994 resultados para job-order costing


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Is it possible to talk about the rise of a new global (dis)order founded on the challenges posed by environmental issues? Through the review of the state of the art on the subject, this article analyzes the growing importance of the environment, and natural resources in particular, in international relations; and aims to raise awareness among International Relations scholars to the potential positive impact of the development of the discipline in integration with global environmental change studies.

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Abstract The European Union (EU) is one of the world´s leading donors in official development assistance (ODA) to give a strong weight in the relationship with recipient partner countries, in particular with those that are more dependent on it. Besides the material weight of its funding, the EU has retained historical ties and influence in diplomatic, political and economic terms in many of its ODA recipient partner countries (particular in Sub-Saharan Africa). Since the 2000s, the EU development policy has not only undergone major structural changes in its institutional framework but also has started to face a new international aid scenario. This paper explores why a normative-based EU development policy is being challenged by reformed EU institutions and a new global order, and how the EU is attempting to respond to this context in face of the deepest recession since the end of the Second World War.

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La presente comunicación tiene como objetivo analizar la complementariedad y la posibilidad de integración entre las herramientas de gestión Cuadro de Mando Integral (CMI), Activity Based Costing (ABC) y Activity Based management (ABM). Para la realización del estudio empírico hemos recurrido a los datos obtenidos mediante la aplicación de un cuestionario postal a 591 organizaciones públicas (ayuntamientos, hospitales, empresas municipales y empresas intermunicipales) y 549 organizaciones privadas (grandes empresas y pequeñas y medianas empresas) portuguesas, con una tasa de respuesta total del 31,3%. Los resultados obtenidos indican que, contrariamente al registrado en las organizaciones públicas, observamos que un número significativo de organizaciones privadas ya utilizaba los sistemas ABC/ABM antes del CMI y que los han integrado (total o parcialmente) o esperan integrar en el CMI.

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Program slicing is a well known family of techniques intended to identify and isolate code fragments which depend on, or are depended upon, specific program entities. This is particularly useful in the areas of reverse engineering, program understanding, testing and software maintenance. Most slicing methods, and corresponding tools, target either the imperative or the object oriented paradigms, where program slices are computed with respect to a variable or a program statement. Taking a complementary point of view, this paper focuses on the slicing of higher-order functional programs under a lazy evaluation strategy. A prototype of a Haskell slicer, built as proof-of-concept for these ideas, is also introduced

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Este artículo tiene como objetivo analizar la complementariedad y la posibilidad de integración entre las herramientas de gestión Cuadro de Mando Integral (CMI), Activity Based Costing (ABC) y Activity Based management (ABM). Para la realización del estudio empírico hemos recurrido a los datos obtenidos mediante la aplicación de un cuestionario postal a 591 organizaciones públicas (ayuntamientos, hospitales, empresas municipales y empresas intermunicipales) y 549 organizaciones privadas (grandes empresas y pequeñas y medianas empresas) portuguesas, con una tasa de respuesta total del 31,3%. Los resultados obtenidos indican que, contrariamente al registrado en las organizaciones públicas, observamos que un número significativo de organizaciones privadas ya utilizaba los sistemas ABC/ABM antes del CMI y que los han integrado (total o parcialmente) o esperan integrar en el CMI.

