834 resultados para Users of Financial Statements


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MATLAB is an array language, initially popular for rapid prototyping, but is now being increasingly used to develop production code for numerical and scientific applications. Typical MATLAB programs have abundant data parallelism. These programs also have control flow dominated scalar regions that have an impact on the program's execution time. Today's computer systems have tremendous computing power in the form of traditional CPU cores and throughput oriented accelerators such as graphics processing units(GPUs). Thus, an approach that maps the control flow dominated regions to the CPU and the data parallel regions to the GPU can significantly improve program performance. In this paper, we present the design and implementation of MEGHA, a compiler that automatically compiles MATLAB programs to enable synergistic execution on heterogeneous processors. Our solution is fully automated and does not require programmer input for identifying data parallel regions. We propose a set of compiler optimizations tailored for MATLAB. Our compiler identifies data parallel regions of the program and composes them into kernels. The problem of combining statements into kernels is formulated as a constrained graph clustering problem. Heuristics are presented to map identified kernels to either the CPU or GPU so that kernel execution on the CPU and the GPU happens synergistically and the amount of data transfer needed is minimized. In order to ensure required data movement for dependencies across basic blocks, we propose a data flow analysis and edge splitting strategy. Thus our compiler automatically handles composition of kernels, mapping of kernels to CPU and GPU, scheduling and insertion of required data transfer. The proposed compiler was implemented and experimental evaluation using a set of MATLAB benchmarks shows that our approach achieves a geometric mean speedup of 19.8X for data parallel benchmarks over native execution of MATLAB.

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MATLAB is an array language, initially popular for rapid prototyping, but is now being increasingly used to develop production code for numerical and scientific applications. Typical MATLAB programs have abundant data parallelism. These programs also have control flow dominated scalar regions that have an impact on the program's execution time. Today's computer systems have tremendous computing power in the form of traditional CPU cores and throughput oriented accelerators such as graphics processing units(GPUs). Thus, an approach that maps the control flow dominated regions to the CPU and the data parallel regions to the GPU can significantly improve program performance. In this paper, we present the design and implementation of MEGHA, a compiler that automatically compiles MATLAB programs to enable synergistic execution on heterogeneous processors. Our solution is fully automated and does not require programmer input for identifying data parallel regions. We propose a set of compiler optimizations tailored for MATLAB. Our compiler identifies data parallel regions of the program and composes them into kernels. The problem of combining statements into kernels is formulated as a constrained graph clustering problem. Heuristics are presented to map identified kernels to either the CPU or GPU so that kernel execution on the CPU and the GPU happens synergistically and the amount of data transfer needed is minimized. In order to ensure required data movement for dependencies across basic blocks, we propose a data flow analysis and edge splitting strategy. Thus our compiler automatically handles composition of kernels, mapping of kernels to CPU and GPU, scheduling and insertion of required data transfer. The proposed compiler was implemented and experimental evaluation using a set of MATLAB benchmarks shows that our approach achieves a geometric mean speedup of 19.8X for data parallel benchmarks over native execution of MATLAB.

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Elettra is one of the first 3rd-generation storage rings, recently upgraded to routinely operate in top-up mode at both 2.0 and 2.4 GeV. The facility hosts four dedicated beamlines for crystallography, two open to the users and two under construction, and expected to be ready for public use in 2015. In service since 1994, XRD1 is a general-purpose diffraction beamline. The light source for this wide (4-21 keV) energy range beamline is a permanent magnet wiggler. XRD1 covers experiments ranging from grazing incidence X-ray diffraction to macromolecular crystallography, from industrial applications of powder diffraction to X-ray phasing with long wavelengths. The bending magnet powder diffraction beamline MCX has been open to users since 2009, with a focus on microstructural investigations and studies under non-ambient conditions. A superconducting wiggler delivers a high photon flux to a new fully automated beamline dedicated to macromolecular crystallography and to a branch beamline hosting a high-pressure powder X-ray diffraction station (both currently under construction). Users of the latter experimental station will have access to a specialized sample preparation laboratory, shared with the SISSI infrared beamline. A high throughput crystallization platform equipped with an imaging system for the remote viewing, evaluation and scoring of the macromolecular crystallization experiments has also been established and is open to the user community.

