850 resultados para Accounting in networks
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En esta tesis se aborda la emergencia de sincronización en sistemas de osciladores acoplados. En particular, nos centraremos en la emergencia de un tipo de transición discontinua entre el estado incoherente y el estado síncrono, llamada transición explosiva. Este fenómeno es análogo al de las transiciones de fase de primer orden asociadas a los cambios de agregación de la materia, cuya importancia abarca diversos campos, desde la sincronización espontánea de redes neuronales al riesgo de desincronización súbita entre los osciladores que componen la red de suministro de potencia eléctrica. Para analizar el problema, se introducen varios métodos de creciente generalidad cuyo efecto es inducir una transición explosiva al imponer una serie condiciones sobre la topología y las frecuencias naturales de cada oscilador. Así mismo, se aborda el estudio de un modelo algo más complejo con características similares para entender en mayor profundidad las características asociadas a este tipo de transiciones, siendo la histéresis una de las más destacadas. Finalmente, se propone un método cuantitativo para describir la importancia de cada nodo en el proceso de sincronización con el objetivo de estudiar y caracterizar el efecto sobre los nodos del sistema de los diversos métodos que inducen una transición explosiva. Este nuevo enfoque permite descubrir un proceso de frustración de la sincronización local en redes de osciladores acoplados, siendo el responsable de la emergencia de la sincronización explosiva. ABSTRACT In this thesis we address the emergence of synchronization in systems of coupled oscillators in complex networks. We focus our attention on a particular kind of discontinuous transitions, named explosive synchronization, where the system changes abruptly from an incoherent state to a synchronous state. This emergent phenomena is analogous to those first order transitions typically associated with changes among the aggregate states of matter, and it is important in many different fields, such as spontaneous synchronization of neurons or spontaneous desynchronization in power grids. To analyze it, we introduce some methods of increasing generality in order to induce such a discontinuous transition by acting over the topology and the natural frequencies in several different ways. Likewise, we address the study of a more complex model in order to acquire deeper knowledge on the properties of this kind of transitions, where a hysteretic behavior is specially relevant. Finally, we propose a new quantitative approach in order to find the importance of each node in the route to synchronization, aiming to provide a characterization of the effects over the network’s units of the different methods able to induce an explosive transition. This approach allows us to show the inner mechanisms behind such explosive behavior in networks of coupled oscillators, being rooted by a frustration of the local synchronization process previous to the emergence of global coherence.
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En los últimos años, la seguridad en redes y servicios ha evolucionado de manera exponencial debido al crecimiento de dispositivos conectados a Internet. Con el avance de las nuevas tecnologías es imprescindible dotar a cualquier servicio o dispositivo de la seguridad adecuada dado que éstos se pueden ver afectados por diversas amenazas tales como la accesibilidad, la integridad, la identidad del usuario, la disponibilidad y la confidencialidad de los datos. Cuando se trata de comunicaciones, la seguridad cobra especial importancia dado que los datos enviados a través de la red pueden ser interceptados por un agente no autorizado y utilizarlos para su propio beneficio o alterar su contenido. Para contrarrestar estos ataques, se han definido unos servicios de seguridad como son, por ejemplo, la confidencialidad y la integridad de los datos. Existen diversos mecanismos de seguridad que implementan estos servicios los cuales se apoyan en técnicas criptográficas. Desde el comienzo de las primeras comunicaciones se han desarrollado diferentes técnicas criptográficas que han ido evolucionando a la vez que éstas. La primera de estas técnicas conocida fue escítala lacedemonia en el siglo V a.C. Los éforos espartanos, que eran los que utilizaban dicha técnica, escribían el mensaje en una cinta de cuero o papiro enrollada en una vara de grosor variable. A continuación desenrollaban la cinta y la enviaban al receptor. Sí el mensaje era interceptado solo podrían leer una pila de letras sin sentido. Sí el mensaje llegaba al receptor, éste enrollaría de nuevo la cinta en una vara del mismo grosor que lo hizo el emisor y leería el mensaje. En este proyecto de fin de grado se va a realizar un estudio del estado de arte sobre mecanismos de seguridad para posteriormente diseñar e implementar un componente de seguridad que ofrecerá los servicios citados. Dicho componente se integrará en el sistema del proyecto Europeo I3RES como un servicio más de los definidos dentro del propio proyecto. Los servicios de seguridad que requiere el proyecto I3RES, y por tanto los que ofrecerá el componente, son los de autenticación, integridad, no repudio y confidencialidad. El proyecto I3RES basa su sistema en una arquitectura distribuida por lo que es necesario realizar un estudio del estado del arte sobre dichas arquitecturas para el correcto despliegue del componente en el sistema. Actualmente, la mayoría de los sistemas mantienen una arquitectura distribuida. Este tipo de arquitectura conecta distintos equipos y dispositivos que están separados físicamente mediante una red llamada middleware. Estos equipos trabajan conjuntamente para implementar un conjunto de servicios. En