Made available in DSpace on 2016-04-25T18:40:35Z (GMT). No. of bitstreams: 1 Rosana Buzian.pdf: 480723 bytes, checksum: ab8f6e96f6b37467a16c6a1b7233f9c0 (MD5) Previous issue date: 2008-11-26 / With the advent of globalization of the economy, the disclosure of accounting mark important role in the process of communication among its various users. The set of standards that causes such accounting information is different because the difference in beliefs, culture, nationalism among countries. In order to minimize the differences between the accounting standards of the participating countries of the global market, the harmonization of Accounting Standards represents an attempt to align the standards to local accounting standards with international standards, whose commitment to integration among the countries involved it is characterized as Convergence of Accounting Standards. In Brazil, the main measure adopted in this context of convergence was the adoption of Anteprojeto de Reformulação da Lei das Sociedades por Ações that, among the amendments proposed and approved, is replacing the DOAR by DFC, both financial in nature, but with different purposes. The DOAR shows the movement of working capital, while DFC specifies the effective cash receipt and output. Each of the two financial statements meet the needs of different users, depending on their usefulness for the decision, the capital of spin or movement of cash. Thus, this work aims to illustrate the purposes and points favorable and unfavorable for each of the demonstrations, besides clarifying the purpose of exchange of DOAR by DFC. We consider opportune the replacement of DOAR by DFC given the context of Harmonization of Accounting Standards, while providing better understanding of the user accounting information / Com o advento da globalização da economia, a divulgação das informações contábeis marca importante papel no processo de comunicação entre os seus diversos usuários. O conjunto de normas que origina essas informações contábeis é distinto dado a diferença de crenças, cultura, nacionalismo entre os países. Com o propósito de minimizar as diferenças existentes entre as normas contábeis dos países participantes desse mercado globalizado, a Harmonização das Normas Contábeis representa uma tentativa de alinhamento das normas locais às normas contábeis de padrão internacional, cujo compromisso de integração entre os países envolvidos caracteriza-se como Convergência das Normas Contábeis. No Brasil, a principal medida adotada neste contexto de Convergência foi a aprovação do Anteprojeto de Reformulação da Lei das Sociedades por Ações que, dentre as alterações propostas e aprovadas, está a substituição da DOAR pela DFC, ambas de caráter financeiro, porém com finalidades diversas. A DOAR mostra a movimentação do Capital de Giro, enquanto a DFC especifica as efetivas entradas e saídas de caixa. Cada uma das duas demonstrações contábeis atende às necessidades de usuários distintos, conforme a sua utilidade para a tomada de decisão, capital de giro ou movimentação de caixa. Assim, este trabalho tem por objetivo ilustrar as finalidades e os pontos favoráveis e desfavoráveis de cada uma das demonstrações, além de esclarecer o propósito de troca da DOAR pela DFC. Consideramos oportuna a substituição da DOAR pela DFC dado o contexto de Harmonização das Normas Contábeis, além de proporcionar melhor entendimento ao usuário da informação contábil

Modelos matemáticos são representações ou interpretações simplificadas da realidade ou uma representação de um fragmento de um sistema. As simulações destes fenômenos auxiliam na tomada de decisão da parte interessada, ou seja, aqueles que trabalham em uma área. A modelagem de um sistema de processos anaeróbios, como o tratamento de um efluente em reatores UASB (Upflow Anaerobic Sludge Blanket), auxilia os gestores destes sistemas na operação e no controle de estabilidade. O modelo ADM1 (Anaerobic Digestion Model Nº 1), criado pela IWA em 2002, simula o comportamento da digestão anaeróbia. Entretanto, este modelo não considera a hidrodinâmica do sistema como fator relevante no desempenho do processo. O estudo do comportamento do escoamento de efluente no interior de um reator é possível através de ensaios de hidrodinâmica. Estes são conduzidos, majoritariamente, por meio de experimentos laboratoriais que se utilizam de traçadores que, por sua vez, podem resultar em custos elevados. A Dinâmica de Fluidos Computacional (DFC) é uma área na mecânica dos fluidos que utiliza análises numéricas e algoritmos para solucionar e analisar problemas relacionados com escoamento de fluidos. Os softwares de DFC que resolvem estes algoritmos podem ser utilizados na simulação dos ensaios de hidrodinâmica. Foi utilizado nesta tese o pacote de DFC Ansys®, em que o software CFXTM foi o escolhido para realizar as simulações de escoamento. Um dos objetivos desta tese foi a validação desta simulação por meio de ensaios de laboratório e