Moravia : das lógicas da informalidade às lógicas da formalidade

Dissertação (mestrado)—Universidade de Brasília, Faculdade de Arquitetura e Urbanismo, Programa de Pós-Graduação em Arquitetura e Urbanismo, 2016.

The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.

Accountability and co-production of information and control: social observatories and their relationship with government agencies

Abstract:Through the development of a proposal to categorize accountability into four stages - classical, cross-sectional, systemic, and diffused -, this article aims to identify characteristics of co-production of information and socio-political control of public administration in the work of Brazilian social observatories in relationship with government control agencies. The study analyses data from 20 social observatories and, particularly, three experiences of co-production of information and control, based on a systemic perspective on accountability and a model with four categories: Political and cultural; valuing; systemic-organizational, and production. The conclusions summarize characteristics of these practices, specific phases in the accountability processes, as well as the potentialities and challenges of co-production of information and control, which not only influences, but it is also influenced by the accountability system.

BAM framework for OMS using open source technologies

No início da década de 90, as empresas começaram a sentir a necessidade de melhorar o acesso à informação das suas actividades para auxiliar na tomada de decisões. Desta forma, no mundo da informática, emergiu o sector Business Intelligence (BI) composto inicialmente por data warehousing e ferramentas de geração de relatórios. Ao longo dos anos o conceito de BI evoluiu de acordo com as necessidades empresariais, tornando a análise das actividades e do desempenho das organizações em aspectos críticos na gestão das mesmas. A área de BI abrange diversos sectores, sendo o de geração de relatórios e o de análise de dados aqueles que melhor preenchem os requisitos pretendidos no controlo de acesso à informação do negócio e respectivos processos. Actualmente o tempo e a informação são vantagens competitivas e por esse mesmo motivo as empresas estão cada vez mais preocupadas com o facto de o aumento do volume de informação estar a tornar-se insustentável na medida que o tempo necessário para processar a informação é cada vez maior. Por esta razão muitas empresas de software, tais como Microsoft, IBM e Oracle estão numa luta por um lugar neste mercado de BI em expansão. Para que as empresas possam ser competitivas, a sua capacidade de previsão e resposta às necessidades de mercado em tempo real é requisito principal, em detrimento da existência apenas de uma reacção a uma necessidade que peca por tardia. Os produtos de BI têm fama de trabalharem apenas com dados históricos armazenados, o que faz com que as empresas não se possam basear nessas soluções quando o requisito de alguns negócios é de tempo quase real. A latência introduzida por um data warehouse é demasiada para que o desempenho seja aceitável. Desta forma, surge a tecnologia Business Activity Monitoring (BAM) que fornece análise de dados e alertas em tempo quase real sobre os processos do negócio, utilizando fontes de dados como Web Services, filas de mensagens, etc. O conceito de BAM surgiu em Julho de 2001 pela organização Gartner, sendo uma extensão orientada a eventos da área de BI. O BAM define-se pelo acesso em tempo real aos indicadores de desempenho de negócios com o intuito de aumentar a velocidade e eficácia dos processos de negócio. As soluções BAM estão a tornar-se cada vez mais comuns e sofisticadas.

Cluster Analysis of Business Data

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Modelling the distribution of cetaceans using opportunistic presence-only data in S. Miguel Island (Azores)

25th Annual Conference of the European Cetacean Society, Cadiz, Spain 21-23 March 2011.

AzoresPhotoID: first results from an open-access photoidentification catalogue

25th Conference of the European Cetacean Society. Long-terms datasets on marine mammals: learning from the past to manage the future, Cadiz, Spain, 21-23 March 2011.

Data analysis model selection for estimating local population size of the Risso’s dolphin (Grampus griseus) in the Azores

27th Annual Conference of the European Cetacean Society. Setúbal, Portugal, 8-10 April 2013.

Analysis of a 17.9 kb region from Saccharomyces cerevisiae chromosome VII reveals the presence of eight open reading frames, including BRF1 (TFIIIB70) and GCN5 genes

We report the nucleotide sequence of a 17,893 bp DNA segment from the right arm of Saccharomyces cerevisiae chromosome VII. This fragment begins at 482 kb from the centromere. The sequence includes the BRF1 gene, encoding TFIIIB70, the 5' portion of the GCN5 gene, an open reading frame (ORF) previously identified as ORF MGA1, whose translation product shows similarity to heat-shock transcription factors and five new ORFs. Among these, YGR250 encodes a polypeptide that harbours a domain present in several polyA binding proteins. YGR245 is similar to a putative Schizosaccharomyces pombe gene, YGR248 shows significant similarity with three ORFs of S. cerevisiae situated on different chromosomes, while the remaining two ORFs, YGR247 and YGR251, do not show significant similarity to sequences present in databases.

