Orientador: Iris Bento da Silva / Dissertação (mestrado profissional) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecânica / Made available in DSpace on 2018-08-19T06:21:52Z (GMT). No. of bitstreams: 1 Nikititz_Laercio_M.pdf: 4752044 bytes, checksum: 849738f911f24b0ca9fae4423c9406f7 (MD5) Previous issue date: 2011 / Resumo: O presente trabalho consiste em uma análise do sistema de controle e rastreabilidade de processo usado para o funcionamento da linha de montagem de motores diesel HS (high speed) na fábrica da MWM International Motores na planta de Canoas/Brasil. O objetivo da análise é detectar as oportunidades de melhorias a serem implementadas no processo, através de mudanças nesse sistema, tornando o processo mais confiável em termos de qualidade do produto fabricado. A metodologia usada para desenvolvimento deste trabalho é a de pesquisa-ação, na qual foi selecionada uma linha de montagem como alvo de estudo. O levantamento de dados inclui a descrição do sistema utilizado, o fluxo do processo em estudo, dados de ocorrências de interrupções e desvios de fluxo normal de processo o histórico de implantação do atual sistema, um comparativo entre versões inicial, nova versão e versão futura, um mapeamento do processo conectado ao sistema e coleta e estratificação de dados de entradas e saídas do processo em cada estação de trabalho. É realizado um estudo de modos e efeitos potenciais de falha com uso da ferramenta PFMEA (análise dos modos e efeitos de falha potencial de processo) e uma pesquisa sobre fundamentos de sistemas poka-yoke e TI em linhas de montagem direcionado à indústria automobilística. O resultado é uma lista de melhorias implementadas, melhorias piloto e suas discussões e oportunidades de melhoria futura a fim de reduzir a vulnerabilidade, em termos de qualidade, do processo produtivo de montagem de motores diesel na linha HS e também de rastreabilidade de dados e aproveitamento de relatórios diversos / Abstract: This study aims an analysis of the process control system and traceability for the assembly line of diesel engines HS (high speed) in the MWM plant at Canoas / Brazil. The goal of analysis is to identify opportunities for improvements to be implemented in the process through changes in the system making the assembly process more reliable in terms of quality of manufactured product. The methodology used for this work is the development of an action research, in which were selected an assembly line as the subject of study. The survey includes a description of the system used, the process flow in the study, data instances of interruptions and deviations from the normal flow of the historical process of implementing the current system. An initial comparison between versions, the new version and future version, a process mapping system and connected to the collection and stratification of data inputs and outputs of the process on each workstation. It is a study of modes and the potential effects of failure with use of the tool PFMEA (process failure mode and effects analysis) and a survey concerning the base of error proofing systems and IT on the assembly lines steering to automobile industry. The result is a list of improvements implemented, improved pilot and his discussions and opportunities for improvement in order to reduce vulnerability in terms of quality of the production process diesel engine assembly line in HS and also the traceability of data and utilization data several reports / Mestrado / Manufatura / Mestre em Engenharia Automobilistica

The diploma thesis aims to evaluate a proposed amendment to Act No. 565/1990 Coll. Local Fees. This amendment proposes changes to two local fees, while the diploma thesis is focused on a fee from the accommodation capacity. The subject of this work is an analysis of the local fee from the accommodation capacity in selected twenty cities in Cheb district. Therefore, the first part of the thesis explains the system of local fees in the Czech Republic, describes the historical development of local fees and delimits the difference between the concepts of tax and fee. Subsequently, the basic terms necessary for understanding the given issue are defined, such as municipality budget, elements of local fees, generally binding decree and the last part theoretically defines the amount of accommodation capacity itself. The practical part of the thesis focuses on ten selected towns in the Cheb District, which collect the fee from the accommodation capacity and also focuses on ten selected towns from the district town of Cheb which do not charge for the accommodation capacity. The conclusion of this work is focused on summing up knowledge of the local fee from the accommodation capacity of individual cities and on the basis of them evaluates the proposed amendment.

The purpose of this study is to compare the perceptions of two groups of student personnel administrators (chief student affairs officers or deans of students and directors of student activities) with respect to current and expected student activity fee policies and procedures in four-year public institutions of higher education in the United States. The comparison is based on the demographic variables of position held, number of years experience in student personnel administration, and geographical location of the institutions by region.

