Controladoria de gestão na PREVI: modelos, apoio à governança e Lei complementar 108

O segmento de previdência privada fechada tem 3,2 milhões de participantes e assistidos com mais de 1.000 planos de previdência administrados por 330 fundos de pensão (EFPC). Para que essas entidades cumpram a sua missão é necessário um acompanhamento dos recursos acumulados, do desempenho atingido pelos investimentos e a avaliação de se o montante acumulado permite o complemento de renda esperado, e também se faz necessário que os participantes dos planos de previdência tenham acesso às informações de sua performance. Este trabalho abordará o estudo desses fundos de pensão, com foco naqueles cujo patrocínio é de uma entidade pública regida pela Lei Complementar nº108/2001, que disciplina a relação dessas entidades públicas, enquanto patrocinadoras, com suas respectivas entidades fechadas de previdência privada. Há diferenças significativas entre os fundos de pensão e as demais empresas, porém os fundos de pensão passam por problemas similares nos aspectos de gestão e governança. Este trabalho analisará a governança dos fundos de pensão e o papel e atribuições da área de Controladoria, normalmente a responsável por gerar informações para alta administração das empresas em geral, adaptando-as ao contexto da previdência. Como caso prático, será analisada a PREVI - Fundo de Pensão dos Funcionários do Banco do Brasil e sua área de controladoria. A PREVI é uma entidade fechada de previdência complementar, fundada há 109 anos, maior fundo de pensão de América Latina e o 27o do mundo. Atualmente administra três planos de previdência que totalizam mais de R$ 160 bilhões em ativos.

Controle acionário, remuneração de executivos e desempenho empresarial : evidências para o mercado brasileiro

Esse artigo buscou examinar como o tipo de controlador afeta a relação remuneração e desempenho da diretoria nas empresas brasileiras no período de 2010 a 2013. Primeiramente, o controle no Brasil ainda é majoritariamente exercido por firmas familiares, e que o capital também é concentrado, sendo em média 65% do capital detido pelos 5 maiores acionistas. Quanto a análise econometrica os resultados indicaram que: As empresas de controle familiar e governamental remuneram seus gestores com um valor menor em relação os outros tipos de controle; Não foi possível fazer inferência acerca da influência do controlador nas empresas institucionais; As empresas sem controlador remuneram o seu gestor com um valor maior de remuneração. Por fim, quanto ao desempenho, em nenhuma das equações o ROA foi significativo, demonstrando fracos mecanismos de remuneração ou capacidade do gestor em determinar sua compensação

Balance-bot

Research on inverted pendulum has gained momentum over the last decade on a number of robotic laboratories over the world; due to its unstable proprieties is a good example for control engineers to verify a control theory. To verify that the pendulum can balance we can make some simulations using a closed-loop controller method such as the linear quadratic regulator or the proportional–integral–derivative method. Also the idea of robotic teleoperation is gaining ground. Controlling a robot at a distance and doing that precisely. However, designing the tool to takes the best benefit of the human skills while keeping the error minimal is interesting, and due to the fact that the inverted pendulum is an unstable system it makes a compelling test case for exploring dynamic teleoperation. Therefore this thesis focuses on the construction of a two-wheel inverted pendulum robot, which sensor we can use to do that, how they must be integrated in the system and how we can use a human to control an inverted pendulum. The inverted pendulum robot developed employs technology like sensors, actuators and controllers. This Master thesis starts by presenting an introduction to inverted pendulums and some information about related areas such as control theory. It continues by describing related work in this area. Then we describe the mathematical model of a two-wheel inverted pendulum and a simulation made in Matlab. We also focus in the construction of this type of robot and its working theory. Because this is a mobile robot we address the theme of the teleoperation and finally this thesis finishes with a general conclusion and ideas of future work.

