Search results for: Francisco Gabriel F. de Lima

Authors: Venerando E. Amaro, Francisco Gabriel F. de Lima, Marcelo S.T. Santos

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The morphological short-term evolution of Ponta do Tubarão Island (PTI) was investigated through high accurate surveys based on post-processed kinematic (PPK) relative positioning on Global Navigation Satellite Systems (GNSS). PTI is part of a barrier island system on a high energy northeast Brazilian coastal environment and also an area of high environmental sensitivity. Surveys were carried out quarterly over a two years period from May 2010 to May 2012. This paper assesses statically the performance of digital elevation models (DEM) derived from different interpolation methods to represent morphologic features and to quantify volumetric changes and TIN models shown the best results to that purposes. The MDE allowed quantifying surfaces and volumes in detail as well as identifying the most vulnerable segments of the PTI to erosion and/or accumulation of sediments and relate the alterations to climate conditions. The coastal setting and geometry of PTI protects a significant mangrove ecosystem and some oil and gas facilities installed in the vicinities from damaging effects of strong oceanwaves and currents. Thus, the maintenance of PTI is extremely required but the prediction of its longevity is uncertain because results indicate an irregularity of sedimentary balance and a substantial decline in sediment supply to this coastal area.

Keywords: DEM, GNSS, short-term monitoring, Brazil.

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Authors: Oscar E. Ruiz, Carlos Cadavid, Juan G. Lalinde, Ricardo Serrano, Guillermo Peris-Fajarnes

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The Boundary Representation of a 3D manifold contains FACES (connected subsets of a parametric surface S : R2 -! R3). In many science and engineering applications it is cumbersome and algebraically difficult to deal with the polynomial set and constraints (LOOPs) representing the FACE. Because of this reason, a Piecewise Linear (PL) approximation of the FACE is needed, which is usually represented in terms of triangles (i.e. 2-simplices). Solving the problem of FACE triangulation requires producing quality triangles which are: (i) independent of the arguments of S, (ii) sensitive to the local curvatures, and (iii) compliant with the boundaries of the FACE and (iv) topologically compatible with the triangles of the neighboring FACEs. In the existing literature there are no guarantees for the point (iii). This article contributes to the topic of triangulations conforming to the boundaries of the FACE by applying the concept of parameterindependent Gabriel complex, which improves the correctness of the triangulation regarding aspects (iii) and (iv). In addition, the article applies the geometric concept of tangent ball to a surface at a point to address points (i) and (ii). Additional research is needed in algorithms that (i) take advantage of the concepts presented in the heuristic algorithm proposed and (ii) can be proved correct.

Keywords: surface triangulation, conforming triangulation, surfacesampling, Gabriel complex.

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Authors: Odón R. Sánchez-Ccoyllo, Elizabeth Ayma-Choque, Alan Llacza

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Sulphur dioxide (SO₂) and surface-ozone (O₃) concentrations are associated with diseases. The objective of this research is to evaluate the effectiveness of the air-quality Weather Research and Forecasting model coupled to Chemistry (WRF-Chem) model with a horizontal resolution of 5 km x 5 km. For this purpose, the measurements of the hourly SO₂ and O₃ concentrations available in three air quality monitoring stations in Lima, Peru were used for the purpose of validating the simulations of the SO₂ and O₃ concentrations obtained with the WRF-Chem model in February 2018. For the quantitative evaluation of the simulations of these gases, statistical techniques were implemented, such as the average of the simulations; the average of the measurements; the Mean Bias (MeB); the Mean Error (MeE); and the Root Mean Square Error (RMSE). The results of these statistical metrics indicated that the simulated SO₂ and O₃ values over-predicted the SO₂ and O₃ measurements. For the SO₂ concentration, the MeB values varied from 0.58 to 26.35 µg/m³; the MeE values varied from 8.75 to 26.5 µg/m³; the RMSE values varied from 13.3 to 31.79 µg/m³; while for O₃ concentrations the statistical values of the MeB varied from 37.52 to 56.29 µg/m³; the MeE values varied from 37.54 to 56.70 µg/m³; the RMSE values varied from 43.05 to 69.56 µg/m³.

Keywords: Ground-ozone, Lima, Sulphur dioxide, WRF-Chem.