This diploma thesis focuses on the methodology introduction of master franchise. In a particular market Czech Republic and market with car services specifies the steps in the implementation of new licenses on the market. It also contains specific business plan drawn up directly to the network service stations operating under one brand.

Abstract The only observable outcome of the audit process is normally the issued audit report, which, at least in its standard form, does not contain much information about audit quality (Balsam et al. 2003). Auditor quality is multidimensional and inherently unobservable, and there is no single auditor characteristic that can be used as a proxy for it. In the absence of direct measures for quality, audit consumers must assess the quality by using quality surrogates, or the overall reputation of an auditor (e.g. Shapiro 1983, Riley 2001). The purpose of this dissertation is to enhance our understanding of the determinants and implications of quality-differentiated audits through four inter-related essays. The findings of the essays shed light on the various ways in which client firms strive to signal high audit and consequent earnings quality. From the supply-side perspective, the essays of this dissertation provide evidence how some (individual) auditors have been able to establish a reputation higher than the generic reputation. Importantly, this dissertation adds to the ongoing debate about the regulator changes and initiatives in the European Union and the U.S.A. requiring disclosure of engagement partner identity. The rationale behind such a requirement is that it could bring within investors’ reach greater transparency and accountability in the auditing process thereby helping to restore investor confidence in the capital markets. Consistent with this rationale, the results of this dissertation support the view that audit markets (and/or firm insiders) infer audit quality, at least to some extent, from the characteristics of the individual audit partner in charge.

This thesis deals with local fees and real estate taxes in the town of Kamenice nad Lipou. The first, theoretic part of thesis describes present legislative adjustments of local fees and taxation of real estate in the Czech Republic. After it given to the situation in the specific town. In this practical part analyzes the development of the individual fees and real estate taxes in the period between 2005 and 2011 and then the predication of development in 2012.

Orientador: Iris Bento da Silva / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecanica / Made available in DSpace on 2018-08-14T12:55:03Z (GMT). No. of bitstreams: 1 Barbosa_MarcioLucianoGoncalves_M.pdf: 9009969 bytes, checksum: b57e8a5f10e2ca0387dd626ea9c925c8 (MD5) Previous issue date: 2009 / Resumo: De uma maneira geral as indústrias estão a cada dia buscando ser mais eficazes no atendimento a seus clientes. Muitas empresas atuam em segmentos em que seu produto ou família de produtos seguem um padrão de manufatura. Diante desse fato verifica-se que as plantas não têm muita diferença, são muito semelhantes, favorecendo a diminuição das diferenças entre os concorrentes tanto no produto quanto nos processos utilizados. O presente trabalho foi realizado utilizando-se o método de pesquisa objetiva exploratória, através de procedimentos bibliográficos, de natureza quantitativa e qualitativa, realizada em campo, com a coleta de dados através do método pesquisa-ação. Tem como objetivo fornecer um método de implementação aplicável, que possibilite a melhoria da manufatura de produtos ou família de produtos por toda a cadeia de fluxo de valor de forma detalhada e estruturada, baseada nos princípios e práticas enxutas. Observou-se em uma fábrica de hidrômetros, objeto de estudo, que se podem aplicar todas as fases do método elaborado na sequência do processo de melhoria: enxugamento, aprimoramento e inovação; proporcionando ganhos significativos no produto final em relação à qualidade e produtividade. Na qualidade alcançou nível quase zero de rejeição, na produtividade diminuição de 65% de seu lead-time e 36% na mão-de-obra direta. Além de outras melhorias aplicadas em equipamentos, dispositivos, layout, métodos de controle da produção, de inspeção, de teste do produto, células de trabalho, entre outros. Dessa forma, o referido estudo abre um canal que possibilita a obtenção de avanços satisfatórios para melhoria da manufatura através do uso dos princípios enxutos, mostrando que o método elaborado aplicado é bastante promissor. / Abstract: In general the industries day by day are searching to be more efficient in customers' attendance. Many companies act in segments where their products or line of products follow a standard manufacturing. Regarding this, we can notice that the plants are similar and they have decreased the difference among competitors, not only in the product but also in the used processes. The present paper was done considering the objective research method, throughout bibliographical procedures, of quantitative and qualitative targets collected in field and the data collected by the research-action method. It aims to supply a method (way) to implement for all purposes and becomes possible the manufacture of products improvement or line of products, including all the activities contained in the value, chain of the process in a structured way; based in the practical and lean principles. It was observed in a plant of manufactures hydrometers, study object, that in can be applied all the phases of the method described in the sequence of improving process are: the reduction, the improvement and the innovation. They also provided significant profits to final product, such as: decreasing the level of rejection almost to zero, reduction in 65% of its leadtime and 36% in the in-house staff, capacity of production equivalent in two turns, considered increase of performance and quality. Beyond the improvement applied in equipment, devices, layout, methods of control production, inspection, test of the product, cells of work, among others. This way, the related study opens a path that obtains of satisfactory advances for improvement of the manufacture through the lean principles, showing that the method elaborated is sufficiently promising. / Mestrado / Materiais e Processos de Fabricação / Mestre em Engenharia Mecânica

