Search results for: Marcelo M. Sousa
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 121

Search results for: Marcelo M. Sousa

121 Identification of the Parameters of a AC Servomotor Using Genetic Algorithm

Authors: J. G. Batista, K. N. Sousa, ¬J. L. Nunes, R. L. S. Sousa, G. A. P. Thé

Abstract:

This work deals with parameter identification of permanent magnet motors, a class of ac motor which is particularly important in industrial automation due to characteristics like applications high performance, are very attractive for applications with limited space and reducing the need to eliminate because they have reduced size and volume and can operate in a wide speed range, without independent ventilation. By using experimental data and genetic algorithm we have been able to extract values for both the motor inductance and the electromechanical coupling constant, which are then compared to measured and/or expected values.

Keywords: modeling, AC servomotor, permanent magnet synchronous motor-PMSM, genetic algorithm, vector control, robotic manipulator, control

Procedia PDF Downloads 445
120 The Consumers' Attitudes in Front of Organizations' Environmental Management

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

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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 601
119 Magnetic Chloromethylated Polymer Nanocomposite for Selective Pollutant Removal

Authors: Fabio T. Costa, Sergio E. Moya, Marcelo H. Sousa

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Nanocomposites designed by embedding magnetic nanoparticles into a polymeric matrix stand out as ideal magnetic-hybrid and magneto-responsive materials as sorbents for removal of pollutants in environmental applications. Covalent coupling is often desired for the immobilization of species on these nanocomposites, in order to keep them permanently bounded, not desorbing or leaching over time. Moreover, unwanted adsorbates can be separated by successive washes/magnetic separations, and it is also possible to recover the adsorbate covalently bound to the nanocomposite surface through detaching/cleavage protocols. Thus, in this work, we describe the preparation and characterization of highly-magnetizable chloromethylated polystyrene-based nanocomposite beads for selective covalent coupling in environmental applications. For synthesis optimization, acid resistant core-shelled maghemite (γ-Fe₂O₃) nanoparticles were coated with oleate molecules and directly incorporated into the organic medium during a suspension polymerization process. Moreover, the cross-linking agent ethylene glycol dimethacrylate (EGDMA) was utilized for co-polymerization with the 4-vinyl benzyl chloride (VBC) to increase the resistance of microbeads against leaching. After characterizing samples with XRD, ICP-OES, TGA, optical, SEM and TEM microscopes, a magnetic composite consisting of ~500 nm-sized cross-linked polymeric microspheres embedding ~8 nm γ-Fe₂O₃ nanoparticles was verified. This nanocomposite showed large room temperature magnetization (~24 emu/g) due to the high content in maghemite (~45 wt%) and resistance against leaching even in acidic media. Moreover, the presence of superficial chloromethyl groups, probed by FTIR and XPS spectroscopies and confirmed by an amination test can selectively adsorb molecules through the covalent coupling and be used in molecular separations as shown for the selective removal of 4-aminobenzoic acid from a mixture with benzoic acid.

Keywords: nanocomposite, magnetic nanoparticle, covalent separation, pollutant removal

Procedia PDF Downloads 97
118 Translating History in a Brazilian Graphic Novel: A Translation Project for Angola Janga by Marcelo D'Salete

Authors: Carolina Rezende, Julio Cesar Neves Monteiro

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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 154
117 Interorganizational Relationships in the Brazilian Milk Production Chain

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

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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 560
116 Study of Cahn-Hilliard Equation to Simulate Phase Separation

Authors: Nara Guimarães, Marcelo Aquino Martorano, Douglas Gouvêa

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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 494
115 Proposal for a Framework for Teaching Entrepreneurship and Innovation Using the Methods and Current Methodologies

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

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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 558
114 Methodology to Assess the Circularity of Industrial Processes

Authors: Bruna F. Oliveira, Teresa I. Gonçalves, Marcelo M. Sousa, Sandra M. Pimenta, Octávio F. Ramalho, José B. Cruz, Flávia V. Barbosa

