conhecimento gerado e acima de tudo com a aplicabilidade do mesmo nas suas funções de trabalho.
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Na presente dissertação abordaremos o mecanismo do aumento de capital realizado com recurso a créditos sobre a sociedade, nomeadamente, resultantes de prestações suplementares. Este tema afigura-se-nos de particular interesse e considerável relevância não só teoricamente, como face ao momento histórico que vivemos. De facto, o modelo comummente adoptado pelas sociedades comerciais passava pelo recurso a elevados níveis de endividamento, sendo utilizados capitais externos como modo preferencial de financiamento. Dadas as recentes e generalizadas dificuldades de tesouraria e acesso a crédito, as estruturas financeiras das sociedades tiveram de ser repensadas, sendo os mecanismos de autofinanciamento cada vez mais bem vistos. A questão ora em análise afigura-se ainda como merecedora do nosso interesse e análise pelo facto de cruzar vários institutos jurídicos, uns regulados pelo direito civil (extinção e transmissão de obrigações) e outros pelo direito societário (aumento de capital e prestações suplementares), e versar também sobre outras áreas do saber como a contabilidade empresarial. Cumprindo a função de autofinanciamento da sociedade temos os aumentos de capital e as prestações suplementares. Mediante o aumento de capital social realizado com créditos sobre a própria sociedade, sejam estes créditos de terceiros, sejam créditos de sócios decorrentes da realização de prestações suplementares, realiza-se um financiamento com recurso a capitais próprios da sociedade que, desonerando-a de uma dívida, contribui para a sanidade financeira da mesma. Este é, pois, um mecanismo jurídico de grande relevância prática com evidentes vantagens tanto para os sócios – na medida em que fortalece a possibilidade de realização do objecto social - como para os credores – pois confere maior certeza de satisfação dos seus direitos de crédito. Assim, ao longo deste estudo, procuraremos demonstrar as vantagens e benefícios deste mecanismo que justificam amplamente, em nosso entender, que lhe seja dado o devido tratamento legislativo. Iniciaremos o nosso percurso com uma breve análise do conceito estruturante de todo o nosso direito societário, o capital social. Sendo este nuclear ao pensamento jus-societário português e ao tema que ora nos propomos tratar, afigura-se-nos como imperativa a sua devida definição e caracterização para posterior discussão das questões parcelares e particulares que encerra. Feita a sua análise, estaremos em condições de gizar os principais traços de dois dos modos de financiamento das sociedades, abordando primeiramente o elemento central da nossa exposição, o aumento de capital. Não gozando as prestações suplementares do mesmo regime que o capital social e não o integrando ou modificando, pelas suas características intrínsecas, cumprem funções similares a este e são, consequentemente, afins do aumento de capital social. Daí a sua inserção sistemática na presente no âmbito das “vicissitudes da vida das sociedades – modos de financiamento”. A abordagem e tratamento pormenorizado das prestações suplementares tem aqui lugar por força não só da sua função de autofinanciamento das sociedades, paralela à dos aumentos de capital, mas também e essencialmente por força do facto de da sua realização resultarem créditos sobre a sua sociedade que poderão ser objecto de entradas em futuros aumentos de capital. . Sendo a particularidade do mecanismo em causa o tipo de entrada com que é realizado – os créditos – múltiplas questões se levantam e merecem análise e reflexão. Seguir-se-á, então, o estudo da obrigação central e fundacional da posição jurídica de sócio e, consequentemente, da vida das sociedades comerciais, a obrigação de entrada. Aqui, demonstraremos a admissibilidade da realização de aumentos de capital com entradas constituídas por créditos, o que despoleta a questão central da nossa problemática – como se extingue a obrigação de entrada nos aumentos de capital realizados com créditos quando a lei societária proíbe determinante e expressamente a sua extinção por compensação? Aqui chegados, far-se-á uma incursão pelos principais ordenamentos jurídicos europeus, num breve estudo de direito comparado que nos permita iluminar a questão, que entre nós tem sido negligenciada pela doutrina, jurisprudência e, principalmente, pelo legislador. De facto, são poucas as vozes que entre nós versam sobre a incongruência entre a praxis recorrente de realização de aumentos de capital mediante conversão de crédito em capital e a proibição do 27.º n.º 5 do Código das Sociedades Comerciais. Não sendo admitida a compensação, cumpre analisar as várias causas de extinção das obrigações previstas no Código Civil que, à partida, poderão operar a extinção da obrigação de entrada.