ensaios virtuais em um reator UASB em escala de bancada (1,5 L). Resultou-se, dessa comparação, em dados estatisticamente similares (teste U de Mann-Whitney), proporcionando validação do método. Após esta validação, simulou-se o mesmo tipo de ensaio para um reator UASB em formato de \"Y\" (escala piloto; 119,3 L). Foram simuladas três condições operacionais, em que se variou a vazão de alimentação, sendo esta função da carga orgânica volumétrica aplicada ao lodo (COV). As COV foram 7,5, 12,5 e 17,5 kgDQO m-3d-1. Obteve-se N-CSTR (número de reatores de mistura completa em série) igual a 11, 10 e 10 unidades para cada condição, respectivamente. A ferramenta de Dinâmica de Sistemas utiliza-se de uma abordagem de entendimento de modelos complexos e, por meio de ciclos de retroalimentação (feedback) e estoques e fluxos (stocks and flows), demonstra que modelos aparentemente simples podem ser muito complexos. Existem vários softwares de Dinâmica de Sistemas e neles podem ser implementados os mais variados modelos. Utilizando o software Vensim PLE®, modelou-se a digestão anaeróbia do ácido acético por meio de equações baseadas no modelo de cinética enzimática de Monod e no modelo de digestão anaeróbia ADM1. Considerou-se as taxas de consumo de substrato e crescimento de biomassa bacteriana, a inibição causada pelo pH e a quantidade de alcalinizante necessária para atingir o pH desejado deste meio. De forma complementar, integrou-se um modelo de cálculo de alcalinidade do meio e, desta forma, foi possível determinar as concentrações de cada espécie que confere alcalinidade ao meio, considerando o equilíbrio do carbonato. Denominou-se esta modelação (DFC e dinâmica de sistemas) de Modelo Hidro-bioquímico do processamento anaeróbio. Os resultados obtidos por Del Nery et al. (2016) corroboraram com os obtidos nesta tese. / Mathematical models are representations and simplified interpretations of reality or a representation of a system fragment. The modeling of anaerobic processes, such as wastewater treatment in UASB (Upflow Anaerobic Sludge Blanket) reactors, helps managers in the operation of these systems and stability control. The Anaerobic Digestion Model No. 1 (ADM1), created by IWA in 2002, simulates the behavior of anaerobic digestion. However, this model does not consider the system hydrodynamics as a relevant factor in the performance of the process. The effluent flow behavior studies on the reactor inside is possible by hydrodynamic tests. These are conducted through laboratory experiments that uses tracers and this can result in high costs in the conduct of the tests. The Computational Fluid Dynamics (CFD) is an area in fluid mechanics that uses numerical analysis and algorithms to solve and analyze problems related to fluid flow. CFD software can be used to simulate the hydrodynamics assays. It was used in this thesis Ansys® workbench, wherein the CFXTM software was chosen to perform CFD flow simulations. One objective of this thesis was to validate the CFD simulation through laboratory and virtual testing in a UASB bench scale (1.5 liters). In this comparison, it resulted in similar data statistically (Mann-Whitney U test). After validation of the hydrodynamic test, was simulated the same type of assay for an UASB reactor \"Y\" shaped (pilot scale; = 82.27 liters working volume). The test result was N-CSTR (number of complete mixing reactors in series) equal to 4 units, considering a 103.9 liters per day of feed flow (hydraulic retention time of 19 hours). The system dynamics tool makes use of understanding approach of complex models and, through feedback loops and stocks and flows, shows that seemingly simple models can be very complex. There are several system dynamics software and most varied models can be implemented. Using Vensim PLE® software, it was developed an acetate anaerobic digestion model (in this case acetic acid) via equations based on the Monod and ADM1 model. It was considered for the hydro-biochemical modeling, substrate consumption and growth of bacterial biomass rates, the pH inhibition and the amount of alkalizing necessary to achieve the desired pH of the medium. Complementarily, integrated into a calculation alkalinity model of the medium and thus it was possible to determine the concentrations of each species imparts environment alkalinity, considering the carbonate balance.