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The EU Circular Economy action plan, launched in 2020, is one of the major initiatives to promote the transition into a more sustainable industry. The circular economy is a popular concept used by many companies nowadays. Some industries are better forwarded to this reality than others, and the tannery industry is a sector that needs more attention due to its strong environmental impact caused by its dimension, intensive resources consumption, lack of recyclability, and second use of its products, as well as the industrial effluents generated by the manufacturing processes. For these reasons, the zero-waste goal and the European objectives are further being achieved. In this context, a need arises to provide an effective methodology that allows to determine the level of circularity of tannery companies. Regarding the complexity of the circular economy concept, few factories have a specialist in sustainability to assess the company’s circularity or have the ability to implement circular strategies that could benefit the manufacturing processes. Although there are several methodologies to assess circularity in specific industrial sectors, there is not an easy go-to methodology applied in factories aiming for cleaner production. Therefore, a straightforward methodology to assess the level of circularity, in this case of a tannery industry, is presented and discussed in this work, allowing any company to measure the impact of its activities. The methodology developed consists in calculating the Overall Circular Index (OCI) by evaluating the circularity of four key areas -energy, material, economy and social- in a specific factory. The index is a value between 0 and 1, where 0 means a linear economy, and 1 is a complete circular economy. Each key area has a sub-index, obtained through key performance indicators (KPIs) regarding each theme, and the OCI reflects the average of the four sub-indexes. Some fieldwork in the appointed company was required in order to obtain all the necessary data. By having separate sub-indexes, one can observe which areas are more linear than others. Thus, it is possible to work on the most critical areas by implementing strategies to increase the OCI. After these strategies are implemented, the OCI is recalculated to check the improvements made and any other changes in the remaining sub-indexes. As such, the methodology in discussion works through continuous improvement, constantly reevaluating and improving the circularity of the factory. The methodology is also flexible enough to be implemented in any industrial sector by adapting the KPIs. This methodology was implemented in a selected Portuguese small and medium-sized enterprises (SME) tannery industry and proved to be a relevant tool to measure the circularity level of the factory. It was witnessed that it is easier for non-specialists to evaluate circularity and identify possible solutions to increase its value, as well as learn how one action can impact their environment. In the end, energetic and environmental inefficiencies were identified and corrected, increasing the sustainability and circularity of the company. Through this work, important contributions were provided, helping the Portuguese SMEs to achieve the European and UN 2030 sustainable goals.

Keywords: circular economy, circularity index, sustainability, tannery industry, zero-waste

Procedia PDF Downloads 54
113 Non–Geometric Sensitivities Using the Adjoint Method

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

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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

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112 The Use of Religious Symbols in the Workplace: Remarks on the Latest Case Law

Authors: Susana Sousa Machado

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The debate on the use of religious symbols has been highlighted in modern societies, especially in the field of labour relationships. As litigiousness appears to be growing, the matter requires a careful study from a legal perspective. In this context, a description and critical analysis of the most recent case law is conducted regarding the use of symbols by the employee in the workplace, delivered both by the European Court of Human Rights and by the Court of Justice of the European Union. From this comparative analysis we highlight the most relevant aspects in order to seek a common core regarding the juridical-argumentative approach of case law.

Keywords: religion, religious symbols, workplace, discrimination

Procedia PDF Downloads 401
111 Sustainable Tourism and Tourism Product Development Conference - Praga

Authors: Ana Rita Conde, Pilar Mota, Tânia Botelho, Carlos Rodrigues, Osvaldo Silva, Áurea Sousa, Suzana Caldeira, Isabel Rego, Jéssica Pacheco

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Families with children with ASD are interested in traveling but end up not traveling due to the obstacles they face and not finding inclusive traveling offers. This study will identify the needs of families with children with ASD, to develop the products targeted to their tourist needs. 137 families from different countries answered a questionnaire about their travel experiences, needs and preferences. Based on the results, guidelines are presented for the development of products specially aimed for this market niche.

Keywords: inclusive tourism, sustainability, autism spectrum disorder, children, families

Procedia PDF Downloads 112
110 Intercultural Competencies as a Means to Rethink the Pedagogies of Diversity in Latin America

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

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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 217
109 The Effect of Absolute and Relative Deprivation on Homicides in Brazil

Authors: Temidayo James Aransiola, Vania Ceccato, Marcelo Justus

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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 130
108 A United Nations Safety Compliant Urban Vehicle Design

Authors: Marcelo R. G. Duarte, Marcilio Alves

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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 169
107 Analysis of Supply Chain Risk Management Strategies: Case Study of Supply Chain Disruptions

Authors: Marcelo Dias Carvalho, Leticia Ishikawa

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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 324
106 Teaching of Entrepreneurship and Innovation in Brazilian Universities

