908 resultados para Activity-based costing system
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Cysteine cathepsins, such as cathepsin S (CTSS), are implicated in the pathology of a wide range of diseases and are of potential utility as diagnostic and prognostic biomarkers. In previous work, we demonstrated the potency and efficiency of a biotinylated diazomethylketone (DMK)-based activity-based probe (ABP), biotin-PEG-LVG-DMK, for disclosure of recombinant CTSS and CTSS in cell lysates. However, the limited cell permeability of both the biotin and spacer groups restricted detection of CTSS to cell lysates. The synthesis and characterisation of a cell permeable ABP to report on intracellular CTSS activity is reported. The ABP, Z-PraVG-DMK, a modified peptidyl diazomethylketone, was based on the N-terminus of human cystatin motif (Leu-Val-Gly). The leucine residue was substituted for the alkyne-bearing proparcylglycine to facilitate conjugation of an azide-tagged reporter group using click chemistry, following irreversible inhibition of CTSS. When incubated with viable Human Embryonic Kidney 293 cells, Z-PraVG-DMK permitted disclosure of CTSS activity following cell lysis and rhodamine azide conjugation, by employing standard click chemistry protocols. Furthermore, the fluorescent tag facilitated direct detection of CTSS using in-gel fluorescent scanning, obviating the necessity for downstream biotin-streptavidin conjugation and detection procedures.
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The development of new learning models has been of great importance throughout recent years, with a focus on creating advances in the area of deep learning. Deep learning was first noted in 2006, and has since become a major area of research in a number of disciplines. This paper will delve into the area of deep learning to present its current limitations and provide a new idea for a fully integrated deep and dynamic probabilistic system. The new model will be applicable to a vast number of areas initially focusing on applications into medical image analysis with an overall goal of utilising this approach for prediction purposes in computer based medical systems.
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In this paper we study the effect of two distinct discrete delays on the dynamics of a Wilson-Cowan neural network. This activity based model describes the dynamics of synaptically interacting excitatory and inhibitory neuronal populations. We discuss the interpretation of the delays in the language of neurobiology and show how they can contribute to the generation of network rhythms. First we focus on the use of linear stability theory to show how to destabilise a fixed point, leading to the onset of oscillatory behaviour. Next we show for the choice of a Heaviside nonlinearity for the firing rate that such emergent oscillations can be either synchronous or anti-synchronous depending on whether inhibition or excitation dominates the network architecture. To probe the behaviour of smooth (sigmoidal) nonlinear firing rates we use a mixture of numerical bifurcation analysis and direct simulations, and uncover parameter windows that support chaotic behaviour. Finally we comment on the role of delays in the generation of bursting oscillations, and discuss natural extensions of the work in this paper.
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O contexto actual vivido pelas Instituições de Ensino Superior tem requerido a adopção de sistemas de Contabilidade de Gestão mais precisos face às crescentes necessidades de informação de custos e de gestão. Deste modo, o principal propósito deste trabalho de investigação é estudar os recentes desenvolvimentos dos sistemas de Contabilidade de Gestão, enfatizando o Custeio baseado nas Actividades (ABC) como o modelo mais apropriado para responder a estas exigências informativas. Esta abordagem é complementada com a realização de um estudo de caso na Universidade de Évora, onde é aplicado empiricamente o ABC, sendo o mesmo apresentado como proposta de modelo na Contabilidade de Gestão destas organizações. Esta dissertação apresenta uma análise crítica e comparativa entre os distintos sistemas de custos tradicionais e a contabilidade por actividades, sendo ainda destacadas as potencialidades da metodologia ABC como plataforma para implementação de outros sistemas de informação baseados nas actividades, nomeadamente ao nível da gestão, do orçamento, dos preços de transferência e da gestão da qualidade total. Neste âmbito, com recurso a vários estudos de caso, são descritas as propriedades, as limitações e os resultados que mais se evidenciam pela implementação do sistema ABC nestas entidades. Os principais resultados desta investigação permitem concluir que embora os sistemas de custeio tradicionais apresentem um substrato conceptual totalmente válido, o sistema ABC evidencia uma estrutura conceptual mais credível, capaz de produzir informação mais precisa de apoio à tomada de decisão. No entanto, há algumas reservas que lhe são apontadas, em especial, no que respeita à relevância, utilidade e praticabilidade do método, e insuficiente documentação sobre os resultados obtidos. Pela aplicação empírica do sistema ABC na Universidade de Évora, conclui-se que a informação disponibilizada por este modelo é relevante, facilitadora e influencia o processo de tomada de decisão da sua gestão, e responde às exigências contabilísticas e de prestação de contas do POC-Educação e de outras entidades externas. ABSTRACT; The present context of Institutions of Higher Education has required adoption of more accurate Management Accounting systems due to increasing needs for information about costs and management. Thus, the main propose of this research is to study the recent developments of the Management Accounting systems, emphasizing the Activity-based Costing (ABC) as the most appropriate model