bluuebunny/crossref_metadata_2025 huggingface dataset:
UTILIZAÇÃO DE UM EVAPORADOR SOLAR NA REDUÇÃO DO VOLUME DE UM EFLUENTE LABORATORIAL
Authors: Furman Leonardo Paraná , Souza Tânia Regina de , Bartmer Ligia
Published: October 2017

O lançamento de efluentes no ambiente tem se tornado um problema para diversas empresas, pois os órgãos de controle ambiental passaram a ser mutio rigorosos nos padrões e condições estabelecidos para lançar tal efluente na rede coletora ou corpos d’água. Para tanto, as empresas devem possuir um setor de tratamento de efluentes ou destiná-lo para uma empresa especializada nesse tipo de tratamento. Essas empresas especializadas cobram por litro de efluente recebido e uma alternativa para redução de custo, seria um pré-tratamento do efluente visando uma redução de volume. Uma operação unitária muito utilizada para esse fim é a evaporação, que tem por intenção concentrar soluções constituídas de solventes voláteis e solutos considerados não-voláteis, pela evaporação parcial do solvente. O objetivo deste trabalho é utilizar um evaporador solar para realizar uma redução de volume, concentrando uma solução de azul de metileno, obtida como resíduo laboratorial. A inclinação do equipamento é mantida em 20º e a vazão de alimentação da solução em 1,5.10-3 kg/s, valores esses determinados em experimentos anteriores, na obtenção de melhor resultados, com o mesmo evaporador solar. Os resultados obtidos mostram os espectros de absorbância e os valores das taxas de evaporação realizados a cada 30 minutos.
Projeto de Iluminação Externa com Aproveitamento da Energia Solar Armazenada com Auxílio de Super Capacitores
Authors: Spreng Otto I. , Gontijo Andre L. , Silva Mauricio O. , Bernardo Paulo C. M.
Published: October 2017

Este trabalho tem como proposta a construção de um protótipo para iluminação externa do Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) – Campus São João da Boa Vista, por meio de lâmpadas do tipo Light Emitting Diode – L.E.D. O protótipo incluirá um painel fotovoltaico que armazenará energia em super capacitores durante o dia e utilizará essa energia armazenada a noite. O projeto conta também com uma alimentação mista entre a energia armazenada nos super capacitores e a energia da rede, com o fim de complementar em caso de carga incompleta dos capacitores, assim mantendo o LED aceso toda noite, gerando uma economia energética e implementação de um sistema mais sustentável. (As etapas para a realização deste trabalho são compostas de pesquisas bibliográficas, simulação em software MatLab, construção do protótipo e divulgação dos resultados.) PALAVRAS-CHAVE: iluminação; led; super capacitor; painel fotovoltaico; energia alternativa.
ESTIMATIVA DE GERAÇÃO DE ENERGIAATRAVÉS DE UM SISTEMA FOTOVOLTAICO: IMPLICAÇÕES PARA UM SISTEMA FLUTUANTE NO LAGO BOLONHA, BELÉM-PARÁ
Authors: Da Silva Gardenio Diogo Pimentel , Souza Marcelo José Raiol
Published: October 2017

Uma alternativa energética bastante estudada no Brasil é o uso de tecnologia fotovoltaica para geraçãode energia elétrica através da energia solar, pois o país apresenta grande potencialidade de exploração desse recurso. Entretanto uma dificuldade encontrada na instalação de projetos fotovoltaicos é a questão do espaço urbano ocupado, por isso a concepção de painéis fotovoltaicos flutuantes (FVF) vem sendo explorada. Neste contexto, o presente trabalho apresenta uma revisão bibliográfica de estudos sobre FVF, assim como buscou destacar a aplicação teórica dessa nova concepção no lago Bolonhausando o software SAM versão 2015.1.30. A modelagem empíricas no lago Bolonha de Belém usando o SAM ,mostra que a produção anual com 112 painéis de 250 Wp seria de 38.012kWh, o que demostra a elevada potencialidade de aproveitamento dessa tecnica para utilização da energia em larga escala ou somente na própria estação de tratamento de água e no Parque no Utinga. Há a necessidade de novos estudos práticos para descobrir a real capacidade de produção de um sistema fotovoltaicos flutuantes assim como os impactos que estes causariam no lago Bolonha ou outros lagos com características climáticas similares.
Produção de biohidrogênio a partir de efluentes de laticínios, lactose isolada e soro de queijo em reatores anaeróbios em batelada em temperature termófilas
Authors: Vieira Macêdo Williane , Maia Valença Rodrigo , Lucena Cavalcante de Amorim Eduardo
Published: October 2017

A demanda energética é crescente no mundo moderno e o hidrogênio surge como uma fonte alternativa de energia limpa. Os resíduos agroindustriais apresentam grande concentração de material orgânico e seu lançamento pode comprometer a qualidade ambiental. Nesse sentido, a produção biológica de hidrogênio tem sido apontada como uma alternativa para o tratamento destes resíduos. O objetivo deste trabalho foi aplicar o resíduo agroindustrial de laticínios e os resíduos sintéticos de lactose e soro do queijo em reatores anaeróbios em batelada sob temperatura termófilas para a produção biológica de hidrogênio. O efluente sintético de lactose mostrou melhor desempenho com taxa de produção máxima e rendimento específico de hidrogênio de, respectivamente, 21.65 mmolH2/dia e 1,84molH2/mol de carboidratos . Etanol e ácido acético foram os metabolitos solúveis de maior concentração, o que indica que a rota da produção de hidrogênio foi a do etanol. A produção a partir do efluente bruto de laticínios mostrou-se satisfatória.Palavras-chave: hidrogênio, reatores anaeróbios, laticínios.
As Microgrids e o Poder Naval Auxiliando a Preservação do Meio Ambiente e Proteção da Fronteira: a Contribuição da Indústria Nacional de Defesa para o Desenvolvimento Econômico na Amazônia
Authors: Alves Batista Lorrana Jhulian , Arruda Martins Glenda Kelly , Farias Miranda Samara Júlia , Alves da Silva Paulo César , Santos Alecrim Stefany , Torres do Amaral Cristiano
Published: October 2017

