994 resultados para arm’s length price methodology
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For dynamic simulations to be credible, verification of the computer code must be an integral part of the modelling process. This two-part paper describes a novel approach to verification through program testing and debugging. In Part 1, a methodology is presented for detecting and isolating coding errors using back-to-back testing. Residuals are generated by comparing the output of two independent implementations, in response to identical inputs. The key feature of the methodology is that a specially modified observer is created using one of the implementations, so as to impose an error-dependent structure on these residuals. Each error can be associated with a fixed and known subspace, permitting errors to be isolated to specific equations in the code. It is shown that the geometric properties extend to multiple errors in either one of the two implementations. Copyright (C) 2003 John Wiley Sons, Ltd.
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Estimativas de vazão máxima de escoamento superficial são necessárias para o projeto de obras hidráulicas em bacias urbanas e rurais. A dificuldade em aplicar os procedimentos disponíveis para calcular a variação do escoamento superficial com o tempo e de seu valor máximo deve-se à inexatidão dos métodos usados para esse objetivo e à variabilidade nos resultados que podem ser obtidos por profissionais que usem o mesmo procedimento. Dessa forma, a investigação de um método que produza estimativas confiáveis da vazão máxima e do hidrograma de escoamento superficial é de grande interesse. Neste trabalho, desenvolveu-se e avaliou-se a sensibilidade de um software (HIDROGRAMA 2.1) que permite a obtenção do hidrograma de escoamento superficial, da vazão máxima e seu tempo de ocorrência, da altura e da velocidade máximas do escoamento, do volume e da lâmina de escoamento superficial em encosta e em canais. O modelo apresentou grande sensibilidade ao período de retorno, à taxa de infiltração estável e ao comprimento da encosta e do canal.
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Nos anos mais recentes, observa-se aumento na adoção das técnicas de silvicultura de precisão em florestas plantadas no Brasil. Os plantios de eucalipto ocorrem preferencialmente em áreas com baixa fertilidade de solo e consequentemente baixa produtividade. Logo, para otimizar ao máximo a produção, é necessário saber o quanto essa cultura pode produzir em cada local (sítio). Objetivou-se aplicar uma metodologia que utiliza técnicas de estatística, geoestatística e geoprocessamento, no mapeamento da variabilidade espacial e temporal de atributos químicos do solo cultivado com eucalipto, em área de 10,09 ha, situada no sul do estado do Espírito Santo. Os atributos químicos da fertilidade do solo estudados foram: fósforo (P), potássio (K), cálcio (Ca) e magnésio (Mg), no ano da implantação do povoamento do eucalipto, em 2008, e três anos após, em 2011. O solo foi amostrado em duas profundidades, 0-0,2 m e 0,2-0,4 m, nos 94 pontos de uma malha regular, com extensão de 33 x 33 m. Os dados foram analisados pela estatística descritiva e, em seguida, pela geoestatística, por meio do ajuste de semivariogramas. Diferentes métodos de interpolação foram testados para produzir mapas temáticos mais precisos e facilitar as operações algébricas utilizadas. Com o auxílio de índices quantitativos, realizou-se uma análise geral da fertilidade do solo, por meio da álgebra de mapas. A metodologia utilizada neste estudo possibilitou mapear a variabilidade espacial e temporal de atributos químicos do solo. A análise variográfica mostrou que todos os atributos estudados apresentaram-se estruturados espacialmente, exceto para o atributo P, no Ano Zero (camada 0-0,2 m) e no Ano Três (ambas as camadas). Os melhores métodos de interpolação para o mapeamento de cada atributo químico do solo foram identificados com a ajuda gráfica do Diagrama de Taylor. Mereceram destaque, os modelos esférico e exponencial nas interpolações para a maioria dos atributos químicos do solo avaliados. Apesar de a variação espacial e temporal dos atributos estudados apresentar-se, em média, com pequena variação negativa, a metodologia usada mostrou variações positivas na fertilidade do solo em várias partes da área de estudo. Além disso, os resultados demonstram que os efeitos observados são majoritariamente em função da cultura, uma vez que não foram coletadas amostras de solo em locais adubados. A produtividade do sítio florestal apresentou-se com tendências semelhantes às variações ocorridas na fertilidade do solo, exceto para o magnésio, que se mostrou com tendências espaciais para suporte de elevadas produtividades, de até 50 m3 ha-1 ano-1. Além de mostrar claramente as tendências observadas para as variações na fertilidade do solo, a metodologia utilizada confirma um caminho operacional acessível para empresas e produtores florestais para o manejo nutricional em florestas plantadas. O uso dos mapas facilita a mobilização de recursos para melhorar a aplicação de fertilizantes e corretivos necessários.
