A importância crescente da auditoria interna na monitorização dos riscos nas empresas de transportes rodoviários de passageiros urbanos em Portugal continental

Mestrado em Contabilidade e Análise Financeira

Työn tietotukijärjestelmän kehitys hienopaperikoneelle

Tämän projektin tarkoituksena oli kehittää paperinvalmistuslinjan multimediapohjaista tietotukijärjestelmää. Kirjallisuusosassa on todettu, että nykyisessä työympäristössä tarvitaan entistä enemmän tietotaitoa työkyvyn ylläpitämiseksi. Työntekijöiden osaaminen on avainasemassa kilpailukyvyn säilyttämisessä. Esille nousee myös suurten ikäluokkien eläköityminen ja osaavan työvoiman riittäminen. Näistä syistä erilaiset koulutukset ovat tällä hetkellä erityisen tärkeitä. Verkko-opetusvälineet ovat taloudellisesti kannattavia erityisesti suurille kohderyhmille ja sopivat hyvin paperiteollisuuden käyttöön. Parhaimmillaan ne ovat myös hyvin tehokkaita opetusvälineitä. Kokeellisessa osan alussa nähtiin tärkeäksi järjestelmän käytettävyyden ja kiinnostavuuden parantaminen ja siksi siihen päätettiin tehdä kokonaan uusi käyttöliittymä ja selkeämpi rakenne. Järjestelmän sisältö rakennettiin uudelleen hyväksikäyttäen vanhaa materiaalia soveltuvin osin. Järjestelmään laadittiin perussisältösivujen lisäksi useita johdantoja, joista saa nopeasti käsityksen tietystä prosessin osasta. Järjestelmään lisättiin myös useita multimediaelementtejä, kuten uusia kuvia, animaatioita ja videoita. Järjestelmään lisättiin myös hakutoiminto, sanasto ja käyttöohje. Näillä uudistuksilla pyrittiin parantamaan järjestelmän käytettävyyttä erityisesti prosessityöntekijöiden perehdytyksen ja työnopastuksen apuvälineenä.

Construindo o estágio de docência da pós-graduação em química

The teaching apprenticeship established by CAPES for post-graduation scholarship beholders has been discussed and the criterion adopted for the implementation in the post-graduation in Inorganic Chemistry Program presented. A teaching plan for the new subject is proposed, based on the experience gained through a first group. An instrument for evaluation of the student's performance has been developed and analyzed. Aspects like knowledge, clearness, enthusiasm, confidence, good manage on the audio-visual resources, class length are mentioned by degree of importance and the major difficulties faced and pointed out by the students.

Annual evolution of global, direct and diffuse radiation and fractions in tilted surfaces

It was evaluated the annual evolution of global, direct and diffuse components of incident solar radiation on tilted surfaces to 12.85, 22.85 and 32.85º, facing north, in Botucatu, state of São Paulo, Brazil. The radiometric fractions were obtained for each component of the radiation in the aforementioned surfaces, through the ratio with the global and top of the atmosphere radiations. Seasonality was evaluated based on monthly averages of daily values. The measures occurred between 04/1998 and 07/2001 at 22.85º; 08/2001 and 02/2003 at 12.85º; and from 03/2003 to 12/2007 at 32.85º, with concomitant measures in the horizontal surface (reference). The levels of global and direct radiation on tilted surfaces were lower in summer and higher in the equinoxes when compared with the horizontal. The diffuse radiation on tilted surfaces was lower in most months, with losses of up to 65%. A trend of increasing differences occurred between horizontal and tilted surfaces with the increase of the angle in all the components and fractions of incident radiation. The annual evolution of rainfall and cloud cover ratio directly affected the atmospheric transmissivity of direct and diffuse components in the region.

