Stock Options: impacte nas empresas cotadas em Portugal

Mestrado em Contabilidade

Análise e melhoria de processo de pintura e vulcanização na Continental

A indústria automóvel é um dos setores mais exigentes do mercado global, por este motivo empresas como a Continental Mabor S.A, líderes de mercado, necessitam estar na linha da frente no que toca a programas de melhoria contínua e de uma gestão orientada para um crescimento rentável e sustentado. Nesta perspetiva, este estudo de dissertação tem como objetivo encontrar uma solução para a gestão de stock e FiFo (First in First out) de pneus em verde na supracitada empresa, situada em Lousado, Vila Nova de Famalicão. Este projeto de dissertação iniciou-se com uma análise e diagnóstico do processo produtivo do pneu, entre a Construção e a Vulcanização. Nesta análise, foi possível identificar vários problemas, sendo o mais crítico associado à logística interna de transporte do pneu “em curso”, de fabrico entre as fases do mesmo, Construção e Vulcanização. Devido a condicionantes estruturais e de organização, a logística interna de transporte entre estes dois sectores enfrenta estrangulamentos nos fluxos, a falta de espaço para acomodar o material em curso, problemas organizacionais de controlo e monitorização do processo produtivo, dificuldades de regulação do fluxo e localização dos carros de transporte dos pneus em verde. Face aos problemas detetados ao longo do estudo, foram analisadas várias soluções para a resolução ou minimização dos mesmos. Entre as soluções propostas salientam-se: o alargamento do sistema de transporte por tapetes rolantes GTC (Green Tire Conveying) a todos os módulos de construção. Esta solução diminui o fluxo de carros para a área da construção, descongestionando a zona próxima do sistema de carregamento automático GTAL (Green Tire Automatic Loading) na vulcanização. A implementação dum sistema Wi-Fi RFID, que permite identificar e localizar artigos em curso utilizando etiquetas inteligentes numa rede wireless, conseguindo melhorar a programação de produção e o respetivo sequenciamento. Sabendo também que a Continental se encontra numa fase de expansão, designada Projeto Route 17/20, as soluções propostas tomaram em consideração essa nova realidade futura. Assim, foram estudados e propostos novos layouts para esse atual processo. Nestes novos layouts, procurou-se uma reorganização dos processos de fabrico, bem como um redimensionamento dos espaços de parqueamento de carros de pneus verdes adequado aos volumes produtivos. De igual forma, adequou-se os espaços físicos à possível implementação de um sistema de FiFo de pneus em verde na planta fabril, quando concluída a expansão. Este trabalho de dissertação apresenta como vantagens diretas da sua implementação: gerar a menor perturbação no atual método de trabalho seguido na empresa; previsivelmente aumentar a eficiência do processo produtivo; potenciar o crescimento tecnológico programado pela empresa; e oferecer uma boa relação custo/benefício no investimento necessário. Como apreciação final, pode-se concluir que este estudo foi finalizado com sucesso, visto que as soluções propostas foram apreciadas positivamente pela Administração da Continental Mabor S.A. e estão correntemente a ser avaliadas pelo grupo.

O Balanced Scorecard no contexto das empresas cotadas no mercado de ações da EuroNext Lisboa

Mestrado em Contabilidade e Análise Financeira

10 kVp rule – An anthropomorphic pelvis phantom imaging study using a CR system: impact on image quality and effective dose using AEC and manual mode

Purpose - This study aims to investigate the influence of tube potential (kVp) variation in relation to perceptual image quality and effective dose (E) for pelvis using automatic exposure control (AEC) and non-AEC in a Computed Radiography (CR) system. Methods and materials - To determine the effects of using AEC and non-AEC by applying the 10 kVp rule in two experiments using an anthropomorphic pelvis phantom. Images were acquired using 10 kVp increments (60–120 kVp) for both experiments. The first experiment, based on seven AEC combinations, produced 49 images. The mean mAs from each kVp increment were used as a baseline for the second experiment producing 35 images. A total of 84 images were produced and a panel of 5 experienced observers participated for the image scoring using the two alternative forced choice (2AFC) visual grading software. PCXMC software was used to estimate E. Results - A decrease in perceptual image quality as the kVp increases was observed both in non-AEC and AEC experiments, however no significant statistical differences (p > 0.05) were found. Image quality scores from all observers at 10 kVp increments for all mAs values using non-AEC mode demonstrates a better score up to 90 kVp. E results show a statistically significant decrease (p = 0.000) on the 75th quartile from 0.37 mSv at 60 kVp to 0.13 mSv at 120 kVp when applying the 10 kVp rule in non-AEC mode. Conclusion - Using the 10 kVp rule, no significant reduction in perceptual image quality is observed when increasing kVp whilst a marked and significant E reduction is observed.