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Salt-water encroachment is undoubtedly the problem of most concern to users of ground water in Florida. This is a problem in many coastal areas where water levels are lowered excessively by heavy pumping. It is a problem also in some inland areas where the water-bearing formations contain salty water at relatively shallow depths. Among the coastal areas where wells have become contaminated with salt water are Pinellas County and the Miami area of Dade County. Inland areas where wells are likely to become contaminated with salt water include Seminole County and the southwestern part of Volusia County. The purpose of the investigation is to make a detailed study of the geology and ground-water resources of the county with special emphasis on the problems associated with declining water levels and salt-water contamination. This report reviews briefly the progress of the investigation through February 1954. (PDF contains 43 pages.)

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This workshop is to follow-up the study on livelihoods of farmers and fishers in Kandal, Kampong Chhnang and Kratie provinces in Cambodia. It was the fourth workshop, part of an ongoing series of activities that will inform the Community Fisheries Development (CFD) Office of the Department of Fisheries (DOF), of the development of and changes in the fisheries law as it affects poor users of aquatic resources.(41 p.)

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The use of self-contained, low-maintenance sensor systems installed on commercial vessels is becoming an important monitoring and scientific tool in many regions around the world. These systems integrate data from meteorological and water quality sensors with GPS data into a data stream that is automatically transferred from ship to shore. To begin linking some of this developing expertise, the Alliance for Coastal Technologies (ACT) and the European Coastal and Ocean Observing Technology (ECOOT) organized a workshop on this topic in Southampton, United Kingdom, October 10-12, 2006. The participants included technology users, technology developers, and shipping representatives. They collaborated to identify sensors currently employed on integrated systems, users of this data, limitations associated with these systems, and ways to overcome these limitations. The group also identified additional technologies that could be employed on future systems and examined whether standard architectures and data protocols for integrated systems should be established. Participants at the workshop defined 17 different parameters currently being measured by integrated systems. They identified that diverse user groups utilize information from these systems from resource management agencies, such as the Environmental Protection Agency (EPA), to local tourism groups and educational organizations. Among the limitations identified were instrument compatibility and interoperability, data quality control and quality assurance, and sensor calibration andlor maintenance frequency. Standardization of these integrated systems was viewed to be both advantageous and disadvantageous; while participants believed that standardization could be beneficial on many levels, they also felt that users may be hesitant to purchase a suite of instruments from a single manufacturer; and that a "plug and play" system including sensors from multiple manufactures may be difficult to achieve. A priority recommendation and conclusion for the general integrated sensor system community was to provide vessel operators with real-time access to relevant data (e.g., ambient temperature and salinity to increase efficiency of water treatment systems and meteorological data for increased vessel safety and operating efficiency) for broader system value. Simplified data displays are also required for education and public outreach/awareness. Other key recommendations were to encourage the use of integrated sensor packages within observing systems such as 100s and EuroGOOS, identify additional customers of sensor system data, and publish results of previous work in peer-reviewed journals to increase agency and scientific awareness and confidence in the technology. Priority recommendations and conclusions for ACT entailed highlighting the value of integrated sensor systems for vessels of opportunity through articles in the popular press, and marine science. [PDF contains 28 pages]

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Co-management is a system or a process in which responsibility and authority for the management of common resources is shared between the state, local users of the resources as well as other stakeholders, and where they have the legal authority to administer the resource jointly. Co-management has received increasing attention in recent years as a potential strategy for managing fisheries. This paper presents and discusses results of a survey undertaken in the Kenyan part of Lake Victoria to assess the conditions - behaviour, attitude and characteristics of resource users, as well as community institutions - that can support co-management. It analyses the results of this survey with respect to a series of parameters, identified by Pinkerton (1989), as necessary preconditions for the successful inclusion of communities involvement in resource management. The survey was implemented through a two-stage stratified random sampling technique based on district and beach size strata. A total of 405 fishers, drawn from 25 fish landing beaches, were interviewed using a structured questionnaire. The paper concludes that while Kenya's lake Victoria fishery would appear to qualify for a number of these preconditions, it would appear that it fails to qualify in others. Preconditions in this latter category include the definition of boundaries in fishing grounds, community members' rights to the resource, delegation and legislation of local responsibility and authority. Additional work is required to further elaborate and understand these shortcomings

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One of the major problems in the mass production of sugpo is how to obtain a constant supply of fry. Since ultimately it is the private sector which should produce the sugpo fry to fill the needs of the industry, the Barangay Hatchery Project under the Prawn Program of the Aquaculture Department of SEAFDEC has scaled down the hatchery technology from large tanks to a level which can be adopted by the private sector, especially in the villages, with a minimum of financial and technical inputs. This guide to small-scale hatchery operations is expected to generate more enthusiasm among fish farmers interested in venturing into sugpo culture.