Influence of distance, geometry and number of control stations on quality of local geodetic networks for the purpose of georeferencing of rural properties

The implementation of local geodetic networks for georeferencing of rural properties has become a requirement after publication of the Georeferencing Technical Standard by INCRA. According to this standard, the maximum distance of baselines to GNSS L1 receivers is of 20 km. Besides the length of the baseline, the geometry and the number of geodetic control stations are other factors to be considered in the implementation of geodetic networks. Thus, this research aimed to examine the influence of baseline lengths higher than the regulated limit of 20 km, the geometry and the number of control stations on quality of local geodetic networks for georeferencing, and also to demonstrate the importance of using specific tests to evaluate the solution of ambiguities and on the quality of the adjustment. The results indicated that the increasing number of control stations has improved the quality of the network, the geometry has not influenced on the quality and the baseline length has influenced on the quality; however, lengths higher than 20 km has not interrupted the implementation, with GPS L1 receiver, of the local geodetic network for the purpose of georeferencing. Also, the use of different statistical tests, both for the evaluation of the resolution of ambiguities and for the adjustment, have enabled greater clearness in analyzing the results, which allow that unsuitable observations may be eliminated.

Ratios of UV, PAR and NIR components to global solar radiation measured at Botucatu site in Brazil

The relationships between the four radiant fluxes are analyzed based on a 4 year data archive of hourly and daily global ultraviolet (I(UV)), photosynthetically active-PAR (I(PAR)), near infrared (I(NIR)) and broadband global solar radiation (I(G)) collected at Botucatu, Brazil. These data are used to establish both the fractions of spectral components to global solar radiation and the proposed linear regression models. Verification results indicated that the proposed regression models predict accurately the spectral radiant fluxes at least for the Brazilian environment. Finally, results obtained in this analysis agreed well with most published results in the literature. (c) 2010 Elsevier Ltd. All rights reserved.

Modeling hourly and daily fractions of UV, PAR and NIR to global solar radiation under various sky conditions at Botucatu, Brazil

In this analysis, using available hourly and daily radiometric data performed at Botucatu, Brazil, several empirical models relating ultraviolet (UV), photosynthetically active (PAR) and near infrared (NIR) solar global components with solar global radiation (G) are established. These models are developed and discussed through clearness index K(T) (ratio of the global-to-extraterrestrial solar radiation). Results obtained reveal that the proposed empirical models predict hourly and daily values accurately. Finally. the overall analysis carried Out demonstrates that the sky conditions are more important in developing correlation models between the UV component and the global solar radiation. The linear regression models derived to estimate PAR and NIR components may be obtained without sky condition considerations within a maximum variation of 8%. In the case of UV, not taking into consideration the sky condition may cause a discrepancy of up to 18% for hourly values and 15% for daily values. (C) 2008 Elsevier Ltd. All rights reserved.

