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An??lise de demonstra????es cont??beis: uma estrutura de avalia????o de desempenho das companhias brasileiras pelos private equity a partir das informa????es divulgadas.CAETANO, Adriana 19 August 2015 (has links)
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Previous issue date: 2015-08-19 / The objective of this study was to develop a performance analysis structure of the Brazilian companies, based on the literature, corroborated by the information disclosed in their financial statements in order to support the private equity investors estimate the value of an entity. To meet the proposed goal it was made a bibliographic research, aiming to identify the relevant elements to valuate a company concerning accounting and financial information. In this sense, it was developed the referred structure. It was conducted a research based on the document analysis technique, attempting to identify in the content of the financial statements of the selected companies the terms presented in the developed performance analysis structure. The research was descriptive and it was applied the qualitative and quantitative approach, to analyze the content of the four companies registered in the BOVESPA MAIS, part of the Clean Energy and Information Technology segments. The proposed goal of this study was reached, as the performance analysis structure was developed based on the literature and, the items of the strucuture had a high level index of presence in the financial statements of the companies analyzed, indicating that is possible to apply such structure in the process of estimating the value of a company. / O objetivo deste estudo foi desenvolver uma estrutura de avalia????o de desempenho de companhias brasileiras, a partir da bibliografia, corroborada com as informa????es divulgadas em suas demonstra????es financeiras, a fim de auxiliar os investidores de private equity em estimar o valor de uma entidade. Para se atingir o objetivo proposto, realizou-se uma pesquisa bibliogr??fica, com a finalidade de identificar os elementos relevantes na avalia????o de uma empresa no que se refere ??s informa????es cont??beis e financeiras e, a partir da??, desenvolveu-se a referida estrutura. Efetuou-se uma pesquisa baseada na t??cnica de an??lise documental, que buscou identificar no conte??do apresentado nas demonstra????es cont??beis das empresas selecionadas os elementos contemplados na estrutura de avalia????o de desempenho desenvolvida. A pesquisa tem car??ter descritivo e usou abordagem quantitativa e qualitativa, para avaliar o conte??do das demonstra????es financeiras das quatro empresas registradas no BOVESPA MAIS, dos segmentos de Energia Renov??vel e Tecnologia da Informa????o. O objetivo proposto neste estudo foi alcan??ado, visto que se desenvolveu uma estrutura de avalia????o de desempenho a partir da bibliografia e os itens contemplados nessa estrutura apresentaram um alto ??ndice de presen??a nas demonstra????es financeiras das empresas analisadas, corroborando a possibilidade da utiliza????o de tal estrutura no processo de estima????o do valor de uma empresa.
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An?lise de um queimador infravermelho funcionando com combust?vel h?brido : GLP/Bio-?leoAzevedo Neto, Alu?sio 19 November 2010 (has links)
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Previous issue date: 2010-11-19 / Universidade Federal do Rio Grande do Norte / 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 / A biomassa ? considerada a maior fonte renov?vel de energia, podendo ser usada de forma
ambientalmente sustent?vel. A partir da pir?lise da biomassa ? poss?vel a obten??o de
produtos com maior densidade energ?tica e propriedades de uso melhores. O l?quido
resultante do seu processo ? tradicionalmente chamado de bio-?leo. A utiliza??o de
queimadores infravermelhos em aplica??es industriais apresenta muitas vantagens do ponto
de vista t?cnico-operacional, como por exemplo, homogeneidade no fornecimento de calor, na
forma de radia??o e convec??o, apresentando um maior controle das emiss?es devido ?
passagem dos gases de exaust?o atrav?s de um leito cer?mico macroporoso. O presente
trabalho apresenta um queimador infravermelho comercial adaptado com um ejetor proposto
capaz de queimar numa configura??o h?brida de g?s liquefeito de petr?leo (GLP) e bio-?leo
dilu?do. A dilui??o do bio-?leo com ?lcool et?lico absoluto teve como principal objetivo
diminuir a viscosidade do fluido, e melhorar a estabilidade e a atomiza??o. Foi introduzido
um controlador de temperatura com termopar modulando dois est?gios (fogo baixo/alto), e
eletrov?lvulas para alimenta??o dos combust?veis. O queimador infravermelho foi submetido
a testes e ensaios, sendo atomizado o bio-?leo dilu?do, e avaliado o seu desempenho mediante
a realiza??o de balan?o de energia. Como m?todo de an?lise termodin?mica para estimativa
de carga foi utilizado uma placa de alum?nio localizada na sa?da dos gases de combust?o,
sendo a distribui??o de temperaturas medida por termopares. A dilui??o reduziu a viscosidade