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The Improved Fish Smoker (IFS) was designed and constructed by NIFFR in collaboration with GTZ in 1997. After the on-station trials, five fishing villages with pronounced fishing activities were selected for the demonstration. The IFS and the traditional Smoking Kiln were compared in one of the fishing villages using Gross Margin analysis (GM) and productivity index to determine the profitability and productivity of the two kilns. It was found that the average income of IFS users at fully capacity was N5, 555.50 per day in a year N1.3 million would be realized. Conversely, the average income of the users of Traditional Smoking Kiln (TSK) was N649.00 per day and about N152, 150.50 would be realized in a year. From this estimate, it is evident that the IFS are more profitable than the TSK. Productivity index of the two kilns also revealed that the productivity of IFS is higher than the TSK. Thus, using the IFS would enhance the income of artisanal women Fish Processors (AWOFPS) and ensure food security for the household

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Borno State possesses great potentials for fish production both from inland fisheries and aquaculture. The socio-economic and environmental production factors are suitable for fish production. If the potential of the State were well harnessed, it would be playing significant roles in achieving self-sufficiency in fish production in Nigeria. But the situation at the moment is that its fisheries potentials are not being optimally utilized. While the inland waters of Lake Chad are currently being recklessly exploited, aquaculture development is given little or no attention. It is evident that there is a missing link between research results and the potential end users. Because information in fish production variables is a pre-requisite for fisheries development, the gap that exists between two poles must be bridged, fisheries Extension provides this important link between research result and the end users of research findings. The paper examines the importance of extension services as the key to unlock fish production information that are usually consigned to the pages of academic journals and research publications

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In the recent evolution of contemporary social movements three phases can be identified. The first phase is marked by the labour movement and the systemic importance attributed to the labour conflict in industrial societies. This conflict has been interpreted as a consequence of the shortcoming of social integration mechanisms by Emile Durkheim, as a rational conflict by entrepreneurs’ and workers’ interests by Max Wener, and as a central class struggle for the transformation of society by Karl Marx. The second phase in this development was led by the new social movements of the post-industrial society of the 1960s and 1970s’ students, women and environmentalist movements. Two new analytical perspectives have explained these movements’ meaning and actions. Resource mobilization theory (McAdam and Tilly) has focuses on rational attitudes and conflicts. Actionalist sociology, in turn, has identified the new protagonists of social conflicts that replaced the labour movement in postindustrial societies. The third phase emerges in a world characterized by the ascendance of markets, the increasingly prominent role of financial capital flows, the closure of communities, and fundamentalism. In this context, human rights and pro-democratization movements constitute alternatives to global domination and the systemic conditioning of individual and groups.

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O presente estudo é uma investigação empírica de natureza qualitativa e tem por objetivo comparar as características das fraudes praticadas por meio de manipulação nas demonstrações contábeis das empresas Daslu, Kmart e Avestruz Master. Buscou-se verificar diferenças entre fraudes no Brasil e nos Estados Unidos, no que se refere às motivações e finalidades da ação fraudulenta, aos métodos de manipulação contábil utilizados e à governança corporativa adotada pelas empresas. O trabalho foi desenvolvido seguindo a metodologia do estudo de casos múltiplos, utilizando-se um protocolo, que contemplou os procedimentos e as regras gerais obedecidas na pesquisa, com a função de incrementar a confiabilidade do estudo e orientar o trabalho do pesquisador. A seleção dos casos estudados foi feita com base em pesquisas anteriores, que mencionaram fraudes praticadas no Brasil e nos Estados Unidos, na última década. Os resultados indicam que as fraudes apresentaram diferenças na natureza e na autoria dos atos fraudulentos, com evidências da aplicação das teorias do triângulo da fraude (TTF) e dos escândalos corporativos (TEC). Considerando que as corporações brasileiras estudadas possuíam sistema de governança corporativa concentrado, similar ao de empresas europeias, as diferenças observadas nas fraudes investigadas podem ser explicadas pela teoria dos escândalos corporativos, defendida por Coffee Jr. (2005).