PANA V : Evaluation of a Literacy Project

PANA V Evaluation of a Literacy ProjectSUMMARY AND CONCLUSIONSThis evaluation set out to explore the impact of the literacy work carried out through PANA V. It focussed on clarifying effects such as empowerment and poverty reduction in relation to the civil society. Two specific objectives were to evaluate the methodological approach and the didactic materials and to evaluate the sustainability of the project.Although the focus of the evaluation has been PANA V, the project has been evaluated in its context, as one in a series of five projects located in Rwanda ten years after the war and genocide. The conclusion will consider future plans in this field.The evaluator has striven to create a holistic picture of the effects of the project, although the given time for the evaluation was short. Only three weeks were spent in the field study and only ten days in the actual field. Although there were some organisational and logistic problems, as is common when carrying out a study like this in a poor country, many literacy sites were visited and quite many participators were interviewed. The overall impression from the study is overwhelmingly positive. So many people commit themselves in this task of teaching Rwandans reading, writing and numeracy. Despite harsh conditions learners strive to learn and group leaders devote themselves to the task. Many leaders on different levels try their very best to manage their difficult and demanding task. The main objective was to explore the impact of the project on poverty reduction, particularly on empowerment and strategies for everyday life. Women were to be regarded particularly. From the results it is clear that the project has a strong, positive impact both on poverty reduction and empowerment of marginalised groups. Among those who have benefited from the alphabetisation are mainly women. Unfortunately, when it comes to leaders in PANA, who may also be said to have benefited from the project, only a small minority is women. This is something that is recommended that it be reconsidered inside the organisation. As a majority of the targeted learners are women, and as the economic and social situation of women in Rwanda is generally weak, this is a question that I recommend the Pentesostal church and ADEPR to look particularly into. With many women being single breadwinners of their households, it is important that also women get access to positions that may bring benefits of different kind.It is also clear that the project has positive effects for the civil society. In the present situation in Rwanda, during the process of reconciliation and rapid progress, basic education for the poor majority is a democratic issue. In a country with a plethora of internet-cafés in the capital and a small minority that use cars and mobile-telephones to communicate nation-wide, it is of outmost importance that the majority acquires basic education, of which literacy is a central part. To strengthen the civil society in Rwanda literacy is important. One central issue is then that Rwanda develops toward becoming a country where literacy is used for the benefit of the citizens and it is a democratic issue that all citizens get an opportunity to participate. Crucial for this is that strong efforts are put into primary schools nation-wide. Literacy projects for adults, like PANA, may only complement these efforts, but they constitute important and necessary complements. Other relevant ways to promote literacy are campaigns in Radio and TV and through cultural events such as festivals, music and theatre. News papers, magazines and books are natural parts of such campaigns as well as adult education. As stated under the results not much can be said about the didactics in this evaluation. On the whole the methodology and the materials fill their function well and receive a high reputation. As people learn to read and write under very simple conditions, obviously the approach is appropriate. A few suggestions may be given from the study:•Focus groups leaders’ attention on clearness, that they show very clearly what is to be read. Good structuring is probably of great importance for many learners.•Make clear what is tested in the tests and consider the possibility to use a holistic test that would be more congruent with the methodology. The possibility to use only one grade, pass, would enable a more practical test, such as reading a short, relevant text, writing something relevant and solving practical mathematic problems. Avoid tests that demand school knowledge.•Avoid using methaphors such as “fight against illiteracy” and connections between illiteracy/literacy and darkness/light. It is not true that illiteracy causes bad things and that literacy only brings good. •Be prepared that it may be more difficult in the future to achieve the goals as it may be the case that the early learners where the ones who achieved easily. The goal of “literacy in six month” in PANA will probably hold only for some learners but also those who do not manage in six months need literacy skills.A third objective was to secure sustainability. As for sustainability of the project in itself, and of the literacy process, the main conclusion is that there is a good potential. The commitment and devotedness among many involved in PANA proves good. One weakness is individual leaders in ADEPR who do not see this as an important task for the Pentecostal church in Rwanda. Other weaknesses are the unwillingness to mention explicitly the wish, for example among group leaders, to get some kind of incentive and the fear of loosing believers by cooperation with other organisations. A higher degree of transparency in this issue would probably solve some irritations and tensions.As for the sustainability of the literacy skills much may be done to improve. The acquired skills seem to be comparably relevant. The level achieved, and the level tested, may be defined as basic literacy skills, consisting of basic reading, writing and numeracy skills. However, these skills are very restricted and there is a high risk that the skills will decline, which means that there is a high risk that people will forget how to read and write because of lack of exercising. From these conclusions a few suggestions for future development will be given.