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Injectable biomaterials with in situ cross-linking reactions have been suggested to minimize the invasiveness associated with most implantation procedures. However, problems related with the rapid liquid-to-gel transition reaction can arise because it is difficult to predict the reliability of the reaction and its end products, as well as to mitigate cytotoxicity to the surrounding tissues. An alternative minimally invasive approach to deliver solid implants in vivo is based on injectable microparticles, which can be processed in vitro with high fidelity and reliability, while showing low cytotoxicity. Their delivery to the defect can be performed by injection through a small diameter syringe needle. We present a new methodology for the continuous, solvent- and oil-free production of photopolymerizable microparticles containing encapsulated human dermal fibroblasts. A precursor solution of cells in photo-reactive PEG-fibrinogen (PF) polymer was transported through a transparent injector exposed to light-irradiation before being atomized in a jet-in-air nozzle. Shear rheometry data provided the cross-linking kinetics of each PF/cell solution, which was then used to determine the amount of irradiation required to partially polymerize the mixture prior to atomization. The partially polymerized drops fell into a gelation bath for further polymerization. The system was capable of producing cell-laden microparticles with high cellular viability, with an average diameter of between 88.1 µm to 347.1 µm and a dispersity of between 1.1 and 2.4, depending on the parameters chosen.
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The experimental evaluation of viscoelastic properties of concrete is traditionally made upon creep tests that consist in the application of sustained loads either in compression or in tension. This kind of testing demands for specially devised rigs and requires careful monitoring of the evolution of strains, whereas assuring proper load constancy. The characterization of creep behaviour at early ages offers additional challenges due to the strong variations in viscoelastic behaviour of concrete during such stages, demanding for several testing ages to be assessed. The present research work aims to assist in reducing efforts for continuous assessment of viscoelastic properties of concrete at early ages, by application of a dynamic testing technique inspired in methodologies used in polymer science: Dynamic Mechanical Analyses. This paper briefly explains the principles of the proposed methodology and exhibits the first results obtained in a pilot application. The results are promising enough to encourage further developments.
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Sustainability is frequently defined by its three pillars: economically viable, socially equitable, and environmentally bearable. Consequently the evaluation of the sustainability of any decision, public or private, requires information on these three dimensions. This paper focuses on social sustainability. In the context of renewable energy sources, the examination of social sustainability requires the analysis of not only the efficiency but also the equity of its welfare impacts. The present paper proposes and applies a methodology to generate the information necessary to do a proper welfare analysis of the social sustainability of renewable energy production facilities. This information is key both for an equity and an efficiency analysis. The analysis focuses on the case of investments in renewable energy electricity production facilities, where the impacts on local residents’ welfare are often significantly different than the welfare effects on the general population. We apply the contingent valuation method to selected facilities across the different renewable energy power plants located in Portugal and conclude that local residents acknowledge differently the damage sustained by the type, location and operation of the plants. The results from these case studies attest to the need of acknowledging and quantifying the negative impacts on local communities when assessing the economic viability, social equity and environmental impact of renewable energy projects.
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The diagnosis of historic masonry walls is an intricate and complex field and has been an object of research for many years. This paper aims to propose practical methodologies for the diagnosis of historic masonry walls, specifically based on their typological characteristics. In order to develop such procedures, information relating to historic masonry typologies in Portugal, classified as rural, urban and military was gathered and techniques for the assessment of historic masonry were studied. All information was integrated to develop a pattern typology oriented methodology. Developed methodology was tested and validated in a small diagnosis campaign carried out in the Guimarães Castle. Methodology was proven to be advantageous and although the study is limited and focused on the Portuguese architectural specificities, it still holds global classifications, and therefore can be useful for any diagnosis procedure of a historic masonry wall.
