744 resultados para Official accounting


Relevância:

20.00% 20.00%

Publicador:

Resumo:

Includes bibliography

Relevância:

20.00% 20.00%

Publicador:

Relevância:

20.00% 20.00%

Publicador:

Resumo:

The data revolution for sustainable development has triggered interest in the use of big data for official statistics such that theUnited Nations Economic and Social Council considers it to be almost an obligation for statistical organizations to explore big data. Big data has been promoted as a more timely and cheaper alternative to traditional sources of official data, and one that offers great potential for monitoring the sustainable development goals. However, privacy concerns, technology and capacity remain significant obstacles to the use of big data. This study makes a case for incorporating big data in official statitics in the Caribbean by highlight the opportunities that big data provides for the subregion, while suggesting ways to manage the challenges. It serves as a starting point for further discussions on the many facets of big data and provides an initial platform upon which a Caribbean big data strategy could be built.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Ao longo de muitos anos os recursos orçamentários destinados às instituições federais de ensino no Brasil vêm se tornando cada vez mais insuficientes para a manutenção e o desenvolvimento do ensino. Diante desse cenário nacional, as IFES foram estimuladas pelo Governo de FHC a buscarem fontes alternativas de recursos em outras empresas públicas e privadas visando amenizar as crises financeiras por estas enfrentadas. Seguindo o que preceitua a Teoria Contingencial, as organizações tiveram que se adaptar aos ambientes externos buscando diversos mecanismos de captação de recursos, sobretudo por meio dos órgãos de fomento, a UFPA se insere nesse cenário. Neste estudo analisa-se o financiamento empreendido na UFPA, no período de 2005 a 2010. Referimo-nos aos recursos advindos do Tesouro/Ministério da Educação (MEC), como também os recursos oriundos de outras fontes adquiridos por meio de captação externa mediante a contribuição de outros órgãos federais e ou empresas privadas. Este trabalho pesquisou os aspectos da contabilidade pública, especificamente financiamento das IFES, com o foco nas verbas de outros custeios e capital (OCC) da UFPA, excluído o grupo de despesa de pessoal. Para esta análise, foi adotada uma abordagem qualitativa, caracterizada como uma pesquisa descritiva, realizada mediante análise de documentos oficiais envolvendo as formas de financiamento na UFPA. Portanto, foram analisadas as condicionalidades financeiras executadas no período supramencionado e que envolveram o processo de financiamento dos programas de ensino, pesquisa e extensão, e buscou-se compreender as aplicações dos recursos resultantes desse processo de financiamento externo como instrumento de diferenciação na UFPA. Deste total de financiamento, 77% representam os Recursos Externos, sendo que a FADESP, gerencia valores bastante consideráveis dentro do cenário de financiamento dos recursos captados, cujos valores vêm colaborando para o cumprimento da missão da UFPA, demonstrando com isso, que eles se relacionam e complementam os recursos advindos do Tesouro/MEC. A captação de recursos na UFPA é bastante expressiva, porém concentrada na área da pesquisa científica, que embora apresente reflexos positivos na UFPA contribuindo para a pesquisa, extensão e graduação, torna-as dependentes de tais recursos. Sendo assim, será necessário constituir uma nova forma de compor as receitas da universidade, captar recursos diretamente na sociedade, diversificando as fontes para que se proporcione suporte econômico à instituição, evitando-se com isso que a universidade vivencie sucateamento gradual de sua infraestrutura e obsolescência de equipamentos, comprometimento de suas ações e, em consequência, sua sustentabilidade não apenas financeira, mas também a econômica, não ficando assim dependente de uma fonte exclusiva de provimento de recursos.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Environmental aspects have been acknowledged as an important issue in decision making at any field during the last two decades. There are several available methodologies able to assess the environmental burden, among which the Ecological Footprint has been widely used due to its easy-to-understand final indicator. However, its theoretical base has been target of some criticisms about the inadequate representation of the sustainability concept by its final indicator. In a parallel way, efforts have been made to use the theoretical strength of the Emergy Accounting to obtain an index similar to that supplied by the Ecological Footprint. Focusing on these aspects, this work assesses the support area (SA) index for Brazilian sugarcane and American corn crop through four different approaches: Embodied Energy Analysis (SA(EE)), Ecological Footprint (SA(EF)), Renewable Empower Density (SA(R)), and Emergy Net Primary Productivity (SA(NPP)). Results indicate that the load on environment varies accordingly to the methodology considered for its calculation, in which emergy approach showed the higher values. Focusing on crops comparison, the load by producing both crops are similar with an average of 0.04 ha obtained by SA(EE), 1.86 ha by SA(EF), 4.24 ha by SA(R), and 4.32 ha by SA(NPP). Discussion indicates that support area calculated using Emergy Accounting is more eligible to represent the load on the environment due to its global scale view. Nevertheless, each methodology has its contribution depending of the study objectives, but it is important to consider the real meaning and the scope of each one. (C) 2012 Elsevier Ltd. All rights reserved.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