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The article is intended to debate two questions regarding the involvement of the Commission in the Troika's action: firstly, considering the nature of financial assistance programs, it aims to discuss the effect of the Commission's participation in Troika negotiations on the balance of power of the EU institutions; and secondly, the article raises the issue of the Commission's liability for the results achieved by the financial assistance program, taking into account the extent of the conditions imposed, as well as the intensity of scrutiny by the Troika.
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This study aimed to evaluate the efficiency of simultaneous selection (selection indices) using estimated genetic gains in yellow passion fruit and to make a comparison between the methodologies of Mulamba & Mock and Elston. The study was conducted with 26 sib progenies of yellow passion fruit for intrinsic production characteristics including fruit number, fruit mass, fruit length and diameter, and for the fruit characteristics skin thickness, soluble solids and acidity. Two methodologies were applied: first, in the joint analysis of fruit characteristics and of intrinsic production characteristics in a single phase of selection; and second, in the analysis in two phases, in which priority was given to the intrinsic production characteristics in the first phase, and later, in the second phase, the best fruit characteristics were chosen among the progenies of the first phase. The analysis of variance was applied to the data to detect genetic variability among progenies. The Elston's selection indice was unable to provide distribution of genetic gains consistent with the purposes of the study, as it selected a single progeny of passion fruit. However, the index based on the sum of ranks of Mulamba & Mock was more suitable, as it provided a balanced distribution of gains, selecting a larger number of progenies. The methodology of selection using indices is advantageous in passion fruit, since it contributes to higher genetic gains for all the traits evaluated, and the selection in a single phase was proved efficient for progeny selection.
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Nowadays despite improvements in usability and intuitiveness users have to adapt to the proposed systems to satisfy their needs. For instance, they must learn how to achieve tasks, how to interact with the system, and fulfill system's specifications. This paper proposes an approach to improve this situation enabling graphical user interface redefinition through virtualization and computer vision with the aim of increasing the system's usability. To achieve this goal the approach is based on enriched task models, virtualization and picture-driven computing.
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Background: Regulating mechanisms of branching morphogenesis of fetal lung rat explants have been an essential tool for molecular research. This work presents a new methodology to accurately quantify the epithelial, outer contour and peripheral airway buds of lung explants during cellular development from microscopic images. Methods: The outer contour was defined using an adaptive and multi-scale threshold algorithm whose level was automatically calculated based on an entropy maximization criterion. The inner lung epithelial was defined by a clustering procedure that groups small image regions according to the minimum description length principle and local statistical properties. Finally, the number of peripheral buds were counted as the skeleton branched ends from a skeletonized image of the lung inner epithelial. Results: The time for lung branching morphometric analysis was reduced in 98% in contrast to the manual method. Best results were obtained in the first two days of cellular development, with lesser standard deviations. Non-significant differences were found between the automatic and manual results in all culture days. Conclusions: The proposed method introduces a series of advantages related to its intuitive use and accuracy, making the technique suitable to images with different lightning characteristics and allowing a reliable comparison between different researchers.
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This paper presents a study carried out in order to evaluate the students' perception in the development and use of remote Control and Automation education kits developed by two Universities. Three projects, based on real world environments, were implemented, being local and remotely operated. Students implemented the kits using the theoretical and practical knowledge, being the teachers a catalyst in the learning process. When kits were operational, end-user students got acquainted to the kits in the course curricula units. It is the author's believe that successful results were achieved not only in the learning progress on the Automation and Control fields (hard skills) but also on the development of the students soft skills, leading to encouraging and rewarding goals, motivating their future decisions and promoting synergies in their work. The design of learning experimental kits by students, under teacher supervision, for future use in course curricula by enduser students is an advantageous and rewarding experience.