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RESUMO: Este trabalho é um relatório de um projecto de investigação-acção, no âmbito do Mestrado em Ciências da Educação - Educação Especial: domínio cognitivo e motor. É um trabalho de investigação que pretendeu implicar os vários intervenientes educativos e os próprios pares no desenvolvimento de uma criança, em idade pré-escolar, com atraso global do desenvolvimento e com problemas acentuados ao nível da linguagem, em contexto de sala de aula. Este trabalho foi realizado pela educadora da sala da aula. É um projecto que pretendeu promover o desenvolvimento da linguagem, através de um sistema de comunicação aumentativa, vocabulário Makaton. Este vocabulário foi utilizado por nós e pelas crianças do grupo em sala de aula, pela professora de educação especial, pelos técnicos que dão apoio à criança e pela família da referida criança. Pretendeu-se assim, promover o diálogo, a partilha de conhecimentos e os espaços escolares, entre os vários intervenientes educativos; professores, técnicos e família, com o intuito de desenvolver um trabalho assente em respostas inclusivas dirigidas à criança, aos seus pares e à sua família. Da partilha de conhecimentos e opiniões, resultou um trabalho para o grupo e com o grupo do jardim de infância. ABSTRACT:This work is one report of an action research project within the Master’s Degree in Educational Sciences - Special Education: motor and cognitive domain. It is a research project that seeks to highlight the role of the educational actors in the development of a child in preschool, with global developmental delay, with problems more pronounced at the level of language, in the context of the classroom. This work was carried out by the educator's classroom is a project that aims to promote language development through an augmentative communication system, Makaton vocabulary. This vocabulary was used by us and by the group of children in the classroom, the teacher of special education, by giving technical support to the child and the family of that child. It was intended thus to promote dialogue, knowledge sharing and school spaces between the various educational actors, teachers, coaches and family in order to develop a work based on inclusive responses directed to the child, their peers and his family . Sharing knowledge and opinions resulted in a job for the group and the group of kindergarten.

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Deuterium NMR was used to investigate the orientational order in a composite cellulosic formed by liquid crystalline acetoxypropylcellulose (A PC) and demented nematic 4'-penty1-4-cyanobiphenyl (5CB-4 alpha d(2)) with the per centage of 85% A PC by weight Three forms of the composite including electro spun microfibers, thin film and bulk samples were analyzed The NMR results initially suggest two distinct scenarios, one whet e the 503-alpha d(2), is confined to small droplets with dimensions smaller than the magnetic coherence length and the other where the 503-alpha d(2) molecules arc aligned with the A PC network chains Polarized optical microscopy (POW from thin film samples along with all the NMR results show the presence of 5CB-alpha d(2) droplets in the composite systems with a nematic wetting layer at the APC-5CB-alpha d(2) interface that experiences and order disorder transition driven by the polymer network N-I transition The characterization of the APC network I-N transition shows a pronounced subcritical behavior within a heterogeneity scenario.

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We start by studying the existence of positive solutions for the differential equation u '' = a(x)u - g(u), with u ''(0) = u(+infinity) = 0, where a is a positive function, and g is a power or a bounded function. In other words, we are concerned with even positive homoclinics of the differential equation. The main motivation is to check that some well-known results concerning the existence of homoclinics for the autonomous case (where a is constant) are also true for the non-autonomous equation. This also motivates us to study the analogous fourth-order boundary value problem {u((4)) - cu '' + a(x)u = vertical bar u vertical bar(p-1)u u'(0) = u'''(0) = 0, u(+infinity) = u'(+infinity) = 0 for which we also find nontrivial (and, in some instances, positive) solutions.

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A transient analysis for two full-power converter wind turbines equipped with a permanent magnet synchronous generator is studied in this article, taking into consideration, as a new contribution to earlier studies, a pitch control malfunction. The two full-power converters considered are, respectively, a two-level and a multi-level converter. Moreover, a novel control strategy based on fractional-order controllers for wind turbines is studied. Simulation results are presented; conclusions are in favor of the novel control strategy, improving the quality of the energy injected into the electric grid.

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This paper presents a new integrated model for the simulation of wind energy systems. The proposed model is more realistic and accurate, considering a variable-speed wind turbine, two-mass rotor, permanent magnet synchronous generator (PMSG), different power converter topologies, and filters. Additionally, a new control strategy is proposed for the variable-speed operation of wind turbines with PMSG/full-power converter topology, based on fractional-order controllers. Comprehensive simulation studies are carried out with matrix and multilevel power converter topologies, in order to adequately assert the system performance in what regards the quality of the energy injected into the electric grid. Finally, conclusions are duly drawn.