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

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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 490
105 Association of Social Data as a Tool to Support Government Decision Making

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

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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 350
104 Passive Solar Distiller with Low Cost of Implementation, Operation and Maintenance

Authors: Valentina Alessandra Carvalho do Vale, Elmo Thiago Lins Cöuras Ford, Rudson de Sousa Lima

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Around the planet Earth, access to clean water is a problem whose importance has increased due to population growth and its misuse. Thus, projects that seek to transform water sources improper (salty and brackish) in drinking water sources are current issues. However, this transformation generally requires a high cost of implementation, operation and maintenance. In this context, the aim of this work is the development of a passive solar distiller for brackish water, made from recycled and durable materials such as aluminum, cement, glass and PVC basins. The results reveal factors that influence the performance and viability of the expansion project.

Keywords: solar distiller, passive distiller, distiller with pyramidal roof, ecologically correct

Procedia PDF Downloads 389
103 Application of Axiomatic Design in Industrial Control and Automation Software

Authors: Aydin Homay, Mario de Sousa, Martin wollschlaeger

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Axiomatic design is a system design methodology that systematically analyses the transformation of customer needs into functional requirements, design parameters, and process variables. This approach aims to create high-quality product or system designs by adhering to specific design principles or axioms, namely, the independence and information axiom. The application of axiomatic design in the design of industrial control and automation software systems could be challenging due to the high flexibility exposed by the software system and the coupling enforced by the hardware part. This paper aims to present how to use axiomatic design for designing industrial control and automation software systems and how to satisfy the independence axiom within these tightly coupled systems.

Keywords: axiomatic design, decoupling, uncoupling, automation

Procedia PDF Downloads 22
102 Implementation and Validation of Therapeutic Tourism Products for Families With Children With Autism Spectrum Disorder in Azores Islands: “Azores All in Blue” Project

Authors: Ana Rita Conde, Pilar Mota, Tânia Botelho, Suzana Caldeira, Isabel Rego, Jessica Pacheco, Osvaldo Silva, Áurea Sousa

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Tourism promotes well-being and health to children with ASD and their families. Literature indicates the need to provide tourist activities that integrate the therapeutic component, to promote the development and well-being of children with ASD. The study aims to implement tourist offers in Azores that integrate the therapeutic feature, assess their suitability and impact on the well-being and health of the child and caregivers. Using a mixed methodology, the study integrates families that experience and evaluate the impact of tourism products developed specifically for them.

Keywords: austism spectrum disorder, children, therapeutic tourism activities, well-being, health, inclusive tourism

Procedia PDF Downloads 130
101 The Use of Online Courses as a Tool for Teaching in Education for Youth and Adults

Authors: Elineuda Do Socorro Santos Picanço Sousa, Ana Kerlly Souza da Costa

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This paper presents the analysis of the information society as a plural, inclusive and participatory society, where it is necessary to give all citizens, especially young people, the right skills in order to develop skills so that they can understand and use information through of contemporary technologies; well as carry out a critical analysis, using and producing information and all sorts of messages and / or informational language codes. This conviction inspired this article, whose aim is to present current trends in the use of technology in distance education applied as an alternative and / or supplement to classroom teaching for Youth and Adults, concepts and actions, seeking to contribute to its development in the state of Amapá and specifically, the Center for Professional of Amapá Teaching Professor Josinete Oliveira Barroso - CEPAJOB.

Keywords: youth and adults education, Ead. Professional Education, online courses, CEPAJOB

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100 Consumption Habits of Low-Fat Plant Sterol-Enriched Yoghurt Enriched with Phytosterols

Authors: M. J. Reis Lima, J. Oliveira, A. C. Sousa Pereira, M. C. Castilho, E. Teixeira-Lemos

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The increasing interest in plant sterol enriched foods is due to the fact that they reduce blood cholesterol concentrations without adverse side effects. In this context, enriched foods with phytosterols may be helpful in protecting population against atherosclerosis and cardiovascular diseases. The aim of the present work was to evaluate in a population of Viseu, Portugal, the consumption habits low-fat, plant sterol-enriched yoghurt. For this study, 577 inquiries were made and the sample was randomly selected for people shopping in various supermarkets. The preliminary results showed that the biggest consumers of these products were women aged 45 to 65 years old. Most of the people who claimed to buy these products consumed them once a day. Also, most of the consumers under antidyslipidemic therapeutics noticed positive effects on hypercholesterolemia.

