Consultoria de gestão operacional e gestão da formação

Relatório de estágio apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do título de Mestre em Auditoria Orientada por Dr. Rodrigo Carvalho Coorientador: Dr. José Rui Dias

Manual de procedimentos administrativos para projetos financiados

Trabalho de Projeto apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação da Professora Doutora Alcina Augusta Sena Portugal Dias

A contribuição das auditorias de natureza operacionais na preparação do TCE-RJ para atender às demandas do novo paradigma público administrativo da administração gerencial

It is difficult to be precise as to the history of auditing. Everyone who has the responsibility to verify the legitimacy of economic-financial data and answer to one¿s superior may be considered to be an auditor. Verbal audit reports were used during the time of the Roman Empire. In the current world, public administration applies advanced auditing techniques. Brazil is going through a complex process of change in regard to breaking away from the present bureaucratic administrative model toward the management administrative model. Consequently, the procedures of Brazil¿s Audit Courts are adapting to a new administrative paradigm outlined in this study. Operational audits were analyzed beginning with the theoretical basis and presuppositions in the defined context and compared with the traditional audit model, identifying possible contributions to the management administrative model. This qualitative research seeks to explore such contributions beginning with a critical reading of the research of six operational type audits made in the Federal area by the Audit Court, but does not intend to be strictly classified as a theoretical-critical basis to the extent and depth that a study of this type requires, nevertheless, it intends to approach this position. The results obtained of the systematic reading and criticism of the implemented procedures and the filed final reports of the six examples studied demonstrated that they are a model of operational audits with emphasis on the actions of public administrators ¿ evaluating the aspects of competence, productivity and effectiveness of the public administration ¿ not just to be adequate, but essential to the operation of management administration. The final considerations highlight the basic presupposition of management administration, that is, the accountability of public management based on the results of its management obtained with the use of operational audit techniques, seeking the expected rigor of public management in benefit of society.

Análise da viabilidade do sistema de auditorias de obras públicas do Tribunal de Contas do Estado do Rio de Janeiro à luz do modelo de sistema viável

The Brazilian public administration must act with efficiency, developing its activities with readiness and minimizing the use of resources. However, it has not been being able to work with increasing demand in solve complex problems. Tribunal de Contas do Estado do Rio de Janeiro (TCERJ) is the entity responsible for the operational audit of the public institutions of Rio de Janeiro State and its Municipals districts, except for the Capital. It has detected itself that the society demand is superior to its operational capacity of assistance. This dissertation tries to know if the public works audits system adopted by TCERJ could be considered a viable system. Considering that the systems approaches represents the key to work with a reality more and more complex, the Viable System Modelo (VSM) was adopted as reference, having been developed by Stafford Beer with cybernetics basis. Finally, taking VSM as reference in the normative level, it could be affirmed that the studied system is not a viable system to verify that, the studied system is not a viable system yet.

Auditoria operacional aplicada a sistemas municipais de saúde: um estudo a partir da experiência do Tribunal de Contas do Estado do Rio de Janeiro

This research aimed at evaluating the efficiency of a specific model of operational auditing, created to audit municipal health systems, which are part of the Sistema Único de Saúde in the State of Rio de Janeiro, the AOSMS. Thus, it attempted to find out whether they represent a valid method of auditing the performance of SUS in the State of Rio de Janeiro based on the isolated or combined utilization of efficiency and efficacy criteria, and to finalize, how the AOSMS may contribute to the improvement of the municipal management of SUS. The study is based on two references axes, as follows: criteria and paradigms of operational auditing according to what International Organization of Supreme Audit Institutions (INTOSAI) understands about this methodology and the evaluation method of health services proposed by Avedis Donabedian, based on the triad structure, process and result. The work consisted initially in verifying compatibility and evaluating potential of the parameters that constitute the AOSMS with the adopted references, in the light of the basic principles that inform the Brazilian Sistema Único de Saúde and afterwards in the submission of these parameters to the analytic categories created in this study with the intent of checking its adequacy and pertinacity to analyze public health systems. In order to reach its objective the research used the case study strategy of the TCE-RJ experience of holding operational audit in 39 municipal health systems in the State of Rio de Janeiro developed between 2000 and 2007. The result confirmed the hypothesis of the study and revealed how the AOSMS, considered as a valid methodology for its finality, may contribute for the improvement of the municipal management of SUS, reaffirming the potential of operational auditing to proceed with the evaluation of the performance of the Sistema Único de Saúde in the angle of external control, considering however that its application in Brazil, because of the external control model constitutionally adopted, must pass through due sociological reduction2.