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Regulating mechanisms of branchingmorphogenesis of fetal lung rat explants have been an essential tool formolecular research.This work presents a new methodology to accurately quantify the epithelial, outer contour, and peripheral airway buds of lung explants during cellular development frommicroscopic images. Methods.Theouter contour was defined using an adaptive and multiscale threshold algorithm whose level was automatically calculated based on an entropy maximization criterion. The inner lung epithelium was defined by a clustering procedure that groups small image regions according to the minimum description length principle and local statistical properties. Finally, the number of peripheral buds was counted as the skeleton branched ends from a skeletonized image of the lung inner epithelia. Results. The time for lung branching morphometric analysis was reduced in 98% in contrast to themanualmethod. Best results were obtained in the first two days of cellular development, with lesser standard deviations. Nonsignificant differences were found between the automatic and manual results in all culture days. Conclusions. The proposed method introduces a series of advantages related to its intuitive use and accuracy, making the technique suitable to images with different lighting characteristics and allowing a reliable comparison between different researchers.
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The current level of demand by customers in the electronics industry requires the production of parts with an extremely high level of reliability and quality to ensure complete confidence on the end customer. Automatic Optical Inspection (AOI) machines have an important role in the monitoring and detection of errors during the manufacturing process for printed circuit boards. These machines present images of products with probable assembly mistakes to an operator and him decide whether the product has a real defect or if in turn this was an automated false detection. Operator training is an important aspect for obtaining a lower rate of evaluation failure by the operator and consequently a lower rate of actual defects that slip through to the following processes. The Gage R&R methodology for attributes is part of a Six Sigma strategy to examine the repeatability and reproducibility of an evaluation system, thus giving important feedback on the suitability of each operator in classifying defects. This methodology was already applied in several industry sectors and services at different processes, with excellent results in the evaluation of subjective parameters. An application for training operators of AOI machines was developed, in order to be able to check their fitness and improve future evaluation performance. This application will provide a better understanding of the specific training needs for each operator, and also to accompany the evolution of the training program for new components which in turn present additional new difficulties for the operator evaluation. The use of this application will contribute to reduce the number of defects misclassified by the operators that are passed on to the following steps in the productive process. This defect reduction will also contribute to the continuous improvement of the operator evaluation performance, which is seen as a quality management goal.
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ABSTRACT The objective of this work was to study the distribution of values of the coefficient of variation (CV) in the experiments of papaya crop (Carica papaya L.) by proposing ranges to guide researchers in their evaluation for different characters in the field. The data used in this study were obtained by bibliographical review in Brazilian journals, dissertations and thesis. This study considered the following characters: diameter of the stalk, insertion height of the first fruit, plant height, number of fruits per plant, fruit biomass, fruit length, equatorial diameter of the fruit, pulp thickness, fruit firmness, soluble solids and internal cavity diameter, from which, value ranges were obtained for the CV values for each character, based on the methodology proposed by Garcia, Costa and by the standard classification of Pimentel-Gomes. The results obtained in this study indicated that ranges of CV values were different among various characters, presenting a large variation, which justifies the necessity of using specific evaluation range for each character. In addition, the use of classification ranges obtained from methodology of Costa is recommended.
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This paper analyses the commercial and socio-demographic antecedents of the importance of price in buyers' decisions. The study uses ordinal regression in order to analyze the data obtained from a random sample of consumers of frequently purchased products; these consumers were surveyed in different stores. The results demonstrate that shopping enjoyment and brand loyalty have an influence over the importance of price. However, responsibility for shopping (purchase frequency) does not show a significant relationship. Furthermore, some interesting socio-demographic characteristics were found in the context of the study that can be analyzed in future research.
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The theoretical framework that underpins this research study is based on the Prospect Theory formulated by Kahneman and Tversky, and Thaler's Mental Accounting Theory. The research aims to evaluate the consumers' behavior when different patterns of discount are offered (in percentage and absolute value and for larger and smaller discounts). Two experiments were conducted to explore these patterns of behavior and the results that were obtained supported the view that the framing effect was a common occurrence. The patterns of choice of individuals in a sample were found to be different due to changes in the ways discounts were offered. This can be explained by the various ways of presenting discount rates that had an impact on the influence of purchase intentions, recommendations and quality perception.
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LUDA is a research project of Key Action 4 "City of Tomorrow & Cultural Heritage" of the programme "Energy, Environment and Sustainable Development" within the Fifth Framework Programme of the European Commission