do bio-?leo em 75,4% e aumentou em 11% o poder calor?fico inferior do mesmo, propiciando
ao queimador uma combust?o est?vel atrav?s da atomiza??o com o ar comprimido e queima
conjunta com GLP. Injetando o combust?vel h?brido houve aumento na transfer?ncia de calor
da placa para o meio ambiente em 21,6% e ganho energ?tico ?til de 26,7%, em fun??o da
melhora na efici?ncia da 1? Lei da Termodin?mica do queimador infravermelho
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Avalia??o nutricional do farelo de crambe em dietas para ovinosAzevedo, Katharine Kelly de 25 September 2017 (has links)
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Previous issue date: 2018 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES) / Objetivou-se avaliar o efeito de n?veis crescentes de substitui??o da PB do concentrado (0, 25, 50 e 75% com base na MS) pela PB do farelo de crambe (FC) em dietas para ovinos, sobre o consumo e digestibilidade de nutrientes, par?metros ruminais, N ureico no plasma sangu?neo (NUP), excre??o urin?ria de N ureico (EUNU), balan?o de N, fluxo intestinal de N microbiano (NMIC) e efici?ncia de s?ntese de prote?na microbiana (EFIM). Foram utilizados quatro ovinos fistulados no r?men, SRD, machos, castrados, alojados em gaiolas metab?licas, com idade m?dia inicial de 18 meses e peso vivo m?dio inicial de 50 kg, distribu?dos em delineamento quadrado latino 4 x 4 (4 tratamentos e 4 per?odos). Cada per?odo foi composto de 14 dias, sendo sete dias destinados ? adapta??o dos animais ? dieta e ?s condi??es experimentais e sete dias para as coletas. As dietas foram compostas por 50% de volumoso (silagem de milho) e 50% de concentrado (%MS). Os resultados foram submetidos ? an?lise de vari?ncia e estudo de regress?o a 5% de signific?ncia, utilizando-se o programa estat?stico SAS. Foi verificado efeito linear crescente para o consumo de extrato et?reo e linear decrescente para o consumo de carboidratos n?o fibrosos corrigidos para cinzas e prote?na. Com o aumento dos n?veis de FC nas dietas observou-se redu??o na digestibilidade de todos os nutrientes avaliados, exceto para PB e EE. N?o houve efeito para o pH do l?quido ruminal, por?m para os valores de N amoniacal no l?quido ruminal foi observado efeito linear decrescente com a inclus?o do FC na dieta. Tamb?m n?o foi observado efeito das dietas para o balan?o de N e EUNU. Contudo, para a concentra??o de NUP houve efeito linear decrescente. O NMIC e EFIM apresentaram efeito linear crescente com a inclus?o do FC. De acordo com os resultados alcan?ados no presente estudo, o FC possui potencial como alimento proteico alternativo na dieta de ovinos, pois assegura consumo e utiliza??o do N semelhante a alimentos convencionais e contribui pra melhor s?ntese de prote?na microbiana. Apesar da redu??o da digestibilidade dos nutrientes com a inclus?o do FC ?s dietas, o consumo de NDT n?o foi prejudicado. / Disserta??o (Mestrado) ? Programa de P?s-Gradua??o em Zootecnia, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2017. / The objective of this study was to evaluate the effect of increasing levels of CP replacement of concentrate (0, 25, 50 and 75% based on DM) for crambe meal (CM) CP in sheep diets regarding on nutrient intake, digestibility, ruminal parameters, blood plasma urea nitrogen (NUP), urinary urea nitrogen excretion (EUNU), N balance, intestinal flow of microbial nitrogen (NMIC), and efficiency of microbial protein synthesis (EFIM). Four rumen fistulated male sheep of undefined breed, castrated, housed in metabolic cages, with initial mean age of 18 months and initial mean body weight (BW) of 50 kg, were distributed in a 4 x 4 Latin square design (4 treatments and 4 periods). Each period was composed of 14 days, seven days for the adaptation of the animals to the diet and the experimental conditions and seven days sampling. The diets were composed of 50% of roughage (corn silage) and 50% of concentrate (% MS). The results were submitted to analysis of variance and regression study at 5% of significance using the SAS statistical program. It was verified crescent linear effect for the intake of ethereal extract and linear effect decreasing for the intake of non-fibrous carbohydrates corrected for ashes and protein. It was observed a reduction of the digestibility of all the nutrients with increase of CM levels in the diets, except for PB and EE. There was no effect on the ruminal fluid pH, but it was observed linear decreasing effect for the values of ammoniacal nitrogen in the rumen according to the inclusion of the CM in the diets. It was not observed effect of diets on N balance and EUNU. However, there was a linear decreasing effect for NUP. The was in increasing linear effect on NMIC and the EFIM with the inclusion of CM. According to the results obtained in the present study, the CM has potential as an alternative protein food in the diets of sheep, because the intake and use of N is similar to conventional foods and improves the microbial protein synthesis. Even with the reduction of nutrient digestibility with the inclusion of CM in diets, the intake of TDN was not affected.
