915 resultados para Classificação contábil


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The increasing demand for high performance wireless communication systems has shown the inefficiency of the current model of fixed allocation of the radio spectrum. In this context, cognitive radio appears as a more efficient alternative, by providing opportunistic spectrum access, with the maximum bandwidth possible. To ensure these requirements, it is necessary that the transmitter identify opportunities for transmission and the receiver recognizes the parameters defined for the communication signal. The techniques that use cyclostationary analysis can be applied to problems in either spectrum sensing and modulation classification, even in low signal-to-noise ratio (SNR) environments. However, despite the robustness, one of the main disadvantages of cyclostationarity is the high computational cost for calculating its functions. This work proposes efficient architectures for obtaining cyclostationary features to be employed in either spectrum sensing and automatic modulation classification (AMC). In the context of spectrum sensing, a parallelized algorithm for extracting cyclostationary features of communication signals is presented. The performance of this features extractor parallelization is evaluated by speedup and parallel eficiency metrics. The architecture for spectrum sensing is analyzed for several configuration of false alarm probability, SNR levels and observation time for BPSK and QPSK modulations. In the context of AMC, the reduced alpha-profile is proposed as as a cyclostationary signature calculated for a reduced cyclic frequencies set. This signature is validated by a modulation classification architecture based on pattern matching. The architecture for AMC is investigated for correct classification rates of AM, BPSK, QPSK, MSK and FSK modulations, considering several scenarios of observation length and SNR levels. The numerical results of performance obtained in this work show the eficiency of the proposed architectures

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Land cover mappings represent important tools for the regional planning. However, the current mappings are related to very specific purposes and, consequently, they are limited in their capacity to define the wide variety of existing types of land cover. In that context, this paper aims at developing a wide and including hierarchical classification system for land cover mapping in regional scale, which should contribute for a future standardization of classes. Besides, it is intended to test that system for a study case that contemplates the use of a classification method based on fuzzy approach, which has shown to be more appropriate than conventional approaches. Therefore, it was proposed a hierarchical classification system with three detailing levels and a study case was defined with the specification of the test area and of the classification project. Then, the georreferencing of a TM/Landsat-5 image that comprises the test area was carried out. Later, it was applied a fuzzy classification approach in the TM/Landsat-5 image, starting from images of probability for the mapped classes and an uncertainty image were generated. Finally, it was produced a conventional output that represents the thematic mapping of the test area.

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OBJETIVO: Avaliar a evolução e a classificação do peso corporal em relação aos resultados da cirurgia bariátrica em mulheres submetidas ao procedimento cirúrgico há mais de dois anos. SUJEITOS E MÉTODO: Foram avaliadas 141 mulheres submetidas à derivação gástrica em Y de Roux (DGYR) com anel de contenção. As participantes foram divididas de acordo com o tempo de pós-operatório e conforme o percentual da perda do excesso de peso (%PEP): < 50; 50 ┤ 75; e, > 75. RESULTADOS: As mulheres do grupo com %PEP < 50 (15,6%) se mantiveram obesas, enquanto aquelas que apresentaram %PEP > 75 (36,2%) situaram-se entre a eutrofia e préobesidade e tiveram menor índice de recuperação tardia de peso em relação aos demais grupos. CONCLUSÃO: A evolução de peso após dois ou mais anos da cirurgia mostrou sua esperada redução com variados graus de resposta, apontando a necessidade de monitoramento, investigação e intervenção para obtenção dos resultados esperados.

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The use of non-human primates in scientific research has contributed significantly to the biomedical area and, in the case of Callithrix jacchus, has provided important evidence on physiological mechanisms that help explain its biology, making the species a valuable experimental model in different pathologies. However, raising non-human primates in captivity for long periods of time is accompanied by behavioral disorders and chronic diseases, as well as progressive weight loss in most of the animals. The Primatology Center of the Universidade Federal do Rio Grande do Norte (UFRN) has housed a colony of C. jacchus for nearly 30 years and during this period these animals have been weighed systematically to detect possible alterations in their clinical conditions. This procedure has generated a volume of data on the weight of animals at different age ranges. These data are of great importance in the study of this variable from different perspectives. Accordingly, this paper presents three studies using weight data collected over 15 years (1985-2000) as a way of verifying the health status and development of the animals. The first study produced the first article, which describes the histopathological findings of animals with probable diagnosis of permanent wasting marmoset syndrome (WMS). All the animals were carriers of trematode parasites (Platynosomum spp) and had obstruction in the hepatobiliary system; it is suggested that this agent is one of the etiological factors of the syndrome. In the second article, the analysis focused on comparing environmental profile and cortisol levels between the animals with normal weight curve evolution and those with WMS. We observed a marked decrease in locomotion, increased use of lower cage extracts and hypocortisolemia. The latter is likely associated to an adaptation of the mechanisms that make up the hypothalamus-hypophysis-adrenal axis, as observed in other mammals under conditions of chronic malnutrition. Finally, in the third study, the animals with weight alterations were excluded from the sample and, using computational tools (K-means and SOM) in a non-supervised way, we suggest found new ontogenetic development classes for C. jacchus. These were redimensioned from five to eight classes: infant I, infant II, infant III, juvenile I, juvenile II, sub-adult, young adult and elderly adult, in order to provide a more suitable classification for more detailed studies that require better control over the animal development