that addresses these information requirements. This approach has been enriched through a case study at the University of Évora, where the ABC methodology was applied empirically, and presented as a proposed model of Management Accounting of these organizations. This dissertation presents a critical and comparative analysis between the traditional cost systems and the ABC, pointing out the potentialities of this methodology as a platform for implementation of other information systems based on activities, namely, with regard to management, budget, transfer pricing and total quality management. ln this context and supported by some case studies, the main properties, limitations and results of the implementation of the ABC system in these institutions have been described. The main results of this research indicate that although the traditional cost systems present a total valid conceptual structure, the ABC system provide a more credible conceptual structure, which is able to produce a more accurate information base for decision-making. However, there are some reservations that are considered, namely the relevance, utility, practicability, and insufficient documentation with regard to the obtained results. The empirical application of the ABC system at the University of Évora makes it possible to conclude that the information provided through the use of this model is relevant in terms of its influence in the decision-making process, and provides the answers to the accounting requirements of Education-POC and other external entities. NOTA: O volume II na página 228 contém a Matriz 10, que não foi digitalizado devido ao enorme formato que não permitiu ser digitalizado.
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Dados suplementares associados com este artigo disponíveis na versão online em: http://dx.doi.org/10.1016/j.marpol.2016.06.021
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Altough nowadays DMTA is one of the most used techniques to characterize polymers thermo-mechanical behaviour, it is only effective for small amplitude oscillatory tests and limited to a single frequency analysis (linear regime). In this thesis work a Fourier transform based experimental system has proven to give hint on structural and chemical changes in specimens during large amplitude oscillatory tests exploiting multi frequency spectral analysis turning out in a more sensitive tool than classical linear approach. The test campaign has been focused on three test typologies: Strain sweep tests, Damage investigation and temperature sweep tests.
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In multi-unit organisations such as a bank and its branches or a national body delivering publicly funded health or education services through local operating units, the need arises to incentivize the units to operate efficiently. In such instances, it is generally accepted that units found to be inefficient can be encouraged to make efficiency savings. However, units which are found to be efficient need to be incentivized in a different manner. It has been suggested that efficient units could be incentivized by some reward compatible with the level to which their attainment exceeds that of the best of the rest, normally referred to as “super-efficiency”. A recent approach to this issue (Varmaz et. al. 2013) has used Data Envelopment Analysis (DEA) models to measure the super-efficiency of the whole system of operating units with and without the involvement of each unit in turn in order to provide incentives. We identify shortcomings in this approach and use it as a starting point to develop a new DEA-based system for incentivizing operating units to operate efficiently for the benefit of the aggregate system of units. Data from a small German retail bank is used to illustrate our method.
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Recommender system is a specific type of intelligent systems, which exploits historical user ratings on items and/or auxiliary information to make recommendations on items to the users. It plays a critical role in a wide range of online shopping, e-commercial services and social networking applications. Collaborative filtering (CF) is the most popular approaches used for recommender systems, but it suffers from complete cold start (CCS) problem where no rating record are available and incomplete cold start (ICS) problem where only a small number of rating records are available for some new items or users in the system. In this paper, we propose two recommendation models to solve the CCS and ICS problems for new items, which are based on a framework of tightly coupled CF approach and deep learning neural network. A specific deep neural network SADE is used to extract the content features of the items. The state of the art CF model, timeSVD++, which models and utilizes temporal dynamics of user preferences and item features, is modified to take the content features into prediction of ratings for cold start items. Extensive experiments on a large Netflix rating dataset of movies are performed, which show that our proposed recommendation models largely outperform the baseline models for rating prediction of cold start items. The two proposed recommendation models are also evaluated and compared on ICS items, and a flexible scheme of model retraining and switching is proposed to deal with the transition of items from cold start to non-cold start status. The experiment results on Netflix movie recommendation show the tight coupling of CF approach and deep learning neural network is feasible and very effective for cold start item recommendation. The design is general and can be applied to many other recommender systems for online shopping and social networking applications. The solution of cold start item problem can largely improve user experience and trust of recommender systems, and effectively promote cold start items.