Sequencing of a 9.9 kb segment on the right arm of yeast chromosome VII reveals four open reading frames, including PFK1, the gene coding for succinyl-CoA synthetase (beta-chain) and two ORFs sharing homology with ORFs of the yeast chromosome VIII

A 9.9 kb DNA fragment from the right arm of chromosome VII of Saccharomyces cerevisiae has been sequenced and analysed. The sequence contains four open reading frames (ORFs) longer than 100 amino acids. One gene, PFK1, has already been cloned and sequenced and the other one is the probable yeast gene coding for the beta-subunit of the succinyl-CoA synthetase. The two remaining ORFs share homology with the deduced amino acid sequence (and their physical arrangement is similar to that) of the YHR161c and YHR162w ORFs from chromosome VIII.

The complete sequence of a 9000 bp fragment of the right arm of Saccharomyces cerevisiae chromosome VII contains four previously unknown open reading frames

We report the sequence of a 9000 bp fragment from the right arm of Saccharomyces cerevisiae chromosome VII. Analysis of the sequence revealed four complete previously unknown open reading frames, which were named G7587, G7589, G7591 and G7594 following standard rules for provisional nomenclature. Outstanding features of some of these proteins were the homology of the putative protein coded by G7589 with proteins involved in transcription regulation and the transmembrane domains predicted in the putative protein coded by G7591.

Clustering an interval data set : are the main partitions similar to a priori partition?

This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Assessment of data-driven modeling strategies for water delivery canals

The aim of this paper is to develop models for experimental open-channel water delivery systems and assess the use of three data-driven modeling tools toward that end. Water delivery canals are nonlinear dynamical systems and thus should be modeled to meet given operational requirements while capturing all relevant dynamics, including transport delays. Typically, the derivation of first principle models for open-channel systems is based on the use of Saint-Venant equations for shallow water, which is a time-consuming task and demands for specific expertise. The present paper proposes and assesses the use of three data-driven modeling tools: artificial neural networks, composite local linear models and fuzzy systems. The canal from Hydraulics and Canal Control Nucleus (A parts per thousand vora University, Portugal) will be used as a benchmark: The models are identified using data collected from the experimental facility, and then their performances are assessed based on suitable validation criterion. The performance of all models is compared among each other and against the experimental data to show the effectiveness of such tools to capture all significant dynamics within the canal system and, therefore, provide accurate nonlinear models that can be used for simulation or control. The models are available upon request to the authors.

Mid-point for open-ended income category and the effect of equivalence scales on the income-health relationship

To estimate the mid-point of an open-ended income category and to assess the impact of two equivalence scales on income-health associations. Data were obtained from the 2010 Brazilian Oral Health Survey ( Pesquisa Nacional de Saúde Bucal – SBBrasil 2010). Income was converted from categorical to two continuous variables ( per capita and equivalized) for each mid-point. The median mid-point was R$ 14,523.50 and the mean, R$ 24,507.10. When per capita income was applied, 53% of the population were below the poverty line, compared with 15% with equivalized income. The magnitude of income-health associations was similar for continuous income, but categorized equivalized income tended to decrease the strength of association.

Palynologic data from Aquitaine (SW France) Middle Miocene Sables Fauves Formation. Climatic evolution

Climatic reconstructions based on palynological data from Aquitaine outcrops emphasize an important degradation phase during the Lower Serravallian. Climatic and environmental changes can be related to sea-level variations (Bur 5 / Lan 1, Lan 2 / Ser 1 and Ser 2 cycles). Transgressive phases feature warmer conditions and more open environments whereas regressive phases are marked by a cooler climate and an extent of the forest cover. From Langhian to Middle Serravallian, a general cooling is highlighted, with disappearance of most megathermic taxa and a transition from warm and dry climate to warm-temperate and much more humid conditions. Conclusions are consistent with studies on bordering areas and place the major degradation phase around 14 My. The palynologic data allow filling a gap in the climatic evolution of Southern France, as a connection between Lower and Upper Miocene, both well recorded. These results document, on Western Europe scale, latitudinal climatic gradient across Northern hemisphere while featuring a transition between Mediterranean area and northeastern Atlantic frontage.