el documento presente se tratan todos los temas anteriormente citados y se detalla el componente a desarrollar así como las correspondientes pruebas de validación y las conclusiones obtenidas. ABSTRACT. Security in networks and services have been extensively developed in last decades due to the arising of multiple devices connected to Internet. Advances in new technologies enhanced the necessity of security requirements to in order to avoid several warnings such as accessibility, integrity, user identity, availability, and confidentiality of our data. In terms of communications, security is crucial due to data could be intercepted on Internet by non-authorised agents which could use them or even alter their content. In order to avoid this warnings, security services have been defined such as data confidentiality and integrity. There is several security mechanism which implement this services based on cryptographic techniques. In parallel to the evolution of communication, cryptographic technics have been also developed with. The most ancient of technics was described in s. V b.C called escitala lacedemonia. Spartan ephorts, which extensively used this method, were used to write messages on the surface of a leather tape or papyri which were rolled on a rod. Next, they unrolled the tape and they sent to the receptor. Whether the message was intercepted they just would be able to read a mess of letters without sense. On the other hand, if the message arrive to the proper receptor, he roll the tape again in a rod with similar anchor of the transmitter one which leads to the adequate read. This Degree Project is focused on an analysis of the state of art about security mechanism together with a design and implement of a security component which offered the services mentioned. This component will be integrated within the European project I3RES as one of the security elements defined inside the project. The security components required in project I3REs are authentication, integrity and non-repudiation will be offered by the designed component as well. Nowadays, the most of the systems maintain a distributed architecture. This type of architecture connect several devices which are physically separated by a network called middleware. This equipment work altogether to implement a set of services. This document is focused on all the topics mentioned as well as the details of the component developed together with the validation tests required and the conclusions obtained.
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La implementación de indicaciones geográficas, generan distintos efectos socio-económicos, tecnológicos y ambientales, no sólo a nivel de los productores directamente involucrados, sino también en el marco del sistema agroalimentario local (SIAL). Entre estos últimos, se destaca la organización colectiva de los productores y el desarrollo de una gobernanza, a partir del conjunto de actividades desarrolladas por el Consejo Regulador (CR), en torno al control de calidad y la promoción del producto. El concepto de gobernanza territorial implica llevar a cabo procesos de organización colectiva en red en los que tienen lugar procesos de coordinación multi-nivel entre los agentes, las empresas y las instituciones locales, en un contexto de asimetría en la información y de la existencia de numerosos decisores. El objetivo de esta Tesis Doctoral es realizar un aporte metodológico para el estudio de la gobernanza territorial en sistemas agroalimentarios localizados, a partir de la construcción de indicadores (de calidad, innovación, efectos económicos y prácticas ambientales) y el análisis de las redes de colaboración en materia de difusión del conocimiento e innovaciones técnicas, organizativas y comerciales en la Comarca de Sierra Mágina. Para responder el objetivo se aplica análisis de redes sociales y se construyen indicadores sintéticos para valorizar los efectos. Se realizan encuestas a la totalidad de almazaras presentes en la Comarca de Sierra Mágina, tanto a las que poseen el signo de calidad como a las que no cuentan con dicha marca territorial y entrevistas a testigos privilegiados. En las mismas se consulta sobre las actividades y proyectos que realizan en forma conjunta con otras almazaras e instituciones, así como los actores o referentes a quiénes consultan en temas relacionados con la calidad en la producción olivícola y la obtención de aceite, así como aquellos actores a quienes consultan en aspectos referidos a la Comercialización y gestión. A partir de la información recabada, se obtienen cuatro indicadores sintéticos de efectos de la implantación de una DOP en las almazaras adheridas, referidos a la adopción de innovaciones productivas y organizativas, a la calidad en producto y procesos, a las rentas de diferenciación y a las prácticas ambientales. Asimismo se generan las matrices bi-narias y valuadas para las redes de colaboración en la difusión del conocimiento y se calculan los indicadores particulares. Esto nos permite estudiar las características de las redes que se generan (tamaño, conectividad), el papel del CR en la gobernanza territorial y de otras instituciones del medio, así como identificar actores centrales y grupos en el proceso de difusión de conocimientos. Los resultados muestran que los SIAL pueden beneficiarse de la organización interprofesional y de cooperación interinstitucional a escala local que se producen tras la implantación de una DOP. Se desarrolla un proceso de articulación y un fuerte intercambio de conocimientos entre actores ligados al propio proceso de control de la calidad diferencial. Pero, junto con ello, se desarrollan actividades de formación y de promoción del patrimonio comarcal y se consolidan redes locales de innovación y colaboración mutua en distintas actividades, tanto