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Aspectos da biologia reprodutiva de Eretmochelys imbricata (testudines, cheloniidae) no litoral sul do Rio Grande do Norte, Brasil / Change in the body weight of adult female hawksbill turtles during the 2006/2007 nesting season, on the southeast coast of Rio Grande do Norte state, BrazilSantos, Armando Jos? Barsante 27 May 2008 (has links)
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Previous issue date: 2008-05-27 / Female hawksbill turtles (Eretmochelys imbricata) nesting along the southeastcoastline of Rio Grande do Norte State, Brazil (6?13'40"S, 35?03'05"W) were captured and
weighed during the four months from January to April 2007, in the course of the annual egglaying season, which extended from 06 rd November 2006 to 30 rd May 2007. In all, 99 weight measurements were performed. On first contact the females exhibited an average
post-oviposition weight of 79.1 kg (range 56.2-98.9 kg, SD = 10.9 kg, n = 44 females). Those individuals which were subsequently recaptured showed a mean weight loss of 1.7 kg (range 0.7-4.5 kg, SD = 1.0 kg, n = 39 sets of measurements on 20 females) in the interval between
two consecutive post-ovipositions, separated by a maximum time interval of 17 days. In the cases where the female aborted the nesting process, the pre-oviposition weight was measured. The clutch weight, that is to say, the weight loss between consecutive pre-oviposition and
post-oviposition measurements (separated by a maximum time interval of 3 days), was found to be 5.2 kg (range 4.3-6.0 kg, SD = 0.9 kg, n = 6 sets of measurements). This value is significantly higher (t-test, p<0.001) than the loss between two consecutive post-oviposition
measurements with the same female. The mean recovery in body weight, that is to say, the average gain in weight between successive post-oviposition and pre-oviposition captures of the same individual (separated by a time interval of 12 to 17 days), was found to be 3.0 kg
(range 1.9-4.3 kg, SD = 1.0 kg, n = 4 sets of measurements) Although the small sample size makes it unwise to generalise, the recovery in body weight was found to be always significantly lower (t-test, p<0.005) than the clutch weight. This fact is in agreement with the
observed weight loss tendency throughout the breeding season for this species. Considering the clutch weight and the internidal recovery in body weight we found that the total weight loss of the adult hawksbill females after three to five nesting events varied from 10.4% (range
8.7-11.9%, SD = 1.6%, n = 3) to 14.1% (range 11.8-15.4%, SD = 1.3%, n = 6) in relation to their initial pre-oviposition weight. If there were no body weight recovery during the internesting interval we estimate that a female that nests three to five times in the course of
the season would lose from 19% to 31% of its initial weight. We emphasise that our clutch weight estimate was performed by weighing the females and not by multiplying the number of eggs in the nest by their average unit weight. In this way, our measurements take into account the loss of liquid during the oviposition. Despite the unequivocal evidence of body weight recovery during the internidal interval, it is not clear if the cause of this process is rehydration or feeding / Os dados que comp?em esta disserta??o, est?o organizados em dois cap?tulos que correspondem a dois artigos cient?ficos a serem submetidos ? publica??o. O primeiro, Body weight and energy budget of gravid hawksbill turtles (Eretmochelys imbricata) during the
nest season est? sendo submetido ao Journal of Herpetology e o segundo intitulado Prefer?ncias individuais por local de desova em Eretmochelys imbricata (LINNAEUS,
1756), na Praia de Pipa, Tibau do Sul, RN
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Crescimento econ?mico e restri??o externa: evid?ncias emp?ricas na economia brasileira (1991-2010)Silva, Andrei de Lima e 29 July 2013 (has links)
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Previous issue date: 2013-07-29 / This study aims to investigate the influence of the balance of payments constrained on economic growth in Brazil from 1991 to 2010. With this order, are shown some of the Keynesian balance of payments constrained growth models, inspired by Thirlwall (1979) and Kaldor (1970), which are supported by important points in common, such as adherence to the principle of effective demand. Given that within this theoretical perspective, there is no consensus about the best model to explain the growth rate allowed by the balance of payments constraint, the results are presented by the representative of the empirical literature that addresses the topic, which are necessary for understand the Brazilian case. From the estimation of the income elasticity of imports (0.85) via autoregressive vectors with error correction (VEC), it was calculated five growth rates of income, as predicted by the models of Thirlwall (1979), Thirlwall and Hussain (1982), Moreno-Brid (1998, 2003) and Louren?o et al. (2011) and compared with the actual growth rate. The empirical analysis has shown that: it can not reject the presence of external constraint in the Brazilian economy, there is a strong similarity in growth rates provided by different modeling suggest that growth with external constraint. In addition, when using data in quarterly for the period after 1990 there are no factors that could cause instability