857 resultados para activity-based costing


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In today's fast-paced and interconnected digital world, the data generated by an increasing number of applications is being modeled as dynamic graphs. The graph structure encodes relationships among data items, while the structural changes to the graphs as well as the continuous stream of information produced by the entities in these graphs make them dynamic in nature. Examples include social networks where users post status updates, images, videos, etc.; phone call networks where nodes may send text messages or place phone calls; road traffic networks where the traffic behavior of the road segments changes constantly, and so on. There is a tremendous value in storing, managing, and analyzing such dynamic graphs and deriving meaningful insights in real-time. However, a majority of the work in graph analytics assumes a static setting, and there is a lack of systematic study of the various dynamic scenarios, the complexity they impose on the analysis tasks, and the challenges in building efficient systems that can support such tasks at a large scale. In this dissertation, I design a unified streaming graph data management framework, and develop prototype systems to support increasingly complex tasks on dynamic graphs. In the first part, I focus on the management and querying of distributed graph data. I develop a hybrid replication policy that monitors the read-write frequencies of the nodes to decide dynamically what data to replicate, and whether to do eager or lazy replication in order to minimize network communication and support low-latency querying. In the second part, I study parallel execution of continuous neighborhood-driven aggregates, where each node aggregates the information generated in its neighborhoods. I build my system around the notion of an aggregation overlay graph, a pre-compiled data structure that enables sharing of partial aggregates across different queries, and also allows partial pre-computation of the aggregates to minimize the query latencies and increase throughput. Finally, I extend the framework to support continuous detection and analysis of activity-based subgraphs, where subgraphs could be specified using both graph structure as well as activity conditions on the nodes. The query specification tasks in my system are expressed using a set of active structural primitives, which allows the query evaluator to use a set of novel optimization techniques, thereby achieving high throughput. Overall, in this dissertation, I define and investigate a set of novel tasks on dynamic graphs, design scalable optimization techniques, build prototype systems, and show the effectiveness of the proposed techniques through extensive evaluation using large-scale real and synthetic datasets.