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Este trabalho tem por objetivo verificar se há impacto das republicações das demonstrações contábeis das empresas com ações negociadas na Bovespa no período de 2000 a 2010, no preço de suas ações. O estudo parte do pressuposto de que o mercado Brasileiro de ações é semiforte. A metodologia utilizada nesta pesquisa foi em parte qualitativa ao descrever a amostra e suas características assim como quantitativa na forma dos testes de diferenças de média. Os resultados dos testes mostram que ao se analisar toda a amostra como um único grupo, os retornos anormais encontrados não mostraram diferença significativa em comparação com os valores esperados calculados, mas quando analisados em segmentações distintas pelo tipo de motivação à republicação, foram encontrados evidências de que há diferença significativa entre as amostras das republicações das demonstrações contábeis voluntárias e obrigatórias. Assim como também foram encontrados evidências de que pode haver diferença significativa entre as amostras segmentadas pela natureza do erro apresentado com justificativa para a republicação da demonstração contábil, tanto nos casos de mensuração, quanto classificação e reconhecimento. A mesma evidência é apresentada nos gráficos das médias dos retornos anormais calculados para este estudo.

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Com o crescimento do mundo corporativo, cresceram também as dificuldades de representar de forma fidedigna as diversas faces da entidade. Neste ponto também estão inclusas as obrigações, que não estão restritas a pagamentos de obrigações predeterminadas em contratos, regidas por leis ou outros instrumentos. Assim, a dinâmica empresarial cria diversas exigibilidades para a entidade, que muitas vezes não possui instrumentos apropriados para seu reconhecimento, mensuração e divulgação. Neste contexto, diversos agentes buscam criar normas que uniformizem as informações divulgadas e garantam padrões mínimos às informações divulgadas. Assim, o fez a Comissão de Valores Mobiliários ao publicar a Deliberação CVM n 489 de 2005 versando sobre provisões, passivos, contingências passivas e contingências ativas. Com isso, além de uniformizar internamente este tema, a CVM procurou alinhamento com as Normas Internacionais de Contabilidade, pois inspirou sua deliberação na norma emitida pelo IASB em 1998, a IAS 37. A alta carga tributária e a volatilidade do nosso sistema tributário contribuem para um ambiente de incertezas e litígios entre os sujeitos ativos e passivos das obrigações tributárias, levando a disputas sobre valores relevantes e que podem comprometer a saúde financeira da entidade. Por isso, a publicação da norma emitida pela CVM é ferramenta útil e indispensável a uma divulgação uniforme e transparente pelas empresas. Desta forma, este estudo busca contribuir para a solução do problema da divulgação das contingências ao rever a literatura pertinente, analisar as demonstrações contábeis das quatro empresas significativas e sugerir pontos de melhoria nas demonstrações contábeis.

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O mundo transforma-se constantemente, assim como tudo o que nele está inserido. A evolução da economia possibilitou uma maior integração do mercado financeiro, tornando o ambiente de negócios único e global. É cada vez mais comum o ingresso de recursos estrangeiros nos mercados de capitais nacionais, bem como fusões e aquisições entre companhias de países distintos e com características próprias. Essas empresas, por sua vez, esforçam-se em adotar normas que atendam aos stakeholders, sem perder a obrigatoriedade de apresentar suas demonstrações contábeis em conformidade com as características do país em que estão sediadas. Com a unificação dos países da Europa em um único bloco econômico, vislumbrou-se a possibilidade de desenvolver normas que pudessem ser compreendidas e interpretadas pelos diversos usuários destas demonstrações contábeis, em qualquer lugar do globo. Assim criadas, as normas de IFRS International Financial Reporting Standards buscaram a redução de diferenças nas metodologias contábeis e na forma com que são divulgadas em cada país, permitindo a comparabilidade e evidenciação das informações ao mercado. O IFRS, atualmente, já é adotado por mais de 100 países no mundo. No Brasil, em 28 de dezembro de 2007, promulgou-se a Lei 11.638 eliminando barreiras regulatórias que impediam a inserção total das empresas brasileiras no processo de convergência contábil internacional e aproximando sua legislação referente às normas contábeis às do mundo globalizado. O objeto do presente estudo é apresentar as principais mudanças decorrentes dessa adoção e seus impactos na contabilidade das empresas brasileiras, tomando como exemplo a empresa Vale, multinacional brasileira com alto volume diário de negociações de suas ações em Bolsa de Valores, grande parte de investidores estrangeiros. Os assuntos controversos, definições e entendimentos que ainda serão deliberados até 2010, evidenciam que não houve tempo hábil para a discussão e preparação das empresas, do fisco, de profissionais do mundo empresarial e acadêmico, dos contadores e auditores, bem como dos órgãos reguladores. Apesar das aparentes dificuldades, o Brasil deu um grande salto na qualidade das informações prestadas e aproxima-se dos grandes investidores globais, capacitando-se para receber recursos que possibilitem o seu crescimento econômico e o seu papel no cenário mundial.