Search results for: Marcelo Bello

Authors: Sirajo Muhammad Sokoto

Abstract:

The Commander of the Faithful, Muhammad Bello, is considered one of the most distinguished scholars and poetic geniuses who is famous for reciting poetry in the classical vertical style. He is also represented by pre-Islamic poets such as Imru’ al-Qays and Alqamah and among the Islamists such as Hassan bin Thabit, Amr bin Abi Rabi’ah, and others. The poet drew from the seas of the Arabic language and its styles at the hands of His father, Sheikh Othman Bin Fodio, and his uncle, Sheikh Abdullah Bin Fodio, are both things that made Muhammad Bello conversant with the Arabic language until he was able to write poetry in a beautiful format and good style. The Commander of the Faithful, Muhammad Bello, did not deviate from what the Arabs know of poetic elements, such as taking into account its meanings and music; Muhammadu Bello has used every Bahr of prosody and its technicals in many of his poems. This article prepares the reader for the efforts made by the poet Muhammad Bello in composing poems on poetic seas, taking into account musical tones for different purposes according to his desire. The article will also discuss the poet’s talent, skill, and eloquence.

Keywords: music, Muhammad Bello, poetry, performances

Procedia PDF Downloads 36

Authors: Vera Lucia da S. Ventura, Valmir Alves Ventura, Marcelo E. Fernandes, Marcelo T. Okano, Osmildo S. Santos, Heide Landi

Abstract:

The paper aims to present the attitude of consumers regarding the environmental practices adopted by Brazilian organizations. It is understood organizations adopt practices about environment is essential, as their internal processes as external actions, the corporative and social changes are considered in this scene. It is observed consumers are important, therefore, more and more they analyze the responsible performance of Brazilian organizations. It was performed a quantitative research through questionnaire for achieving the objectives of this study. The sample was composed by 336 people at capacity consumption fully. The survey results demonstrate environmental management can be an excellent tool for conquering consumers, because consumers realize the great responsibility assumed by organizations regarding to the environment, nowadays. This finding was possible because most of the respondents answered the environmentally responsible behavior of organizations is decisive factor at the purchase’s moment. However, the data revealed consumers do not realize the practices adopted by companies. This lack of awareness may prejudice environmentally responsible organizations’ worth by consumers.

Keywords: environmental management, sustainability, conscious consumption, Brazilian organizations

Procedia PDF Downloads 586

Authors: Suleiman Musa, Shuaibu Sidi Safiyanu

Abstract:

This study examined the digital preservation in Nigeria university libraries. A comparison between the university of Nigeria Nsukka (UNN) and Ahmadu Bello University Zaria (ABU, Zaria). The study utilized primary source of data obtained from two selected institution librarians. Finding revealed varying results in terms of skills acquired by librarians before and after digitization of the two institutions. The study reports that journals publication, text book, CD-ROMS, conference papers and proceedings, theses, dissertations and seminar papers are among the information resources available for digitization. The study further documents that copyright issue, power failure, and unavailability of needed materials are among the challenges facing the digitization of library of the institution. On the basis of the finding, the study concluded that digitization of library enhances efficiency in organization and retrieval of information services. The study therefore recommended that software should be upgraded with backup, training of the librarians on digital process, installation of antivirus and enhancement of technical collaboration between the library and MIS.

Keywords: digitalization, preservation, libraries, comparison

Procedia PDF Downloads 304

Authors: Carolina Rezende, Julio Cesar Neves Monteiro

Abstract:

Traditionally, History and fiction are considered to be opposing fields of study. While one is linked to the study of facts, things that have happened within the limits of ‘reality’, the other explores a made-up world, originated from imagination and fantasy. However, despite their apparent discrepancies, there is a fundamental trait that brings them closer. Historical narratives, similarly to fiction ones, are produced based on multiple interpretations of an event, which are transmitted in a rather subjective way by language. It is within this perspective of history and fiction intertwined that this paper aims to discuss the translation of historical facts in the graphic novel Angola Janga, by Marcelo D’Salete, as well as presenting it as a historical document. The novel, which is divided into 11 short stories, narrates the rebellions that took place in Serra da Barriga, between the 16th and 17th centuries, that resulted in the Guerra dos Palmares. The graphic novel in question is a result of the author’s 11-year historical and bibliographical research, which combines history and fiction in order to shed a light of the confrontation that history seems to overlook. Also, the book includes a foreword, glossary, chronological line of Guerra dos Palmares, as well as maps and references used by the author during his research. For that, a few segments from the book will be selected and translated in order to show such connection between history and fiction, and the discussion resulted from it will be based on the works of Southgate (2009), Pym (2001) and D’hulst (2001).

Keywords: graphic novel, history, fiction, Palmares

Procedia PDF Downloads 136

Authors: Mukhtar Ibrahim Bello, Ibrahim U. Aikawa, Abubakar Sadiq Muhammad, Muhammad Baballe Ahmad

Abstract:

These vital signs can be tracked by wearable sensors, which can also be used to assess patients' health. As a result, they can be very beneficial to patients and healthcare professionals in the diagnosis of diseases, particularly when it comes to taking a patient's body temperature in infectious disorders.

Keywords: fire out-break, robots, saving, dangerous environments, impacts

Procedia PDF Downloads 48

Authors: Marcelo T. Okano, Oduvaldo Vendrametto, Osmildo S. Santos, Marcelo E. Fernandes, Heide Landi

Abstract:

The literature on the interorganizational relationship between companies and organizations has increased in recent years, but there are still doubts about the various settings. The interorganizational networks are important in economic life, the fact facilitate the complex interdependence between transactional and cooperative organizations. A need identified in the literature is the lack of indicators to measure and identify the types of existing networks. The objective of this research is to examine the interorganizational relationships of two milk chains through indicators proposed by the theories of the four authors, characterizing them as network or not and what the benefits obtained by the chain organization. To achieve the objective of this work was carried out a survey of milk producers in two regions of the state of São Paulo. To collect the information needed for the analysis, exploratory research, qualitative nature was used. The research instrument of this work consists of a roadmap of semistructured interviews with open questions. Some of the answers were directed by the interviewer in the form of performance notes aimed at detecting the degree of importance, according to the perception of intensity to that regard. The results showed that interorganizational relationships are small and largely limited to the sale of milk or dairy cooperatives. These relationships relate only to trade relations between the owner and purchaser of milk. But when the producers are organized in associations or networks, interorganizational relationships and increase benefits for all participants in the network. The various visits and interviews in several dairy farms in the regions of São Pau-lo (indicated that the inter-relationships are small and largely limited to the sale of milk to cooperatives or dairy. These relationships refer only to trade relations between the owner and the purchaser of milk. But when the producers are organized in associations or networks, interorganizational relationships increase and bring benefits to all participants in the network.

Keywords: interorganizational networks, dairy chain, interorganizational system, São Pau-lo

Procedia PDF Downloads 538

Authors: Nara Guimarães, Marcelo Aquino Martorano, Douglas Gouvêa

Abstract:

An investigation into Cahn-Hilliard equation was carried out through numerical simulation to identify a possible phase separation for one and two dimensional domains. It was observed that this equation can reproduce important mass fluxes necessary for phase separation within the miscibility gap and for coalescence of particles.

Keywords: Cahn-Hilliard equation, miscibility gap, phase separation, dimensional domains

Procedia PDF Downloads 475

Authors: Marcelo T. Okano, Jaqueline C. Bueno, Oduvaldo Vendrametto, Osmildo S. Santos, Marcelo E. Fernandes, Heide Landi

Abstract:

Developing countries are increasingly finding that entrepreneurship and innovation are the ways to speed up their developments and initiate or encourage technological development. The educational institutions such as universities, colleges and colleges of technology, has two main roles in this process, to guide and train entrepreneurs and provide technological knowledge and encourage innovation. Thus there was completing the triple helix model of innovation with universities, government and industry. But the teaching of entrepreneurship and innovation can not be only the traditional model, with blackboard, chalk and classroom. The new methods and methodologies such as Canvas, elevator pitching, design thinking, etc. require students to get involved and to experience the simulations of business, expressing their ideas and discussing them. The objective of this research project is to identify the main methods and methodologies used for the teaching of entrepreneurship and innovation, to propose a framework, test it and make a case study. To achieve the objective of this research, firstly was a survey of the literature on the entrepreneurship and innovation, business modeling, business planning, Canvas business model, design thinking and other subjects about the themes. Secondly, we developed the framework for teaching entrepreneurship and innovation based on bibliographic research. Thirdly, we tested the framework in a higher education class IT management for a semester. Finally, we detail the results in the case study in a course of IT management. As important results we improve the level of understanding and business administration students, allowing them to manage own affairs. Methods such as canvas and business plan helped students to plan and shape the ideas and business. Pitching for entrepreneurs and investors in the market brought a reality for students. The prototype allowed the company groups develop their projects. The proposed framework allows entrepreneurship education and innovation can leave the classroom, bring the reality of business roundtables to university relying on investors and real entrepreneurs.

Keywords: entrepreneurship, innovation, Canvas, traditional model

Procedia PDF Downloads 539

Authors: Marcelo Hayashi, João Lima, Bruno Chieregatti, Ernani Volpe

Abstract:

The adjoint method has been used as a successful tool to obtain sensitivity gradients in aerodynamic design and optimisation for many years. This work presents an alternative approach to the continuous adjoint formulation that enables one to compute gradients of a given measure of merit with respect to control parameters other than those pertaining to geometry. The procedure is then applied to the steady 2–D compressible Euler and incompressible Navier–Stokes flow equations. Finally, the results are compared with sensitivities obtained by finite differences and theoretical values for validation.

Keywords: adjoint method, aerodynamics, sensitivity theory, non-geometric sensitivities

Procedia PDF Downloads 515

Authors: Nurudeen Ayeni, Kasali Bello, Ovi Abayeh

Abstract:

Study of the effect of dye–resin complexation on the degree of dye absorption were carried out using Procion Blue MX-R to dye cotton fabric in the presence hexamethylol melamine (MR 6) and its phosphate derivative (MPR 4) for resination. The highest degree of dye exhaustion was obtained at 400 C for 1 hour with the resinated fabric showing more affinity for the dye than the ordinary fiber. Improved fastness properties was recorded which show a relatively higher stability of dye–resin–cellulose network formed.

Keywords: cotton fabric, reactive dye, dyeing, resination

Procedia PDF Downloads 377

Authors: Mercedes Bertotto, Marcelo Bello, Hector Goicoechea, Veronica Fusca

Abstract:

The National Service of Agri-Food Health and Quality (SENASA), controls honey to detect contamination by synthetic or natural chemical substances and establishes and controls the traceability of the product. The utility of near-infrared spectroscopy for the detection of adulteration of honey with high fructose corn syrup (HFCS) was investigated. First of all, a mixture of different authentic artisanal Argentinian honey was prepared to cover as much heterogeneity as possible. Then, mixtures were prepared by adding different concentrations of high fructose corn syrup (HFCS) to samples of the honey pool. 237 samples were used, 108 of them were authentic honey and 129 samples corresponded to honey adulterated with HFCS between 1 and 10%. They were stored unrefrigerated from time of production until scanning and were not filtered after receipt in the laboratory. Immediately prior to spectral collection, honey was incubated at 40°C overnight to dissolve any crystalline material, manually stirred to achieve homogeneity and adjusted to a standard solids content (70° Brix) with distilled water. Adulterant solutions were also adjusted to 70° Brix. Samples were measured by NIR spectroscopy in the range of 650 to 7000 cm⁻¹. The technique of specular reflectance was used, with a lens aperture range of 150 mm. Pretreatment of the spectra was performed by Standard Normal Variate (SNV). The ant colony optimization genetic algorithm sample selection (ACOGASS) graphical interface was used, using MATLAB version 5.3, to select the variables with the greatest discriminating power. The data set was divided into a validation set and a calibration set, using the Kennard-Stone (KS) algorithm. A combined method of Potential Functions (PF) was chosen together with Partial Least Square Linear Discriminant Analysis (PLS-DA). Different estimators of the predictive capacity of the model were compared, which were obtained using a decreasing number of groups, which implies more demanding validation conditions. The optimal number of latent variables was selected as the number associated with the minimum error and the smallest number of unassigned samples. Once the optimal number of latent variables was defined, we proceeded to apply the model to the training samples. With the calibrated model for the training samples, we proceeded to study the validation samples. The calibrated model that combines the potential function methods and PLSDA can be considered reliable and stable since its performance in future samples is expected to be comparable to that achieved for the training samples. By use of Potential Functions (PF) and Partial Least Square Linear Discriminant Analysis (PLS-DA) classification, authentic honey and honey adulterated with HFCS could be identified with a correct classification rate of 97.9%. The results showed that NIR in combination with the PT and PLS-DS methods can be a simple, fast and low-cost technique for the detection of HFCS in honey with high sensitivity and power of discrimination.