in the parameters of the import function (income elasticity and price elasticity of imports) within the period, which indicates that the structural break widely associated with the year 1994 was not confirmed by this study / Este trabalho tem como objetivo verificar a influ?ncia da restri??o externa sobre o crescimento econ?mico brasileiro no per?odo de 1991 a 2010. Com este intuito, s?o apresentados alguns dos principais modelos keynesianos de crescimento restringido pela balan?a de pagamentos, inspirados por Thirlwall (1979) e Kaldor (1970), os quais s?o sustentados por importantes pontos em comum, como a ades?o ao princ?pio da demanda efetiva. Tendo em vista que, no ?mbito desta linha te?rica, n?o h? consenso sobre a modelagem que melhor explique a taxa de crescimento permitida pela restri??o externa, s?o apresentados os resultados encontrados por parte representativa da literatura emp?rica que trata do tema, que se faz necess?rio para um melhor entendimento do caso brasileiro. A partir da estima??o da elasticidade-renda das importa??es (0,85) atrav?s de vetores autorregressivos com corre??o de erros (VEC), foram calculadas cinco taxas de crescimento da renda, conforme previsto pelos modelos de Thirlwall (1979), Thirlwall e Hussain (1982), Moreno-Brid (1998; 2003) e Louren?o et al. (2011) e comparou-as com a taxa de crescimento efetiva. A an?lise emp?rica permitiu verificar que: n?o se pode rejeitar a presen?a de restri??o externa na economia brasileira; h? forte similaridade nas taxas de crescimento previstas pelos diferentes modelagens que prop?em o crescimento com restri??o externa. Al?m disso, ao se utilizar s?ries trimestrais para o per?odo p?s-1990, n?o existem fatores capazes de provocar instabilidade nos par?metros da fun??o de importa??o (elasticidade-renda e elasticidade-pre?o das importa??es) dentro do per?odo, o que indica que a quebra estrutural amplamente associada ao ano de 1994 n?o foi confirmada para o per?odo de an?lise deste estudo
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Evolu??o morfodin?mica da regi?o de influ?ncia estuarina do Rio Curimata?/RN, com ?nfase nas alternativas do ambiente deposicional de manguezal e a integra??o de geodados em SigSouza, Flavo Elano Soares de 07 April 2004 (has links)
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Previous issue date: 2004-04-07 / Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico / The estuaries are important investigation zones of the actual morphodynamic and of depositional facies of recent geological history. They are constituted in important receptor means of the coastal area sediments, where the evolutionary processes occur quickly. They are also attractive means for the development of anthropic activities, which in a disordered way interfere in the active processes in the sedimentary balance of the coastal areas. Among the human interventions, the alterations of the depositional environment of mangroves in areas of tropical estuary is deserving relevance, whose implications for the environment estuarine and the coastal adjacent, they are still far to be known. Due to the interest of the sedimentologic component in the comprehension of the processes linked to the evolution of the environments estuarine and coastal adjacent, this work, aimed at the understanding of the morphodynamic coastal phenomena that comprise the region of estuarine influence of the River Curimata? / RN. It was also evaluated in the morphodynamic context the implications due to alterations of the depositional environment of mangrove by anthropic activity. The Curimata? Estuary, located in the south portion of the oriental coast of Rio Grande do Norte, in the last decades has been objective of the overwhelming occupation of the shrimp farm in areas of mangroves, which were implanted with perspectives of development in a short to medium period. On the other hand, the estuary and its region of coastal influence lacks enough information to subsidize the planning and reorganization more effective of the surrounding activities. Thus, it was intended with this work to give a contribution target tothe maintainable use of the coastal resources of this region. A series of studies using data of orbital and acoustic remote sensing, as of sediments sampling, were executed in the gutter of the estuary. The obtained results starting from the interpretation of bathymetric maps, echo sounder graphics and of distribution of sediments made possible the location of the estuary based in morpho-sedimentar criteria. The estuarine tidal flat was dissected in environments of intertidal mangroves, supratidal mangroves and apicuns with base in the integration of data of sensor optic and of radar following by the field control. The adjacent coast that is influenced by the Curimata? estuary, was segmented according to their geomorphologic characteristics, where each segment had a point of observation of the beach morphodynamic, during the period from january/2001 to february/2002. Once every month, beaches profiles, collections of sediments in the beach zones, as measurement of hydrodynamic parameters were executed. The results of the observations of the tidal environment showed that the area of estuarine influence of the Curimata? begins to suffer negative sedimentary taxes, where in some beaches, the erosive processes are already observed. The granulometric characteristics of the beach sediments start to tend