744 resultados para management earnings forecast, information disclosure, Australia, continuous disclosure, litigation risk


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This is the report of the “Yunnan DOA/NACA-STREAM/FAO Workshop on Livelihoods Approaches and Analysis” that was conducted in Mengzi, Yunnan from 6-10 September 2004. The purpose of the workshop was to develop and document mechanisms for training in livelihoods approaches and analysis, and to build national capacity to conduct livelihoods analysis. The workshop in Yunnan was the first STREAM event in China, with colleagues coming to participate from throughout the province. It was the fifth workshop in a series, the first of which was held in Iloilo City, Philippines, in November 2003, the second in Ranchi, India, in February 2004, third in Vientiane, Lao PDR, in March 2004 and the fourth in Yangon, Myanmar, in May 2004. (Pdf contains 44 pages).

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This is the report of the “BFAR/NACA-STREAM/FAO Workshop on Livelihoods Approaches and Analysis” that was conducted in Iloilo City, Philippines from 24-28 November 2003. The main purpose of the workshop was to develop and document mechanisms for training in livelihoods approaches and analysis, and to build national capacity to conduct livelihoods analysis. The workshop in Iloilo was the first in a series which will take place in other countries in the region, including India (with Nepal), Lao PDR, Myanmar and Yunnan, China. (Pdf contains 53 pages).

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As the Cambodian government begins to work more closely with local aquatic resources managers from poor rural communities, increased attention is being paid to the use of communication strategies and tools. In particular, the newly established Community Fisheries Development Office (CFDO) of the Department of Fisheries (DOF) is seeking mechanisms to share information about aquatic resources co-management practices and the livelihoods of people who depend upon the resources. The aim of this report is to identify and recommend methods of communication that are appropriate to aquatic resources management stakeholders, focusing in particular on poor rural communities. (Pdf contains 51 pages).

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What is an Information Access Survey? An Information Access Survey is a tool that: • Identifies key issues about people and what information needs they have • Identifies what media sources are available, what strategies people use to get information and finds out how cost-effective these are • Recommends methods of communication that are useful for poor rural communities who use aquatic resources to improve their livelihoods (Pdf contains 4 pages).

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Many highly exploited ecosystems are managed on the basis of single-species demographic information. This management approach can exacerbate tensions among stakeholders with competing interests who in turn rely on data with notoriously high variance. In this case study, an application of diet and dive survey data was used to describe the prey preference of lingcod (Ophiodon elongatus) in a predictive framework on nearshore reefs off Oregon. The lingcod is a large, fast-growing generalist predator of invertebrates and fishes. In response to concerns that lingcod may significantly reduce diminished populations of rockfishes (Sebastes spp.), the diets of 375 lingcod on nearshore reefs along the Oregon Coast were compared with estimates of relative prey availability from dive surveys. In contrast to the transient pelagic fishes that comprised 46% of lingcod diet by number, rockfishes comprised at most 4.7% of prey items. Rockfishes were the most abundant potential prey observed in dive surveys, yet they were the least preferred. Ecosystem-based fisheries management (EBFM) requires information about primary trophic relationships, as well as relative abundance and distribution data for multiple species. This study shows that, at a minimum, predation relative to prey availability must be considered before predator effects can be understood in a management context.

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A evolução tecnológica tem feito as empresas se modificarem, e para acompanhar o mercado elas buscam opções que possam ajudar melhor nas tomadas de suas decisões, uma delas é a utilização de tecnologias. A presente pesquisa objetiva analisar a contribuição da tecnologia da informação no orçamento da indústria Alfa. Esta pesquisa é descritiva e exploratória, pois busca descrever a realidade da organização, identificando as características do orçamento da mesma, é quantitativa, pois busca através de métodos estatísticos realizar previsões para o ano de 2013 das demonstrações de resultados advindos dos anos anteriores (2010 a 2012), é também, qualitativa, pois foi elaborado um questionário que pôde auxiliar na interpretação dos dados quantitativos, possibilitando melhores informações sobre o objetivo proposto. Concluiu-se que a tecnologia pode ajudar a melhorar a qualidade da previsão do orçamento da indústria Alfa e o método que melhor se adequou para as estimativas foi a suavização exponencial que demonstrou maior confiabilidade para os resultados.

