37 resultados para Accounts receivable
em Repositório Científico do Instituto Politécnico de Lisboa - Portugal
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Na sequência das preocupações de ausência dos custos externos na análise de projectos rodoviários, foram realizados diversos estudos (EUNET/SASI, FISCUS, HEATCO, PETS, UNITE, GRACE, IMPACT) com vista a identificar e quantificar os impactes reais das actividades de transporte rodoviário. Nesses projectos foram apresentadas diversas metodologias para quantificação dos custos e também benefícios associados aos sistemas de transporte, nomeadamente das infra-estruturas rodoviárias. Para o efeito foram analisadas várias categorias de custo (custos da infra-estrutura, custos do congestionamento, custos da operação dos veículos, custos dos acidentes, custos do ruído, custos da poluição atmosférica, custos do aquecimento global). Nesta dissertação utilizou-se cinco modelos de determinação de custos de infra-estruturas rodoviárias que posteriormente foram calibrados ao caso português para aplicação em estudo de casos em Portugal de duas formas, avaliação de projectos de infra-estruturas rodoviárias e identificação e fixação de preços, nomeadamente associados às portagens. A avaliação de projectos de infra-estruturas rodoviárias foi realizada através da utilização de indicadores de custos totais e médios, utilizando para o efeito dois modelos: o HDM-4 – Highway Development and Management (PIARC, 2001) e o COBA – Cost Benefit Analysis (TRL, 2004) que utilizam custos totais e um modelo proposto pelo autor com base numa síntese e adaptação de submodelos desenvolvidos nos projectos europeus já referidos que utiliza custos médios. A análise associada à identificação dos custos marginais relevantes para a fixação de preços foi realizada através do modelo desenvolvido no projecto europeu, GRACE – Generalisation of Research on Accounts and Cost Estimation (ITS et al., 2008), e de um modelo proposto pelo autor. Após a adaptação e/ou construção dos modelos, estes foram aplicados ao estudo de três situações específicas em infra-estruturas rodoviárias nacionais. Referem-se intervenções na estrada nacional EN125 que liga Vila do Bispo a Vila Real de Santo António (no Algarve), na auto-estrada A7 que liga Póvoa de Varzim a Vila Pouca de Aguiar (Norte de Portugal) e na auto-estrada A9 que liga o Estádio Nacional em Oeiras a Alverca (região de Lisboa).
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O presente projecto tem como objectivo a disponibilização de uma plataforma de serviços para gestão e contabilização de tempo remunerável, através da marcação de horas de trabalho, férias e faltas (com ou sem justificação). Pretende-se a disponibilização de relatórios com base nesta informação e a possibilidade de análise automática dos dados, como por exemplo excesso de faltas e férias sobrepostas de trabalhadores. A ênfase do projecto está na disponibilização de uma arquitectura que facilite a inclusão destas funcionalidades. O projecto está implementado sobre a plataforma Google App Engine (i.e. GAE), de forma a disponibilizar uma solução sob o paradigma de Software as a Service, com garantia de disponibilidade e replicação de dados. A plataforma foi escolhida a partir da análise das principais plataformas cloud existentes: Google App Engine, Windows Azure e Amazon Web Services. Foram analisadas as características de cada plataforma, nomeadamente os modelos de programação, os modelos de dados disponibilizados, os serviços existentes e respectivos custos. A escolha da plataforma foi realizada com base nas suas características à data de iniciação do presente projecto. A solução está estruturada em camadas, com as seguintes componentes: interface da plataforma, lógica de negócio e lógica de acesso a dados. A interface disponibilizada está concebida com observação dos princípios arquitecturais REST, suportando dados nos formatos JSON e XML. A esta arquitectura base foi acrescentada uma componente de autorização, suportada em Spring-Security, sendo a autenticação delegada para os serviços Google Acounts. De forma a permitir o desacoplamento entre as várias camadas foi utilizado o padrão Dependency Injection. A utilização deste padrão reduz a dependência das tecnologias utilizadas nas diversas camadas. Foi implementado um protótipo, para a demonstração do trabalho realizado, que permite interagir com as funcionalidades do serviço implementadas, via pedidos AJAX. Neste protótipo tirou-se partido de várias bibliotecas javascript e padrões que simplificaram a sua realização, tal como o model-view-viewmodel através de data binding. Para dar suporte ao desenvolvimento do projecto foi adoptada uma abordagem de desenvolvimento ágil, baseada em Scrum, de forma a implementar os requisitos do sistema, expressos em user stories. De forma a garantir a qualidade da implementação do serviço foram realizados testes unitários, sendo também feita previamente a análise da funcionalidade e posteriormente produzida a documentação recorrendo a diagramas UML.