O presente artigo tem objetivo de informar sobre o desenvolvimento das tecnologias dos Sistemas Microgrids e a importância do investimento da indústria naval nessas tecnologias. Os sistemas Microgrids se caracterizam pela integração de fontes de energia renováveis e sustentáveis para geração e distribuição de eletricidade em áreas isoladas. A Indústria Nacional de Defesa agregam tecnologia e desenvolvimento nas regiões onde estão instaladas, por isso, investir neste segmento de geração e distribuição de energia é estratégico para as Forças Armadas, bem como contribui para o desenvolvimento local sustentável. A utilização dos sistemas de Microgrids pela Indústria Nacional de Defesa nas áreas isoladas da região Amazônica é capaz de fomentar o desenvolvimento de tais regiões com participação do Poder Naval e, ao mesmo tempo, contribuindo para proteção das fronteiras e acesso às áreas mais isoladas pelas hidrovias deste território. Neste artigo são destacadas a viabilidade da implantação desse sistema, assim como experiências já realizadas e seus resultados.
MODELAGEM COMPUTACIONAL DO CONVERSOR DE ENERGIA DAS ONDAS TIPO PLACA HORIZONTAL SUBMERSA EM ESCALA REAL E ANÁLISE DE SIMILARIDADE COM MODELO EM ESCALA DE LABORATÓRIO
Authors: Seibt Flávio Medeiros , Dos Santos Elizaldo Domingues , Isoldi Liércio André , Rocha Luiz Alberto Oliveira
Published: October 2017

A grande concentração de energia disponível nas ondas do mar faz desse recurso uma importante alternativa como fonte de energia renovável. O sistema de placa horizontal submersa é uma estrutura utilizada como quebra-mar, mas pode ser utilizado, também, como conversor de energia das ondas. O objetivo deste estudo é simular, numericamente, o conversor tipo placa horizontal submersa em escala real e analisar a similaridade dos resultados com relação a resultados precedentes de um modelo em escala de laboratório, de forma a possibilitar recomendações teóricas sobre a geometria do conversor. Para isso, as dimensões do modelo foram definidas por um fator de escala segundo o critério de similaridade de Froude. Foi simulada uma onda de período 6,00 s incidindo numa placa submersa disposta em diferentes alturas relativas entre 76,7 e 88,3 %. Os dados de eficiência do dispositivo foram avaliados sem considerar a presença da turbina abaixo da placa. Nas simulações numéricas, foi utilizado um domínio bidimensional e a interação entre água e ar foi tratada com o modelo multifásico Volume of Fluid (VOF). O Método de Volumes Finitos foi empregado para a solução das equações de conservação de massa e quantidade de movimento. A análise dos resultados permitiu identificar que a configuração da placa com maior altura relativa pode levar a uma eficiência do equipamento de aproximadamente 18 %. Além disso, a comparação entre os resultados das duas escalas mostrou-se concordante, de modo que diferença média entre as eficiências obtidas foi de 2 %, considerando os casos estudados. Palavras-chave: energia das ondas, método de volumes finitos, placa horizontal submersa
ESTUDO DOS PROCEDIMENTOS NUMÉRICOS PARA SIMULAÇÃO DE UM DISPOSITIVO DE GALGAMENTO
Authors: Martins Jaifer Corrêa , Barbosa Dante Vinícius Eloy , Goulart Marcelo Moraes , Viegas Antônio Rickes , Furich Anderson Sorrivas , Rocha Luiz Alberto Oliveira , Souza Jeferson Avila , Isoldi Liércio Adré , Dos Santos Elizaldo Domingues
Published: October 2017

O dispositivo de galgamento é um conversor de energia das ondas em energia elétrica. Seu princípio de funcionamento consiste no galgamento de ondas do mar através de uma rampa, a água então é acumulada no reservatório do dispositivo escoando por uma turbina de baixa queda ligada a um gerador, convertendo a energia potencial da água em energia elétrica. O presente trabalho aborda a simulação numérica de um dispositivo de galgamento de ondas, anteriormente estudado na literatura. O principal objetivo foi avaliar a influência do emprego de diferentes parâmetros e métodos numéricos disponíveis no software FLUENT sobre o comportamento transiente do galgamento. Para todos os casos testados foram empregados os seguintes parâmetros e/ou métodos: discretização da pressão foi utilizado o método PRESTO, acoplamento pressão-velocidade foram utilizados os métodos PISO e SIMPLEC, reconstrução geométrica, Geo-Reconstruct e Modified HRIC, e por fim, os esquemas advectivos Upwind de primeira ordem, Upwind de segunda ordem, Upwind de terceira ordem e Power Law foram empregados. Os resultados mostraram que o comportamento da altura de superfície livre da onda em função do tempo foi o mesmo para os diferentes esquemas de advecção, acoplamento pressão-velocidade e reconstrução geométrica. Com relação ao galgamento foi observado que os esquemas Upwind de primeira ordem e Power Law podem ser empregados para a determinação da massa total de água que entra no reservatório. Entretanto, em comparação com esquemas de ordem superior (segunda e terceira ordens), o esquema Upwind apresentou um comportamento com maior amortecimento nos picos de vazão mássica instantânea. Palavras-chave - Dispositivo de galgamento, simulação numérica, esquemas de advecção.
INFLUÊNCIA DO REFINAMENTO DA MALHA NOS COEFICIENTES DE ARRASTO, SUSTENTAÇÃO E TORQUE ESTÁTICO DE UMA TURBINA SAVONIUS DE ÚNICO ESTÁGIO
Authors: De Oliveira Geovane Nascimento , Rocha Luiz Alberto Oliveira , Petry Adriane Prisco , Isoldi Liércio André , Vieira Rodrigo Spotorno , Dos Santos Elizaldo Domingues
Published: October 2017