Metodología de evaluación de la gestión del conocimiento corporativo dentro del contexto del Modelo Suricata : aplicaciones

Programa de doctorado: Tecnologías de la Información y sus Aplicaciones

Road Safety Audit for IA 28 from the South Corporate Limits of Norwalk in Warren County through the IA 5 Interchange in Polk County, Iowa, November 2012

In response to local concerns, the Iowa Department of Transportation (DOT) requested a road safety audit (RSA) for the IA Highway 28 corridor through the City of Norwalk in Warren County, Iowa, from the south corporate limits of Norwalk through the IA 5 interchange in Polk County, Iowa. The audit included meeting with City staff to discuss concerns, review crash history and operational issues, observe the route under daylight and nighttime conditions, and analyze available data. This report outlines the findings and recommendations of the audit team for addressing the safety concerns and operational matters along this corridor.

Direct Computation of Operational Matrices for Polynomial Bases

Several numerical methods for boundary value problems use integral and differential operational matrices, expressed in polynomial bases in a Hilbert space of functions. This work presents a sequence of matrix operations allowing a direct computation of operational matrices for polynomial bases, orthogonal or not, starting with any previously known reference matrix. Furthermore, it shows how to obtain the reference matrix for a chosen polynomial base. The results presented here can be applied not only for integration and differentiation, but also for any linear operation.

Multi-objective analysis of impacts of distributed generation placement on the operational characteristics of networks for distribution system planning

Recent advances in energy technology generation and new directions in electricity regulation have made distributed generation (DG) more widespread, with consequent significant impacts on the operational characteristics of distribution networks. For this reason, new methods for identifying such impacts are needed, together with research and development of new tools and resources to maintain and facilitate continued expansion towards DG. This paper presents a study aimed at determining appropriate DG sites for distribution systems. The main considerations which determine DG sites are also presented, together with an account of the advantages gained from correct DG placement. The paper intends to define some quantitative and qualitative parameters evaluated by Digsilent (R), GARP3 (R) and DSA-GD software. A multi-objective approach based on the Bellman-Zadeh algorithm and fuzzy logic is used to determine appropriate DG sites. The study also aims to find acceptable DG locations both for distribution system feeders, as well as for nodes inside a given feeder. (C) 2010 Elsevier Ltd. All rights reserved.

Influence of the Operational Constraints in the Active Transmission Losses Allocation via Lagrange Multipliers

This paper presents an approach for the active transmission losses allocation between the agents of the system. The approach uses the primal and dual variable information of the Optimal Power Flow in the losses allocation strategy. The allocation coefficients are determined via Lagrange multipliers. The paper emphasizes the necessity to consider the operational constraints and parameters of the systems in the problem solution. An example, for a 3-bus system is presented in details, as well as a comparative test with the main allocation methods. Case studies on the IEEE 14-bus systems are carried out to verify the influence of the constraints and parameters of the system in the losses allocation.

Physical-chemical and operational performance of an anaerobic baffled reactor (ABR) treating swine wastewater

Since hog raising concentrates a huge amount of swine manure in small areas, it is considered by the environmental government organizations to be one of the most potentially pollutant activities. Therefore the main objective of this research was to evaluate by operational criteria and removal efficiency, the performance of a Anaerobic Baffled Reactor (ABR), working as a biological pre-treatment of swine culture effluents. The physical-chemical analyses carried out were: total COD, BOD(5), total solids (TS), fix (TFS) and volatiles (TVS), temperature, pH, total Kjeldahl nitrogen, phosphorus, total acidity and alkalinity. The ABR unit worked with an average efficiency of 65.2 and 76.2%, respectively, concerning total COD and BOD(5), with a hydraulic retention time (HRT) about 15 hours. The results for volumetric organic loading rate (VOLR), organic loading rate (OLR) and hydraulic loading rate (HLR) were: 4.46 kg BOD m(-3) day(-1); 1.81 kg BOD(5) kg TVS(-1) day(-1) and 1.57 m(3) m(-3) day(-1), respectively. The average efficiency of the whole treatment system for total COD and BOD(5) removal were 66.5 and 77.8%, showing an adequate performance in removing die organic matter from swine wastewater.