Embedded System for ECG Biometrics

Comunication in Internationa Conference with Peer Review First International Congress on Cardiovasular Technologies - CARDIOTECHNIX, Vilamoura, Portugal, 2013

Enzymatic determination of choline in milk using a FIA system with potentiometric detection

The development of a FIA system for the determination of total choline content in several types of milk is described. The samples were submitted to hydrochloric acid digestion before injection into the system and passed through an enzymatic reactor containing choline oxidase immobilised on glass beads. This enzymatic reaction releases hydrogen peroxide which then reacts with a solution of iodide. The decrease in the concentration of iodide ion is quantified using an iodide ion selective tubular electrode based on a homogeneous crystalline membrane. Validation of the results obtained with this system was performed by comparison with results from a method described in the literature and applied to the determination of total choline in milks. The relative deviation was always < 5%. The repeatability of the method developed was assessed by calculation of the relative standard deviation (RSD) for 12 consecutive injections of one sample. The RSD obtained was < 0.6%.

Constructing Cultural Policies in Romania. A possible model for communicating the national value system

The premise of this paper is that a model for communicating the national value system must start from a strategy aimed at the identification, the cultivation and communication of values that give consistency to the value system. The analysis concentrates on the elements of such strategies and on the implications of applying a value communication program on the identity architecture of the community. The paper will also discuss the role of the national value system in the context of the emerging global culture, where the individual has the power to create his/her own hybrid cultural model.

Self-assembly in chains, rings, and branches: a single component system with two critical points

Agências financiadoras: FCT - PEstOE/FIS/UI0618/2011; PTDC/FIS/098254/2008 ERC-PATCHYCOLLOIDS e MIUR-PRIN

Development of an FIA system with amperometric detection for determination of bentazone in estuarine waters

On the basis of its electrochemical behaviour a new flow-injection analysis (FIA) method with amperometric detection has been developed for quantification of the herbicide bentazone (BTZ) in estuarine waters. Standard solutions and samples (200 µL) were injected into a water carrier stream and both pH and ionic strength were automatically adjusted inside the manifold. Optimization of critical FIA conditions indicated that the best analytical results were obtained at an oxidation potential of 1.10 V, pH 4.5, and an overall flow-rate of 2.4 mL min–1. Analysis of real samples was performed by means of calibration curves over the concentration range 2.5x10–6 to 5.0x10–5 mol L–1, and results were compared with those obtained by use of an independent method (HPLC). The accuracy of the amperometric determinations was ascertained; errors relative to the comparison method were below 4% and sampling rates were approximately 100 samples h–1. The repeatability of the proposed method was calculated by assessing the relative standard deviation (%) of ten consecutive determinations of one sample; the value obtained was 2.1%.

Study of the voltammetric behaviour of metam and its application to an amperometric flow system

The electrochemical behaviour of the pesticide metam (MT) at a glassy carbon working electrode (GCE) and at a hanging mercury drop electrode (HMDE) was investigated. Different voltammetric techniques, including cyclic voltammetry (CV) and square wave voltammetry (SWV), were used. An anodic peak (independent of pH) at +1.46 V vs AgCl/Ag was observed in MTaqueous solution using the GCE. SWV calibration curves were plotted under optimized conditions (pH 2.5 and frequency 50 Hz), which showed a linear response for 17–29 mg L−1. Electrochemical reduction was also explored, using the HMDE. A well defined cathodic peak was recorded at −0.72 V vs AgCl/ Ag, dependent on pH. After optimizing the operating conditions (pH 10.1, frequency 150 Hz, potential deposition −0.20 V for 10 s), calibration curves was measured in the concentration range 2.5×10−1 to 1.0 mg L−1 using SWV. The electrochemical behaviour of this compound facilitated the development of a flow injection analysis (FIA) system with amperometric detection for the quantification of MT in commercial formulations and spiked water samples. An assessment of the optimal FIA conditions indicated that the best analytical results were obtained at a potential of +1.30 V, an injection volume of 207 μL and an overall flow rate of 2.4 ml min−1. Real samples were analysed via calibration curves over the concentration range 1.3×10−2 to 1.3 mg L−1. Recoveries from the real samples (spiked waters and commercial formulations) were between 97.4 and 105.5%. The precision of the proposed method was evaluated by assessing the relative standard deviation (RSD %) of ten consecutive determinations of one sample (1.0 mg L−1), and the value obtained was 1.5%.