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Résumé : Le vieillissement démographique est statistiquement indiscutable au Québec. Ce singulier trompeur masque les différentes manières de vieillir. Pour ceux qui ne parviennent pas à vieillir en santé, les solidarités familiales, comme les solidarités institutionnelles, c’est à dire publiques viennent en principe compenser ce qu’il est convenu de désigner de perte d’autonomie. Les politiques de santé publique au Québec organisent les services de soutien à domicile sous condition d’avoir estimé la situation de la personne avec l’outil d’évaluation multiclientèle (OEMC). Il est en usage dans l’ensemble du réseau de la santé et des services sociaux, et utilisé par les professionnels dont les travailleuses et les travailleurs sociaux (TS). Or, la gérontologie est peu soutenue dans la formation initiale des TS. Nous nous sommes interrogée sur les savoirs mobilisés par les TS quand ils évaluent. S’agissant des savoirs inscrits dans la pratique, nous avons orienté la recherche dans les théories de l’activité, la didactique professionnelle et le cadre conceptuel de la médiation. Nous avons étudié l’activité de professionnels en travail social expérimentés afin d’identifier certains des savoirs mobilisés pour les rendre disponibles à la formation des étudiant (e)s en travail social au Québec. Cent-cinquante heures d’observations et vingt-deux entretiens individuels et collectifs ont été réalisés avec des intervenants volontaires du service de soutien à domicile. Les résultats préliminaires de la recherche ont été présentés lors de groupes de discussion avec les TS ayant participé à la recherche, puis avec des enseignants en travail social. Nos résultats permettent de décrire les procédures de l’évaluation dans l’organisation du service d’aide à domicile et d’en différencier le processus de l’activité par laquelle le TS évalue l’autonomie fonctionnelle de la personne. Nous constatons que les savoirs mobilisés par les TS reposent premièrement sur une connaissance fine du territoire, de l’outil d’évaluation et des institutions. Un deuxième registre de savoir concerne la conceptualisation de l’autonomie fonctionnelle par l’outil OEMC comme objet et domaine d’intervention des TS. Enfin, un troisième registre se réfère aux savoirs mobilisés pour entrer en relation avec les personnes âgées, avec leur entourage. Or, ces trois registres de savoir n’apparaissent pas dans le discours des TS et résultent de notre propre analyse sur leur pratique. L’évaluation de l’autonomie fonctionnelle analysée par le concept de médiation est révélatrice du rapport aux savoirs du TS. S’agissant de savoirs de la pratique, nous constatons que leur classification entre les catégories usuelles de savoirs théoriques ou pratiques était inopérante. Nous empruntons le vocabulaire de la didactique professionnelle : celui des invariants opératoires reliés à l’autonomie fonctionnelle et celui des schèmes d’activité reliés à l’activité d’évaluation. C’est ainsi que nous avons identifié deux moments dans l’évaluation. Le premier assemble la collecte des informations et l’analyse des données. L’autonomie fonctionnelle se décline dans des conditions d’existence de la personne sur l’axe allant de la mobilité à la cognition avec comme balises d’intervention la sécurité et l’intégrité de la personne. Dans ce processus itératif, le TS identifie avec la personne ce qui nuit à son quotidien. L’évaluation formule comment résoudre cette incidence, comment la perte d’autonomie pourrait être compensée. La collecte d’information et le raisonnement du TS est alors un mouvement itératif, les deux éléments du processus sont liés et en continu. Le second moment de l’évaluation apparait si, dans le processus itératif, le TS perçoit une dissonance. Il est essentiel d’en identifier la nature pour la prendre en compte et maintenir la finalité de l’activité qui consiste à évaluer l’autonomie fonctionnelle à des fins compensatrices. Le TS doit identifier l’objet de la dissonance pour pouvoir cerner avec la personne le besoin inhérent à la perte d’autonomie et envisager d’y remédier. La prise en compte de cette dissonance vient ralentir le déroulement de l’activité. Le raisonnement qui, jusque-là, était relié à la collecte d’informations s’en dissocie pour analyser ce qui vient faire obstacle à l’activité d’évaluation à partir de la situation. Les composantes qui génèrent la dissonance paraissent reliées à la quotidienneté, aux conditions de vie à domicile de la personne (cohérence/incohérence, refus de services, autonégligence, maltraitance, agressivité). La dissonance génère une activité plus complexe pour évaluer la situation. L’autonomie fonctionnelle se décline toujours sur l’axe mobilité/cognition avec comme balises d’intervention la sécurité et l’intégrité de la personne. Or, pour ce faire, les TS raisonnent selon trois schèmes. Dans les situations où, pour décider de la suite du dossier, il faut en référer à une norme (de service, de profession, etc.) le raisonnement est déontologique. Il est aussi des situations où le TS agit au regard de valeurs et de représentations qui relèvent de sa sphère personnelle. Nous désignons ce raisonnement d’instinctuel. Enfin, le TS peut naviguer entre ces deux orientations et choisir la voie du raisonnement clinique que nous qualifions d’éthique et se rapproche alors des pratiques prudentielles qui sont marquées par l’incertitude.

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Os efeitos despoletados com a crise financeira de 2008 marcaram uma mudança radical de pensamentos e políticas entre as várias economias mundiais. Esta crise ficou marcada pelo enorme esforço que as economias tiveram que suportar, obrigando todos mercados a moldarem-se em função das contingências implementadas. Após análise e leitura de diversa literatura é consensual a referência ao início da crise financeira nos Estados Unidos da América (EUA) com o chamado subprime, percebendo-se também que muito rapidamente atingiria a Europa e todo o mundo. Desta forma, a Europa e inevitavelmente Portugal, acabaria por ser atingido e sofrer diversas consequências resultantes desta crise financeira. Na verdade, fruto da enorme turbulência dos mercados mundiais e da globalização, Portugal (incapaz de por si só sair da crise em que se viu envolvido) vê-se na necessidade de recorrer a ajuda externa por parte da Troika. Neste sentido, a presente dissertação tem como objetivo relatar resumidamente o início da crise financeira mundial, analisando o impacto das políticas de combate à crise implementadas em Portugal, no desempenho económico-financeiro das empresas portuguesas. Este estudo recaiu sobre a análise e perceção de comportamento de alguns indicadores económico financeiros entre os anos de 2010 a 2014, período durante o qual a Troika esteve presente em Portugal, implementando uma serie de reformas e políticas de combate à crise. Assim, debruçamo-nos sobre quatro setores de atividade (Construção Civil, Restauração, Hotelaria e Indústria do Calçado), observando os dados financeiros extraídos da base de dados SABI (Sistema de análise de Balanços Ibéricos) sobre empresas inseridas nos respetivos setores de atividade. Com base nos resultados do estudo realizado podemos concluir que o desempenho dos indicadores económico financeiros foram mais penalizados nos setores da Construção Civil e da Hotelaria.