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Marine protected areas (MPAs) represent a form of spatial management, and geospatial information on living marine resources and associated habitat is extremely important to support best management practices in a spatially discrete MPA. Benthic habitat maps provide georeferenced information on the geomorphic structure and biological cover types in the marine environment. This information supports an enhanced understanding of ecosystem function and species habitat utilization patterns. Benthic habitat maps are most useful for marine management and spatial planning purposes when they are created at a scale that is relevant to management actions. We sought to improve the resolution of existing benthic habitat maps created during a regional mapping effort in Hawai`i. Our results complemented these existing regional maps and provided more detailed, finer-scale habitat maps for a network of MPAs in West Hawai`i. The map products created during this study allow local planners and managers to extract information at a spatial scale relevant to the discrete management units, and appropriate for local marine management efforts on the Kona Coast. The resultant benthic habitat maps were integrated in a geographic information system (GIS) that also included aerial imagery, underwater video, MPA regulations, summarized ecological data and other relevant and spatially explicit information. The integration of the benthic habitat maps with additional “value added” geospatial information into a dynamic GIS provide a decision support tool with pertinent marine resource information available in one central location and support the application of a spatial approach to the management of marine resources. Further, this work can serve as a case study to demonstrate the integration of remote sensing products and GIS tools at a fine spatial scale relevant to local-level marine spatial planning and management efforts.

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Services based around complex engineering equipment and systems provide substantial challenges in both the long-term management of the equipment and the need for guaranteed delivery of the related service. One of the challenges for an organisation providing these services is the management of the information that is required to design, deliver and subsequently assess the success of the service. To assist in this process this paper develops a model for capturing, organising and assessing information requirements for these Complex Engineering Services in which information required to support key decisions in the life cycle of the service is identified. The model – referred to as The 12-Box Model for Service Information Requirements – is embedded in a three-phase procedure for providing an assessment of information requirements of a service contract which also provides insight into the capabilities of available information systems in supporting the contract. An illustrative example examining service information in an aircraft availability contract is used to demonstrate the use of the 12-Box Model and associated assessment procedure.

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Guangxi Longtan Hydropower Station is not only a representative project of West Developing and Power Transmission from West to East in China, but also the second Hydropower Station to Three Gorges Project which is under construction in China. There are 770 X 104m3 creeping rock mass on the left bank slope in upper reaches, in which laid 9 water inlet tunnels and some underground plant buildings. Since the 435m high excavated slope threatens the security of the Dam, its deformation and stability is of great importance to the power station.Based on the Autodesk Map2004, Longtan Hydropower Station Monitoring Information System on Left Bank has been basically finished on the whole. Integrating the hydropower station monitoring information into Geographic Information System(GIS) environment, managers and engineers can dynamically gain the deformation information of the slop by query the symbols. By this means, designers can improve the correctness of analysis, and make a strategic and proper decision. Since the system is beneficial to effectively manage the monitoring-data, equitably save the cost of design and safe construction, and decrease the workload of the engineers, it is a successful application to the combination of hydropower station monitoring information management and computer information system technology.At the same time, on the basis of the geological analysis and rock mass toppling deformation and failure mechanism analysis of Longtan engineering left bank slope, the synthetic space-time analysis and influence factors analysis on the surface monitoring data and deep rock mass monitoring data of A-zone on left bank slope are carried on. It shows that the main intrinsic factor that effects the deformation of Zone A is the argillite limestone interbedding toppling structure, and its main external factors are rain and slope excavation. What's more, Degree of Reinforcement Demand(DRD) has been used to evaluate the slop reinforce effect of Zone A on left bank according to the Engineering Geomechanics-mate-Synthetics(EGMS). The result shows that the slop has been effective reinforced, and it is more stable after reinforce.At last, on the basis of contrasting with several forecast models, a synthetic forecast GRAV model has been presented and used to forecast the deformation of zone A on left bank in generating electricity period. The result indicates that GRAV model has good forecast precision, strong stability, and practical valuable reliability.