Este trabalho apresenta o estudo numérico computacional do escoamento de ar sobre um rotor eólico de eixo vertical baseado no modelo Savonius, em condições estáticas, afim de comparar os efeitos gerados nos coeficientes de arrasto, sustentação e torque ao ser variado o refinamento da malha empregada no domínio computacional, para diferentes angulações de incidência de vento. Foi necessário construir um modelo numérico representativo da turbina em questão, considerando o efeito da turbulência. O software GAMBIT® foi utilizado para confeccionar o domínio computacional, definir as condições de contorno e criar duas diferentes malhas, sendo uma definida como grosseira e outra refinada. O software FLUENT® foi empregado para realização da simulação numérica baseada no Método dos Volumes Finitos, adequando a metodologia utilizada em outros trabalhos, afim de obter os coeficientes de arrasto, sustentação e torque, e compará-los com a literatura existente. O escoamento é incompressível, permanente e turbulento. As equações de conservação de massa e quantidade de movimento médias no tempo (Reynolds Averaged Navier-Stokes) são resolvidas através do método dos volumes finitos. Com relação ao fechamento da turbulência é aplicado o modelo k-ω SST. A cada simulação, o ângulo das pás em relação à incidência de vento é alterado em 30º, de 0o a 150º. Foram realizadas 6 simulações para cada malha. Comprovou-se que a utilização de uma malha com maior número de elementos e estruturada próxima às paredes do rotor tem extrema importância na convergência dos coeficientes para resultados válidos e com boa concordância com os valores obtidos por outros autores.Palavras-chave: Simulação Numérica, turbina Savonius, coeficientes estáticos, ângulo de incidência, refinamento da malha.
PROTÓTIPO DE UM REATOR DE BIODIESEL SUSTENTÁVEL ALIMENTADO ENERGETICAMENTE POR ENERGIA SOLAR
Authors: Nascimento Fabiano Almeida , Pimentel Cavalcanti Luiz Antonio
Published: October 2017

O estudo de vias para implementação e utilização de fontes de energia alternativas tem aumentado exponencialmente nas últimas décadas, haja vista a redução das reservas de petróleo e o prejuízo ambiental relacionado ao uso de combustíveis fósseis.  Neste contexto, o biodiesel apresenta-se como potencial substituto para o diesel, porém, a não competitividade em termos econômicos, ainda é um empecilho para uma maior utilização do combustível. Alternativas de redução de custos operacionais do processo de produção do biodiesel, realizado mais comumente por meio de transesterificação metílica, se apoiam na utilização da energia solar para geração de eletricidade e obtenção de calor para a reação química. Neste sentido, o presente trabalho apresenta o processo de design, dimensionamento e construção de um reator de biodiesel sustentável alimentado energeticamente por um coletor solar construído com materiais reciclados, constituído de materiais potencialmente recicláveis como garrafas PET e embalagens do tipo Tetra Pak, e energizado eletricamente por um sistema fotovoltaico. O estudo solarimétrico e fotovoltaico foi feito levando em consideração a previsão do consumo das cargas elétricas. Ao término da construção do protótipo, foram realizados testes para verificar a necessária transferência de calor para a reação e o funcionamento do circuito elétrico visando atestar a confiabilidade. O produto final avaliado com auxílio da técnica de cromatrografia gasosa mostrou que o biodiesel apresentou rendimento em termos do teor de éster de 97,6%, resultado superior ao recomendado pela Agência Nacional do Petróleo, Gás Natural e Biocombustíveis (ANP) em sua Resolução N° 45/2014 que é de 96,5%.
Pedicled Rotational Medial and Lateral Gastrocnemius Flaps: Surgical Technique
Authors: Walton Zeke , Armstrong Milton , Traven Sophia , Leddy Lee
Published: October 2017

Gastrocnemius flaps have been used for decades to reconstruct defects of the proximal tibia and knee. They have proven to be useful in the soft-tissue reconstruction of defects caused by trauma, tumors, and infections about the knee, and the reconstruction of extensor mechanism discontinuity with and without total joint arthroplasty. The flaps have low failure rates and a distinct proximally based blood supply that allows them to be elevated and rotated up to 15 cm above the level of the knee joint. The vascular anatomy is reproducible because rotational flaps do not require microvascular anastomosis. An understanding of the applied surgical anatomy, approaches, and utility of the gastrocnemius flap makes the technique a useful tool for the orthopaedic surgeon when plastic surgery assistance is not readily available.
The Posteromedial Corner of the Knee: Anatomy, Pathology, and Management Strategies
Authors: Dold Andrew P. , Swensen Stephanie , Strauss Eric , Alaia Michael
Published: October 2017