Keywords: adulteration, multivariate analysis, potential functions, regression

Procedia PDF Downloads 95

Authors: Marcelo Jose Cabarcas Ortega, Lissette Herrera, Juan Carlos Lemus Stave

Abstract:

This work makes a rather theoretical reflection on a pedagogical response against the coloniality of knowledge and power. The purpose here is to reflect on the challenges and opportunities it opens up in the educational field. No doubt, ours derived in a more abstract than concrete reflection. The quest, nevertheless, to stimulate the interest in a non-violent, non-contemptuous education able to balance, improves and if necessary, transforms the relationships that have made it a space of privilege and exclusion. We all know the school has found itself in need of rethinking diversity while developing awareness of its own role in reproducing inequality. Intercultural education may provide an answer to that hurry when fostering critical awareness and dialogue.

Keywords: decoloniality, coloniality of power, diversity, interculturality

Procedia PDF Downloads 186

Authors: Nurudeen Afolami Ayeni, Kasali Adewale Bello

Abstract:

Study of the effect of dye-resin complexation on the degree of dye absorption were carried out using Procion Blue MX-R to dye cotton fabric in the presence hexamethylol melamine (MR6) and its phosphate derivative (MPR4) for resination. The highest degree of dye exhaustion was obtained at 400C for 1 hour with the resinated fabric showing more affinity for the dye than the ordinary fibre. Improved fastness properties was recorded which show a relatively higher stability of dye-resin complex formed in the fibre.

Keywords: affinity, cotton, dyeing, reactive dye, resination

Procedia PDF Downloads 278

Authors: Temidayo James Aransiola, Vania Ceccato, Marcelo Justus

Abstract:

This paper investigates the effect of absolute deprivation (proxy unemployment) and relative deprivation (proxy income inequality) on homicide levels in Brazil. A database from the Brazilian Information System about Mortality and Census of the year 2000 and 2010 was used to estimate negative binomial models of homicide levels controlling for socioeconomic, demographic and geographic factors. Findings show that unemployment and income inequality affect homicides levels and that the effect of the former is more pronounced compared to the latter. Moreover, the combination of income inequality and unemployment exacerbates the overall effect of deprivation on homicide levels.

Keywords: deprivation, inequality, interaction, unemployment, violence

Procedia PDF Downloads 115

Authors: Nuradeen Abdullahi Nadabo, Kasali Adewale Bello, Istifanus Chindo, Nurudeen Ayeni

Abstract:

Ten acid dyes were synthesized from 1-amino-4-bromo anthraghinone-2 sulphuric acid by condensation with different substituted amilines. These dyes were characterized by IR Spectroscopy and the results revealed an incorporation of various substituents. Application of these dyes were carried out on Nylon and wool fabrics using standard procedure melting point, percentage yield, molar extinction coefficient, wash, light and staining of adjacent fibre, of these dyes were also evaluated and the results obtained are within a reasonable range acceptable for commercial dyes.