Autoavaliação institucional na dimensão do SINAES comunicação com a sociedade : estudo de múltiplos casos em instituições de ensino superior do Rio Grande do Norte

This study is about the institutional self-evaluation in Dimension 4, "Communication with Society", from the National System of Higher Education Evaluation SINAES, mandatory for all universities in Brazil. A multiple cases study was conducted with three institutions from Rio Grande do Norte, and the goal was to know how this evaluation is made, describing the concept for the evaluation of communication proposed by them, identifying controllers or emancipator aspects, categorizing methodological procedures and discussing the difficulties reported in the communication evaluation process. Coordinators of the institutions Evaluating Committees were interviewed and data categorized by means of qualitative content analysis. It was noted characteristics of the current controller, emancipator and hybrid designs in the three institutions for evaluation of communication, revealing the lack of a theoretical corpus that transits in accordance with the systemic perspective and epistemology of complexity from SINAES. It was found that the most frequently reported difficulties in the evaluation processes of communication are in the preparation stage, especially in the definition of indicators and tools and awareness work. The weakness in planning makes their own activities in the sector of communication become targets of assessment, forming goals poorly related with broader organizational goals. It was also concluded that the technical evaluation cannot override the issues associated with the broader issue of the complexity surrounding the assessment paradigm proposed by SINAES because contradictions and imperfections are part of the evaluation process and several references are current in the literature to support this view. Finally, it is said that objectives such as transparency and behavioral changes can rely on methodologies and techniques for research on the question of the construction of meaning

Detecção de interface em tanques de petróleo usando transmissores de nível e controladores Fuzzy

This work presents a proposal to detect interface in atmospheric oil tanks by installing a differential pressure level transmitter to infer the oil-water interface. The main goal of this project is to maximize the quantity of free water that is delivered to the drainage line by controlling the interface. A Fuzzy Controller has been implemented by using the interface transmitter as the Process Variable. Two ladder routine was generated to perform the control. One routine was developed to calculate the error and error variation. The other was generate to develop the fuzzy controller itself. By using rules, the fuzzy controller uses these variables to set the output. The output is the position variation of the drainage valve. Although the ladder routine was implemented into an Allen Bradley PLC, Control Logix family it can be implemented into any brand of PLCs

Análise do desempenho de um queimador infravermelho funcionando com gás liquefeito de petróleo e glicerina

The use of infrared burners in industrial applications has many advantages in terms of technical-operational, for example, uniformity in the heat supply in the form of radiation and convection, with greater control of emissions due to the passage of exhaust gases through a macro-porous ceramic bed. This paper presents an infrared burner commercial, which was adapted an experimental ejector, capable of promoting a mixture of liquefied petroleum gas (LPG) and glycerin. By varying the percentage of dual-fuel, it was evaluated the performance of the infrared burner by performing an energy balance and atmospheric emissions. It was introduced a temperature controller with thermocouple modulating two-stage (low heat / high heat), using solenoid valves for each fuel. The infrared burner has been tested and tests by varying the amount of glycerin inserted by a gravity feed system. The method of thermodynamic analysis to estimate the load was used an aluminum plate located at the exit of combustion gases and the distribution of temperatures measured by a data acquisition system which recorded real-time measurements of the thermocouples attached. The burner had a stable combustion at levels of 15, 20 and 25% of adding glycerin in mass ratio of LPG gas, increasing the supply of heat to the plate. According to data obtained showed that there was an improvement in the efficiency of the 1st Law of infrared burner with increasing addition of glycerin. The emission levels of greenhouse gases produced by combustion (CO, NOx, SO2 and HC) met the environmental limits set by resolution No. 382/2006 of CONAMA

Desenvolvimento de sistemas de aditivos químicos para aplicação em cimentações de poços de petróleo

The primary cementing is an important step in the oilwell drilling process, ensuring the mechanical stability of the well and the hydraulic isolation between casing and formation. For slurries to meet the requirements for application in a certain well, some care in the project should be taken into account to obtain a cement paste with the proper composition. In most cases, it is necessary to add chemicals to the cement to modify its properties, according to the operation conditions and thus obtain slurries that can move inside the jacket providing a good displacement to the interest area. New technologies of preparation and use of chemicals and modernization of technological standards in the construction industry have resulted in the development of new chemical additives for optimizing the properties of building materials. Products such as polycarboxylate superplasticizers provide improved fluidity and cohesion of the cement grains, in addition to improving the dispersion with respect to slurries without additives. This study aimed at adapting chemical additives used in civil construction to be used use in oilwell cement slurries systems, using Portland cement CPP-Special Class as the hydraulic binder. The chemical additives classified as defoamer, dispersant, fluid loss controller and retarder were characterized by infrared absorption spectroscopy, thermogravimetric analyses and technological tests set by the API (American Petroleum Institute). These additives showed satisfactory results for its application in cement slurries systems for oil wells. The silicone-based defoamer promoted the reduction of air bubbles incorporated during the stirring of the slurries. The dispersant significantly reduced the rheological parameters of the systems studied. The tests performed with the fluid loss controller and the retarder also resulted in suitable properties for application as chemical additives in cement slurries