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This article presents a Markov chain framework to characterize the behavior of the CBOE Volatility Index (VIX index). Two possible regimes are considered: high volatility and low volatility. The specification accounts for deviations from normality and the existence of persistence in the evolution of the VIX index. Since the time evolution of the VIX index seems to indicate that its conditional variance is not constant over time, I consider two different versions of the model. In the first one, the variance of the index is a function of the volatility regime, whereas the second version includes an autoregressive conditional heteroskedasticity (ARCH) specification for the conditional variance of the index.
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Plain radiography still accounts for the vast majority of imaging studies that are performed at multiple clinical instances. Digital detectors are now prominent in many imaging facilities and they are the main driving force towards filmless environments. There has been a working paradigm shift due to the functional separation of acquisition, visualization, and storage with deep impact in the imaging workflows. Moreover with direct digital detectors images are made available almost immediately. Digital radiology is now completely integrated in Picture Archiving and Communication System (PACS) environments governed by the Digital Imaging and Communications in Medicine (DICOM) standard. In this chapter a brief overview of PACS architectures and components is presented together with a necessarily brief account of the DICOM standard. Special focus is given to the DICOM digital radiology objects and how specific attributes may now be used to improve and increase the metadata repository associated with image data. Regular scrutiny of the metadata repository may serve as a valuable tool for improved, cost-effective, and multidimensional quality control procedures.
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Using optical microscopy, phase shifting interferometry, and atomic force microscopy, we characterize the undulated structures which appear in the meniscus of freestanding ferroelectric smectic-C* films. We demonstrate that these periodic structures correspond to undulations of the smectic-air interface. The resulting striped pattern disappears in the untilted smectic-A phase. The modulation amplitude and wavelength of the instability both depend on meniscus thickness. We study the temperature evolution and propose a model that qualitatively accounts for the observations.
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Mestrado em Radiações Aplicadas às Tecnologias da Saúde.
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Mestrado em Contabilidade
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Mestrado em Contabilidade
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Mestrado em Contabilidade
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Mestrado em Contabilidade
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The aim of this work is to use the MANCOVA model to study the influence of the phenotype of an enzyme - Acid phosphatase - and a genetic factor - Haptoglobin genotype - on two dependent variables - Activity of Acid Phosphatase (ACP1) and the Body Mass Index (BMI). Therefore it's used a general linear model, namely a multivariate analysis of covariance (Two-way MANCOVA). The covariate is the age of the subject. This covariate works as control variable for the independent factors, serving to reduce the error term in the model. The main results showed that only the ACP1 phenotype has a significant effect on the activity of ACP1 and the covariate has a significant effect in both dependent variables. The univariate analysis showed that ACP1 phenotype accounts for about 12.5% of the variability in the activity of ACP1. In respect to this covariate it can be seen that accounts for about 4.6% of the variability in the activity of ACP1 and 37.3% in the BMI.