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Authors: Jitendra Jain, Cassandra Hidajat, Hansraj Riteesh Bookun

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Graft patency underpins long-term prognosis after coronary artery bypass grafting surgery (CABG). The benefits of the combined use of only the left internal mammary artery and radial artery, referred to as total arterial revascularisation (TAR), on long-term clinical outcomes and quality of life are relatively unknown. The aim of this study was to identify whether there were differences in long term clinical outcomes between recipients of TAR compared to a cohort of mostly arterial revascularization involving the left internal mammary, at least one radial artery and at least one saphenous vein graft. A retrospective analysis was performed on all patients who underwent TAR or were re-vascularized with supplementary saphenous vein graft from February 1996 to December 2004. Telephone surveys were conducted to obtain clinical outcome parameters including major adverse cardiac and cerebrovascular events (MACCE) and Short Form (SF-36v2) Health Survey responses. A total of 176 patients were successfully contacted to obtain postop follow up results. The mean follow-up length from time of surgery in our study was TAR 12.4±1.8 years and conventional 12.6±2.1. PCS score was TAR 45.9±8.8 vs LIMA/Rad/ SVG 44.9±9.2 (p=0.468) and MCS score was TAR 52.0±8.9 vs LIMA/Rad/SVG 52.5±9.3 (p=0.723). There were no significant differences between groups for NYHA class 3+ TAR 9.4% vs. LIMA/Rad/SVG 6.6%; or CCS 3+ TAR 2.35% vs. LIMA/Rad/SVG 0%.

Keywords: CABG, MACCEs, quality of life, total arterial revascularization.

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Authors: Camelia Frigioiu, Katica (Stevanovic) Hedrih, Iulian Gabriel Birsan

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In this paper we study the rheonomic mechanical systems from the point of view of Lagrange geometry, by means of its canonical semispray. We present an example of the constraint motion of a material point, in the rheonomic case.

Keywords: Lagrange's equations, mechanical system, non-linear connection, rheonomic Lagrange space.

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Authors: Ricardo A. Martins, Matheus S. da Silva, Gabriel H. F. Iarossi, Helen C. M. Senefonte, Cinthyan R. S. C. de Barbosa

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This paper is the development of a concept of the man/robot interaction. More accurately in developing of an autistic child that have more troubles with interaction, here offers an efficient solution, even though simple; however, less studied for this public. This concept is based on code applied thought out the Lego NXT kit, built for the interpretation of the robot, thereby can create this interaction in a constructive way for children suffering with Autism.

Keywords: Lego NXT, autism, ANN (Artificial Neural Network), Backpropagation.

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Authors: Eduardo Álvarez, Gerardo Quiroga, Jorge Orozco, Gabriel Chavira

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AmI proposes a new way of thinking about computers, which follows the ideas of the Ubiquitous Computing vision of Mark Weiser. In these, there is what is known as a Disappearing Computer Initiative, with users immersed in intelligent environments. Hence, technologies need to be adapted so that they are capable of replacing the traditional inputs to the system by embedding these in every-day artifacts. In this work, we present an approach, which uses Radiofrequency Identification (RFID) and Near Field Communication (NFC) technologies. In the latter, a new form of interaction appears by contact. We compare both technologies by analyzing their requirements and advantages. In addition, we propose using a combination of RFID and NFC.

Keywords: Touching interaction, ambient intelligence, NFC, RFID.

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Authors: Ricardo Avila, Gabriel Lopes, Vania Vidal, Jose Macedo

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This article offers a approach to the automatic discovery of semantic concepts and links in the domain of Oil Exploration and Production (E&P). Machine learning methods combined with textual pre-processing techniques were used to detect local patterns in texts and, thus, generate new concepts and new semantic links. Even using more specific vocabularies within the oil domain, our approach has achieved satisfactory results, suggesting that the proposal can be applied in other domains and languages, requiring only minor adjustments.

Keywords: Semantic links, data mining, linked data, SKOS.

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Authors: Gabriel Quintero

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This paper presents the result of the implementation of a series of algorithms intended to be used for representing in most of the 3D geographic software, even Google Earth, the subsurface formations properties combining 2D charts or 3D plots over a 3D background, allowing everyone to use them, no matter the economic size of the company for which they work. Besides the existence of complex and expensive specialized software for modeling subsurface formations based on the same information provided to this one, the use of this open source development shows a higher and easier usability and good results, limiting the rendered properties and polygons to a basic set of charts and tubes.