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Political drivers such as the Kyoto protocol, the EU Energy Performance of Buildings Directive and the Energy end use and Services Directive have been implemented in response to an identified need for a reduction in human related CO2 emissions. Buildings account for a significant portion of global CO2 emissions, approximately 25-30%, and it is widely acknowledged by industry and research organisations that they operate inefficiently. In parallel, unsatisfactory indoor environmental conditions have proven to negatively impact occupant productivity. Legislative drivers and client education are seen as the key motivating factors for an improvement in the holistic environmental and energy performance of a building. A symbiotic relationship exists between building indoor environmental conditions and building energy consumption. However traditional Building Management Systems and Energy Management Systems treat these separately. Conventional performance analysis compares building energy consumption with a previously recorded value or with the consumption of a similar building and does not recognise the fact that all buildings are unique. Therefore what is required is a new framework which incorporates performance comparison against a theoretical building specific ideal benchmark. Traditionally Energy Managers, who work at the operational level of organisations with respect to building performance, do not have access to ideal performance benchmark information and as a result cannot optimally operate buildings. This thesis systematically defines Holistic Environmental and Energy Management and specifies the Scenario Modelling Technique which in turn uses an ideal performance benchmark. The holistic technique uses quantified expressions of building performance and by doing so enables the profiled Energy Manager to visualise his actions and the downstream consequences of his actions in the context of overall building operation. The Ideal Building Framework facilitates the use of this technique by acting as a Building Life Cycle (BLC) data repository through which ideal building performance benchmarks are systematically structured and stored in parallel with actual performance data. The Ideal Building Framework utilises transformed data in the form of the Ideal Set of Performance Objectives and Metrics which are capable of defining the performance of any building at any stage of the BLC. It is proposed that the union of Scenario Models for an individual building would result in a building specific Combination of Performance Metrics which would in turn be stored in the BLC data repository. The Ideal Data Set underpins the Ideal Set of Performance Objectives and Metrics and is the set of measurements required to monitor the performance of the Ideal Building. A Model View describes the unique building specific data relevant to a particular project stakeholder. The energy management data and information exchange requirements that underlie a Model View implementation are detailed and incorporate traditional and proposed energy management. This thesis also specifies the Model View Methodology which complements the Ideal Building Framework. The developed Model View and Rule Set methodology process utilises stakeholder specific rule sets to define stakeholder pertinent environmental and energy performance data. This generic process further enables each stakeholder to define the resolution of data desired. For example, basic, intermediate or detailed. The Model View methodology is applicable for all project stakeholders, each requiring its own customised rule set. Two rule sets are defined in detail, the Energy Manager rule set and the LEED Accreditor rule set. This particular measurement generation process accompanied by defined View would filter and expedite data access for all stakeholders involved in building performance. Information presentation is critical for effective use of the data provided by the Ideal Building Framework and the Energy Management View definition. The specifications for a customised Information Delivery Tool account for the established profile of Energy Managers and best practice user interface design. Components of the developed tool could also be used by Facility Managers working at the tactical and strategic levels of organisations. Informed decision making is made possible through specified decision assistance processes which incorporate the Scenario Modelling and Benchmarking techniques, the Ideal Building Framework, the Energy Manager Model View, the Information Delivery Tool and the established profile of Energy Managers. The Model View and Rule Set Methodology is effectively demonstrated on an appropriate mixed use existing ‘green’ building, the Environmental Research Institute at University College Cork, using the Energy Management and LEED rule sets. Informed Decision Making is also demonstrated using a prototype scenario for the demonstration building.

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In this paper, a knowledge-based approach is proposed for the management of temporal information in process control. A common-sense theory of temporal constraints over processes/events, allowing relative temporal knowledge, is employed here as the temporal basis for the system. This theory supports duration reasoning and consistency checking, and accepts relative temporal knowledge which is in a form normally used by human operators. An architecture for process control is proposed which centres on an historical database consisting of events and processes, together with the qualitative temporal relationships between their occurrences. The dynamics of the system is expressed by means of three types of rule: database updating rules, process control rules, and data deletion rules. An example is provided in the form of a life scheduler, to illustrate the database and the rule sets. The example demonstrates the transitions of the database over time, and identifies the procedure in terms of a state transition model for the application. The dividing instant problem for logical inference is discussed with reference to this process control example, and it is shown how the temporal theory employed can be used to deal with the problem.