for the increase of thin sand in the erosive periods. The destruction of the depositional environments of mangroves of the Curimata? estuary, to the construction of shrimp farms, can be providing the diminution of the tidal prism of the estuary, enlarging the effects of the local increasing of the sea level, through the smaller supplying of sediments to the adjacent coast. Besides this, it was verified the possibility of the sanding of the tidal channel in the margins of the destroyed areas of mangroves, where very high taxes of sedimentation of thin materials were estimated in case of these areas were preserve / Os estu?rios s?o importantes zonas de investiga??o da morfodin?mica atual e de f?cies deposicionais de hist?ria geol?gica recente. Constituem-se em importantes meios receptores de sedimentos da zona costeira, onde os processos evolutivos ocorrem rapidamente. Por sua vez s?o tamb?m meios atrativos para o desenvolvimento de atividades antr?picas, que de forma desordenada interferem nos processos atuantes no balan?o sedimentar das ?reas costeiras. Dentre as interven??es humanas, as altera??es do ambiente deposicional de manguezal em ?reas estuarinas tropicais, vem merecendo destaque, cujas implica??es para o ambiente estuarino e o costeiro adjacente, ainda est?o distantes de serem conhecidas. Devido o interesse da componente sedimentol?gica na compreens?o dos processos associados ? evolu??o dos ambientes estuarinos e costeiros adjacentes, este trabalho objetivou a compreens?o dos fen?menos morfodin?micos costeiros que envolvem a regi?o de influ?ncia estuarina do Rio Curumata?/RN. Tamb?m foi avaliada no contexto morfodin?mico as implica??es decorrentes das altera??es do ambiente deposicional de manguezal pela atividade antr?pica. O estu?rio Curimata?, localizado na por??o sul do litoral oriental do Rio Grande do Norte, nas ?ltimas d?cadas tem sido alvo da ocupa??o avassaladora da carcinicultura em ?reas em ?reas de manguezais, as quais foram implantadas com perspectivas de desenvolvimento a curto e m?dio prazo. Por sua vez, o estu?rio em pauta como a sua regi?o de influ?ncia costeira carecem de informa??es suficientes para subsidiar o planejamento e reordenamento mais eficazes das atividades de seu entorno. Assim, pretendeu-se com este trabalho dar uma contribui??o voltada ao uso sustent?vel dos recursos costeiros dessa regi?o. Uma s?rie de levantamentos utilizando dados de sensoriamento remoto orbitale ac?stico, como de amostragem de sedimentos, foram realizados na calha do estu?rio. Os resultados obtidos a partir da interpreta??o de mapas batim?tricos, sonogr?ficos e de distribui??o de sedimentos possibilitam a setoriza??o do estu?rio com base em crit?rios morfossedimentares. A plan?cie de mar? estuarina foi dissecada em ambientes de manguezais de intermar?, manguezais de supramar? e apicuns com base na integra??o de dados de sensores ?pticos e de radar seguidos do controle de campo. A costa adjacente que ? influenciada pelo estu?rio Curimata?, foi segmentada de acordo com suas caracter?sticas geomorfol?gicas, onde cada segmento teve um ponto de observa??o da morfodin?mica praial, durante o per?odo de janeiro/2001 a fevereiro/2002. Uma vez a cada m?s foram realizados perfis praiais, coletas de sedimentos nas zonas de praia, como medi??o de par?metros hidrodin?micos. Os resultados das observa??es do ambiente praial evidenciaram que a ?rea de influ?ncia estuarina do Curimata? passa a sofrer taxas de sedimenta??o negativas, onde em algumas praias j? s?o os processos erosivos. As caracteriza??es granulom?tricas dos sedimentos praiais passam a atender para o aumento de areias finas nos per?odos erosivos. A destrui??o dos ambientes deposicionais de manguezais do estu?rio Curimata? para constru??o de fazendas de camar?o, podem estar proporcionando a diminui??o do prisma de mar? do estu?rio ampliando os efeitos do aumento do n?vel do mar local, atrav?s do menor suprimento de sedimentos para a costa adjacente. Al?m disso, verificou-se a possibilidae do assoreamento do canal de mar? na margem das ?reas de manguezais destru?das, onde alt?ssimas taxas de sedimenta??o de materiais finos foram estimadas caso estas ?reas fossem preservadas
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Balan?o energ?tico de um forno t?nel de cer?mica estrutural convertido de lenha para g?s naturalFreitas, Fernando C?sar Garcia de 29 October 2007 (has links)
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Previous issue date: 2007-10-29 / In energy systems, the balance of entrances, exits and losses are fundamental to rationalize the energy consumption, independently of the source (sun, natural gas, wind, water, firewood or oil). This estimate is important so much in the phase of project of the facilities, as in the exploration or operation. In the project phase it indicates the energy needs of the process and the contribution of the energy in the cost of the product and the capacity of storage of the fuel and in the operation phase it allows to evaluate the use of the energy in the process of it burns, showing the weak points that should suffer intervention to improve the efficiency. With this tool, it can be implemented routines of calculation of thermal balances in ovens of it burns of structural ceramic, in way to generate an optimized mathematical model for application in the current and promising structural ceramic brazilian industry. The ceramic oven in study is