Keywords: Chart, earth, formations, subsurface, visualization.

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Authors: Gabriel A. Orozco

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The purpose of this article is to make an approach to the Security Studies, exposing their theories and concepts to understand the role that they have had in the interpretation of the changes and continuities of the world order and their impact on policies in facing the problems of the 21st century. The aim is to build a bridge between the security studies as a subfield and the meaning that has been given to the world order. The idea of epistemic communities serves as a methodological proposal for the different programs of research in security studies, showing their influence in the realities of States, intergovernmental organizations and transnational forces, moving to implement, perpetuate and project a vision of the world order.

Keywords: Epistemic communities, international relations, security studies.

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Authors: Ana Bobirca, Paul-Gabriel Miclaus

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The purpose of the article is to illustrate the main characteristics of the corporate governance challenge facing the countries of South-Eastern Europe (SEE) and to subsequently determine and assess the extensiveness and effectiveness of corporate governance regulations in these countries. Therefore, we start with an overview on the subject of the key problems of corporate governance in transition. We then address the issue of corporate governance measurement for SEE countries. To this end, we include a review of the methodological framework for determining both the extensiveness and the effectiveness of corporate governance legislation. We then focus on the actual analysis of the quality of corporate governance codes, as well as of legal institutions effectiveness and provide a measure of corporate governance in Romania and other SEE emerging markets. The paper concludes by emphasizing the corporate governance enforcement gap and by identifying research issues that require further study.

Keywords: corporate governance, effectiveness, extensiveness, South-Eastern Europe

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Authors: Ricardo Avila, Gabriel Lopes, Vania Vidal, Jose Macedo

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This proposal aims for semantic enrichment between glossaries using the Simple Knowledge Organization System (SKOS) vocabulary to discover synonyms, hyponyms and hyperonyms semiautomatically, in Brazilian Portuguese, generating new semantic relationships based on WordNet. To evaluate the quality of this proposed model, experiments were performed by the use of two sets containing new relations, being one generated automatically and the other manually mapped by the domain expert. The applied evaluation metrics were precision, recall, f-score, and confidence interval. The results obtained demonstrate that the applied method in the field of Oil Production and Extraction (E&P) is effective, which suggests that it can be used to improve the quality of terminological mappings. The procedure, although adding complexity in its elaboration, can be reproduced in others domains.

Keywords: Ontology matching, mapping enrichment, semantic web, linked data, SKOS.

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Authors: Gabriel Chavira, Jorge Orozco, Salvador Nava, Eduardo Álvarez, Julio Rolón, Roberto Pichardo

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Ambient Intelligence promotes a shift in computing which involves fitting-out the environments with devices to support context-aware applications. One of main objectives is the reduction to a minimum of the user’s interactive effort, the diversity and quantity of devices with which people are surrounded with, in existing environments; increase the level of difficulty to achieve this goal. The mobile phones and their amazing global penetration, makes it an excellent device for delivering new services to the user, without requiring a learning effort. The environment will have to be able to perceive all of the interaction techniques. In this paper, we present the PICTAC model (Perceiving touch Interaction through TAgging Context), which similarly delivers service to members of a research group.

Keywords: Ambient Intelligence, Tagging Context, Touch Interaction, Touching Services.

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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, optimisation, non–geometric sensitivities, boundary conditions.

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Authors: Maria J. Garcia-Garcia, Concepcion Gonzalez-Garcia, Gabriel A. Dorado, Luis J. Fernandez

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The results obtained after incorporating the competence “creativity" to the subject Technical Drawing of the first course of the Degree in Forestry, Technical University of Madrid, are presented in this study.At first, learning activities which could serve two functions at the same time -developing students- creativity and developing other specific competences of the subject- were considered. Besides, changes in the assessment procedure were made and a method which analyzes two aspects of the assessment of the competence creativity was established. On the one hand, the products are evaluated by analyzing the outcomes obtained by students in the essays suggested and by establishing a parameter to assess the creativity expressed in those essays. On the other, an assessment of the student is directly carried out through a psychometric test which has been previously chosen by the team.Moreover, these results can be applied to similar or could be of general application.