Keywords: consumption habits, fermented milk, functional foods, low fat, phytosterols

Procedia PDF Downloads 437
99 Independent Audit in Brazilian Companies Listed on B3: An Analysis of Companies That Received Qualified Opinion and Disclaimer of Opinion

Authors: Diego Saldo Alves, Marcelo Paveck Ayub

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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 178
98 Annealing Process Study at Galvanizing Line: Characterization and Implication Inherent to Lead Entrainment

Authors: Marcelo Franzkowiak Stahlschmidt

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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 626
97 Selective Solvent Extraction of Calcium and Magnesium from Concentrate Nickel Solutions Using Mixtures of Cyanex 272 and D2EHPA

Authors: Alexandre S. Guimarães, Marcelo B. Mansur

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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

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96 Effects of an Economic Recession on Executive Compensation: A Panel Analysis of Listed Companies in Brazil

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

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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

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95 Determinant Elements for Useful Life in Airports

Authors: Marcelo Müller Beuren, José Luis Duarte Ribeiro

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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 505
94 A Method for Reduction of Association Rules in Data Mining

Authors: Diego De Castro Rodrigues, Marcelo Lisboa Rocha, Daniela M. De Q. Trevisan, Marcos Dias Da Conceicao, Gabriel Rosa, Rommel M. Barbosa

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The use of association rules algorithms within data mining is recognized as being of great value in the knowledge discovery in databases. Very often, the number of rules generated is high, sometimes even in databases with small volume, so the success in the analysis of results can be hampered by this quantity. The purpose of this research is to present a method for reducing the quantity of rules generated with association algorithms. Therefore, a computational algorithm was developed with the use of a Weka Application Programming Interface, which allows the execution of the method on different types of databases. After the development, tests were carried out on three types of databases: synthetic, model, and real. Efficient results were obtained in reducing the number of rules, where the worst case presented a gain of more than 50%, considering the concepts of support, confidence, and lift as measures. This study concluded that the proposed model is feasible and quite interesting, contributing to the analysis of the results of association rules generated from the use of algorithms.

Keywords: data mining, association rules, rules reduction, artificial intelligence

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93 Finite Element Analysis of the Blanking and Stamping Processes of Nuclear Fuel Spacer Grids

Authors: Rafael Oliveira Santos, Luciano Pessanha Moreira, Marcelo Costa Cardoso

Abstract:

Spacer grid assembly supporting the nuclear fuel rods is an important concern in the design of structural components of a Pressurized Water Reactor (PWR). The spacer grid is composed by springs and dimples which are formed from a strip sheet by means of blanking and stamping processes. In this paper, the blanking process and tooling parameters are evaluated by means of a 2D plane-strain finite element model in order to evaluate the punch load and quality of the sheared edges of Inconel 718 strips used for nuclear spacer grids. A 3D finite element model is also proposed to predict the tooling loads resulting from the stamping process of a preformed Inconel 718 strip and to analyse the residual stress effects upon the spring and dimple design geometries of a nuclear spacer grid.

Keywords: blanking process, damage model, finite element modelling, inconel 718, spacer grids, stamping process

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92 Using Wiki for Enhancing the Knowledge Transfer to Newcomers: An Experience Report

Authors: Hualter Oliveira Barbosa, Raquel Feitosa do Vale Cunha, Erika Muniz dos Santos, Fernanda Belmira Souza, Fabio Sousa, Luis Henrique Pascareli, Franciney de Oliveira Lima, Ana Cláudia Reis da Silva, Christiane Moreira de Almeida

Abstract:

Software development is intrinsic human-based knowledge-intensive. Due to globalization, software development has become a complex challenge and we usually face barriers related to knowledge management, team building, costly testing processes, especially in distributed settings. For this reason, several approaches have been proposed to minimize barriers caused by geographic distance. In this paper, we present as we use experimental studies to improve our knowledge management process using the Wiki system. According to the results, it was possible to identify learning preferences from our software projects leader team, organize and improve the learning experience of our Wiki and; facilitate collaboration by newcomers to improve Wiki with new contents available in the Wiki.

Keywords: mobile product, knowledge transfer, knowledge management process, wiki, GSD

Procedia PDF Downloads 158