entre actores de la propia cadena de producción, como entre éstos y las instituciones del medio. Estas actividades, junto con la presencia de un entramado institucional denso, permiten el desarrollo de una gobernanza territorial alrededor del sistema agroalimentario del aceite de oliva. ABSTRACT The implementation of geographical indications has different socio-economic, technological and environmental effects not only for the producers involved but also for the local agro food system (LAFS). Among the latter, we can highlight the collective organization of producers and the development of territorial governance through a series of tasks developed by the Regulatory Board (RB) as regards quality control and product marketing. The concept of territorial governance involves processes of collective organization in networks, where processes of multi-level coordination among agents, enterprises and local institutions take place within a context of asymmetry of information and numerous decision makers. The objective of this Doctoral Thesis is to contribute with methodological tools for the study of territorial governance in local agro food systems by constructing indicators (of quality, innovation, economic effects and environmental practices) and by analyzing networks of collaboration in terms of dissemination of technical, organizational and commercial innovation and knowledge in Comarca de Sierra Mágina. To achieve that objective, social network analysis is applied and synthetic indicators are elaborated to valorize the effects. Interviews to key actors and surveys to every oil mill in Comarca de Sierra Mágina are carried out, not only in those oil mills that host a label of quality but also in the ones that do not hold it. These interviews inquire about tasks and projects performed together with other oil mills and institutions and about actors or referents consulted in topics related to quality in olive production and oil extraction as well as in management and marketing. From all the information collected, four synthetic indicators of the effects of establishing Protected Designations of Origen (PDOs) in the associate oil mills are obtained, in terms of adoption of productive and organizational innovations, process and product quality, income differentiation and environmental practices. In the same way, binary and valorized matrixes are generated for those networks collaborating in the dissemination of knowledge and specific indicators are calculated. This allows to study networks (size, connectivity), the role of RB in territorial governance and other institutions involved and to identify main actors and groups in the process of knowledge dissemination. The results show that the LAFS can benefit from inter-professional organizations and inter- institutional cooperation at local levels by implementing PDOs. A process of articulation and strong exchange of knowledge is developed among those actors involved in controlling differential quality. But, at the same time, activities for the formation and promotion of the “comarca” patrimony are developed and local networks of innovation and mutual collaboration are built for different activities, not only among actors in the production process itself, but between these actors and local institutions as well. These tasks, together with the existence of a dense spatial entrepreneurial network, allow the development of territorial governance on the olive oil agro food system.
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Long-term potentiation (LTP) in the hippocampal slice preparation has been proposed as an in vitro model for long-term memory. However, correlation of LTP with memory in living animals has been difficult to demonstrate. Furthermore, in the last few years evidence has accumulated that dissociate the two. Because potassium channels might determine the weight of synapses in networks, we studied the role of Kv1.4, a presynaptic A-type voltage-dependent K+ channel, in both memory and LTP. Reverse transcription–PCR and Western blot analysis with specific antibodies showed that antisense oligodeoxyribonucleotide to Kv1.4 microinjected intraventricularly into rat brains obstructed hippocampal Kv1.4 mRNA, “knocking down” the protein in the hippocampus. This antisense knockdown had no effect on rat spatial maze learning, memory, or exploratory behavior, but eliminated both early- and late-phase LTP and reduced paired-pulse facilitation (a presynaptic effect) in CA1 pyramidal neurons without affecting dentate gyrus LTP. This presynaptic Kv1.4 knockdown together with previous postsynaptic Kv1.1 knockdown demonstrates that CA1 LTP is neither necessary nor sufficient for rat spatial memory.
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Almost all theoretical and experimental studies of the mechanisms underlying learning and memory focus on synaptic efficacy and make the implicit assumption that changes in synaptic efficacy are both necessary and sufficient to account for learning and memory. However, network dynamics depends on the complex interaction between intrinsic membrane properties and synaptic strengths and time courses. Furthermore, neuronal activity itself modifies not only synaptic efficacy but also the intrinsic membrane properties of neurons. This paper presents examples demonstrating that neurons with complex temporal dynamics can provide short-term “memory” mechanisms that rely solely on intrinsic neuronal properties. Additionally, we discuss the potential role that activity may play in long-term modification of intrinsic neuronal properties. While not replacing synaptic plasticity as a powerful learning mechanism, these examples suggest that memory in networks results from an ongoing interplay between changes in synaptic efficacy and intrinsic membrane properties.