Keywords: assessment competence, assessment creativity, creativity, generic competences

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Authors: Nilson Barbieri, Bruno Matos Martins, Gabriel de Sant'Anna Vitor Barbieri

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In more complex systems, such as automotive gearbox, a rigorous treatment of the data is necessary because there are several moving parts (gears, bearings, shafts, etc.), and in this way, there are several possible sources of errors and also noise. The basic objective of this work is the detection of damage in automotive gearbox. The detection methods used are the wavelet method, the bispectrum; advanced filtering techniques (selective filtering) of vibrational signals and mathematical morphology. Gearbox vibration tests were performed (gearboxes in good condition and with defects) of a production line of a large vehicle assembler. The vibration signals are obtained using five accelerometers in different positions of the sample. The results obtained using the kurtosis, bispectrum, wavelet and mathematical morphology showed that it is possible to identify the existence of defects in automotive gearboxes.

Keywords: Automotive gearbox, mathematical morphology, wavelet, bispectrum.

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Authors: Ana Bobirca, Paul-Gabriel Miclaus

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International competitiveness receives much attention nowadays, but up to now its assessment has been heavily based on manufacturing industry statistics. This paper addresses the need for competitiveness indicators that cover the service sector and sets out a multilevel framework for measuring international services trade competitiveness. The approach undertaken here aims at comparatively examining the international competitiveness of the EU-25 (the twenty-five European Union member states before the 1st of January 2007), Romanian and Bulgarian services trade, as well as the last two countries- structure of specialization on the EU-25 services market. The primary changes in the international competitiveness of three major services sectors – transportation, travel and other services - are analyzed. This research attempts to determine the ability of the two recent European Union (EU) member states to contend with the challenges that might arise from the hard competition within the enlarged EU, in the field of services trade.

Keywords: Bulgaria, EU-25, international competitiveness, international services trade, Romania.

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Authors: T. H. Bitebe, T. M. Lima, F. Charrua-Santos, C. J. Matias Oliveira

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This study aims to present a proposal for an economic integration model for the development of the manufacturing industry in Cabinda, Angola. It seeks to analyze the degree of economic integration of Cabinda and the dynamics of the manufacturing industry. Therefore, in the same way, to gather information to support the decision-making for public financing programs that will aim at the disengagement of the manufacturing industry in Angola and Cabinda in particular. The Cabinda Province is the 18^th of Angola, the enclave is located in a privileged area of the African and arable land.

Keywords: Economic integration, industrial development, Cabinda industry, Angola.

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Authors: Juan L. Acero, F. Javier Benitez, Francisco J. Real, Gloria Roldan, Francisco Casas

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The bromination of five selected pharmaceuticals (metoprolol, naproxen, amoxicillin, hydrochlorotiazide and phenacetin) in ultrapure water and in three water matrices (a groundwater, a surface water from a public reservoir and a secondary effluent from a WWTP) was investigated. The apparent rate constants for the bromination reaction were determined as a function of the pH, and the sequence obtained for the reaction rate was amoxicillin > naproxen >> hydrochlorotiazide ≈ phenacetin ≈ metoprolol. The proposal of a kinetic mechanism, which specifies the dissociation of bromine and each pharmaceutical according to their pKa values and the pH allowed the determination of the intrinsic rate constants for every elementary reaction. The influence of the main operating conditions (pH, initial bromine dose, and the water matrix) on the degradation of pharmaceuticals was established. In addition, the presence of bromide in chlorination experiments was investigated. The presence of bromide in wastewaters and drinking waters in the range of 10 to several hundred μg L-1 accelerated slightly the oxidation of the selected pharmaceuticals during chorine disinfection.

Keywords: Pharmaceuticals, bromine, chlorine, apparent andintrinsic rate constants, water matrices, degradation rates

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Authors: Petru V. Notingher, Stefan Busoi, Laurentiu M. Dumitran, Cristina Stancu, Gabriel Tanasescu, Emanuel Balescu

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Degradation of polymeric insulation systems of electrical equipments increases the space charge density and the concentration of electrical dipoles. By consequence, the maximum values and the slopes of absorption/resorption (A/R) currents can change with insulation systems ageing. In this paper, an analysis of the nature of the A/R currents and the importance of their components, especially the polarization current and the current given by the space charge, is presented. The experimental study concerns the A/R currents measurements of plane samples (made from CALMICAGLAS tapes), virgin and thermally accelerated aged. The obtained results show that the ageing process produces an increase of the values and a decrease of shapes of the A/R currents. Finally, the possibility of estimating insulations ageing state and lifetime from A/R currents measurements is discussed.