Keywords: acid dyes, dyeing, exhaustion, extinction co-efficient

Procedia PDF Downloads 305

Authors: Marcelo R. G. Duarte, Marcilio Alves

Abstract:

Pedestrians are the fourth group among road traffic users that most suffer accidents. Their death rate is even higher than the motorcyclists group. This gives motivation for the development of an urban vehicle capable of complying with the United Nations Economic Commission for Europe pedestrian regulations. The conceptual vehicle is capable of transporting two passengers and small parcels for 100 km at a maximum speed of 90 km/h. This paper presents the design of this vehicle using the finite element method specially in connection with frontal crash test and car to pedestrian collision. The simulation is based in a human body FE.

Keywords: electric urban vehicle, finite element method, global human body model, pedestrian safety, road safety

Procedia PDF Downloads 150

Authors: Nuradeen Abdullahi Nadabo, Kasali Adewale Bello, Chindo Istifanus

Abstract:

A series of ten bi functional mono-chloro-s-triazine vinyl sulphone reactive dyes were synthesized based on H-acid with varied substituents coded as (BRD). These dyes were characterized by IR spectroscopy. The results revealed an incorporation of various substituents. The visible absorption spectra of these dyes were examined in various solvents and results shows positive and negative salvatochromism as the solvent polarity; changes, melting point, percentage yield and molar extinction co-efficient of these dyes were also evaluated and the results obtained are within a reasonable range acceptable for commercial dyeing.

Keywords: bifunctional, characterization, reactive dyes, synthesis

Procedia PDF Downloads 400

Authors: Marcelo Dias Carvalho, Leticia Ishikawa

Abstract:

Supply Chain Risk Management refers to a set of strategies used by companies to avoid supply chain disruption caused by damage at production facilities, natural disasters, capacity issues, inventory problems, incorrect forecasts, and delays. Many companies use the techniques of the Toyota Production System, which in a way goes against a better management of supply chain risks. This paper studies key events in some multinationals to analyze the trade-off between the best supply chain risk management techniques and management policies designed to create lean enterprises. The result of a good balance of these actions is the reduction of losses, increased customer trust in the company and better preparedness to face the general risks of a supply chain.

Keywords: just in time, lean manufacturing, supply chain disruptions, supply chain management

Procedia PDF Downloads 308

Authors: Marcelo T. Okano, Oduvaldo Vendrametto, Osmildo S. Santos, Marcelo E. Fernandes, Heide Landi

Abstract:

Teaching of entrepreneurship and innovation in Brazilian universities has increased in recent years due to several factors such as the emergence of disciplines like biotechnology increased globalization reduced basic funding and new perspectives on the role of the university in the system of knowledge production Innovation is increasingly seen as an evolutionary process that involves different institutional spheres or sectors in society Entrepreneurship is a milestone on the road towards economic progress, and makes a huge contribution towards the quality and future hopes of a sector, economy or even a country. Entrepreneurship is as important in small and medium-sized enterprises (SMEs) and local markets as in large companies, and national and international markets, and is just as key a consideration for public companies as or private organizations. Entrepreneurship helps to encourage the competition in the current environment that leads to the effects of globalization. There is an increasing tendency for government policy to promote entrepreneurship for its apparent economic benefit. Accordingly, governments seek to employ entrepreneurship education as a means to stimulate increased levels of economic activity. Entrepreneurship education and training (EET) is growing rapidly in universities and colleges throughout the world, and governments are supporting it both directly and through funding major investments in advice-provision to would-be entrepreneurs and existing small businesses. The Triple Helix of university–industry–government relations is compared with alternative models for explaining the current research system in its social contexts. Communications and negotiations between institutional partners generate an overlay that increasingly reorganizes the underlying arrangements. To achieve the objective of this research was a survey of the literature on the entrepreneurship and innovation and then a field research with 100 students of Fatec. To collect the data needed for analysis, we used the exploratory research of a qualitative nature. We asked to respondents what degree of knowledge over ten related to entrepreneurship and innovation topics, responses were answered in a Likert scale with 4 levels, none, small, medium and large. We can conclude that the terms such as entrepreneurship and innovation are known by most students because the university propagates them across disciplines, lectures, and institutes innovation. The more specific items such as canvas and Design thinking model are unknown by most respondents. The importance of the University in teaching innovation and entrepreneurship in the transmission of this knowledge to the students in order to equalize the knowledge. As a future project, these items will be re-evaluated to create indicators for measuring the knowledge level.