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Marine protected areas (MPAs) are a global conservation and management tool to enhance the resilience of linked social-ecological systems with the aim of conserving biodiversity and providing ecosystem services for sustainable use. However, MPAs implemented worldwide include a large variety of zoning and management schemes from single to multiple-zoning and from no-take to multiple-use areas. The current IUCN categorisation of MPAs is based on management objectives which many times have a significant mismatch to regulations causing a strong uncertainty when evaluating global MPAs effectiveness. A novel global classification system for MPAs based on regulations of uses as an alternative or complementing, the current IUCN system of categories is presented. Scores for uses weighted by their potential impact on biodiversity were built. Each zone within a MPA was scored and an MPA index integrates the zone scores. This system classifies MPAs as well as each MPA zone individually, is globally applicable and unambiguously discriminates the impacts of uses. (C) 2016 The Authors. Published by Elsevier Ltd.
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O Banco Central do Brasil desenvolveu e implantou, no per??odo de abril de 2002 a mar??o de 2003, Sistema de Custos e Informa????es Gerenciais, utilizando o m??todo de custeio baseado em atividades - Activity Based Costing (ABC), destinado a apurar os custos das atividades, dos projetos, dos processos e dos produtos e servi??os ofertados pela Institui????o, distribu??dos pela sua estrutura organizacional. O sistema, mais do que um enfoque voltado para o simples controle e redu????o de custos, constitui-se em significativo instrumento de apoio gerencial, ao propiciar a utiliza????o mais racional de todos os recursos consumidos. Ademais, apresenta-se como iniciativa pioneira vez que, pelo que se tem not??cia, inexistem experi??ncias semelhantes em organiza????es com este porte e com a amplitude adotada neste caso, tanto no ??mbito governamental brasileiro, quanto no que se refere aos demais bancos centrais espalhados pelo mundo
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O presente trabalho visa abordar a aplicação do sistema de custeio Activity Based Costing (ABC) numa empresa de fabricação de carroçarias para autocarros, identificando os benefícios da sua adoção e os factores que mais influenciaram a sua implementação. Para o efeito utilizamos a metodologia de investigação qualitativa com recurso ao método do estudo de caso. Constatamos que o ABC é uma ferramenta de gestão que permite o apuramento dos custos indiretos de produção de uma forma mais precisa e racional do que os demais sistemas de custeio da contabilidade tradicional. Por outro lado, foi possível concluir que os fatores que mais influenciaram a implementação do ABC foram o apoio da gestão de topo, a familiaridade com outras ferramentas de gestão e a elevada formação dos recursos humanos.
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O presente trabalho visa abordar a aplicação do sistema de custeio Activity Based Costing (ABC) numa empresa de fabricação de carroçarias para autocarros, identificando os benefícios da sua adoção e os fatores que mais influenciaram a sua implementação. Para o efeito utilizamos a metodologia de investigação qualitativa com recurso ao método do estudo de caso. Constatamos que o ABC é uma ferramenta de gestão que permite o apuramento dos custos indiretos de produção de uma forma mais precisa e racional do que os demais sistemas de custeio da contabilidade tradicional. Por outro lado, foi possível concluir que os fatores que mais influenciaram a implementação do ABC foram o apoio da gestão de topo, a familiaridade com outras ferramentas de gestão e a elevada formação dos recursos humanos.
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Os principais problemas das organizações de saúde são má alocação de recursos, ineficiência, custos crescentes e desigualdade nas condições de acesso dos usuários. A rentabilidade expressa resultados por recursos aplicados. A avaliação custo-eficácia das intervenções das organizações de saúde busca soluções de menor despesa para obter resultado esperado e de melhor resultado com determinada despesa. O ABC - activity-based costing- é o método de custeio que melhor subsidia a decisão sobre composição de atividades, custo de recursos e consumo de recursos. A avaliação custo-eficácia mostra-se, portanto, uma ferramenta útil para a melhoria da qualidade das organizações de saúde.
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Dissertação de Mestrado, Ciências Económicas e Empresariais, 16 de Janeiro 2014, Universidade dos Açores.