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Madrid has been the center of Spanish musical scene and industry since the 80s, when “la movida” becomes the metaphor for the new colorful, young and cosmopolitan country established with the arrival of democracy. The city, in this way, is basically a place. But this sense of place started to crash with the arrival of digital music. In the new paradigm, intermediaries were supposed to disappear and music was something contained in networks and computers. The question now is how to integrate digital music, a nonphysical, individual experience, with the way in which the city of Madrid is lived through in musical terms. With the advent of digital music, concerts became the primary source of income for musicians. The centrality of the gig can be understood as the confirmation that we are living in an economy of experience. This centrality also reorganized the way in which music is produced and consumed: now, records are produced in order to create the opportunity of a musical event (band promote their tour as presentation of their latest recordings) that can be promoted in social networks and media; concerts are the places where musicians construct their fans’ communities and are the places were records are sold, not a way to know the band but to demonstrate both the support for the band and the status of the listeners. To study the place of music in the process of metropolization in Madrid we need to understand music as a field of tension
Los nuevos prosumidores: audiencias de la televisión social. Análisis de Operación Palace en Twitter
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En esta contribución se presentan las mediciones sobre la repercusión en Twitter del programa Operación Palace: la verdadera historia del 23f’ emitido en La Sexta el pasado 23 de febrero. Se pretende conocer la actividad de varios perfiles, etiquetas y usuarios. Para realizar el seguimiento se ha utilizado la herramienta creada por la empresa Pirendo. España es uno de los países que registra mayor índice de comentarios en Twitter sobre programas de televisión durante el prime time y Salvados, programa vinculado a este ‘especial’ documental es uno de las emisiones que más impacto consigue en las redes. Así podremos conocer su estrategia, presencia e interacciones en la red Twitter.
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"A monthly magazine devoted principally to the advocacy of improved and uniform methods of accounting in the federal, state and municipal service"
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As redes sociais pela internet ganham destaque nos processos comunicacionais atuais ao permitirem uma maior interação entre os conectados. Entretanto, o conceito de rede, ao contrário do senso comum e do que se convencionou no meio acadêmico, de fato não propõe uma organização simétrica, estática e homogênea. A rede é, por natureza, dinâmica e heterogênea, assim como a sociedade é. As redes sociais e as redes digitais demonstram isso. Elas aumentam e diminuem seus nós e possuem diferentes graus de conexões, e mesmo nestes graus de conexões são diversas. O presente estudo está dividido em duas partes fundamentais. A primeira visa compreender o conceito de rede, e para isso baseia-se em Milton Santos, Pierre Musso e Albert-Lásló Barabási. Na segunda parte, a partir de uma pesquisa com estudantes universitários, há a preocupação de identificar as heterogeneidades existentes nas suas presenças nas redes e suas práticas de uso, a partir de seis categorias de análise e atividades relacionadas: relações pessoais, estudo, trabalho, ativismo, entretenimento e lazer, e informações e notícias. A questão de fundo, a respeito das possibilidades das redes, é sobre os diferentes níveis de participação, ou seja, a heterogeneidade em rede. O resultado do estudo constata a heterogeneidade, na qual os estudantes, por mais que possuam semelhanças em função da idade aproximada, da condição social e pelo fato de estudarem em uma universidade particular, são diferentes entre si, em especial, se comparados pelas áreas de formação. Não só a presença nas redes sociais se dá em níveis diferentes, quanto suas práticas também são. Portanto, o conceito de redes heterogêneas contido no pensamento de Milton Santos, Pierre Musso e Albert-Lásló Barabási, é confirmado com a pesquisa aplicada aos estudantes universitários dos cursos de graduação presencial da Universidade Metodista de São Paulo, a partir da análise de suas presenças e práticas de uso.