Keywords: Brazilian universities, entrepreneurship, innovation, entrepreneurship, globalization

Procedia PDF Downloads 478

Authors: Diego Rodrigues, Marcelo Lisboa, Elismar Batista, Marcos Dias

Abstract:

Based on data on child labor, this work arises questions about how to understand and locate the factors that make up the child labor rates, and which properties are important to analyze these cases. Using data mining techniques to discover valid patterns on Brazilian social databases were evaluated data of child labor in the State of Tocantins (located north of Brazil with a territory of 277000 km2 and comprises 139 counties). This work aims to detect factors that are deterministic for the practice of child labor and their relationships with financial indicators, educational, regional and social, generating information that is not explicit in the government database, thus enabling better monitoring and updating policies for this purpose.

Keywords: social data, government decision making, association of social data, data mining

Procedia PDF Downloads 333

Authors: Alh Rauf Bello Bella

Abstract:

The main purpose of citizenship education if properly executed is to create awareness and enlightenment in the society to bring tolerance and political unity among the people. For the citizenry to have a meaningful participation for the achievement of this objective in a modern society where democracy thrives, all citizens should also have access to information on all matters affecting their lives and well-being. The paper therefore examines the scope of citizenship education and the complementary role of information providers in the quest for political socialization and national unity. It emphasizes some issues of national unity which should be addressed through proper enlightenment of the citizenry and access to relevant and timely information at the grassroots.

Keywords: citizenship education, national unity, political socialization, Nigeria

Procedia PDF Downloads 442

Authors: Aliyu Ahmad Aliyu, Abubakar Ahmad, Muhammad Umar Bello, Rozilah Kasim, David Martin

Abstract:

The article studied the application of facilities management practice in high rise commercial properties. Convenience sampling technique was used in administering questionnaires to the 60 respondents who responded to the survey. It was found out that the extent of application of facilities management in the subject properties is better described as below average. Similarly, the most frequently tools of facilities management in use and employed in the properties were outsourcing and in-house sourcing. This was influenced by the level of their familiarity with the tools. Planned and Preventive maintenance should be taken regularly in other to enhance the effectiveness of the facilities management and to satisfy both the owner and customers of the organization.

Keywords: commercial properties, facilities management, high-rise buildings, Jos metropolis and outsourcing

Procedia PDF Downloads 499

Authors: Bello Muhammad Dogon Kade

Abstract:

The study was conducted to determine the effect of a treated groundnut (Arachis hypogaea) shell in a complete diet on blood metabolites and microbial load in fattening Yankasa rams. The study was conducted at the Teaching and Research Farm (Small Ruminants Unit of Animal Science Department, Faculty of Agriculture, Ahmadu Bello University, Zaria. Each kilogram of groundnut shell was treated with 5% urea and 5% lime for treatments 2 (UTGNS) and 3 (LTGNS), respectively. For treatment 4 (ULTGNS), 1 kg of groundnut shell was treated with 2.5% urea and 2.5% lime, but the shell in treatment 1 was not treated (UNTGNS). Sixteen Yankasa rams were used and randomly assigned to the four treatment diets with four animals per treatment in a completely randomized design (CRD). The diet was formulated to have 14% crude protein (CP) content. Rumen fluid was collected from each ram at the end of the experiment at 0 and 4 hours post-feeding. The samples were then put in a 30 ml bottle and acidified with 5 drops of concentrated sulphuric (0.1N H₂SO4) acid to trap ammonia. The results of the blood metabolites showed that the mean values of NH₃-N differed significantly (P<0.05) among the treatment groups, with rams in the ULTGNS diet having the highest significant value (31.96 mg/L). TVFs were significantly (P<0.05) higher in rams fed UNTGNS diet and higher in total nitrogen; the effect of sampling periods revealed that NH3N, TVFs and TP were significantly (P<0.05) higher in rumen fluid collected 4hrs post feeding among the rams across the treatment groups, but rumen fluid pH was significantly (p<0.05) higher in 0-hour post-feeding in all the rams in the treatment diets. In the treatment and sampling period’s interaction effects, animals on the ULTGNS diet had the highest mean values of NH3N in both 0 and 4 hours post-feeding and were significantly (P<0.5) higher compared to rams on the other treatment diets. Rams on the UTGNS diet had the highest bacteria load of 4.96X105/ml, which was significantly (P<0.05) higher than a microbial load of animals fed UNTGNS, LTGNS and ULTGNS diets. However, protozoa counts were significantly (P<0.05) higher in rams fed the UTGNS diet than those followed by the ULTGNS diet. The results showed that there was no significant difference (P>0.05) in the bacteria count of the animals at both 0 and 4 hours post-feeding. But rumen fungi and protozoa load at 0 hours were significantly (P<0.05) higher than at 4 hours post-feeding. The use of untreated ground groundnut shells in the diet of fattening Yankasa ram is therefore recommended.

Keywords: blood metabolites, microbial load, volatile fatty acid, ammonia, total protein

Procedia PDF Downloads 14

Authors: Diego Saldo Alves, Marcelo Paveck Ayub

Abstract:

The quality of accounting information is very important for the decision-making of managers, investors government and other information users. The opinion of the independent audit has a significant influence on the decision-making, especially the investors. Therefore, the aim of this study is to analyze the reasons that companies listed on Brazilian Stock Exchange B3, if they received qualified opinion and disclaimer of opinion of the independent auditors. We analyzed the reports of the independent auditors of 23 Brazilian companies listed in B3 that received qualified opinion and disclaimer of opinion between the years 2012 and 2017. The findings show that the companies do not comply the International Financial Reporting Standard, IFRS, also they did not provide documentation to prove the operations performed, did not account expenses, problems in corporate governance and internal controls.

Keywords: audit, disclaimer of opinion, independent auditors, qualified opinion

Procedia PDF Downloads 163

Authors: Marcelo Franzkowiak Stahlschmidt

Abstract:

This paper discusses the experiments carried out based on the wire drawing process analysis and later annealing on lead furnace on a galvanizing line. Using Design of Experiments methodology, the aim of this work is to understand the occurrence of lead entrainment originating from the annealed wires in order to decrease this problem. Wire samples were collected from wire drawing machines and galvanizing line and submitted to surface roughness analysis and its implications on lead drag out based on wire speed, wire diameter, lead bath temperature, thermal capacity of the lead kettle, wire surface condition, wire roughness and wire superficial cleanliness. Proposals to decrease lead drag out were made in order to increase wire drawing machines and galvanizing line performance.

Keywords: wire drawing process, galvanizing, heat treatment, lead

Procedia PDF Downloads 610

Authors: Alexandre S. Guimarães, Marcelo B. Mansur

Abstract:

The performance of organophosphorus extractants Cyanex 272 and D2EHPA on the purification of concentrate nickel sulfate solutions was evaluated. Batch scale tests were carried out at pH range of 2 to 7 using a laboratory solution simulating concentrate nickel liquors as those typically obtained when sulfate intermediates from nickel laterite are re-leached and treated for the selective removal of cobalt, zinc, manganese and copper with Cyanex 272 ([Ca] = 0.57 g/L, [Mg] = 3.2 g/L, and [Ni] = 88 g/L). The increase on the concentration of D2EHPA favored the calcium extraction. The extraction of magnesium is dependent on the pH and of ratio of extractants D2EHPA and Cyanex 272 in the organic phase. The composition of the investigated organic phase did not affect nickel extraction. The number of stages is dependent on the magnesium extraction. The most favorable operating condition to selectively remove calcium and magnesium was determined.