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2018-03-21T12:35:07Z No. of bitstreams: 1 KellySivocySampaioTeixeira_TESE.pdf: 2385798 bytes, checksum: ad5dc195f2ccb1f7300d4f04dc565b8f (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2018-03-23T13:54:08Z (GMT) No. of bitstreams: 1 KellySivocySampaioTeixeira_TESE.pdf: 2385798 bytes, checksum: ad5dc195f2ccb1f7300d4f04dc565b8f (MD5) / Made available in DSpace on 2018-03-23T13:54:08Z (GMT). No. of bitstreams: 1 KellySivocySampaioTeixeira_TESE.pdf: 2385798 bytes, checksum: ad5dc195f2ccb1f7300d4f04dc565b8f (MD5) Previous issue date: 2017-03-29 / O Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico - CNPq / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES) / A Organiza??o Mundial de Sa?de (OMS) sugere que o tratamento da tuberculose (TB) seja realizado atrav?s da terapia que consiste na associa??o de quatro f?rmacos: rifampicina, isoniazida, pirazinamida e etambutol. Com isso o tratamento ? melhor aceito tendo uma maior ades?o do paciente ? terapia prescrita. Levando-se em considera??o que a metodologia utilizada para o doseamento de um f?rmaco na presen?a de excipientes e outros f?rmacos ? a cromatografia l?quida de alta efici?ncia (CLAE) que ? sabidamente trabalhosa, de alto custo e destrutiva, foi proposta desse trabalho o desenvolvimento e valida??o de um modelo de calibra??o multivariada em associa??o com a t?cnica de espectroscopia no infravermelho pr?ximo (NIR) para determina??o simult?nea de rifampicina, isoniazida, pirazinamida e etambutol que fosse mais simples, r?pida, de baixo custo, n?o destrutiva e que n?o utilizasse solventes org?nicos, contribuindo assim com o meio ambiente. Sendo, portanto, ferramenta de otimiza??o para o controle de qualidade deste medicamento. Nesse trabalho foi utilizado o m?todo por NIR ? PLS (regress?o de m?nimos quadrados parciais) onde as misturas dos quatro f?rmacos foram realizadas com base no planejamento experimental do tipo composto central elaborado pelo programa Statistica 13 (StatSoft Inc.). Essas misturas foram lidas na faixa de 10.000 a 4.000 cm-1 utilizando um espectrofot?metro Infravermelho (IRPrestige-21 - Shimadzu) com resolu??o de 4 cm-1, 20 varreduras, temperatura e umidade controladas. As an?lises envolvendo CLAE foram realizadas em um cromat?grafo (Hitachi ? Elite Ultra), equipado com coluna C18 (15 cm x 4,6 mm ? ACE-5) e (25 cm x 4,6 mm ? Luna - Phenomenex) e detector UV (matriz de diodo), utilizando o m?todo de refer?ncia descrito na farmacopeia internacional 15? edi??o. Ao final, todos os dados foram tratados por ferramentas computacionais de an?lise multivariada, utilizando PLS atrav?s do programa pirouette 3.11 (Infometrix, Inc.). As sele??es de vari?veis foram realizadas pelo programa QSAR modeling. Foi realizada valida??o cruzada pelo m?todo leave-one-out e estimativa de figuras de m?rito como linearidade, precis?o e exatid?o foram demonstradas nos quatro modelos propostos. Na avalia??o das amostras comerciais pelos modelos de calibra??o multivariada em associa??o com a espectroscopia no infravermelho pr?ximo (NIR) desenvolvidos foram capazes de determinar simultaneamente os quatro f?rmacos, apresentando dados estatisticamente equivalentes aos obtidos por CLAE. / The World Health Organization (WHO) suggests that treatment of tuberculosis (TB) should be done through a combination of four drugs: rifampicin, isoniazid, pyrazinamide and ethambutol. With this the treatment is better accepted having a greater adhesion of the patient to the prescribed therapy. Taking into account that the methodology used for the determination of a drug in the presence of excipients and other drugs is high-performance liquid chromatography (HPLC), which is known to be laborious, expensive and destructive. Validation of a multivariate calibration model in association with the near infrared spectroscopy (NIR) technique for the simultaneous determination of rifampicin, isoniazid, pyrazinamide and ethambutol that was simpler, faster, low cost, non destructive and did not use organic solventes, thus contributing to the environment. Therefore, it is an optimization tool for the quality control of this medicine. In this work, the NIR - PLS (partial least squares regression) method was used where the mixtures of the four drugs were performed based on the experimental design of the central composite type elaborated by the program Statistica 13 (StatSoft Inc.). These mixtures were read in the 10,000 to 4,000 cm-1 range using an infrared (IRPrestige-21 - Shimadzu) spectrophotometer with 4 cm-1 resolution, 20 sweeps, controlled temperature and humidity. The analyzes involving HPLC were performed in a chromatograph (Hitachi - Elite Ultra) equipped with a C18 column (15 cm x 4.6 mm - ACE - 5) and (25 cm x 4.6 mm - Luna - Phenomenex) and UV detector (Diode array) using the reference method described in the International Pharmacopoeia 15th Edition. At the end, all data were treated by computational tools of multivariate analysis, using PLS through the program pirouette 3.11 (Infometrix, Inc.). The selections of variables were performed by the QSAR modeling program. Cross-validation was performed by the leave-one-out method and estimation of merit figures such as linearity, precision and accuracy were demonstrated in the four proposed models. In the evaluation of the commercial samples by the multivariate calibration models in association with the near infrared spectroscopy (NIR), they were able to simultaneously determine the four drugs, presenting data statistically equivalent to those obtained by HPLC.