The diploma thesis is focused on the determining the fees of designers, engineers and technicians in construction engineering. The introduction of the thesis defines the fee, the eligible costs, the fee zones or the budget. In order to determine the fee, historical and current expert publications were presented in detail, according to which the calculation of fees is determined. Based on the publications, these methods were applied to three model examples and then the results were compared. In addition, a short questionnaire is included in the thesis, where asked designers, engineers or technicians present a calculation method or a combination of the methods they use to determine their fees. On the basis of these facts and findings, an overall evaluation of the fees is made.

Die vorliegende Arbeit setzt sich mit der öffentlichen Kinderbetreuung in Deutschland auseinander. Im Fokus stehen dabei die Determinanten der regional unterschiedlichen Kindergartengebühren, die Nachfrage nach öffentlicher Kinderbetreuung einschließlich der daraus resultierenden Verteilungswirkungen, die kommunale Effizienz in der Bereitstellung sowie die Anpassbarkeit der kommunalen Ausgaben an sich ändernde Nachfragemuster. Ein besonderes Augenmerk wird auf die Bereitstellung öffentlicher Kindergärtenplätze für Kinder im Alter von vier Jahren bis zum Schuleintritt gelegt. Zum Zeitpunkt der Datenerfassung war nur für diese Gruppe ein rechtlicher Betreuungsrahmen vorgegeben, der verschiedene Regionen miteinander vergleichbar macht und somit eine wesentliche Grundlage für die vorgenommene empirische Analyse darstellt. Hinsichtlich der Gebührenunterschiede zeigt sich, dass Städte die Kinderbetreuungsgebühren als Instrument für einen aktiven Standortwettbewerb nutzen. In Städten mit einem hohen Anteil junger Bevölkerung sind die Gebühren geringer als in anderen Städten. Zugleich verlangen Städte, die eine höhere Betreuungsqualität bereitstellen, geringere Gebühren als Städte mit einer geringeren Betreuungsqualität. Aufgrund einkommensabhängiger Gebühren resultieren aus der Nachfrage nach öffentlicher Kinderbetreuung Einkommensumverteilungseffekte. Nach der ökonomischen Theorie sollte die Nachfrage nach Kinderbetreuung im Einkommen der Eltern steigen und im Preis der Betreuung fallen. Bei einer Einkommensänderung wirken demnach zwei gegenläufige Effekte gleichzeitig auf die Nachfrage: Eine höhere Zahlungsbereitschaft steht einem höheren Preis gegenüber. Die empirische Analyse zeigt, dass in Deutschland der negative Preiseffekt den positiven Einkommenseffekt der Nachfrage überwiegt. Die Nachfrage nach öffentlicher Kinderbetreuung ist somit im Einkommen der Eltern rückläufig, wodurch es zu einer Einkommensumverteilung von einkommensstärkeren zu einkommensschwächeren Haushalten kommt. Unterschiedliche Gebühren in den Kommunen können auch auf eine unterschiedliche Effizienz in der Bereitstellung öffentlicher Kinderbetreuung zurückzuführen sein. Die Ergebnisse einer empirischen Effizienzanalyse zeigen, dass die betrachteten Kommunen unterschiedlich gut in der Lage sind, eine bestimmte Betreuungskapazität mit geringstmöglichem Mitteleinsatz zu erreichen. Die Median-Kommune gibt etwa 25 % mehr aus, als es für das Betreuungsangebot erforderlich wäre. Dieses Ergebnis bleibt erhalten, wenn für die Ergebnisse der betreuten Kinder in ihren Schuleingangstests kontrolliert wird. Bestimmte Einflussfaktoren bedingen die Ineffizienzen vor Ort. Beispielsweise sind die Kommunen mit einem ehrenamtlichen Bürgermeister bzw. solche Kommunen mit geringer Einwohnerzahl vergleichsweise ineffizient. Gleiches gilt auch für Kommunen mit einem hohen Anteil der über-65-Jährigen Bevölkerungsgruppe. Vor dem Hintergrund des demografischen Wandels muss auch die Anpassbarkeit kommunaler Ausgaben für Kinderbetreuung an sich ändernde Nachfragemuster in den Blick genommen werden. Es wird gezeigt, dass sich die Ausgaben für Kinderbetreuung proportional an die Nutzerzahl anpassen lassen, ohne dass dabei die Qualität der Leistungserstellung beeinträchtigt werden muss. Die Anpassungen müssen jedoch diskretionär und regelmäßig erfolgen, da andernfalls ein ineffizientes Betreuungsangebot zu überhöhten Kosten unterhalten wird.