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Purpose-In this article, we examine the nature and the extent of corporate environmental and climate change disclosures in Bangladesh. Design/methodology/ approach-For this purpose, we have undertaken a content analysis of annual reports related to the year 2008 and websites of the 100 largest companies (according to market capitalization) listed on the Dhaka Stock Exchange. We have used 24 content analysis categories to capture the relevant disclosures related to climate change and other environmental issues. Findings-Key findings of our analysis suggest that the level of environmental and climate change disclosures is very low in Bangladesh. Although 91% of companies made disclosures in at least one category, most companies disclosed information only on the ''energy usage'' category, which is a mandatory requirement. Even fewer companies made disclosures in the specific areas of climate change. No disclosure was made in the significant categories such as GHG emissions. The second most popular category related to climate change was adaptation measures. Among the other environmental disclosures, a significant finding is that only 5% of (website 6%) companies disclosed that they had an effluent treatment plant. Closer examination of the nature of disclosures suggests that most of the disclosures are positive and descriptive in nature. Originality/value-As far as we are aware, this is the first study of its kind in Bangladesh which systematically examines corporate climate change disclosures as a particular focus of research. Copyright © 2010 by Emerald Group Publishing Limited.
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This paper relates the concept of network learning - learning by a group of organizations as a group - to change and notions of change management. Derived initially from a review of literature on organizational learning (OL) and interorganizational networks, and secondary cases of network learning, the concept was evaluated and developed through empirical investigation of five network learning episodes in the group of organizations that comprises the English prosthetics service. We argue that the notion of network learning enables a richer understanding of developments in networks over extended periods of time than can be afforded through more established concepts of change and change management alone.
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This book is very practical in its international usefulness (because current risk practice and understanding is not equal across international boundaries). For example, an accountant in Belgium would want to know what the governance regulations are in that country and what the risk issues are that he/she needs to be aware of. This book covers the international aspect of risk management systems, risk and governance, and risk and accounting. In doing so the book covers topics such as: internal control and corporate governance; risk management systems; integrating risk into performance management systems; risk and audit; governance structures; risk management of pensions; pension scheme risks e.g. hedging derivatives, longevity bonds etc; risk reporting; and the role of the accountant in risk management. There are the case studies through out the book which illustrate by way of concrete practical examples the major themes contained in the book. The book includes highly topical areas such as the Sarbanes Oxley Act and pension risk management.
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The analysis of complex networks is usually based on key properties such as small-worldness and vertex degree distribution. The presence of symmetric motifs on the other hand has been related to redundancy and thus robustness of the networks. In this paper we propose a method for detecting approximate axial symmetries in networks. For each pair of nodes, we define a continuous-time quantum walk which is evolved through time. By measuring the probability that the quantum walker to visits each node of the network in this time frame, we are able to determine whether the two vertices are symmetrical with respect to any axis of the graph. Moreover, we show that we are able to successfully detect approximate axial symmetries too. We show the efficacy of our approach by analysing both synthetic and real-world data. © 2012 Springer-Verlag Berlin Heidelberg.
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This study explores the challenges of implementing International Financial Reporting Standards (IFRS) at the organisational level. Based on interviews with experts with aggregated experience relating to the transition projects of over 170 reporting entities, this paper highlights the main challenges in delivering a successful implementation of IFRS. The findings show that the problems faced in implementation include lack of education and training, securing executive-level support, identifying and responding to the wider business-related implications of the transition, and issues with capturing the necessary information for reporting under IFRS.This paper complements the existing literature and offers a qualitative alternative to considering the transition to IFRS, offering insight into the organisational context of IFRS implementation. These insights are useful not only from a historic perspective, but also for organisations and regulators in the many jurisdictions where IFRS is permitted but not required, where more reporting entities will voluntarily move to IFRS-based reporting in the future. More broadly, they are also applicable to the challenges faced in implementing new and significantly revised IFRSs.
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The research presented in this dissertation is comprised of several parts which jointly attain the goal of Semantic Distributed Database Management with Applications to Internet Dissemination of Environmental Data. ^ Part of the research into more effective and efficient data management has been pursued through enhancements to the Semantic Binary Object-Oriented database (Sem-ODB) such as more effective load balancing techniques for the database engine, and the use of Sem-ODB as a tool for integrating structured and unstructured heterogeneous data sources. Another part of the research in data management has pursued methods for optimizing queries in distributed databases through the intelligent use of network bandwidth; this has applications in networks that provide varying levels of Quality of Service or throughput. ^ The application of the Semantic Binary database model as a tool for relational database modeling has also been pursued. This has resulted in database applications that are used by researchers at the Everglades National Park to store environmental data and to remotely-sensed imagery. ^ The areas of research described above have contributed to the creation TerraFly, which provides for the dissemination of geospatial data via the Internet. TerraFly research presented herein ranges from the development of TerraFly's back-end database and interfaces, through the features that are presented to the public (such as the ability to provide autopilot scripts and on-demand data about a point), to applications of TerraFly in the areas of hazard mitigation, recreation, and aviation. ^