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In this paper we describe a casestudy of an experiment on how reflexivity and technology can enhance learning, by using ePorfolios as a training environment to develop translation skills. Translation is today a multiskilled job and translators need to assure their clients a good performance and quality, both in language and in technology domains. In order to accomplish it, for the translator all the tasks and processes he develops appear as crucial, being pretranslation and posttranslation processes equally important as the translation itself, namely as far as autonomy, reflexive and critical skills are concerned. Finally, the need and relevance for collaborative tasks and networks amongst virtual translation communities, led us to the decision of implementing ePortfolios as a tool to develop the requested skills and extend the use of Internet in translation, namely in terminology management phases, for the completion of each task, by helping students in the management of the projects deadlines, improving their knowledge on the construction and management of translation resources and deepening their awareness about the concepts related to the development and usability of ePorfolios.

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Versão editor: http://www.isegi.unl.pt/docentes/acorreia/documentos/European_Challenge_KM_Innovation_2004.pdf

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Oxide based diluted magnetic semiconductor (DMS) materials have been a subject of increasing interest due to reports of room temperature ferromagnetism in several systems and their potential use in the development of spintronic devices. However, concerns on the stability of the magnetic properties of different DMS systems have been raised. Their magnetic moment is often unstable, vanishing with a characteristic decay time of weeks or months, which precludes the development of real applications. This paper reports on the ferromagnetic properties of two-year-aged Ti1-xCoxO2-δ reduced anatase nanopowders with different Co contents (0.03≤x≤0.10). Aged samples retain rather high values of magnetization, remanence and coercivity which provide strong evidence for a quite preserved long-range ferromagnetic order. In what concern Co segregation, some degree of metastability of the diluted Co doped anatase structure could be inferred in the case of the sample with the higher Co content.

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A tese estrutura-se em dois ensaios versando temas distintos, se bem que entre eles se possam perceber algumas afinidades decorrentes do facto de ambos se subsumirem à análise de diferentes tipos de investimento em capital humano: a formação profissional e a formação académica superior. No primeiro ensaio, aborda-se a questão da avaliação do impacto de diferentes tipos de formação profissional sobre os salários, a estabilidade da relação contratual trabalhador-empregador e a empregabilidade, em Portugal, por recurso a uma metodologia de estimação semiparamétrica, mais especificamente, através de uma metodologia de enlaçamento baseado em índices de propensão aplicada aos dados do Inquérito ao Emprego do INE, relativos aos anos de 1998 a 2001. Quanto aos impactos salariais, conclui-se que a formação obtida nas empresas será a mais compensadora, mas os restantes tipos de formação também propiciarão ganhos salariais, sendo que a formação obtida nas escolas ou centros de formação profissional será aquela com efeitos menos expressivos. Quanto ao efeito sobre a empregabilidade, as estimativas obtidas apontam para a conclusão de que a formação profissional potenciará o abandono da inactividade, mas não garantidamente o emprego, verificando-se mesmo que a formação recebida nas escolas e centros de formação profissional conduzirá, mais provavelmente, ao desemprego, se bem que, para uma certa fracção de desempregados, o sentido da causalidade possa ser inverso. O segundo ensaio versa a decomposição, da média condicional e por quantis, do diferencial salarial entre homens e mulheres específico do universo dos diplomados do ensino superior, em Portugal (dados do 1.º Inquérito de Percurso aos Diplomados do Ensino Superior realizado em 2001), por forma a apurar o grau de discriminação por género nele indiciado. Usando a metodologia de Machado-Mata e, em alternativa, a metodologia de enlaçamento baseado em índices de propensão, dir-se-ia que, no sector público, a discriminação salarial por género, a existir, será reduzida, i.e. o diferencial salarial observado explicar se á quase integralmente pelas diferenças entre os atributos produtivos dos homens e das mulheres. Diferentemente, no sector empresarial, a discriminação é potencialmente ponderosa. Especial atenção é dedicada ao contributo da área de formação escolar para a explicação do diferencial salarial.