Idag är miljö och hållbarhet en mycket aktuell fråga, inte minst i byggbranschen. Branschen står för en stor del av all energianvändning och det avfall som genereras. I strävan mot ett hållbart samhälle finns ett stort utrymme för utveckling och förbättring. Rapporten behandlar hur en gemensam och traditionell avfallshantering skiljer sig utifrån flera aspekter. En jämförelse av totalt uppkommet avfall, fraktionsfördelning, medeltömning och behandlingskostnader har genomförts. Från produktionsdata har det konstaterats att den gemensamma avfallshanteringen genererat mindre avfallsmängder, både totalt och per BTA. Störst procentuell minskning har skett i fraktionerna blandat avfall och deponi, vilka båda är relaterade till stora kostnader och miljöpåverkan. Behandlingskostnaden per BTA har minskat med 39 % i den gemensamma avfallshanteringen. Oavsett avfallshanteringsmetod utgör brännbart den största avfallsmängden och högsta behandlingskostnaden. Här finns utrymme för förbättringar och vidare sortering. Den gemensamma avfallshanteringen använder främst små avfallsbehållare vilket uppfattats vara en av orsakerna till bättre sortering och minskad total avfallsmängd. En annan orsak är antalet fraktioner som nyttjats i projekten, där en tydlig minskning av mängden blandat avfall påvisats i samband med ett ökat antal fraktioner. Kundnyttor och mervärden har varit svåra att styrka annat än från diskussioner med personer i branschen samt från egna observationer. Exempel på mervärde är flexibiliteten att anpassa avfallshanteringen efter behoven som uppstår på plats. Fortsättningsvis bör man tidigt i byggprocessen utreda om en gemensam avfallshantering är möjlig eller inte. Om möjligheten finns bör denna nyttjas för att minska avfallsmängder och behandlingskostnader. En gemensam avfallshantering kan till exempel användas av bolag med flera projekt inom samma område. / Sustainability and the environment are current issues in today’s world, especially in the construction industry. The industry stands for a big part of the energy consumption and the waste that is generated. There are considerable scopes for development and improvement to pursuit a sustainable community. The report describes, from many perspectives how common and traditional waste management are different from each other and a comparison has been done of total waste, fraction distribution, average voiding and treatment cost. Production data has shown that common waste management is producing less waste, both totally and per gross floor area. The fractions mixed waste and waste dump have the biggest percentage reduction. Both are related to large cost and environmental impact. Treatment costs per gross floor area have been reduced by 39 % in the common waste management. The fraction combustible has the largest amount of waste and the biggest treatment cost regardless of the waste management method. Here is room for improvement and further sorting.                                                                                                                              The common waste management uses mostly small containers which are perceived to be one reason for better sorting and less waste produced. Another reason is the amount of fractions used in the projects. A distinct reduction of mixed waste has been detected with higher amount of fractions. Costumer benefits and other values are hard to justify other than from discussions with people in the business and from our own observations. An example of benefits is the flexibility to adjust the waste management by needs arising on site. Further should an investigation be done early in the building process to see if a common waste management is possible or not. If it is a possibility, it should be used to lower the amount of waste and cost. Common waste management could for example be used when many companies have projects in the same area.