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Trabalho apresentado em PAEE/ALE’2016, 8th International Symposium on Project Approaches in Engineering Education (PAEE) and 14th Active Learning in Engineering Education Workshop (ALE)

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The present work intends to study Rural Tourism. More specifically: regional policy of Rural Tourism development. Purpose of this research is creation of innovative qualitative model of regional policy of Rural Tourism development for Ukraine. With this aim literature review was made, developed a research methodology and analysis made. It was established a way of creation of qualitative model, based on studied information and scientific papers. Research methodology was described in next part. Decided to do it in three stages: (1) justification of analytical research; (2) data sample collection and analysis; (3) creating of innovative model of regional policy of Rural Tourism development. Each of these stages have sub stages supported by results of previous. In accordance to methodology, analytical part was made in two steps: (1) analysis of statistical information about rural houses availability; (2) analysis of resources needed for successfully Rural Tourism activity. This part gave information about placement of rural houses by geographical regions and defined most attractive geographical regions for Rural Tourism development. The results showed that the highest rural houses availability is in Western geographical region. Other regions have low level of rural houses availability. However, analysis of resources needed for successful Rural Tourism development showed, that all geographical regions are attractive for organizing Rural Tourism activity. Based on this information an innovative qualitative model of Rural Tourism development was created.

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Introduction: Currently there is a growing trend in the prevalence of overweight and obesity. This increased prevalence trend leads to an increase in the costs of health care. Objective: The aim of the present study was to analyze the effects on physical fitness and bone mineral density through an intervention program of physical activity based on rhythmic and choreographic activities in an overweight and obese population. Method: An 8-month physical activity based on rhythmic and choreographic activities was conducted in overweight and obese people. Thirty-four participants aged 50.43 ± 10.57 with a body mass index (BMI) 38.37 ± 4.82 took part in the physical activity program. This study assesses the effects of fitness, percentage of body fat and bone mineral density (BMD). Results: After an 8-month physical activity intervention program based on rhythmic and choreographic activities, significant differences were found in: percentage of body fat (p = 0.004), aerobic capacity (p = 0.023), flexibility of the lower limbs (flexibility in the right leg p = 0.029 and left leg p = 0.002), balance (p < 0.001), strength in lower limbs (p = 0..003) and strength in upper limbs (p < 0.001). Besides that, significant differences were found in parameters related with BMD such as T-Score (p = 0.025) and Z-Score (p = 0.012), Bone Quality Index (BQI) (p = 0.026) and an increase in Broadband Ultrasound Attenuation (BUA) although not a statistically significant one (p = 0.939). Conclusions: These findings suggest that a physical activity program based on rhythmic and choreographic activities can act as a preventive method of mobility and fragility, as well as preventing bone loss.

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The successful application of metal complexes in the treatment of many diseases, including cancer, is a rapidly expanding area in biomedical chemistry and research. Organotin compounds studies show the versatility and the attractive features of these molecules. In the same manner, has been reported the development of new compounds derivative from bezoylhidrazones, which possess the azomethine fragment (-N = CH-), key pillar for designing new drugs with biological activity. Based on the above, we are interested in to synthesize four tin compounds derivatives from benzoylhidrazones, and the evaluation of their cytotoxic capacity. Conclusions and contribution: In this research work, we reported four new tin compounds derivatives from bezoylhidrazones, which were characterized by spectroscopic and spectrometric techniques and X-ray diffraction In the same manner, cytotoxic ability of each compound was studied and reported and compared with metaled base drugs like cisplatin and carboplatin. Also, in some cases it was possible to use their luminescent ability to study their intracellular behavior.