Análise de um queimador infravermelho funcionando com combustível híbrido : GLP/Bio-óleo

Biomass is considered the largest renewable energy source that can be used in an environmentally sustainable. From the pyrolysis of biomass is possible to obtain products with higher energy density and better use properties. The liquid resultant of this process is traditionally called bio-oil. The use of infrared burners in industrial applications has many advantages in terms of technical-operational, for example, uniformity in the heat supply in the form of radiation and convection, with a greater control of emissions due to the passage of exhaust gases through a macroporous ceramic bed. This paper presents a commercial infrared burner adapted with an ejector proposed able to burn a hybrid configuration of liquefied petroleum gas (LPG) and bio-oil diluted. The dilution of bio-oil with absolute ethanol aimed to decrease the viscosity of the fluid, and improving the stability and atomization. It was introduced a temperature controller with thermocouple modulating two stages (low heat / high heat), and solenoid valves for fuels supply. The infrared burner has been tested, being the diluted bio-oil atomized, and evaluated its performance by conducting energy balance. The method of thermodynamic analysis to estimate the load was used an aluminum plate located at the exit of combustion gases and the distribution of temperatures measured by thermocouples. The dilution reduced the viscosity of the bio-oil in 75.4% and increased by 11% the lower heating value (LHV) of the same, providing a stable combustion to the burner through the atomizing with compressed air and burns combined with LPG. Injecting the hybrid fuel there was increase in the heat transfer from the plate to the environment in 21.6% and gain useful benefit of 26.7%, due to the improved in the efficiency of the 1st Law of Thermodynamics of infrared burner

Desenvolvimento de sistemas embarcados para redes de sensores e atuadores sem fio aplicadas em unidades de elevação de petróleo do tipo Plunger-Lift

The Wireless Sensor Networks (WSN) methods applied to the lifting of oil present as an area with growing demand technical and scientific in view of the optimizations that can be carried forward with existing processes. This dissertation has as main objective to present the development of embedded systems dedicated to a wireless sensor network based on IEEE 802.15.4, which applies the ZigBee protocol, between sensors, actuators and the PLC (Programmable Logic Controller), aiming to solve the present problems in the deployment and maintenance of the physical communication of current elevation oil units based on the method Plunger-Lift. Embedded systems developed for this application will be responsible for acquiring information from sensors and control actuators of the devices present at the well, and also, using the Modbus protocol to make this network becomes transparent to the PLC responsible for controlling the production and delivery information for supervisory SISAL

Ambiente para avaliação de controladores fuzzy aplicados ao método de elevação artificial por bombeio centrífugo submerso

From their early days, Electrical Submergible Pumping (ESP) units have excelled in lifting much greater liquid rates than most of the other types of artificial lift and developed by good performance in wells with high BSW, in onshore and offshore environments. For all artificial lift system, the lifetime and frequency of interventions are of paramount importance, given the high costs of rigs and equipment, plus the losses coming from a halt in production. In search of a better life of the system comes the need to work with the same efficiency and security within the limits of their equipment, this implies the need for periodic adjustments, monitoring and control. How is increasing the prospect of minimizing direct human actions, these adjustments should be made increasingly via automation. The automated system not only provides a longer life, but also greater control over the production of the well. The controller is the brain of most automation systems, it is inserted the logic and strategies in the work process in order to get you to work efficiently. So great is the importance of controlling for any automation system is expected that, with better understanding of ESP system and the development of research, many controllers will be proposed for this method of artificial lift. Once a controller is proposed, it must be tested and validated before they take it as efficient and functional. The use of a producing well or a test well could favor the completion of testing, but with the serious risk that flaws in the design of the controller were to cause damage to oil well equipment, many of them expensive. Given this reality, the main objective of the present work is to present an environment for evaluation of fuzzy controllers for wells equipped with ESP system, using a computer simulator representing a virtual oil well, a software design fuzzy controllers and a PLC. The use of the proposed environment will enable a reduction in time required for testing and adjustments to the controller and evaluated a rapid diagnosis of their efficiency and effectiveness. The control algorithms are implemented in both high-level language, through the controller design software, such as specific language for programming PLCs, Ladder Diagram language.