En raison de ses avantages inhérents, tels que son faible coût, sa fiabilité élevée, sa capacité de fonctionnement à grande vitesse et en environnements difficiles, la machine à réluctance variable (MRV) est une solution attrayante pour l'industrie automobile. Cependant, la traction automobile est une application pour laquelle le comportement acoustique du groupe motopropulseur doit être particulièrement considéré, dans l'optique de ne pas dégrader le confort des passagers. Afin de rendre la MRV compétitive pour cette application automobile, le travail présenté se concentre sur plusieurs méthodes de contrôle cherchant à améliorer le comportement acoustique des MRV en réduisant les vibrations d'origine électromagnétique. Un modèle multi-physique électromagnétique / mécanique semi-analytique est proposé à partir de résultats de simulation numérique obtenus par la méthode des éléments finis. Ce modèle multiphysique est composé de modèles électromagnétiques et structurels, qui sont reliés par la composante radiale de la force électromagnétique. Deux méthodes de contrôle sont ensuite proposées. La première réduit la vibration en faisant varier l'angle de coupure du courant, la fréquence du la variation étant basée sur les propriétés mécaniques de la structure MRV. De plus, une fonction aléatoire uniformément distribuée est introduite pour éviter une composante fréquentielle locale de forte vibration. Une seconde méthode est basée sur le contrôle direct de la force (DFC), qui vise à obtenir une force radiale globale plus douce pour réduire les vibrations. Un adaptateur de courant de référence (RCA) est proposé pour limiter l'ondulation de couple introduite par le DFC, provoquée par l'absence de limitation de courant. Cette seconde méthode de réduction des vibrations appelée DFC & RCA est évaluée par des tests expérimentaux utilisant un prototype de MRV 8/6 afin de montrer sa pertinence. Une solution de partitionnement hardware/software est proposée pour implémenter cette méthode sur une carte FPGA utilisée en combinaison avec un microprocesseur. / Due to its inherent advantages Switched Reluctance Machine (SRM) are appealing to the automotive industry. However, automotive traction is a very noise sensitive application where the acoustic behavior of the power train may be the distinction between market success and market failure. To make SRM more competitive in the automotive application, this work will focus on the control strategy to improve the acoustic behavior of SRM by vibration reduction. A semi-analytical electromagnetic/structural multi-physics model is proposed based on the simulation results of numerical computation. This multi-physics model is composed by electromagnetic and structural models, which are connected by the radial force. Two control strategies are proposed. The first strategy to improve the acoustic behavior of SRM by vibration reduction. A semi-analytical electromagnetic/ structural multi-physics model is proposed based on the simulation results of numerical computation. This multi-physics model is composed by electromagnetic and structural models, which are connected by the radial force. Two control strategies are proposed. The first one reduces the vibration by varying the turn-off angle, the frequency of the variable signal is based on the mechanical property of switched reluctance machine. Besides, an uniformly distributed random function is introduced to avoid local high vibration component. Another one is based on the Direct Force Control (DFC), which aims to obtain a smoother total radial force to reduce the vibration. An reference current adapter (RCA) is proposed to limit the torque ripple introduced by the DFC, which is caused by the absence of the current limitation. The second vibration reduction strategy named DFC&RCA is evaluated by experimental tests using an 8/6 SRM prototype. A hardware/software partitioning solution is proposed to implement this method, where FPGA board is used combined with a Microprocessor.