A novel approach for Modeling the steady-state VSC-based multiline FACTS controllers and their operational constraints

A new, simple approach for modeling and assessing the operation and response of the multiline voltage-source controller (VSC)-based flexible ac transmission system controllers, namely the generalized interline power-flow controller (GIPFC) and the interline power-flow controller (IPFC), is presented in this paper. The model and the analysis developed are based on the converters` power balance method which makes use of the d-q orthogonal coordinates to thereafter present a direct solution for these controllers through a quadratic equation. The main constraints and limitations that such devices present while controlling the two independent ac systems considered, will also be evaluated. In order to examine and validate the steady-state model initially proposed, a phase-shift VSC-based GIPFC was also built in the Alternate Transients Program program whose results are also included in this paper. Where applicable, a comparative evaluation between the GIPFC and the IPFC is also presented.

An air-standard cycle and a thermodynamic perspective on operational limits of Ranque-Hilsh or vortex tubes

A Thermodynamic air-standard cycle was envisaged for Ranque-Hilsh (R-H) or Vortex Tubes to provide relevant Thermodynamic analysis and tools for setting operating limits according to the conservation laws of mass and energy, as well as the constraint of the Second Law of Thermodynamics. The study used an integral or control volume approach and resulted in establishing working equations for evaluating the performance of an R-H tube. The work proved that the coefficient of performance does not depend on the R-H tube operating mode, i.e., the same value is obtained independently if the R-H tube operates either as a heat pump or as a refrigeration device. It was also shown that the isentropic coefficient of performance displays optima values of cold and hot mass fractions for a given operating pressure ratio. Finally, the study was concluded by comparing the present analysis with some experimental data available in the literature for operating pressures ranging 2-11 atm. (C) 2010 Elsevier Ltd and IIR. All rights reserved.

In-Line Monitoring of Particle Size during Emulsion Polymerization under Different Operational Conditions using NIR Spectroscopy

In the present work, the sensitivity of NIR spectroscopy toward the evolution of particle size was studied during emulsion homopolymerization of styrene (Sty) and emulsion copolymerization of vinyl acetate-butyl acrylate conducted in a semibatch stirred tank and a tubular pulsed sieve plate reactor, respectively. All NIR spectra were collected online with a transflectance probe immersed into the reaction medium. The spectral range used for the NIR monitoring was from 9 500 to 13 000 cm(-1), where the absorbance of the chemical components present is minimal and the changes in the NIR spectrum can be ascribed to the effects of light scattering by the polymer particles. Off-line measurements of the average diameter of the polymer particles by DLS were used as reference values for the development of the multi-variate NIR calibration models based on partial least squares. Results indicated that, in the spectral range studied, it is possible to monitor the evolution of the average size of the polymer particles during emulsion polymerization reactions. The inclusion of an additional spectral range, from 5 701 to 6 447 cm(-1), containing information on absorbances (""chemical information"") in the calibration models was also evaluated.

Optimized harvest scheduling in eucalyptus plantations under operational, spatial and climatic constraints

The representation of sustainability concerns in industrial forests management plans, in relation to environmental, social and economic aspects, involve a great amount of details when analyzing and understanding the interaction among these aspects to reduce possible future impacts. At the tactical and operational planning levels, methods based on generic assumptions usually provide non-realistic solutions, impairing the decision making process. This study is aimed at improving current operational harvesting planning techniques, through the development of a mixed integer goal programming model. This allows the evaluation of different scenarios, subject to environmental and supply constraints, increase of operational capacity, and the spatial consequences of dispatching harvest crews to certain distances over the evaluation period. As a result, a set of performance indicators was selected to evaluate all optimal solutions provided to different possible scenarios and combinations of these scenarios, and to compare these outcomes with the real results observed by the mill in the study case area. Results showed that it is possible to elaborate a linear programming model that adequately represents harvesting limitations, production aspects and environmental and supply constraints. The comparison involving the evaluated scenarios and the real observed results showed the advantage of using more holistic approaches and that it is possible to improve the quality of the planning recommendations using linear programming techniques.