located in the metropolitan area of Natal (Rio Grande do Norte) and it is a continuous oven of the type wagons tunnel, converted of firewood for natural gas and it produces blocks of red ceramic. The energy balance was applied in the oven tunnel before and after the conversion and made the comparisons of the energy efficiencies (it burns to the firewood and it burns to natural gas), what showed that the gaseous fuel is more efficient when we burn structural ceramic in ovens tunnels. When we burn natural gas, the requested energy is smaller and better used. Tests were accomplished in the burned product that showed the best quality of the burned brick with natural gas. That quality improvement makes possible to accomplish new interventions for the most rational use of the energy in the oven tunnel of the Ceramic in study and in the industries of structural ceramic of the whole Brazil, that need control tools of burning and of quality / Em sistemas energ?ticos, o balan?o de entradas, sa?das e perdas s?o fundamentais para racionalizar o consumo energ?tico, independentemente da fonte (sol, g?s natural, vento, ?gua, lenha ou ?leo). Esta estimativa ? importante tanto na fase de projeto das instala??es, quanto na explora??o ou opera??o. Na fase de projeto indica as necessidades energ?ticas do processo e a contribui??o da energia no custo do produto e a capacidade de armazenamento do combust?vel e na fase de opera??o permite avaliar a utiliza??o da energia no processo de queima, mostrando os pontos fracos que devem sofrer interven??o para melhorar a efici?ncia. Com esta ferramenta, pode-se implementar rotinas de c?lculo de balan?os t?rmicos em fornos de queima de cer?mica estrutural, de forma a gerar um modelo matem?tico otimizado para aplica??o na atual e promissora ind?stria cer?mica estrutural brasileira. O forno cer?mico em estudo est? localizado na regi?o metropolitana de Natal e trata-se de um forno cont?nuo do tipo t?nel de vagonetas, convertido de lenha para g?s natural e produz blocos de cer?mica vermelha. Foi aplicado o balan?o energ?tico no forno t?nel antes e depois da convers?o e feita as compara??es das efici?ncias energ?ticas (queima ? lenha e queima a g?s natural), o que mostrou que o combust?vel gasoso ? mais eficiente na queima de cer?mica estrutural em fornos t?neis. Na queima gasosa a energia requerida ? menor e melhor aproveitada. Foram realizados testes no produto queimado que mostraram a melhor qualidade do tijolo queimado a g?s natural. Essa melhoria de qualidade possibilita realizar-se novas otimiza??es para o uso mais racional da energia no forno t?nel em quest?o e nas ind?strias de cer?mica estrutural de todo o Brasil, que necessitam de ferramentas de controle de queima e de qualidade
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Bio-?leo e biog?s da degrada??o termoqu?mica de lodo de esgoto dom?stico em cilindro rotativoPedrosa, Marcelo Mendes 22 December 2011 (has links)
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Previous issue date: 2011-12-22 / The objective of this study was to produce biofuels (bio-oil and gas) from the thermal
treatment of sewage sludge in rotating cylinder, aiming industrial applications. The biomass was
characterized by immediate and instrumental analysis (elemental analysis, scanning electron
microscopy - SEM, X-ray diffraction, infrared spectroscopy and ICP-OES). A kinetic study on
non-stationary regime was done to calculate the activation energy by Thermal Gravimetric
Analysis evaluating thermochemical and thermocatalytic process of sludge, the latter being in the
presence of USY zeolite. As expected, the activation energy evaluated by the mathematical
model "Model-free kinetics" applying techniques isoconversionais was lowest for the catalytic
tests (57.9 to 108.9 kJ/mol in the range of biomass conversion of 40 to 80%). The pyrolytic plant
at a laboratory scale reactor consists of a rotating cylinder whose length is 100 cm with capable
of processing up to 1 kg biomass/h. In the process of pyrolysis thermochemical were studied
following parameters: temperature of reaction (500 to 600 ? C), flow rate of carrier gas (50 to 200
mL/min), frequency of rotation of centrifugation for condensation of bio-oil (20 to 30 Hz) and
flow of biomass (4 and 22 g/min). Products obtained during the process (pyrolytic liquid, coal
and gas) were characterized by classical and instrumental analytical techniques. The maximum
yield of liquid pyrolytic was approximately 10.5% obtained in the conditions of temperature of
500 ?C, centrifugation speed of 20 Hz, an inert gas flow of 200 mL/min and feeding of biomass
22 g/min. The highest yield obtained for the gas phase was 23.3% for the temperature of 600 ?C,
flow rate of 200 mL/min inert, frequency of rotation of the column of vapor condensation 30 Hz
and flow of biomass of 22 g/min. The non-oxygenated aliphatic hydrocarbons were found in
greater proportion in the bio-oil (55%) followed by aliphatic oxygenated (27%). The bio-oil had
the following characteristics: pH 6.81, density between 1.05 and 1.09 g/mL, viscosity between
2.5 and 3.1 cSt and highest heating value between 16.91 and 17.85 MJ/ kg. The main
components in the gas phase were: H2, CO, CO2 and CH4. Hydrogen was the main constituent of
the gas mixture, with a yield of about 46.2% for a temperature of 600 ? C. Among the
hydrocarbons formed, methane was found in higher yield (16.6%) for the temperature 520 oC.