The posteromedial corner of the knee encompasses five medial structures posterior to the medial collateral ligament. With modern MRI systems, these structures are readily identified and can be appreciated in the context of multiligamentous knee injuries. It is recognized that anteromedial rotatory instability results from an injury that involves both the medial collateral ligament and the posterior oblique ligament. Like posterolateral corner injuries, untreated or concurrent posteromedial corner injuries resulting in rotatory instability place additional strain on anterior and posterior cruciate ligament reconstructions, which can ultimately contribute to graft failure and poor clinical outcomes. Various options exist for posteromedial corner reconstruction, with early results indicating that anatomic reconstruction can restore valgus stability and improve patient function. A thorough understanding of the anatomy, physical examination findings, and imaging characteristics will aid the physician in the management of these injuries.
Metabolic Bone Diseases and Total Hip Arthroplasty: Preventing Complications
Authors: Moya-Angeler Joaquin , Lane Joseph M. , Rodriguez Jose A.
Published: October 2017

Metabolic bone diseases are a diverse group of conditions characterized by abnormalities in calcium metabolism and/or bone cell physiology. These unbalanced processes can eventually lead to bony deformities and altered joint biomechanics, resulting in degenerative joint disease. Not infrequently, patients with metabolic bone diseases have restricting hip joint pain that ultimately necessitates hip arthroplasty. To minimize complications, the surgeon must consider the particular characteristics of these patients. The surgical and medical management of patients with metabolic bone diseases undergoing hip arthroplasty requires appropriate preoperative diagnosis, careful attention to the technical challenges of surgery, and strategies to maximize the long-term results of the surgical intervention, such as the use of bone anabolic and anticatabolic agents.
Investigating Organizational Commitment among Medical Doctors, Hospital Nurses and Two Other Professional Jobs: A Systematic Review
Authors: Setyowati Retno , Priyotomo Priyotomo , Suharnomo Suharnomo
Published: October 2017

This article describes the common characteristics of organizational commitment among professional jobs, such as medical doctors and hospital nurse, that have considerable important roles in creating company relationships with external parties. Those who work in these jobs bridge organizations and consumers on behalf of their companies, and are likely to bring in benefits to the development and achievement of organizational goals on one hand, and contrastly, also could be a harmful impact to the organization on the other hand. This study conceptually outlines the characteristics of organizational commitment among lawyers, accountants, and medical doctors. Results reveal some valuable considerations regarding organizational commitment in these professions.
FDI and the Subprime Crisis: An Analysis for Asian and Latin American Countries
Authors: Castro Priscila G. , Campos Antônio C.
Published: October 2017

In recent decades, the inflows and stocks of foreign direct investment (FDI) have been heading increasingly towards developing countries intensifying the dynamics of international business. However, in 2008 the international financial crisis hit the world economy, decreasing FDI levels on a global scale. In this context, the purpose of this study is to evaluate the impact of the international financial crisis on FDI in Asian and Latin American countries, and to accomplish that, an analytical model was estimated by using dynamic panel procedures. Among the results, it was observed that the 2008 crisis had a negative impact on the multinational companies affecting the FDI stocks in the countries under consideration. However, the impact on the two regions differed, as the reduction in FDI stocks in Asia was greater than that in Latin American countries. In addition, the extension of the crisis, after 2008, was favorable to the growth of FDI in both regions.
Distance Learning – A Potential Opportunity for Thailand
Authors: Rodprayoon Nachayapat , Nuangjamnon Chompu , MAJ Stanislaw Paul
Published: October 2017

Distance learning is a global phenomenon with a wide range of available courses; however concerns exist regarding both course quality and educational standards. Within Australia the further and higher education sectors are highly regulated by the Tertiary Education Quality and Standards Agency and the Australian Skills Quality Authority respectively. All educational providers must meet the appropriate compliance requirements. The Open Universities Australia consortium is a group of eight Australian Universities. This consortium offers 44 undergraduate awards and 127 postgraduate awards; however they are predominantly in disciplines suitable for distance learning. The Engineering Institute of Technology offers a wide range of accredited distance learning courses but to people already in the workforce. Despite the widespread availability of eLearning tools such as mobile learning and well established instructional platforms within Thailand Online Distance Learning (ODL) is not well represented. In order to analyze potential barriers to this mode of learning a group of Thai university students attended a 1.5 hour lecture remotely and feedback was collected. The results clearly demonstrate that within this single cohort there was considerable interest in studying in a distance learning mode.
Aquaponics Automation – Design Techniques
Authors: Scattini Noel , MAJ Stanislaw Paul
Published: October 2017