A avaliação de estagio no ensino de 2. grau

O presente trabalho, requisito complementar para a obtenção do grau de Mestre em Educação, visa sugerir formas adicionais de controle do trabalho escolar, no ensino de 2o grau profissionalizante. Apoia-se na legislação vigente para a análise de incoerencias que estariam a frustar os objetivos daquele nível de ensino e identifica o Estágio Orientado na Empresa como a etapa onde deveria se processar uma mais efetiva reavaliaçao do trabalho escolar. Como contribuição à solução da questao, propoe um modelo de avaliação para esse tipo de estágio, destinado ao seu acompanhamento e controle, de forma a fazer do mesmo, um efetivo instrumento de integração Escola-Empresa em prol da educação profissionalizante. O estudo está estruturado em duas partes. A primeira compõe-se de dois capítulos: o Capítulo I introduz o tema, ressalta os seus objetivos e justifica a sua escolha, acrescentando, ainda, algumas definições destinadas a imprimir maior clareza contextual ao desenvolvimento do trabalho; o Capítulo 2 trata de melhor delimitar o estudo, quando apresenta algumas considerações sobre as Funções da Escola, o Trabalho Escolar e o Estágio Orientado na Empresa. A segunda parte, tambem com dois capítulos (3 e 4), trata, no Capítulo 3, da caracterização das Escolas Técnicas Federais: discorre sobre algumas disfunções ali praticadas; inicia um estudo exemplificativo destinado à Introdução do referido modelo de avaliação, e situa a posiçao alcançada por aquelas escolas no tocante à implantaçao do denominado Serviço de Integração Escola-Empresa. O Capítulo 4 é a proposta propriamente dita de avaliação e controle do trabalho escolar através de Estágio Orientado na Empresa. São apresentados os fatores e os parâmetros da avaliação pretendida para, entao, discorrer sobre a metodologia de aplicação, com detalhamentos que vao desde a classificação das atividades e tarefas dos estágios, até a sua análise final com os conceitos e os·pareceres. Como parte complementar desta proposta, é sugerida a estruturação de um organismo funcional, à semelhança de um BANCO DE DADOS, destinado à metodização de aproveitamento dos registros do processo de avaliação para o proveito da açao pedagógica. Como referência justificadora desta proposta de alteraçao dos dispositivos de avaliação do estágio, -e apresentado um levantamento-pesquisa preliminar, em forma de diagnóstico, desenvolvido na escola que serviu de fonte para o referido estudo exemplificativo. Trata-se de uma amostra da situação encontrada e, bastante, para justificar as alterações propostas, além de fornecer subsidios orientadores à sua elaboração. Os anexos, em número de 5, contem os modelos propostos para os principais instrumentos de avaliação do Estágio, bem como as instruções adicionais destinadas ao aluno. A Bibliografia consultada apoia-se basicamente na legislação em vigor para o ensino de 2o grau.

Aspectos cognitivos dos manuais de instruções: um estudo de caso em aparelhos de DVD

This work aims to present an investigation on the level of understanding in the informative texts enclosed in manuals of instructions of a DVD set, trying to identify what makes consumers use or not manuals of instructions which accompany the products. It analyses factors that affect the motivation to use manuals and, linguistically, to verify whether the language used in the manuals is adapted for the understanding of the information by the consumer. Under an ergonomic approach, the research tries to recognize whether it is accordance in the information contained in manuals. According to the production engineering, it is very important to insert the best production practical and administration of the product in the companies, aiming the best competitiveness, The present study suggests a route to evaluate manuals of instructions of a DVD set, using for that a questionnaire with closed questions and an open one, applied to students, employees and teachers of an agricultural school bonded to Rio Grande do Norte Federal University. The results can contribute to provide helps to industry in presentation quality betterment of its information, and becoming the consumer integral part of that improvement process

Taxa de absorção atmosférica sobre as cidades de Botucatu-SP e Rio de Janeiro-RJ

O segundo satélite da Missão Espacial Completa Brasileira (SCD2/MECB) foi colocado em órbita em 23 de Outubro de 1998 e carrega a bordo um experimento de células solares. Célula solar de silício é um dispositivo semicondutor, que pode medir a intensidade da radiação visível e parte da radiação infravermelha (400-1100 nm). O experimento permite medir simultaneamente a insolação direta e parte da radiação solar que é refletida pela Terra para o espaço. Os dados do experimento célula solar são transmitidos em tempo real pela telemetria do satélite e recebidos pela estação terrestre em Cuiabá, MT-Brasil (16°S; 56°W). Este fato limita a cobertura espacial para um círculo sobre a América do Sul. O albedo planetário é obtido dentro desta cobertura e seus valores podem ser agrupados em períodos temporais (anual, sazonal ou mensal), ou podem ser estudados para várias localizações (latitude e longitude) durante a vida do satélite. O coeficiente de transmissão atmosférica ou índice de claridade (Kt), medido em estações meteorológicas na superfície da Terra, junto com o valor medido simultaneamente do albedo planetário, permite calcular o coeficiente de absorção atmosférica (Ka). O método desenvolvido neste trabalho para avaliar Ka considera que o albedo planetário é composto por duas partes: uma refletividade local e uma refletividade não local. Considerando este novo conceito, é definida uma taxa de absorção atmosférica (denominada Ra) que é a razão entre Ka e a potência de irradiância solar líquida, que não atravessou a atmosfera (100%-Kt). A taxa de absorção atmosférica assim definida é independente da cobertura de nuvens. O histograma de freqüência de Ra mostra os valores de 0,86±0,07 e 0,88±0,09 sobre as cidades de Botucatu-SP e do Rio de Janeiro-RJ, durante os anos de 1999 até 2006, respectivamente.