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El objetivo de este documento es obtener evidencia empírica acerca de la existencia de efectos asimétricos de la política monetaria sobre el nivel de actividad económica, con base en el comportamiento de la tasa de interés. Se observa un efecto asimétrico de la política monetaria cuando tasas de interés por encima de su nivel fundamental tienen un efecto sobre la actividad económica significativamente distinto del que tendría una tasa de interés por debajo de su nivel fundamental.La identificación de cambios en la tasa de interés que reflejan cambios de política se realiza por mínimos cuadrados en dos etapas. En la primera etapa, el nivel fundamental de la tasa de interés se estima con una regla de Taylor modificada y sus residuos son utilizados para identificar el estado de la política. La segunda etapa consiste en una regresión del producto real sobre una constante y los valores rezagados de los residuos positivos y negativos obtenidos en la primera etapa. La asimetría vendría determinada por la significancia estadística de los coeficientes individuales de los residuos positivos y negativos y de la diferencia entre estos.La evidencia empírica, para el periodo 1994:01-2002:11, sugiere la existencia de una asimetría débil de la política monetaria. Lo anterior debido a que aunque los incrementos y disminuciones en la tasa de interés afectan el nivel de producción significativamente, la diferencia del impacto no resulta significativa.AbstractThe objective of this paper is to obtain empirical evidence about the existence of asymmetric effects of monetary policy over economic activity, based on interest rate behavior. Monetary policy shows an asymmetric effect when an interest rate over their fundamental level have an impact on economic activity that is significantly different from that when interest rate are below its fundamental level.Changes in interest rate that reflect changes of policy are identified using two stage least squares. In the first stage, the fundamental level of the interest rate is estimated with a modified Taylor rule and residuals are used to identify the state of the policy. The second stage consists of a regression of the real output on a constant and lagged values of the positive and negative residuals obtained in the first stage. The asymmetry would come determined by the statistical significance of individual coefficients of positive and negative residuals and the difference between them.The empirical evidence, over the 1994:01-2002:11 period, suggests the existence of weak asymmetry of monetary policy. Although increases and reductions in interest rate affect the production level significantly, the difference of the impact is not significant.

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A Intervenção Precoce é uma área científica que evidencia uma evolução muito significativa em poucos anos. A mudança de paradigma – do modelo centrado na criança para o modelo centrado na família – implica novos contextos e formas de prestação de serviços, sendo prática recomendada na atualidade – a intervenção em contextos naturais. Este trabalho surge assim com o objetivo de realizar uma revisão da literatura sobre esta temática: Intervenção Precoce em contextos naturais. Pretendeu-se discutir o conceito e a sua importância no panorama atual, diversos instrumentos, modelos e propostas de intervenção, bem como resultados de investigações conduzidas a nível internacional e nacional. No seio dos contextos naturais surge um conceito ainda mais específico designado como rotinas, merecendo papel de destaque pela sua relevância, num trabalho de base ecológica. Aprofundamos mais especificamente, o tema das rotinas em contexto familiar e das rotinas em contexto educativo pois o contexto educativo e domiciliário são dos contextos naturais mais referidos na literatura em crianças entre os 0 e os 6 anos de idade. A literatura científica demonstrou, de forma clara, que as rotinas que acontecem nos contextos naturais da criança são mais eficazes para apoiar e sustentar o trabalho em intervenção precoce. Concluímos ainda que é uma área que carece de investigação, tanto em termos internacionais como nacionais, estando, o nosso país mais focado no desenvolvimento e investigação de intervenções baseadas nas rotinas em contexto domiciliário do que em contexto educativo.

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Dissertação de mest. em Gestão Empresarial, Faculdade de Economia, Univ. do Algarve, 2004

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A subfilter-scale (SFS) stress model is developed for large-eddy simulations (LES) and is tested on various benchmark problems in both wall-resolved and wall-modelled LES. The basic ingredients of the proposed model are the model length-scale, and the model parameter. The model length-scale is defined as a fraction of the integral scale of the flow, decoupled from the grid. The portion of the resolved scales (LES resolution) appears as a user-defined model parameter, an advantage that the user decides the LES resolution. The model parameter is determined based on a measure of LES resolution, the SFS activity. The user decides a value for the SFS activity (based on the affordable computational budget and expected accuracy), and the model parameter is calculated dynamically. Depending on how the SFS activity is enforced, two SFS models are proposed. In one approach the user assigns the global (volume averaged) contribution of SFS to the transport (global model), while in the second model (local model), SFS activity is decided locally (locally averaged). The models are tested on isotropic turbulence, channel flow, backward-facing step and separating boundary layer. In wall-resolved LES, both global and local models perform quite accurately. Due to their near-wall behaviour, they result in accurate prediction of the flow on coarse grids. The backward-facing step also highlights the advantage of decoupling the model length-scale from the mesh. Despite the sharply refined grid near the step, the proposed SFS models yield a smooth, while physically consistent filter-width distribution, which minimizes errors when grid discontinuity is present. Finally the model application is extended to wall-modelled LES and is tested on channel flow and separating boundary layer. Given the coarse resolution used in wall-modelled LES, near the wall most of the eddies become SFS and SFS activity is required to be locally increased. The results are in very good agreement with the data for the channel. Errors in the prediction of separation and reattachment are observed in the separated flow, that are somewhat improved with some modifications to the wall-layer model.