Aquaponics operators that have transitioned from hobby to commercial operators have commonly failed to meet commercial expectations. One of the reasons for failures is the occurrence of severe technical errors. Unexpected events can often have drastic financial consequences on new operators, which could be initially operating within tight margins. Standard techniques like Hazard and Operability studies (HAZOP) are conducted by process and chemical industries to do systematic analysis on a process and its sub-systems. Many aquaponics operators are not familiar with these design processes and find design inadequacies after an event, which normally has financial consequences. This design process is able to identify disturbances that could lead to product deviation and identify hazards that could affect the environment. Identifying process issues and designing engineering controls to prevent or mitigate issues can be carried out in multiple forms or design tools. Failure Mode Effect Analysis (FMEA) is one such tool in a designer’s toolbox and is recognized as an international standard (IEC 60812), which describes techniques to analyze processes that can effect the reliability of a process plant or determine what possible hazards could be present. The use of FMEA has been utilized by industries to aid in carrying out HAZOP design processes, the use of these design processes can lead to inherently reliable processes. Piping and Instrumentation Diagrams also referred to as Process and Instrumentation Diagram (P&ID) are used in the process industry to show an overview of the process plant. The P&ID also identifies instruments that could be required for measurement and any associated alarms that are present to warn operators and mitigate failures in the process. The use of these design tools have identified and mitigated the risks within the initial design concept to prevent these technical errors with engineering controls designed into the process.
The Perfect Match: Simultaneous Strawberry Pollination and Bio-Sampling of the Plant Pathogenic Bacterium Erwinia pyrifoliae by Honey Bees Apis mellifera
Authors: Steen J. J. M. Van der , Bergsma-Vlami M. , Wenneker M.
Published: October 2017

In this study we show that honey bee colonies placed in a greenhouse for pollination of strawberry can simultaneously be used to indicate the presence of the plant pathogenic bacterium Erwinia pyrifoliae. This was demonstrated by using two methods of qualitative sacrificial and non-sacrificial bio sampling of the honey bee colony. A novel method for non-sacrificial subsampling, named the Beehold device, was applied. Applying the Beehold device did not disturb or affect negatively the honey bee colony. The study demonstrated that the integration of pollination service and bio-sampling functioned. In the sacrificially derived honey bee subsamples, E. pyrifoliae was detected prior to any visible infection in the plant; however, E. pyrifoliae was detected via non-sacrificial sampling at the same time as plant infection was first observed. The Beehold device is a practical tool for monitoring plant pathogens via forager bees during flowering until fruit onset, but is not as sensitive as directly sampling honey bees.
Analiza procesowa wytwarzania energii jako potencjalne źródło informacji środowiskowej
Authors: Ferens Aleksandra
Published: October 2017

Analiza procesowa wytwarzania energii jako potencjalne źródło informacji środowiskowej

The growing importance of Corporate Social Responsibility (CSR) reports and the need to present nonfinancial information in accordance with the amended Accounting Act require that managers introduce appropriate adoption measures to deepen and refine the information they need. This has led to the assumption in corporate strategy of the idea of sustainable and balanced development, which encompasses economic, social, and environmental aspects. The aim of the paper is to analyze the process of energy production in an enterprise, based on the Porter model, with an indication of the scope of connections with the natural environment. Against this background, the author proposes building an ecological value chain. An authoritative solution to the construction of this chain can be used to create a model for collecting environmental information by these entities. It is also believed that this solution could be a model for other industries.
Preliminary research on the glass ceiling phenomenon in accounting and financial audit practice in Poland
Authors: Szewieczek Aleksandra , Strojek-Filus Marzena , Sulik-Górecka Aleksandra
Published: October 2017

Preliminary research on the glass ceiling phenomenon in accounting and financial audit practice in Poland

The paper analyzes the glass ceiling phenomenon in the accounting practice in Poland. The essence and characteristics of this phenomenon are presented in relation to the accounting profession and statutory auditors. Research on the ‘glass ceiling’ carried out in various countries, with a particular reference to the profession of a statutory auditor, was reviewed. The paper presents results of the research on the phenomenon conducted among a selected sample of audit firms in Poland. The results of the study confirmed the occurrence of this phenomenon in Poland with greater intensity in larger entities. The large scale of the glass ceiling phenomenon in the professional life of women in accounting is reflected by a high percentage of women in the profession of statutory auditor contrasted by the very low participation in senior managerial positions, e.g. partners in auditing companies. The paper uses the method of critical analysis of the literature and empirical data. Moreover, qualitative analysis was used for the data reported by audit firms
Czterdziesty Doroczny Kongres i inne inicjatywy Europejskiego Stowarzyszenia Rachunkowości
Authors: Szychta Anna
Published: October 2017

Czterdziesty Doroczny Kongres i inne inicjatywy Europejskiego Stowarzyszenia Rachunkowości

The European Accounting Association (EAA), founded in 1977, is currently an organization of almost 2300 members from 70 different countries in Europe and other continents. The Association realizes the intentions of its founders more and more, so the EAA has become the focal point for communications for its member residing in Europe and abroad. The aim of this paper is to synthesize the main activities recently implemented by the EAA, especially for the promotion of young researchers in the field of accounting, as well as to outline the topics of the symposia and indicate the selected issues addressed in papers presented at the sessions and research fora at the 40th EAA Annual Congress, which took place in Valencia (Spain) on 10–12 May 2017. The Congress was attended by about 1500 participants. The scientific program of the Congress included the plenary session, a panel session, 9 symposia, 167 parallel sessions, and 99 research forum sessions in which 947 papers were presented.
Potencial de aproveitamento de água pluvial em escolas estaduais de Uberlândia-MG / Rainwater utilization potential in state schools of Uberlândia-MG
Authors: Ferreira Vanderlei De Oliveira , Mendes Pedro Gomes Junqueira
Published: October 2017