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In the present study we focus on the interaction between the acquisition of new words and text organisation. In the acquisition of new words we emphasise the acquisition of paradigmatic relations such as hyponymy, meronymy and semantic sets. We work with a group of girls attending a private school for adolescents in serious difficulties. The subjects are from disadvantaged families. Their writing skills were very poor. When asked to describe a garden, they write a short text of a single paragraph, the lexical items were generic, there were no adjectives, and all of them use mainly existential verbs. The intervention plan assumed that subjects must to be exposed to new words, working out its meaning. In presence of referents subjects were taught new words making explicit the intended relation of the new term to a term already known. In the classroom subjects were asked to write all the words they knew drawing the relationships among them. They talk about the words specifying the relation making explicit pragmatic directions like is a kind of, is a part of or are all x. After that subjects were exposed to the task of choosing perspective. The work presented in this paper accounts for significant differences in the text of the subjects before and after the intervention. While working new words subjects were organising their lexicon and learning to present a whole entity in perspective.
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Water-based cellulose cholesteric liquid crystalline phases at rest can undergo structural changes induced by shear flow. This reflects on the deuterium spectra recorded when the system is investigated by rheo-nuclear magnetic resonance (rheo-NMR) techniques. In this work, the model system hydroxypropylcellulose (HPC)+water is revisited using rheo-NMR to clarify unsettled points regarding its behavior under shear and in relaxation. The NMR spectra allow the identification of five different stable ordering states, within shear and relaxation, which are well integrated in a mesoscopic picture of the system's structural evolution under shear and relaxation. This picture emerging from the large body of studies available for this system by other experimental techniques, accounts well for the NMR data and is in good agreement with the three distinct regions of steady shear flow recognized for some lyotropic LC polymers. Shear rates in between 0.1 and 1.0 s(-1) where investigated using a Taylor-Couette flow and deuterated water was used as solvent for the deuterium NMR (DNMR) analysis.
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Trabalho apresentado para obtenção do Título de Especialista, pelo Instituto Superior de Contabilidade e Administração de Lisboa, do Instituto Politécnico de Lisboa
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In the literature, concepts of “polyneuropathy”, “peripheral neuropathy” and “neuropathy” are often mistakenly used as synonyms. Polyneuropathy is a specific term that refers to a relatively homogenous process that affects multiple peripheral nerves. Most of these tend to present as symmetric polyneuropathies that first manifest in the distal portions of the affected nerves. Many of these distal symmetric polyneuropathies are due to toxic-metabolic causes such as alcohol abuse and diabetes mellitus. Other distal symmetric polyneuropathies may result from an overproduction of substances that result in nerve pathology such as is observed in anti-MAG neuropathy and monoclonal gammopathy of undetermined significance. Other “overproduction” disorders are hereditary such as noted in the Portuguese type of familial amyloid polyneuropathy (FAP). FAP is a manifestation of a group of hereditary amyloidoses; an autosomal dominant, multisystemic disorder wherein the mutant amyloid precursor, transthyretin, is produced in excess primarily by the liver. The liver accounts for approximately 98% of all transthyretin production. FAP is confirmed by detecting a transthyretin variant with a methionine for valine substitution at position 30 [TTR (Met30)]. Familial Amyloidotic Polyneuropathy (FAP) – Portuguese type was first described by a Portuguese neurologist, Corino de Andrade in 1939 and published in 1951. Most persons with this disorder are descended from Portuguese sailors who sired offspring in various locations, primarily in Sweden, Japan and Mallorca. Their descendants emigrated worldwide such that this disorder has been reported in other countries as well. More than 2000 symptomatic cases have been reported in Portugal. FAP progresses rapidly with an average time course from symptom onset to multi-organ involvement and death between ten and twenty years. Treatments directed at removing this aberrant protein such as plasmapheresis and immunoadsorption proved to be unsuccessful. Liver transplantation has been the only effective solution as evidenced by almost 2000 liver transplants performed worldwide. A therapy for FAP with a novel agent, “Tafamidis” has shown some promise in ongoing phase III clinical trials. It is well recognized that regular physical activity of moderate intensity has a positive effect on physical fitness as gauged by body composition, aerobic capacity, muscular strength and endurance and flexibility. Physical fitness has been reported to result in the reduction of symptoms and lesser impairment when performing activities of daily living. Exercise has been advocated as part of a comprehensive approach to the treatment of chronic diseases. Therefore, this chapter concludes with a discussion of the role of exercise training on FAP.