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This paper presents primary data based on research carried out as part of a large World Bank project. Results from our survey show that water pollution in Dhaka watershed has reached alarming levels and is posing significant threats to health and economic activity, particularly among the poor and vulnerable. Rice productivity in the watershed area, for example, has declined by 40% in recent years and vegetable cultivation in the riverbeds has been severely damaged. We also found significant correlation between water pollution and diseases such as jaundice, diarrhoea and skin problems. It was reported that the cost of treatment of skin diseases for one episode could be as high as 29% of the weekly earnings of poor households. Given the magnitude of the contamination problem, a multi-agent stakeholder approach was necessary to analyse the institutional and economic constraints that would need to be addressed in order to improve environmental management. This approach, in turn, enabled core strategies to be developed. The strategies were better understood around three types of actors in industrial pollution, i.e. (1) principal actors, who contribute directly to industrial pollution; (2) stakeholders, who exacerbate the situation by inaction; and (3) the potential actors in mitigation of water contamination. Within a carrot-and-stick framework, nine strategies leading to the strengthening of environmental management were explored. They aim at improving governance and transparency within public agencies and private industry through the setting up of incentive structures to advance compliance and enforcement of environmental standards. Civil society and the population at large are, on the other hand, encouraged to contribute actively to the mitigation of water pollution by improving the management of environmental information and by raising public awareness.

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Nas últimas décadas as instituições de ensino superior têm sido alvo de uma pressão crescente para aumentar a sua eficiência e a sua eficácia. Fatores como a diversificação da oferta formativa, a massificação, o aumento da internacionalização, entre outros, conduziram a uma maior monitorização das instituições e, por sua vez, geraram o desenvolvimento de novos sistemas de informação. A constante solicitação de informação, quer pelo Estado, quer pelo mercado constitui a base para a definição do objetivo desta investigação: construir um modelo integrado de medição e gestão de desempenho para as universidades públicas e testá-lo no universo português. Para a construção conceptual deste modelo foi realizada uma revisão da literatura baseada em diferentes contextos: organizacional, europeu e nacional. Este modelo foi depois aplicado às universidades públicas portuguesas recorrendo a dados disponibilizados por entidades públicas, tendo em conta a área de educação e formação (CNAEF). Uma análise descritiva aos dados constituiu uma contribuição desta investigação para a prática, no sentido de que permitiu fornecer um conjunto de recomendações às universidades e às entidades oficiais responsáveis pela recolha de dados a nível nacional, relativamente aos sistemas de informação e processos de recolha de dados. O modelo proposto constitui a contribuição teórica desta investigação, no sentido de que integra, no mesmo modelo, as diferentes dimensões de desempenho, a visão dos diferentes stakeholders, quer no contexto do ensino, quer no da investigação, quer no da própria gestão da universidade. A vertente analítica deste modelo, representada pelas diferentes relações entre os grupos de indicadores, foi testada recorrendo à técnica de análise de equações estruturais baseada na variância (nomeadamente Partial Least Squares) em quatro áreas CNAEF. Os resultados demonstraram que o comportamento em termos de medição e gestão de desempenho difere consoante a CNAEF, identificando um maior ajustamento às áreas hard e evidenciando que as áreas soft necessitam de indicadores mais ajustados às suas especificidades.

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Geographic information systems (GIS) are now widely applied in coastal resource management. Their ability to organise and interface information from a large range of public and private data sources, and their ability to combine this information, using management criteria, to develop a comprehensive picture of the system explains the success of GIS in this area. The use of numerical models as a tool to improve coastal management is also widespread. Less usual is a GIS-based management to ol implementing a comprehensive management model and integrating a numerical modelling system into itself. In this paper such a methodology is proposed. A GIS-based management tool based on the DPSIR model is presented. An overview of the MOHID numerical modelling system is given and the method of integrating this model in the management tool is described. This system is applied to the Sado Estuary (Portugal). Some preliminary results of the integration are presented, demonstrating the capabilities of the management system.

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Dissertação apresentada ao Instituto Superior de Contabilidade para obtenção do Grau de Mestre em Auditoria Orientada por: Doutora Alcina Dias