O aproveitamento de água pluvial para consumo não potável é recorrente desde a antiguidade, sendo atualmente praticado em diversos países. No Brasil essa alternativa é muito adotada na região de clima semiárido. Por proporcionar uma diminuição na demanda de água fornecida pelas companhias de saneamento, trazendo consequentemente redução de custos com tratamento, além da redução de riscos de enchentes urbanas, a utilização de água pluvial tem se mostrado uma opção muito viável de conservação hídrica. O presente artigo demonstra resultados de pesquisa dedicada a aplicar metodologias de aproveitamento de água da chuva, explorando experiências mais significativas realizadas no Brasil, mencionando a legislação existente sobre o assunto e apresentando um levantamento do potencial de aproveitamento em escolas estaduais situadas na sede municipal de Uberlândia-MG. Através do levantamento das áreas impermeáveis, especialmente telhados, juntamente a um estudo de pluviosidade, foi possível avaliar o potencial de aproveitamento pluviométrico para cada escola.

Palavras–chave: Conservação de água; Aproveitamento pluviométrico; Escolas Estaduais; Educação ambiental.

Abstract

The rainwater utilization for non-potable consumption is recurrent since antiquity, currently being implemented in several countries. In Brazil, this alternative is much adopted in the semi-arid climate of the region. By providing a decrease in demand for water provided by sanitation companies, bringing consequently reducing costs with drinking water, in addition to reducing the risk of urban flooding, the use of rainwater has proven to be a very viable option for water conservation. This article demonstrates results of research devoted to study rainwater utilization methodologies, exploring the most significant experiments in Brazil, citing the existing legislation on the subject and presenting a survey of rainwater utilization potential in state schools located in the headquarters city of Uberlândia-MG. Through the survey of impervious areas, especially roofs, along with a study of rainfall, it was possible to evaluate the potential of rainfall utilization for each school.

Keywords: Water Conservation, Pluviometric utilization, State schools, Environmental education
Geografia econômica: origem, perspectivas e temas relevantes / Economic Geography: beginnings, perspectives and relevant issues
Authors: Carvalho Diana Dos Reis Pereira , Veloso Filho Francisco De Assis
Published: October 2017

Elabora-se uma visão geral da geografia econômica. Objetiva identificar as origens da disciplina, delinear sua evolução histórica e discutir as abordagens e temas contemporâneos. Baseia-se nas contribuições de geógrafos brasileiros que discutiram aspectos gerais e elaboraram pesquisa no campo: Armando Corrêa da Silva, Silvia Selingardi Sampaio, Miguel Ângelo Campos Ribeiro; e em artigos de Paul Claval, publicados no país. Silva (1970) traduziu e apresentou a contribuição de Karl Sapper sobre origem e conceitos da disciplina; Sampaio (1975) e Ribeiro (1982) apontam a evolução da disciplina segundo movimentos de renovação ocorridos entre as décadas de 1950 e 1970. Claval (2005; 2012) indica três grandes perspectivas: economicista ou neopositivista; marxista; e abordagens alternativas [anarquismo, ecologia e antropologia econômica]. A linha economicista aparece nos estudos de Paul Krugman sobre geografia e desenvolvimento econômico; a perspectiva marxista, na “Escola da Regulação” e nos trabalhos de David Harvey; e as alternativas, em debates sobre cooperação, consumo, gênero e cultura.

Palavras–chave: Geografia Econômica, origem, perspectivas disciplinar, temas relevantes.

Abstract

It elaborates an overview of the economic geography. Aims to identify the origins of the discipline, to delineate its historical evolution and to discuss contemporary approaches and themes. It is based on the contributions of Brazilian geographers who discussed general aspects and elaborated researches in the field: Armando Corrêa da Silva, Silvia Selingardi Sampaio, Miguel Ângelo Campos Ribeiro; and on articles by Paul Claval, published in this country. Silva (1970) translated and presented the contribution of Karl Sapper on the beginnings and concepts of the discipline according to renewal movements that occurred between the 1950s and 1970s. Claval (2005; 2012) indicates three great perspectives: economic or neopositivist; marxist; and alternative approaches [anarchism, ecology, and economic anthropology]. The economic line appears in Paul Krugman’s studies on geography and economic development; the marxist perspective, in the “Regulation School” and in the works of David Harvey; and alternatives views, with debates on cooperation, consumption, gender and culture.

Keywords: Economic Geography, beginnings, disciplinary perspectives, relevant issues.
Territórios renitentes: os efeitos das políticas repressivas à pichação em Belo Horizonte (2011 -2015) / Reluctant territories: the effects of repressive policies on graffiti in Belo Horizonte (2011-2015)
Authors: Diniz Alexandre Magno Alves , Ferreira Rodrigo Guedes Braz , Lacerda Angélica Gonçalves
Published: October 2017

Com a indicação de Belo Horizonte como uma das sedes da Copa das Confederações de 2013 e Copa do Mundo de Futebol Masculino da FIFA, em 2014, a Prefeitura Municipal de Belo Horizonte intensificou a repressão aos pichadores da cidade, desenvolvendo conjuntamente com os seus parceiros, uma série de medidas restritivas à prática. O presente estudo avalia, a partir de uma perspectiva geográfica, os efeitos dessas políticas no hipercentro de Belo Horizonte. Trabalha-se com dados primários resultantes de uma ampla catalogação das pichações encontradas no hipercentro de Belo Horizonte em 2011 e 2015. Os resultados revelam uma intensa contenda entre poder público local e pichadores pelo território central, cujos resultados indicam uma ampliação no número de pichações. Por outro lado, em resposta à crescente repressão, os pichadores passaram a adotar suportes, posições nas edificações e materiais distintos, que privilegiaram formas mais céleres de pichação.

