PPG.EGPSA/ITEGAM

URI permanente desta comunidadehttps://rigalileo.itegam.org.br/handle/123456789/1

A comunidade dispõe da produção técnica e científica do Programa de Pós-graduação em Engenharia, Gestão de Processos, Sistema e Ambiental (PPG.EGPSA) do Instituto de Tecnologia e Educação Galileo da Amazônia (ITEGAM), fruto da atividade de pesquisa e desenvolvimento (P&D). É possível acessar os trabalhos de conclusão do programa de pós-graduação, artigos e livros vinculados a pesquisa, desenvolvimento, inovação e extensão.

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Diagnóstico de Rentabilidade Empresarial: uma análise fuzzy com dados dos indicadores da margem operacional da DRE
(Instituto de Tecnologia e Educação Galileo da Amazônia, 2025) NASCIMENTO, Alessandra Souza; SANTOS, Eliton Smith dos; ALMEIDA, Luiz Fernando Correia de
This dissertation develops and validates a Mamdani fuzzy inference model to diagnose business profitability based on the operating margin from the 2024 Income Statement of TecnoAmazon Ltda. Four input variables (General and Administrative Expenses, Tax Expenses, Financial Expenses, and Financial Revenue) were fuzzified into Low, Medium, and High using trapezoidal membership functions calibrated on historical quartiles. An 81-rule IF–THEN base, built using the Wang-Mendel method and validated by experts, fed the Mamdani core. Centroid defuzzification generated crisp scores in the 0–30 range. The model achieved a mean absolute error below 8% compared to accounting ROE and a Kendall’s W of 0.85 with analysts’ internal rankings, confirming that fuzzy logic captures performance nuances overlooked by crisp metrics. Limitations include single-year scope, subjective parameter tuning, and lack of macroeconomic variables. Future work should expand historical data, test type-2 fuzzy sets, and integrate ESG indicators
Diagnóstico Difuso da Rentabilidade Empresarial: Modelo Mamdani Aplicado às Margens Bruta e Operacional
(Instituto de Tecnologia e Educação Galileo da Amazônia, 2025) NASCIMENTO, Alessandra Souza; NASCIMENTO, Manoel Henrique Reis; ALMEIDA, Luiz Fernando Correia de; SANTOS, Eliton Smith dos
This article proposes and validates a Mamdani fuzzy-inference model to diagnose corporate profitability for Coelmatic Indústria de Componentes Eletrônicos Ltda., using 2024 income-statement data. Four input variables—General and Administrative Expenses (DGA), Tax Debt Ratio (DT), Financial Debt Ratio (DF) and Financial Return (RF)—were fuzzified into Low, Medium and High through trapezoidal membership functions calibrated on historical quartiles. An 81-rule IF–THEN base, generated by the Wang-Mendel algorithm and refined by domain experts, feeds the Mamdani core; centroid defuzzification yields the crisp score CompLucroO on a 0–30 scale. The model achieved a mean absolute error below 8 % against accounting ROE and a Kendall’s W of 0.85 versus analysts’ rankings, supporting the hypothesis that fuzzy logic captures performance nuances overlooked by crisp metrics. Limitations include single-year scope, subjective parameter tuning and exclusion of macroeconomic factors. Future work should extend the time series, explore type-2 or neuro-fuzzy systems, and incorporate ESG indicators.
Diagnóstico Difuso da Rentabilidade Empresarial: Modelo Mamdani Aplicado às Margens Bruta e Operacional
(Instituto de Tecnologia e Educação Galileo da Amazônia, 2025) NASCIMENTO, Alessandra Souza; ALMEIDA, Luiz Fernando Correia de; NASCIMENTO, Manoel Henrique Reis; SANTOS, Eliton Smith dos
Certificate issued by the Brazilian National Institute of Industrial Property (INPI) for the registration of the computer program Fuzzy Diagnosis of Business Profitability: Mamdani Model Applied to Gross and Operating Margins. Developed in Python, the software applies Mamdani-type fuzzy logic to diagnose accounting margins, supporting decision-making in financial and management analysis. The registration, granted to ITEGAM and the authors, ensures legal protection for 50 years under Law No. 9.609/1998, securing intellectual property and exploitation rights.
Eficiência Produtiva em Linhas SMT: Aplicação da Métrica OEE e Estratégias de Melhoria na Indústria Eletroeletrônica da Zona Franca de Manaus
(Instituto de Tecnologia e Educação Galileo da Amazônia, 2025) MEDEIROS, Gelson Ricardo Martins; ALMEIDA, Luiz Fernando Correia de; SANTOS, Eliton Smith dos
This article presents the results of an applied study on production efficiency in a Surface Mount Technology (SMT) assembly line within the electronics manufacturing sector of the Manaus Free Trade Zone. Through the application of the Overall Equipment Effectiveness (OEE) metric, the study aimed to diagnose operational bottlenecks and propose targeted interventions using tools such as the Ishikawa Diagram and SMED method. Data collected between January and June 2023 revealed significant losses in availability and performance, leading to an OEE of only 22.4%—far below the world-class benchmark of 85%. Corrective actions including predictive maintenance, shift reorganization, and digital control via MES contributed to reducing downtime and improving operational governance. The study concludes that OEE is not merely a technical metric but a strategic tool for organizational transformation and Industry 4.0 integration.
Proposta de Implantação da Tributação Ambiental como Ferramenta de Incentivo na Conservação e Desenvolvimento Sustentável
(Instituto de Tecnologia e Educação Galileo da Amazônia, 2025) MONTEIRO, Ciro Allister Reis; LEITE, Jandecy Cabral; ALMEIDA, Luiz Fernando Correia de; Jandecy Cabral Leite
This study examines the implementation of the Green IPTU as a public policy tool to promote environmental conservation and sustainable development in the city of Manaus. Using a qualitative and quantitative approach, a case study is conducted based on Bill No. 248/2013, which proposes partial tax exemption for properties adopting sustainable practices. The research discusses the legal, economic, and socio-environmental feasibility of environmental taxation, emphasizing the polluter-pays principle and the socio-environmental function of urban property. It analyzes fiscal impacts, social awareness, and eligibility criteria, contributing to the debate on environmental public policies in Amazonian urban contexts.