Annual evolution of global, direct and diffuse radiation and fractions in tilted surfaces

Avaliou-se a evolução anual das componentes global, direta e difusa da radiação solar incidente em superfícies inclinadas a 12,85; 22,85 e 32,85º, com face voltada ao Norte, em Botucatu-SP. Foram obtidas frações radiométricas para cada componente da radiação nas superfícies supracitadas, através de razões com a radiação global e a do topo da atmosfera. A sazonalidade foi avaliada através das médias mensais dos valores diários. As medidas ocorreram entre 04/1998 e 07/2001, em 22,85º; 08/2001 e 02/2003, em 12,85º; e de 03/2003 a 12/2007, em 32,85º, com medidas concomitantes no plano horizontal (referência). Os níveis das radiações global e direta nos planos inclinados foram inferiores no período de verão e superiores entre os equinócios, quando comparadas ao plano horizontal. A radiação difusa nas superfícies inclinadas foi inferior na maioria dos meses, com perdas de até 65%. Ocorreu uma tendência de aumento das diferenças entre as superfícies horizontal e inclinada com o incremento do ângulo em todas as componentes e frações da radiação incidente. A evolução anual das precipitações pluviométricas e da razão de nebulosidade afetou diretamente a transmissividade atmosférica das componentes direta e difusa na região.

The role of clouds in improving the regression model for hourly values of diffuse solar radiation

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Estimativas das componentes da radiação solar incidente em superfícies inclinadas baseadas na radiação global horizontal

Statistics equations and validations with groups of annual and monthly data were evaluated for global, direct and diffuse solar radiation components incident on the tilted surface to 12.85, 22.85 and 32.85 degrees with the face North, in climate and geographical conditions of Botucatu, SP. It was employed the fractions of three components of extraterrestrial radiation in correlation with the coefficient clearness index horizontal plane, in a database of April/1998 to December/2007, whose measures at different periods in three inclinations, however concomitant to the horizontal plane. Increasing the angle of the surface led to increased scattering of the daily values of clearness index for inclined and horizontal surfaces. In annual groups, the lower performances were observed in the estimation of inclined daily diffuse radiation, with maximum Root Mean Square Error to 3.89 MJ m(-2) d(-1) (43.65%) and adjustments around 62%. In estimates of global and direct components of solar radiation on inclined planes, both annual and monthly equations can be applied, with performance dependents to climatic conditions.

Estimativa da radiação global incidente em superfícies inclinadas por modelos isotrópicos e índice de claridade

O objetivo deste trabalho foi avaliar o desempenho de modelos isotrópicos de estimativa do total de radiação incidente em superfícies inclinadas e propor estimativas com base nas correlações entre os índices de claridade horizontais e inclinados, em diferentes condições de cobertura de céu, em Botucatu, SP. Foram avaliadas superfícies com inclinação de 12,85º, 22,85º e 32,85º, pelos modelos isotrópicos propostos por Liu & Jordan, Revfeim, Jimenez & Castro, Koronakis, a teoria Circunsolar, e a correlação entre os índices de claridade horizontais e inclinados, para diferentes condições de cobertura de céu. O banco de dados de radiação global utilizado corresponde ao período de 1998 a 2007, com intervalos de 4/1998 a 8/2001 para a inclinação de 22,85º, de 9/2001 a 2/2003 para 12,85º e de 1/2004 a 12/2007 para 32,85º. O desempenho dos modelos foi avaliado pelos indicadores estatísticos erro absoluto médio, raiz quadrada do quadrado médio do erro e índice d de Wilmott. Os modelos de Liu & Jordan, Koronakis e de Revfeim apresentaram os melhores desempenhos em dias nublados, em todas as inclinações. As coberturas de céu parcialmente difuso e parcialmente aberto, nos maiores ângulos de inclinação, apresentaram as maiores dispersões entre valores estimados e medidos, independentemente do modelo. As equações estatísticas apresentaram bons resultados em aplicações com agrupamentos de dados mensais.