Keywords: solvent extraction, organophosphorus extractants, alkaline earth metals, nickel

Procedia PDF Downloads 478

Authors: Joaquim Rubens Fontes-Filho, Felipe Buchbinder, Marcelo Desterro

Abstract:

The study aims to identify the effects of an economic recession on the compensation of executives of listed companies. Market-based and labor environment explanations have received particular attention, both to explain the reasons for a growth in this compensation and to indicate that they may increase agency problems rather than mitigate them. In this sense, labor forces, especially related to the market for executives, contribute to defining the terms of compensation packages and represent a significant external control mechanism to moderate agency problems, but may be of little effect if the executives are entrenched and concentrate enough power to have a say in his/her compensation. Based on a five-year data panel related to executive compensation in 250 listed companies in Brazil, we examine whether the economic recession in the last two years produced any impact in this compensation, controlling for the sector and level of governance of the company.

Keywords: agency problems, executive compensation, control mechanisms, corporate governance

Procedia PDF Downloads 409

Authors: Nurudeen Afolami Ayeni, Kasali Bello

Abstract:

Methylolmelamine with increasing degree of methylol substitution and the phosphates derivatives were used to resinate cotton fabric (CF). The resination was carried out at different curing time and curing temperature. Generally, the results show a reduction in the flame propagation rate of the treated fabrics compared to the untreated cotton fabric (CF). While the flame retardancy of methylolmelamine-treated fibre could be attributed to the degree of crosslinking of fibre-resin network which promotes stability, the methylolmelamine phosphate-treated fabrics show better retardancy due to the intumescences action of the phosphate resin upon decomposition in the resin – fabric network.

Keywords: cotton fabric, flame retardant, methylolmelamine, crosslinking, resination

Procedia PDF Downloads 346

Authors: Marcelo Müller Beuren, José Luis Duarte Ribeiro

Abstract:

Studies point that Brazilian large airports are not managing their assets efficiently. Therefore, organizations seek improvements to raise their asset’s productivity. Hence, identification of assets useful life in airports becomes an important subject, since its accuracy leads to better maintenance plans and technological substitution, contribution to airport services management. However, current useful life prediction models do not converge in terms of determinant elements used, as they are particular to the studied situation. For that reason, the main objective of this paper is to identify the determinant elements for a useful life of major assets in airports. With that purpose, a case study was held in the key airport of the south of Brazil trough historical data analysis and specialist interview. This paper concluded that most of the assets useful life are determined by technical elements, maintenance cost, and operational costs, while few presented influence of technological obsolescence. As a highlight, it was possible to identify the determinant elements to be considered by a model which objective is to identify the useful life of airport’s major assets.

Keywords: airports, asset management, asset useful life

Procedia PDF Downloads 489

Authors: Muhammad Bello Ibrahim, M. Auwal Zakari, Aliyu Usman

Abstract:

Hybrid concrete construction (HCC) combines all the benefits of pre-casting with the advantages of cast in-situ construction. Merging the two, as a hybrid structure, results in even greater construction speed, value, and the overall economy. Its variety of uses has gained popularity in the United States and in Europe due to its distinctive benefits. However, the increase of its application in some countries (including Nigeria) has been relatively slow. Several researches have shown that hybrid construction offers an ultra-high performance concrete that offers superior strength, durability and aesthetics with design flexibility and within sustainability credentials, based on the available and economically visible technologies. This paper examines and documents the criterion that will help inform the process of deciding whether or not to adopt hybrid concrete construction (HCC) technology rather than more traditional alternatives. It also the present situation of design, construction and research on hybrid structures.

Keywords: hybrid concrete construction, Nigeria, sustainable infrastructure development, design flexibility

Procedia PDF Downloads 518