Controle aplicado a poços com método de elevação e bombeio centrífugo submerso

The Electrical Submersible Pumping is an artificial lift method for oil wells employed in onshore and offshore areas. The economic revenue of the petroleum production in a well depends on the oil flow and the availability of lifting equipment. The fewer the failures, the lower the revenue shortfall and costs to repair it. The frequency with which failures occur depends on the operating conditions to which the pumps are submitted. In high-productivity offshore wells monitoring is done by operators with engineering support 24h/day, which is not economically viable for the land areas. In this context, the automation of onshore wells has clear economic advantages. This work proposes a system capable of automatically control the operation of electrical submersible pumps, installed in oil wells, by an adjustment at the electric motor rotation based on signals provided by sensors installed on the surface and subsurface, keeping the pump operating within the recommended range, closest to the well s potential. Techniques are developed to estimate unmeasured variables, enabling the automation of wells that do not have all the required sensors. The automatic adjustment, according to an algorithm that runs on a programmable logic controller maintains the flow and submergence within acceptable parameters avoiding undesirable operating conditions, as the gas interference and high engine temperature, without need to resort to stopping the engine, which would reduce the its useful life. The control strategy described, based on modeling of physical phenomena and operational experience reported in literature, is materialized in terms of a fuzzy controller based on rules, and all generated information can be accompanied by a supervisory system

Post consumer pet depolymerization by acid hydrolysis

The reaction of post-consumer poly(ethylene terephthalate) with aqueous solutions of sulfuric acid 7.5M was investigated in terms of temperature, time and particle size. The reaction extent reached 80% in four days at 100 degrees C and 90% in 5 hours at 135 degrees C. TPA obtained was purified and considered in the same level of quality of the commercial one after tests of elemental analysis, particle size and color. It was concluded that the hydrolysis occurred preferentially at the chain ends and superficially, having as controller mechanism the acid diffusion into the polymer structure. The shrinking-core model can explain the reaction kinetics.

Application of fuzzy logic for the evaluation of livestock slaughtering

A lógica fuzzy admite infinitos valores lógicos intermediários entre o falso e o verdadeiro. Com esse princípio, foi elaborado neste trabalho um sistema baseado em regras fuzzy, que indicam o índice de massa corporal de animais ruminantes com objetivo de obter o melhor momento para o abate. O sistema fuzzy desenvolvido teve como entradas as variáveis massa e altura, e a saída um novo índice de massa corporal, denominado Índice de Massa Corporal Fuzzy (IMC Fuzzy), que poderá servir como um sistema de detecção do momento de abate de bovinos, comparando-os entre si através das variáveis linguísticas )Muito BaixaM, ,BaixaB, ,MédiaM, ,AltaA e Muito AltaM. Para a demonstração e aplicação da utilização deste sistema fuzzy, foi feita uma análise de 147 vacas da raça Nelore, determinando os valores do IMC Fuzzy para cada animal e indicando a situação de massa corpórea de todo o rebanho. A validação realizada do sistema foi baseado em uma análise estatística, utilizando o coeficiente de correlação de Pearson 0,923, representando alta correlação positiva e indicando que o método proposto está adequado. Desta forma, o presente método possibilita a avaliação do rebanho, comparando cada animal do rebanho com seus pares do grupo, fornecendo desta forma um método quantitativo de tomada de decisão para o pecuarista. Também é possível concluir que o presente trabalho estabeleceu um método computacional baseado na lógica fuzzy capaz de imitar parte do raciocínio humano e interpretar o índice de massa corporal de qualquer tipo de espécie bovina e em qualquer região do País.

Sistema fuzzy para estimativa do bem-estar de matrizes pesadas

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)