Examensarbetet inom produktutveckling – konstruktion utfördes under perioden februari till juni 2013 och omfattar 15 högskolepoäng (C-nivå), och är den slutliga kursen inom högskoleingenjörsprogrammet Innovation och produktdesign. Examensarbetet behandlade problematiken kring produktionsanpassning och kostnadsoptimering av två stycken elektromagnetiska omrörare vid företaget ABB, Process Automation, Metallurgy i Västerås. Efter kontakt med handledaren från ABB, Jan-Erik Eriksson, påbörjades projektarbetet med att tillverkningsanpassa konstruktionen av produkterna ORD 43P och EM Stabilizer. För att åstadkomma kostnadsoptimerad och produktionsanpassad konstruktion tillämpade författarna följande produktutvecklingsverktyg: Design for Cost, Design for Manufacture och Design for Assembly. För att kontrollera att konstruktionen blev optimal, men också att den inte brister under belastning använde examensarbetarna det datorbaserade hållfasthetsverktyget finita elementmetoden i CAD-programmet SolidWorks. Val av komponenter baserades på komponenternas pris per kilo. För att välja det optimala materialet, det vill säga högsta hållfasthet till lägsta pris använde författarna materialdatabasprogrammet CES EduPack. De utvalda materialen från programmet kunde inte författarna påfinna som standard på marknaden, varför författarna ändrade strategi till att jämföra och välja material utifrån marknadsundersökning av standardmaterial hos leverantörer.   ORD 43Ps komponenter optimerades konstruktionsmässigt gentemot befintliga komponenter och härvstag och isolerplattor kostnadsreducerades markant. Komponenten stomme grundutförande undersöktes översiktligt.  Genom att produktutveckla komponenterna härvstag, isolerplattor och stomme grundutförande minskade kostnaderna för ORD 43P med 2,47 %.  Författarna ansåg att ORD 43Ps totala kostnader kan minska mellan 10-25 % eftersom många av dess komponenter är överdimensionerade och består av dyrare material än vad som krävs.  EM Stabilizer’s komponenter, lock och tryckluftsslang, utformades med optimal konstruktion och kostnadsreducerades.  Genom att produktutveckla komponenterna lock och tryckluftsslang minskade kostnaderna för EM Stabilizer med 1,3 %.  Författarna förmodar att EM Stabilizer’s kostnader kan minska, eftersom den är relativt ny på marknaden. ABB vill säkerställa att produkten uppnår sin garanterade livslängd genom att överdimensionera många av produktens komponenter och använda dyrare material än vad som är nödvändigt. / The thesis in product development – design was carried out between February and June 2013 and includes 15 credits (C-level), and is the final course of the Bachelor Program in Engineering, Innovation and Product Design.  The thesis dealt with the problem of adaptation to production and cost optimization of two pieces of electromagnetic stirrers at the company ABB, Process Automation, Metallurgy in Västerås. After contact with the supervisor from ABB, Jan-Erik Eriksson, the project work commenced to adapt the manufacturing design of the product ORD 43P and EM Stabilizer. To achieve cost-optimized production and production adapted design, the authors applied the following product development tools: Design for Cost, Design for Manufacture and Design for Assembly. To verify that the design was optimal, but also that it did not break during stress, the authors used the computer based module finite element method of the CAD program SolidWorks.  The selection of components was based on the component’s price per kilo.  To select the optimum material, that is high strength and affordable, the authors used the material database software CES EduPack. The materials selected from CES EduPack could not be found by the authors as standard material at the market. Therefore, the authors changed strategy to compare and select materials based on market research of standard materials with suppliers. The components of ORD 43P were optimized in terms of design in comparison with existing components coil bracket and insulation boards. They were also cost reduced significantly. The component frame base was examined briefly.  Through product development the components coil bracket, insulating boards and frame base the total cost of ORD 43P was reduced by 2,47 %.  The authors found that the total cost of ORD 43P could be reduced between 10-25 % as many of its components are oversized and made ​​of more expensive materials than needed.  The components of EM Stabilizer, cover and pneumatic hose, were designed with optimum design and was cost reduced.Through product development the components cover and pneumatic hose the costs of EM stabilizer were reduced by 1,3 %.  The authors assume that the costs of the EM Stabilizer can be reduced, because it is relatively new at the market. ABB want to ensure that the product reach its guaranteed life by over-sizing many of the components of the product and use more expensive material than necessary. / Kostnadssänkningsprojekt