Keywords: Insulation Systems, Absorption/Resorption Currents, Ageing, Lifetime.

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Authors: Margarita Zavala, Julio Rolón, Gabriel Chavira, José González, Jorge Orozco, Roberto Pichardo

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Adolescence is a neuralgic stage in the formation of every human being, generally at this stage is when the middle school level is studied. In 2006 in Mexico incorporated “mentoring" space to assist students in their integration and participation in life. In public middle schools, is sometimes difficult to be aware of situations that affect students because of the number of them and traditional records management. Whit this they lose the opportunity to provide timely support as a preventive way. In order to provide this support, it is required to know the students by detecting the relevant information that has greater impact on their learning process. This research is looking to check if it is possible to identify student’s relevant information to detect when it is at risk, and then to propose a model to manage in a proper way such information.

Keywords: Adolescence, mentoring, middle school students, mentoring system support.

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Authors: A. G. Silva Sobrinho, G. M. Manzi, N. L. L. Lima, F. A. Almeida, V. Endo, N. M. B. L. Zeola

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The purpose of this study was to evaluate the tissue composition and carcass muscularity of 32 legs of Ile de France lambs fed with diets containing sunflower seeds and vitamin E, with mean body weight of 15 kg, lodged in individual pens at 15 kg and slaughtered at 32 kg of body weight. The treatments influenced (P<0,05) leg weight, femur length and muscle:bone ratio, being the highest values (2,13 kg, 16,19 cm and 7,38, respectively) in lambs that received diet without sunflower seeds and vitamin E. The other variables were not affected (P>0,05) by the treatments. The interaction of the sunflower and vitamin E was positive for bone total weights and intermuscular fat.

Keywords: sheep, conformation, feedlot, nutrition, sugar-cane

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Authors: H. Alves, J. T. Assis, M. Geraldes, I. Lima, R. T. Lopes

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Microtomographic images and thin section (TS) images were analyzed and compared against some parameters of geological interest such as porosity and its distribution along the samples. The results show that microtomography (CT) analysis, although limited by its resolution, have some interesting information about the distribution of porosity (homogeneous or not) and can also quantify the connected and non-connected pores, i.e., total porosity. TS have no limitations concerning resolution, but are limited by the experimental data available in regards to a few glass sheets for analysis and also can give only information about the connected pores, i.e., effective porosity. Those two methods have their own virtues and flaws but when paired together they are able to complement one another, making for a more reliable and complete analysis.

Keywords: Microtomography, petrographical microscopy, sediments, thin sections.

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Authors: R. C. Ferreira, H. H. C. De Lima, A. A. Cândido, O. M. Couto Junior, P. A. Arroyo, K. Q De Carvalho, G. F. Gauze, M. A. S. D. Barros

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Removal of the widespread used drug paracetamol from water was investigated using activated carbon originated from dende coconut mesocarp and babassu coconut mesocarp. Kinetic and equilibrium data were obtained at different values of pH. Both activated carbons showed high efficiency when pH ≤ pHPZC as the carbonil group of paracetamol molecule are adsorbed due to positively charged carbon surface. Microporosity also played an important role in such process. Pseudo-second order model was better adjusted to the kinetic results. Equilibrium data may be represented by Langmuir equation.

Keywords: Adsorption, activated carbon, babassu, dende.

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Authors: Soheil Sobhanardakani, Seyed Vali Hosseini, Lima Tayebi

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The presence of heavy metals in the environment could constitute a hazard to food security and public health. These can be accumulated in aquatic animals such as fish. Samples of four popular brands of canned fish in the Iranian market (yellowfin tuna, common Kilka, Kawakawa and longtail tuna) were analyzed for level of Cr after wet digestion with acids using graphite furnace atomic absorption spectrophotometry. The mean concentrations for Cr in the different brands were: 2.57, 3.24, 3.16 and 1.65 μg/g for brands A, B, C and D respectively. Significant differences were observed in the Cr levels between all of the different brands of canned fish evaluated in this study. The Cr concentrations for the varieties of canned fishes were generally within the FAO/WHO, U.S. FDA and U.S. EPA recommended limits for fish.