Palavras-chave: pichação, geografia, paisagem, território, Belo Horizonte

Abstract

With the nomination of Belo Horizonte as one of the venues for the 2013 FIFA Confederations Cup and the FIFA Men's World Cup in 2014, the Belo Horizonte City Hall intensified its crackdown on graffiti writers, developing jointly with its partners, a series of measures restricting the practice. The present study evaluates, from a geographic perspective, the effects of these measures in downtown  Belo Horizonte. We work with primary data resulting from a large cataloging of all graffiti found downtown Belo Horizonte in 2011 and 2015. Results reveal an intense contention between local administrators and graffiti writers over the downtown territory, whose results indicate an increase in the number of tags. On the other hand, in response to the growing repression, writers changed their behavior adopting different supports, positions in the buildings and materials, which favored faster forms of tagging.

Keywords: graffiti, geography, landscape, territory, Belo Horizonte 
Modeling Techniques of Puller Podded Propulsor in Extreme Conditions
Authors: Islam Mohammed F.
Published: October 2017

This article presents the outcome of a numerical simulation-based research to evaluate the propulsive characteristics of a puller podded propulsor in extreme azimuthing and at multiple initial loading conditions. A Reynolds-Averaged Navier-Stokes (RANS)-based computational fluid dynamics (CFD) code is used to model and predict the propulsive characteristics of the podded propulsor at extreme oblique flow conditions in which highly unsteady, fully 3D, and separated flows exist. The forces and moments of the podded propulsor in the three coordinate directions as well as the thrust and torque of the propeller in static azimuthing conditions in the range of -180°–180° at advance coefficients of 0.20 and 0.8 are predicted and compared with a corresponding dataset obtained in a previous model testing campaign. The predictions of the performance characteristics of the pod unit were within 1–5% of the corresponding measurements, which also captured the nonlinear trends for all the loading conditions, and azimuthing angles. In addition, the velocity and pressure distributions around the podded propulsor as derived from the RANS predictions reveal the highly separated and 3D flow and complex interaction between the propeller and pod-strut bodies, which was more evident in the extreme azimuthing and moderate to light propeller loading conditions. This study demonstrates that the RANS-based CFD code, with proper meshing arrangement, boundary conditions, and setup techniques, can predict the performance characteristics of the podded propulsor in extreme azimuthing and in various loaded conditions with the same level of accuracy of the measurements.

1. Introduction

Podded propulsors have the potential to become a popular main propulsion system because they allow more flexibility in the design of the internal arrangement of a ship, potentially reduce noise and vibration, and increase maneuverability (Pakaste et al. 1999; Carlton 2002). The propeller, pod, and strut are the three main components of a podded propulsor. There are multiple propeller-pod-strut configurations that are available commercially, namely the puller type, pusher type, duel-end type, ducted type, and contrarotating type configurations. One of the popular configurations of the podded systems is the puller type, in which the propeller is located upstream of the pod and strut (Islam 2009).
Les réseaux sociaux numériques : des discours de promotion à la déﬁnition d’un objet et d’une méthodologie de recherche
Authors: Stenger Thomas , Coutant Alexandre
Published: October 2017

The increase in popularity and number of users of social networks sites such as Facebook, Hi5 or MySpace has raised numerous questions. Companies are debating the commercial opportunities and questioning the promotional messages of these sites. Researchers, particularly those in human and social sciences, are facing a lack of clear deﬁnition for this new topic, which is often confused with other so-called “social media”. The tendency to re-circulate classic marketing theory without questioning its relevance must be avoided, as well as the tendency to confuse potential and effective uses, and the lack of objectivity which prevents a comprehensive understanding of the complex process involved in marrying the technical characteristics of the facility to the creative skills of the users. This article aims to tackle these questions and, in so doing, deﬁne social network sites more precisely as well as propose a methodology focused on the uses and daily practices of internet users.
Making Transportable Identities Relevant as a Persuasive Device. The Case of Hillary Clinton’s 2008 Concession Speech
Authors: Van De Mieroop Dorien
Published: October 2017

Transportable identities are often extraneous in discourse, but they can be brought to the surface and made relevant, also as a means to persuade an audience. I discuss the case of the concession speech Hillary Rodham Clinton gave on June, 7th 2008 after she lost against Barack Obama in the Democratic Primaries. In order to successfully reposition herself from an opponent to a supporter of Obama, Clinton draws on several aspects of her transportable identity to stress the similarity between herself and Obama. Next to focusing on the fact that they are both Democrats, Americans and human beings, she zooms in on their membership of two powerless groups: namely that of women and African Americans. Both from a historical and a personal perspective, these two categorizations of herself and Obama are presented in a highly persuasive way and create unity between the two former opponents. As such, I not only show how identity, which relates to the concept of ethos in classical rhetorical terms, is discursively constructed in a speech, but also how it serves the argumentational goal of repositioning oneself entirely.
Immanuel Kant. La deducción trascendental y sus inéditos, 1772-1788 (2014). Gonzalo Serrano
Authors: Stepanenko Pedro
Published: October 2017

Reseña de Immanuel Kant. La deducción trascendental y sus inéditos, 1772-1788 (2014). Gonzalo Serrano
Paula Órdenes y Daniela Alegría (editoras), Kant y el Criticismo: pasado, presente, y ¿futuro? Editora Fi: Porto Alegre, 2015
Authors: Terra Constanza
Published: October 2017