The solid phase obtained showed a high ash content (70%) due to the abundant presence of
metals in coal, in particular iron, which was also present in bio-oil with a rate of 0.068% in the
test performed at a temperature of 500 oC. / O objetivo deste trabalho foi produzir biocombust?veis (bio-?leo e g?s), a partir do
tratamento t?rmico do lodo de esgoto dom?stico em cilindro rotativo, visando aplica??o
industrial. A biomassa foi caracterizada por an?lise imediata e instrumental (An?lise Elementar,
Microsc?pica Eletr?nica de Varredura - MEV, Difra??o de Raios-X, Espectroscopia no
Infravermelho, ICP-OES). Um estudo cin?tico, em regime n?o estacion?rio foi realizado para o
c?lculo da energia de ativa??o por An?lise T?rmica Gravim?trica avaliando os processos
termoqu?micos e termocatal?ticos do lodo, sendo este ?ltimo na presen?a da ze?lita USY. Como
esperado, a energia de ativa??o avaliada pelo modelo matem?tico "Model-free kinetics"
aplicando t?cnicas isoconversionais foi menor para os ensaios catal?ticos (57,9 108,9 kJ/mol,
no intervalo de convers?es da biomassa de 40 ? 80%). A planta pirol?tica, em escala de
laborat?rio ? constitu?da de um reator de cilindro rotativo cujo comprimento ? 100 cm, com
capacidade de processar at? 1 Kg biomassa/h. No processo da pir?lise termoqu?mica foram
estudados os seguintes par?metros: temperatura da rea??o (500 ? 600 ?C), vaz?o do g?s de
arraste (50 ? 200 mL/min), freq??ncia de rota??o de centrifuga??o (20 ? 30 Hz) para
condensa??o do bio-?leo e vaz?o m?ssica de biomassa (4 e 22 g/min). Os produtos obtidos
durante o processo (l?quido pirol?tico, carv?o e g?s) foram caracterizados atrav?s de t?cnicas
anal?ticas cl?ssicas e instrumentais. O rendimento m?ximo de l?quido pirol?tico foi da ordem de
10,5% obtido nas condi??es de temperatura de 500 ?C, rota??o da centrifuga??o de 20 Hz,
vaz?o de g?s inerte de 200 mL/min e vaz?o m?ssica de biomassa 22 g/min. O maior rendimento
obtido para a fase gasosa foi de 23,3 %, para a temperatura da rea??o de 600 oC, vaz?o de inerte
200 mL/min, freq??ncia de rota??o da coluna de condensa??o de vapores 30 Hz e vaz?o
m?ssica de biomassa de 22 g/min. Os hidrocarbonetos alif?ticos n?o oxigenados foram
encontrados em maior propor??o no bio-?leo (55%) seguido pelos compostos alif?ticos
oxigenados (27%). O bio-?leo apresentou as seguintes caracter?sticas: pH 6,81, densidade entre
1,05 e 1,09 g/mL, viscosidade entre 2,5 e 3,1 cSt e poder calor?fico superior entre 16,91 e 17,85
MJ/kg. Os principais componentes obtidos na fase gasosa foram: H2, CO, CO2, CH4. O
hidrog?nio foi o principal constituinte da mistura gasosa, com rendimento da ordem de 46,2 %,
para a temperatura de 600 oC e, dentre os hidrocarbonetos formados, o metano foi encontrado
em maior rendimento (16,6 %) para a temperatura 520 oC. A fase s?lida obtida apresentou
elevado teor de cinzas (70%), devido ? presen?a abundante de metais no carv?o, em particular,
o ferro, o qual esteve tamb?m presente no bio-?leo com um percentual de 0,068 % no ensaio
realizado na temperatura de 500 oC
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Caracteriza??o e avalia??o do macro sistema urbano de distribui??o de ?gua de Natal RNSousa Filho, Jos? Francisco de 10 March 2014 (has links)
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Previous issue date: 2014-03-10 / The aim of this study is to characterize and evaluate the Macro System of Regional Water Distribution Natal North (RNN) and Southern Regional Natal (RNS), covering 35% and 65% respectively of the Natal-RN City. The terms of the quality and quantity of water (surface and groundwater) were also evaluated in order to adjust the parameters that contribute to proper distribution and control in water reserves. The methodology of the work took place from collecting volumetric data of production capacity and distribution of the two treatment plants for Regional as well as the flow rates of wells. Yet the quantitative capacity of reservation, distribution and consumption of the main reservoirs, population numbers and consumption of members neighborhoods were collected. Data were tabulated and used in computational simulator EPANET to diagnose possible through the water balance, the offers and demands on the water supply system in the neighborhoods of the capital, linking them to specific distribution points. We also evaluated the wells in the levels of nitrate in water consumed. As a result it was found that some neighborhoods in the South Regional Natal, was ranked as critical supply situation: City of Hope, Lagoa Nova and Nova Descoberta, where demand exceeds supply. While in most Northern Regional Natal present deficiency in the supply system as: Lagoa Azul, the Parque dos Coqueiros, igap?, Amarante and Salinas. The rates of nitrate in the city were significant, but manageable with corrective and preventive measures. The averages were 12 mg /l-N in Candel?ria, 10 mg/l-N in Lagoa Nova, 9 mg/l-N in Satelite, 20 mg/l-N in Gramore and 15 mg/l-N in N. Sra. Apresenta??o. Therefore proper distribution of water abstracted and implementation of quality control ensures the supply required by the system, associated with preservation of Water Resources of the Metropolitan Region of Natal / O objetivo deste estudo ? caracterizar e avaliar o Macro Sistema de Distribui??o de ?gua da Regional Natal Norte (RNN) e Regional Natal Sul (RNS), abrangendo 35% e 65% respectivamente da Cidade do Natal-RN. As condi??es da qualidade e quantidade das ?guas (superficiais e subterr?neas) tamb?m foram avaliadas com a finalidade