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One of the most popular approaches to path planning and control is the potential field method. This method is particularly attractive because it is suitable for on-line feedback control. In this approach the gradient of a potential field is used to generate the robot's trajectory. Thus, the path is generated by the transient solutions of a dynamical system. On the other hand, in the nonlinear attractor dynamic approach the path is generated by a sequence of attractor solutions. This way the transient solutions of the potential field method are replaced by a sequence of attractor solutions (i.e., asymptotically stable states) of a dynamical system. We discuss at a theoretical level some of the main differences of these two approaches.
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A conventional method for seismic strengthening of masonry walls is externally application of reinforced concrete layer (shotcrete). However, due to the lack of analytical and experimental information on the behavior of strengthened walls, the design procedures are usually followed based on the empirical relations. Using these design procedures have resulted in massive strengthening details in retrofitting projects. This paper presents a computational framework for nonlinear analysis of strengthened masonry walls and its versatility has been verified by comparing the numerical and experimental results. Based on the developed numerical model and available experimental information, design relations and failure modes are proposed for strengthened walls in accordance with the ASCE 41 standard. Finally, a sample masonry structure has been strengthened using the proposed and available conventional methods. It has been shown that using the proposed method results in lower strengthening details and appropriate (ductile) failure modes
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This paper aims to describe the Sequential Excavation Method, used for excava-tion in underground works, as well as the related risks and preventive measures. This method has characteristics that differentiate it from other tunnelling techniques: it uses a larger number of workers and equipment; it has a high concurrency of tasks with various workers and equip-ment quite exposed to hazards; and it uses many potentially aggressive chemicals. Firstly, it is given a broad overview of this issue. Afterwards, it will be presented the results of a survey to a sample of experienced technicians, aimed at gauging the relevance of a set of guidelines relat-ing to the design and work phases, applicable to the domestic market and prepared following technical visits to works abroad.
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The observational method in tunnel engineering allows the evaluation in real time of the actual conditions of the ground and to take measures if its behavior deviates considerably from predictions. However, it lacks a consistent and structured methodology to use the monitoring data to adapt the support system in real time. The definition of limit criteria above which adaptation is required are not defined and complex inverse analysis procedures (Rechea et al. 2008, Levasseur et al. 2010, Zentar et al. 2001, Lecampion et al. 2002, Finno and Calvello 2005, Goh 1999, Cui and Pan 2012, Deng et al. 2010, Mathew and Lehane 2013, Sharifzadeh et al. 2012, 2013) may be needed to consistently analyze the problem. In this paper a methodology for the real time adaptation of the support systems during tunneling is presented. In a first step limit criteria for displacements and stresses are proposed. The methodology uses graphics that are constructed during the project stage based on parametric calculations to assist in the process and when these graphics are not available, since it is not possible to predict every possible scenario, inverse analysis calculations are carried out. The methodology is applied to the “Bois de Peu” tunnel which is composed by two tubes with over 500 m long. High uncertainty levels existed concerning the heterogeneity of the soil and consequently in the geomechanical design parameters. The methodology was applied in four sections and the results focus on two of them. It is shown that the methodology has potential to be applied in real cases contributing for a consistent approach of a real time adaptation of the support system and highlight the importance of the existence of good quality and specific monitoring data to improve the inverse analysis procedure.
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A new very high-order finite volume method to solve problems with harmonic and biharmonic operators for one- dimensional geometries is proposed. The main ingredient is polynomial reconstruction based on local interpolations of mean values providing accurate approximations of the solution up to the sixth-order accuracy. First developed with the harmonic operator, an extension for the biharmonic operator is obtained, which allows designing a very high-order finite volume scheme where the solution is obtained by solving a matrix-free problem. An application in elasticity coupling the two operators is presented. We consider a beam subject to a combination of tensile and bending loads, where the main goal is the stress critical point determination for an intramedullary nail.