Reseña de Paula Órdenes y Daniela Alegría (editoras), Kant y el Criticismo: pasado, presente, y ¿futuro? Editora Fi: Porto Alegre, 2015
A objetivação médica e legislativa das doenças profissionais na Colômbia 1931-1945
Authors: Gallo Óscar
Published: October 2017

The article analyzes the process of medical and legislative objectification of diseases in Colombia. Based on the study of medical research projects and legislative and governmental sources, it concludes that a great many Colombian doctors and politicians were unaware of the health/disease conditions of workers, and the advances in occupational medicine were still very limited. Consequently, legislators seem to have considered it unnecessary to grant legal recognition to occupational diseases, thus postponing workers’ right to get sick until 1946, despite the recommendations of the International Labor Organization.
A transcriptional switch controls meiosis
Authors: Hildreth A Elizabeth , Arndt Karen M
Published: October 2017

A key protein involved in the segregation of meiotic chromosomes is produced 'just in time' by the regulated expression of two mRNA isoforms.
And up she went – The moral vertical in Wings
Authors: Høgetveit Åsne Ø.
Published: October 2017

This article is dedicated to the film Wings (1966) directed by the Soviet director Larisa Shepitko. With its story of a World War II veteran, Nadezhda Stepanovna Petrukhina, Wings makes for an interesting case when looking at women’s and veteran’s status in the Soviet society of the 1960’s, and morality and memory culture more generally speaking. But as Nadezhda Stepanovna is a former fighter pilot who continuously return to the sky in her daydreams, Wings is also an excellent case for a critical discussion of the meaning of the airspace. Aviation and the airspace hold certain connotations is Russian culture (not necessarily excluding other cultures) that open up for a different kind of reading of this film, in particular because of the intersections between gender, space and memory. Hierarchies are often presented trough a metaphor of verticality in Russian culture. By examining the different notions of verticality, both physical and metaphorical, in Wings, I not only argue that this film can be read in a new way, but also bring new perspectives on the established theory of women’s position in Russian culture as morally superior to men. This again can be linked back to the spatial understanding of Russia, as the term Motherland in Russia particularly strongly makes a connection between femininity, the mother, and space, the land.
"Boundless” Russia and what to make of it
Authors: Rogatchevski Andrei , Steinholt Yngvar B.
Published: October 2017

Editorial foreword
A Russian discovery in the Arctic ocean at the time of Columbus
Authors: Chekin Leonid S.
Published: October 2017

In the last decades of the fifteenth century, at least three texts by Italian and German humanists included reports on an Arctic island newly discovered by the Russians. Modern Russian scholarship variously identifies this island as Spitsbergen (meaning a part or even the whole archipelago presently named Svalbard) or Novaya Zemlya. This article suggests that the still enigmatic Arctic discovery was largely shaped by theoretical assumptions of late medieval geographers. The rumors about the island closely followed the route through Europe of the famous German scholar and poet Conrad Celtis, and they may go back to one and the same source. A search for this Arctic island in Celtis’s own body of work reveals its description in his poem, Germania generalis, and in one of his erotic geographic elegies, the Amores. It is further argued that Celtis may have left the only cartographic depiction of the island on his Barbara Codonea map, printed as an illustration to the fourth book of the Amores.
Diversity of fish sound types in the Pearl River Estuary, China
Authors: Wang Zhi-Tao , Nowacek Douglas P. , Akamatsu Tomonari , Wang Ke-Xiong , Liu Jian-Chang , Duan Guo-Qin , Cao Han-Jiang , Wang Ding
Published: October 2017

Background

Repetitive species-specific sound enables the identification of the presence and behavior of soniferous species by acoustic means. Passive acoustic monitoring has been widely applied to monitor the spatial and temporal occurrence and behavior of calling species.

Methods

Underwater biological sounds in the Pearl River Estuary, China, were collected using passive acoustic monitoring, with special attention paid to fish sounds. A total of 1,408 suspected fish calls comprising 18,942 pulses were qualitatively analyzed using a customized acoustic analysis routine.

Results

We identified a diversity of 66 types of fish sounds. In addition to single pulse, the sounds tended to have a pulse train structure. The pulses were characterized by an approximate 8 ms duration, with a peak frequency from 500 to 2,600 Hz and a majority of the energy below 4,000 Hz. The median inter-pulsepeak interval (IPPI) of most call types was 9 or 10 ms. Most call types with median IPPIs of 9 ms and 10 ms were observed at times that were exclusive from each other, suggesting that they might be produced by different species. According to the literature, the two section signal types of 1 + 1 and 1 + N10might belong to big-snout croaker (Johnius macrorhynus), and 1 + N19might be produced by Belanger’s croaker (J. belangerii).

Discussion

Categorization of the baseline ambient biological sound is an important first step in mapping the spatial and temporal patterns of soniferous fishes. The next step is the identification of the species producing each sound. The distribution pattern of soniferous fishes will be helpful for the protection and management of local fishery resources and in marine environmental impact assessment. Since the local vulnerable Indo-Pacific humpback dolphin (Sousa chinensis) mainly preys on soniferous fishes, the fine-scale distribution pattern of soniferous fishes can aid in the conservation of this species. Additionally, prey and predator relationships can be observed when a database of species-identified sounds is completed.