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Purpose: The aim with this study is to compare perceived productivity and job satisfaction between activity based offices and traditional offices. The goal is to investigate, through a quantitative comparison, productivity and job satisfaction between the office types, and if generations perceive this differently. Method: The method used in this study is a quantitative method, in form of a questionnaire. The questionnaire used was taken from a study made by Sahlström and Severin (2015) at the Royal Institute of Technology in Stockholm. The same questionnaire was taken because it had already been quality assured and had good content for the survey. Four IT companies were included in the study. Two of them had activity based offices and two of them had traditional office type. Literature review has also been a method in order to get a deeper understanding of the subject. Findings: The results of the study show that there are differences between the two office types in perceived productivity and job satisfaction. The traditional office type showed the best results. However, this result can be discussed since the two traditional offices differed widely in their responses. The results also show that there are differences between the generations experiencing productivity and job satisfaction of the various offices. The elder generation, Baby boomers, shows better results on the traditional office type and the younger generation, Generation Y, shows better results on the activity based offices. Implications: One conclusion to be drawn from this is that employees at traditional offices are more satisfied with their working place and experience increased productivity than employees on activity based offices. However, these results may be due to other factors than how the office environment affects the employees. Therefore, these results will not be recommended. Another conclusion is that the Baby boomers are experiencing higher productivity and job satisfaction of traditional office and Generation Y experiences higher productivity and job satisfaction on activity based office. These results can be recommended. Limitations: The limitations of this study are to examine only IT companies in Sweden with a maximal amount of employees of 150 persons. The results are, apart from the scattered results in the first issue, generally valid and can be applied to other IT companies. To succeed fully applicable results, a survey with more companies involved had been better. Then, detections of anomaly would easier have been discovered and possible disregards of certain results could have been done. Keywords: Perceived productivity - Self-rated assessment of employees on their own productivity. Traditional offices - In this work traditional offices includes cell offices and shared rooms. Activity based offices - Office where employees have no fixed work place and there are often zones to support different types of working.

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Este trabajo se inscribe en uno de los grandes campos de los estudios organizacionales: la estrategia. La perspectiva clásica en este campo promovió la idea de que proyectarse hacia el futuro implica diseñar un plan (una serie de acciones deliberadas). Avances posteriores mostraron que la estrategia podía ser comprendida de otras formas. Sin embargo, la evolución del campo privilegió en alguna medida la mirada clásica estableciendo, por ejemplo, múltiples modelos para ‘formular’ una estrategia, pero dejando en segundo lugar la manera en la que esta puede ‘emerger’. El propósito de esta investigación es, entonces, aportar al actual nivel de comprensión respecto a las estrategias emergentes en las organizaciones. Para hacerlo, se consideró un concepto opuesto —aunque complementario— al de ‘planeación’ y, de hecho, muy cercano en su naturaleza a ese tipo de estrategias: la improvisación. Dado que este se ha nutrido de valiosos aportes del mundo de la música, se acudió al saber propio de este dominio, recurriendo al uso de ‘la metáfora’ como recurso teórico para entenderlo y alcanzar el objetivo propuesto. Los resultados muestran que 1) las estrategias deliberadas y las emergentes coexisten y se complementan, 2) la improvisación está siempre presente en el contexto organizacional, 3) existe una mayor intensidad de la improvisación en el ‘como’ de la estrategia que en el ‘qué’ y, en oposición a la idea convencional al respecto, 4) se requiere cierta preparación para poder improvisar de manera adecuada.

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Este artículo presenta los resultados de una investigación realizada al interior de dos contextos. Por un lado, el teórico, en el marco de uno de los discursos más relevantes en los campos de la estrategia organizacional, de la managerial and organizational cognition (MOC) y, en general, de los estudios organizacionales (organization studies): la construcción de sentido (sensemaking). Por el otro, el empírico, en una de las grandes compañías multinacionales del sector automotriz con presencia global. Esta corporación enfrenta una permanente tensión entre lo que dicta la casa matriz, en relación con el cumplimiento de metas y estándares específicos, considerando el mundo entero, y los retos que, teniendo en cuenta lo regional y lo local, experimentan los altos directivos encargados de hacer prosperar la empresa en estos lugares. La aproximación implementada fue cualitativa. Esto en atención a la naturaleza de la problemática abordada y la tradición del campo. Los resultados permiten ampliar el actual nivel de comprensión acerca de los procesos de sensemaking de los altos directivos al enfrentar un entorno estratégico turbulento.