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Recently, Brazilian scientific production has increased greatly, due to demands for productivity from scientific agencies. However, this high increases requires a more qualified production, since it s essential that publications are relevant and original. In the psychological field, the assessment scientific journals of the CAPES/ANPEPP Commission had a strong effect on the scientific community and raised questions about the chosen evaluation method. Considering this impact, the aim of this research is a meta-analysis on the assessment of Psychological journals by CAPES to update the Qualis database. For this research, Psychology scientific editors (38 questionnaires were applied by e-mail) were consulted, also 5 librarians who work with scientific journals assessment (semi-structured interviews) and 8 members who acted as referees in the CAPES/ANPEPP Commission (open questions were sent by e-mail). The results are shown through 3 analysis: general evaluation of the Qualis process (including the Assessment Committee constitution), evaluation criteria used in the process and the effect of the evaluation on the scientific community (changes on the editing scene included). Some important points emerged: disagreement among different actors about the suitability of this evaluation model; the recognition of the improvement of scientific journals, mainly toward normalization and diffusion; the verification that the model does not point the quality of the journal, i.e., the content of the scientific articles published in the journal; the disagreement with the criteria used, seemed necessary and useful but needed to be discussed and cleared between the scientific community. Despite these points, the scientific journals evaluation still is the main method to assure quality for Psychology publications

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In this work we used chemometric tools to classify and quantify the protein content in samples of milk powder. We applied the NIR diffuse reflectance spectroscopy combined with multivariate techniques. First, we carried out an exploratory method of samples by principal component analysis (PCA), then the classification of independent modeling of class analogy (SIMCA). Thus it became possible to classify the samples that were grouped by similarities in their composition. Finally, the techniques of partial least squares regression (PLS) and principal components regression (PCR) allowed the quantification of protein content in samples of milk powder, compared with the Kjeldahl reference method. A total of 53 samples of milk powder sold in the metropolitan areas of Natal, Salvador and Rio de Janeiro were acquired for analysis, in which after pre-treatment data, there were four models, which were employed for classification and quantification of samples. The methods employed after being assessed and validated showed good performance, good accuracy and reliability of the results, showing that the NIR technique can be a non invasive technique, since it produces no waste and saves time in analyzing the samples

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Specificity and updating of the bibliographic classification systems can be considered a determinant factor to the quality of organization and representation of the legal documentation. In the specific case of Brazil, the Brazilian Law Decimal Classification, does not foresee specific subdivisions for Labor Law procedures. In this sense, it carries out a terminological work based on table of contents of doctrinal Labor Law books of the mentioned area, which are compared to the conceptual structure of the Brazilian Law Decimal Classification. As a result, it presents an extension proposal for Labor Procedures as well as a methodological background for further extensions and updates.

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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The techniques of Machine Learning are applied in classification tasks to acquire knowledge through a set of data or information. Some learning methods proposed in literature are methods based on semissupervised learning; this is represented by small percentage of labeled data (supervised learning) combined with a quantity of label and non-labeled examples (unsupervised learning) during the training phase, which reduces, therefore, the need for a large quantity of labeled instances when only small dataset of labeled instances is available for training. A commom problem in semi-supervised learning is as random selection of instances, since most of paper use a random selection technique which can cause a negative impact. Much of machine learning methods treat single-label problems, in other words, problems where a given set of data are associated with a single class; however, through the requirement existent to classify data in a lot of domain, or more than one class, this classification as called multi-label classification. This work presents an experimental analysis of the results obtained using semissupervised learning in troubles of multi-label classification using reliability parameter as an aid in the classification data. Thus, the use of techniques of semissupervised learning and besides methods of multi-label classification, were essential to show the results

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This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures

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This work deals with the cattle raising activity in Brasil, it´s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research´s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole

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This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Agência Nacional de Energia Elétrica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets

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This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process

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OBJETIVO: Verificar, retrospectivamente, a prevalência do refluxo cecoileal diagnosticado pelo enema opaco, caracterizar sua distribuição etária e sexual e classificá-lo conforme o grau de intensidade. MATERIAIS E MÉTODOS: Foram revistos 715 enemas opacos, incluindo 268 homens e 447 mulheres com idade média de 54 anos. RESULTADOS: Dos 715 casos examinados, 46,5% apresentaram refluxo cecoileal, sendo 45% do tipo leve, 37,5% do tipo moderado e 17,5% do tipo severo. Refluxo cecoileal esteve presente em 48,3% das mulheres e em 43,6% dos homens. A distribuição percentual do refluxo cecoileal por faixa etária mostrou 46,1% nos indivíduos com menos de 21 anos, 42,1% nos indivíduos entre 21-40 anos, 49,8% nos indivíduos entre 41-60 anos e 44,7% nos indivíduos com mais de 60 anos. CONCLUSÃO: Refluxo cecoileal foi achado relativamente freqüente em nosso material, correspondendo os graus moderado e severo a 25% do material examinado. Aparentemente, não há associação entre seu surgimento e sexo ou idade. A etiopatogenia e conseqüências do refluxo cecoileal são ainda pouco conhecidas. Alguns estudos sugerem que o comprometimento de componentes da junção ileocecal, como os ligamentos, pode favorecer seu aparecimento. Entre as conseqüências prováveis, incluem-se a contaminação e alteração motora ileais, resultantes do material refluído do ceco.