FIA potentiometric system based on periodate polymeric membrane sensors for the assessment of ascorbic acid in commercial drinks

Ascorbic acid is found in many food samples. Its clinical and technological importance demands an easyto- use, rapid, robust and inexpensive method of analysis. For this purpose, this work proposes a new flow procedure based on the oxidation of ascorbic acid by periodate. A new potentiometric periodate sensor was constructed to monitor this reaction. The selective membranes were of PVC with porphyrin-based sensing systems and a lipophilic cation as additive. The sensor displayed a near-Nernstian response for periodate over 1.0x10-2–6.0x10-6 M, with an anionic slope of 73.9 ± 0.9 mV decade-1. It was pH independent in acidic media and presented good selectivity features towards several inorganic anions. The flow set-up operated in double-channel, carrying a 5.0x10-4 M IO- 4 solution and a suitable buffer; these were mixed in a 50-cm reaction coil. The overall flow rate was 7 ml min-1 and the injection volume 70 µl. Under these conditions, a linear behaviour against concentration was observed for 17.7–194.0 µg ml-1, presenting slopes of 0.169 mV (mg/l)-1, a reproducibility of ±1.1 mV (n = 5), and a sampling rate of ~96 samples h-1. The proposed method was applied to the analysis of beverages and pharmaceuticals.

10 kVp rule – An anthropomorphic pelvis phantom imaging study using a CR system: impact on image quality and effective dose using AEC and manual mode

Background - Pelvis and hip radiography are consistently found to be amongst the highest contributors to the collective effective dose (E) in all ten DOSE DATAMED countries in Europe, representing 2.8 to 9.4% of total collective dose (S) in the TOP 20 exams list. The level of image quality should provide all the diagnostic information in order not to jeopardise the diagnosis, but being able to provide the needed clinical information with the minimum dose. A recent study suggests further research to determine whether the “10 kVp rule” would have value for a range of examinations using Computed Radiography (CR) systems. As a “rule of thumb” increasing the kVp by 10 whilst halving the mAs is suggested to give a similar perceptual image quality when compared to the original exposure factors. Aims - In light of the 10kVp rule, this study aims to investigate the influence of tube potential (kVp) variation in relation to perceptual image quality and E for pelvis imaging using automatic exposure control (AEC) and non-AEC in a Computed Radiography (CR) system. Research questions - Does the 10kVp rule works for the pelvis in relation to image quality in a CR system? Does the image quality differs when the AEC is used instead of manual mode using the 10kVp rule and how this impacts on E?

A distributed system for learning programming on-line

Several Web-based on-line judges or on-line programming trainers have been developed in order to allow students to train their programming skills. However, their pedagogical functionalities in the learning of programming have not been clearly defined. EduJudge is a project which aims to integrate the “UVA On-line Judge”, an existing on-line programming trainer with an important number of problems and users, into an effective educational environment consisting of the e-learning platform Moodle and the competitive learning tool QUESTOURnament. The result is the EduJudge system which allows teachers to apply different pedagogical approaches using a proven e-learning platform, makes problems easy to search through an effective search engine, and provides an automated evaluation of the solutions submitted to these problems. The final objective is to provide new learning strategies to motivate students and present programming as an easy and attractive challenge. EduJudge has been tried and tested in three algorithms and programming courses in three different Engineering degrees. The students’ motivation and satisfaction levels were analysed alongside the effects of the EduJudge system on students’ academic outcomes. Results indicate that both students and teachers found that among other multiple benefits the EduJudge system facilitates the learning process. Furthermore, the experi- ment also showed an improvement in students’ academic outcomes. It must be noted that the students’ level of satisfaction did not depend on their computer skills or their gender.

Distribution system operation supported by contextual energy resource management based on intelligent SCADA

Future distribution systems will have to deal with an intensive penetration of distributed energy resources ensuring reliable and secure operation according to the smart grid paradigm. SCADA (Supervisory Control and Data Acquisition) is an essential infrastructure for this evolution. This paper proposes a new conceptual design of an intelligent SCADA with a decentralized, flexible, and intelligent approach, adaptive to the context (context awareness). This SCADA model is used to support the energy resource management undertaken by a distribution network operator (DNO). Resource management considers all the involved costs, power flows, and electricity prices, allowing the use of network reconfiguration and load curtailment. Locational Marginal Prices (LMP) are evaluated and used in specific situations to apply Demand Response (DR) programs on a global or a local basis. The paper includes a case study using a 114 bus distribution network and load demand based on real data.

On the development of an automatic voice pleasantness classification and intensity estimation system

In the last few years, the number of systems and devices that use voice based interaction has grown significantly. For a continued use of these systems, the interface must be reliable and pleasant in order to provide an optimal user experience. However there are currently very few studies that try to evaluate how pleasant is a voice from a perceptual point of view when the final application is a speech based interface. In this paper we present an objective definition for voice pleasantness based on the composition of a representative feature subset and a new automatic voice pleasantness classification and intensity estimation system. Our study is based on a database composed by European Portuguese female voices but the methodology can be extended to male voices or to other languages. In the objective performance evaluation the system achieved a 9.1% error rate for voice pleasantness classification and a 15.7% error rate for voice pleasantness intensity estimation.