Keywords: Heavy metals, essential metals, canned fish, food security.

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Authors: F. Javier Benitez, Juan Luis Acero, Francisco J. Real, Gloria Roldan, Francisco Casas

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The degradation of selected pharmaceuticals in some water matrices was studied by using several chemical treatments. The pharmaceuticals selected were the beta-blocker metoprolol, the nonsteroidal anti-inflammatory naproxen, the antibiotic amoxicillin, and the analgesic phenacetin; and their degradations were conducted by using UV radiation alone, ozone, Fenton-s reagent, Fenton-like system, photo-Fenton system, and combinations of UV radiation and ozone with H2O2, TiO2, Fe(II), and Fe(III). The water matrices, in addition to ultra-pure water, were a reservoir water, a groundwater, and two secondary effluents from two municipal WWTP. The results reveal that the presence of any second oxidant enhanced the oxidation rates, with the systems UV/TiO2 and O3/TiO2 providing the highest degradation rates. It is also observed in most of the investigated oxidation systems that the degradation rate followed the sequence: amoxicillin > naproxen > metoprolol > phenacetin. Lower rates were obtained with the pharmaceuticals dissolved in natural waters and secondary effluents due to the organic matter present which consume some amounts of the oxidant agents.

Keywords: Pharmaceuticals, UV radiation, ozone, advancedoxidation processes, water matrices, degradation rates

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Authors: Gizelle K. Vianna, Gustavo S. Oliveira, Gabriel V. Cunha

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The use of decision support systems in agriculture may help monitoring large fields of crops by automatically detecting the symptoms of foliage diseases. In our work, we designed and implemented a decision support system for small tomatoes producers. This work investigates ways to recognize the late blight disease from the analysis of digital images of tomatoes, using a pair of multilayer perceptron neural networks. The networks outputs are used to generate repainted tomato images in which the injuries on the plant are highlighted, and to calculate the damage level of each plant. Those levels are then used to construct a situation map of a farm where a cellular automata simulates the outbreak evolution over the fields. The simulator can test different pesticides actions, helping in the decision on when to start the spraying and in the analysis of losses and gains of each choice of action.

Keywords: Artificial neural networks, cellular automata, decision support system, pattern recognition.

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Authors: Gabriel I. Loaiza O., Carlos A. Cadavid M., Juan C. Arango P.

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It is known that the Riemannian manifold determined by the family of inverse Gaussian distributions endowed with the Fisher metric has negative constant curvature κ = −1/2 , as does the family of usual Gaussian distributions. In the present paper, firstly we arrive at this result by following a different path, much simpler than the previous ones. We first put the family in exponential form, thus endowing the family with a new set of parameters, or coordinates, θ1, θ2; then we determine the matrix of the Fisher metric in terms of these parameters; and finally we compute this matrix in the original parameters. Secondly, we define the Inverse q−Gaussian distribution family (q < 3), as the family obtained by replacing the usual exponential function by the Tsallis q−exponential function in the expression for the Inverse Gaussian distribution, and observe that it supports two possible geometries, the Fisher and the q−Fisher geometry. And finally, we apply our strategy to obtain results about the Fisher and q−Fisher geometry of the Inverse q−Gaussian distribution family, similar to the ones obtained in the case of the Inverse Gaussian distribution family.

Keywords: Base of Changes, Information Geometry, Inverse Gaussian distribution, Inverse q-Gaussian distribution, Statistical Manifolds.

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Authors: Gabriel Jinga, Madalina Dumitru

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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: Management accounting, change, Romania, contingency and institutional theory.

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Authors: José E. Q. Souza, Marcio Fontana, Antonio C. C. Lima

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This paper presents analysis and characterization of a piezoelectric micro-generator for energy harvesting application. A low-cost experimental prototype was designed to operate as piezoelectric micro-generator in the laboratory. An input acceleration of 9.8m/s2 using a sine signal (peak-to-peak voltage: 1V, offset voltage: 0V) at frequencies ranging from 10Hz to 160Hz generated a maximum average power of 432.4μW (linear mass position = 25mm) and an average power of 543.3μW (angular mass position = 35°). These promising results show that the prototype can be considered for low consumption load application as an energy harvesting micro-generator.

Keywords: Piezoelectric, microgenerator, energy harvesting, cantilever beam.

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