de ajuste aos par?metros que contribuam para adequada distribui??o e controle nas reservas h?dricas. A metodologia do trabalho se deu a partir da coleta dos dados volum?tricos da capacidade de produ??o e distribui??o das duas Esta??es de Tratamento das Regionais, assim como as vaz?es dos po?os tubulares. Foram coletados ainda os quantitativos da capacidade de reserva??o, distribui??o e consumo dos principais reservat?rios, n?mero populacional e o consumo dos bairros integrantes. Os dados foram tabulados e usados no simulador computacional EPANET que possibilitou diagnosticar, atrav?s do balan?o h?drico, as ofertas e demandas no sistema de abastecimento de ?gua nos bairros da capital, associando-os nos pontos espec?ficos de distribui??o. Foram tamb?m avaliados os po?os tubulares quanto aos n?veis de Nitrato na ?gua consumida. Como resultado verificou-se que alguns bairros da Regional Natal Sul, foi classificado em situa??o cr?tica de abastecimento como: Cidade da Esperan?a, Lagoa Nova e Nova Descoberta, onde a demanda supera a oferta. Enquanto na Regional Natal Norte a maioria apresentaram defici?ncia no sistema de abastecimento como: Lagoa Azul, Parque dos Coqueiros, igap?, Amarante e Salinas. Os ?ndices de Nitrato na cidade apresentaram signific?ncia, por?m, control?vel com medidas corretivas e preventivas. As m?dias foram 12 mg/l-N em Candel?ria, 10 mg/l-N em Lagoa Nova, 9 mg/l-N em Sat?lite, 20 mg/l-N em Gramor? e 15 mg//-N em N. Sra da Apresenta??o. Portanto a adequada distribui??o da ?gua captada e a implementa??o de controle de qualidade garante o suprimento requerido pelo sistema, associados a preserva??o dos Recursos H?dricos da Regi?o Metropolitana de Natal
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A contabiliza????o dos incentivos fiscais decorrentes de inova????o tecnol??gica por companhias abertas no BrasilSantos, Rinaldo Nery dos 09 November 2011 (has links)
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Previous issue date: 2011-11-09 / In Brazil, the financial statements had been influenced by standards published by various government agencies (Central Bank, IBRACON, CFC, CVM, IRS, SUSEP among others) and from the publication of Law 11,638 of 2007, milestone for the process of convergence into the international financial reporting standards, that starts a homogeneous system of data presentation. This convergence process has contributed and has been improving the quality of financial statements, establishing a secure reading for investors, government, corporations and several users of accounting information, which is a major factor in the global business environment in the world nowadays. Given this context, the subject of this is to evaluate the financial statements of public companies that have as part of their strategies, tax management and operational-oriented investment in research and development (R&D) in Technological Innovation, therefore these companies could use the benefit of tax incentives for technological innovation. The study was based on a descriptive exploratory qualitative methodology by analyzing documents. For this, a documentary research was undertook in footnotes to financial statements published by Public Companies, listed on the CVM's website, as well as applying content analysis of tax rules and accounting practices. As a result, it was found the existence or adequacy to the requirements of accounting standards versus tax rules that match the tax incentives as a government grant. Therefore, is expected to contribute with input on the need for accounting standards and models of tax incentives, and create a basis for future studies / No Brasil, as demonstra????es cont??beis vinham sendo influenciadas por normas divulgadas por diversos ??rg??os governamentais (BACEN, IBRACON, CFC, CVM, Receita Federal, SUSEP entre outros) e, a partir da publica????o da Lei n?? 11.638 de 2007, marco hist??rico para o processo de converg??ncia dos padr??es cont??beis para as normas internacionais de contabilidade, iniciou-se um sistema homog??neo de apresenta????o de dados. Esse processo de converg??ncia tem contribu??do para a melhoria da qualidade das demonstra????es cont??beis, estabelecendo uma leitura segura para investidores, governo, corpora????es e diversos usu??rios das informa????es cont??beis, que ?? fator preponderante em um ambiente de neg??cios globalizado no mundo atual. Diante deste contexto, esta pesquisa tem como objetivo avaliar as demonstra????es cont??beis das companhias abertas que t??m como parte de suas estrat??gias a gest??o tribut??ria e operacional voltada para o investimento em Pesquisa e Desenvolvimento (P&D) em Inova????o Tecnol??gica e que por este motivo, puderam utilizar o beneficio dos Incentivos Fiscais de Inova????o Tecnol??gica. O estudo pautou-se na metodologia qualitativa explorat??ria descritiva por meio da an??lise documental. Para isto, foi empreendida uma pesquisa documental nas notas explicativas das demonstra????es cont??beis publicadas por companhias abertas, listadas no site da CVM, bem como an??lise de conte??do das normas tribut??rias e cont??beis vigentes. Como resultado, apurou-se a exist??ncia ou adequa????o aos requerimentos das normas cont??beis versus as normas tribut??rias que equiparam os Incentivos fiscais como uma subven????o Governamental. Assim, espera-se contribuir com subs??dios sobre a necessidade de normas e modelos de contabiliza????o dos incentivos fiscais, bem como criar uma base para estudos futuros
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