In a recent paper, "A combined tool for environmental scientists and decision makers: ternary diagrams and emergy accounting." [Giannettti BF, Barrella FA, Almeida CMVB. A combined tool for environment scientists and decision makers: ternary diagrams and emergy accounting. J Clean Prod, in press http://dx.doi.org/10.1016/j.jclepro.2004.09.002] Ternary diagrams were proposed as a graphical tool to assist emergy analysis. The graphical representation of the emergy accounting data makes it possible to compare processes and systems with and without ecosystem services, to evaluate improvements and to follow the system performance over time. The graphic tool is versatile and adaptable to represent products, processes, systems, countries, and different periods of time.The use and the versatility of ternary diagrams for assisting in performing emergy analyses are illustrated by means of five examples taken from the literature, which are presented and discussed. It is shown that emergetic ternary diagram's properties assist the assessment of the system of the system efficiency, its dependance upon renewable and non-renewable inputs and the environmental support for dilution and abatement of process emissions. With the aid of ternary diagrams, details such as the interaction between systems and between systems and the environment are recognized and evaluated. Such a tool for graphical analysis allows a transparent presentation of the results and can serve as an interface between emergy scientists and decision makers, provided the meaning of each line in the diagram is carefully explained and understood. (c) 2005 Elsevier Ltd. All rights reserved.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Analyses of ecological data should account for the uncertainty in the process(es) that generated the data. However, accounting for these uncertainties is a difficult task, since ecology is known for its complexity. Measurement and/or process errors are often the only sources of uncertainty modeled when addressing complex ecological problems, yet analyses should also account for uncertainty in sampling design, in model specification, in parameters governing the specified model, and in initial and boundary conditions. Only then can we be confident in the scientific inferences and forecasts made from an analysis. Probability and statistics provide a framework that accounts for multiple sources of uncertainty. Given the complexities of ecological studies, the hierarchical statistical model is an invaluable tool. This approach is not new in ecology, and there are many examples (both Bayesian and non-Bayesian) in the literature illustrating the benefits of this approach. In this article, we provide a baseline for concepts, notation, and methods, from which discussion on hierarchical statistical modeling in ecology can proceed. We have also planted some seeds for discussion and tried to show where the practical difficulties lie. Our thesis is that hierarchical statistical modeling is a powerful way of approaching ecological analysis in the presence of inevitable but quantifiable uncertainties, even if practical issues sometimes require pragmatic compromises.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Moreira, A, McGuigan, MR, Arruda, AFS, Freitas, CG, and Aoki, MS. Monitoring internal load parameters during simulated and official basketball matches. J Strength Cond Res 26(3): 861-866, 2012-The purpose of this study was to compare the internal load responses (session rating of perceived exertion [RPE] and salivary cortisol) between simulated and official matches (SM and OM). Ten professional basketball players participated in 2 OMs and 2 SMs during the competition season. Subjects provided saliva samples 30 minutes before the prematch warm-up (PRE) and 10 minutes after the end of the match. Session RPE (CR-10 scale) was assessed 30 minutes after each match. The results from the 2-way analysis of variance showed significant differences for post-OM salivary cortisol as compared with pre-OM values (p < 0.05). No changes were observed for cortisol during the SM. Before the OM, a significant difference in salivary cortisol was observed as compared with pre-SM values (p < 0.05). Moreover, the OM session RPE was significantly greater than that of SM. There was a significant correlation between session RPE and cortisol changes (r = 0.75). In summary, the results of this study showed a greater magnitude of cortisol and session RPE responses after OM as compared with that after SM confirming the hypothesis that a real competition generates a greater stress response than a simulated condition does. The anticipatory effect was also observed in the OM. In addition, the results indicate that session RPE seems to be a viable tool in monitoring internal loads, and the results are useful in providing a better understanding of internal loads imposed by basketball training and competitions. The precise monitoring of these responses might help the coaches to plan appropriate loads maximizing recovery and performance.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Two concomitant movements occur in the first decade of the XXI century within the private and public dental services in Brazil: the entrance of oral health on the agenda of political priorities of the federal government and the vigorous growth of additional dental care. We analyzed the occurrence of these phenomena in the city of Sao Paulo, by seeking information in official documents and electronic databases in the Municipality of Sao Paulo, the Ministry of Health and National Health Agency (ANS), and also in scientific literature. During the studied period - January 2000 to December 2009 - and with basis on indicators such as coverage of First Consultation Program and Dental coverage Population Potential, percentages were found that characterize low public assistance and a situation far short of the constitutional principle of universal access to dental care. The growing number of beneficiaries of additional services through exclusively dental coverage insurance plans and other types of private insurance plans in the same period was significant, accounting for a major expansion of population coverage in this mode of care. It was found that, compared to the overall national framework, the city of Sao Paulo offers poor access to public dental care, with reduced supply of services to adults and aged people. Furthermore, considering the limitations of market additional services to provide dental care to all Brazilians, it reinforces the need for continuity and expansion of Brasil Sorridente, which is the programmatic expression of the National Oral Health Politics.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Moreira, A, Franchini, E, Freitas, CG, Arruda, AFS, Moura, NR, Costa, EC, and Aoki, MS. Salivary cortisol and immunoglobulin A responses to simulated and official Jiu-Jitsu matches. J Strength Cond Res 26(8): 2185-2191, 2012-The aim of this study was to compare the salivary cortisol (sC) and the salivary immunoglobulin A (sIgA) responses to simulated and official Brazilian Jiu-Jitsu (BJJ) matches. Saliva samples were collected from 9 male BJJ athletes before (pre) and after (post) 2 simulated matches (SMs) and 2 official matches (OMs) performed during 2 different competitions. Salivary cortisol and sIgA concentrations (absolute concentration of sIgA [sIgA(abs)] and the secretion rate of sIgA [sIgA(rate)]) were measured by an enzyme-linked immunosorbent assay. For sC, there was an effect of condition (SM vs. OM) (p < 0.05) and a time effect (pre and post) (p < 0.05). The sC was lower during SMs as compared with that during OMs and lower at premeasurement when compared with postmeasurement. No changes were observed for sIgA measurements. In summary, both SMs and official BJJ matches can increase sC levels. Moreover, the higher sC resting levels, observed before OMs, suggest that psychological factors associated with high physical-physiological demands from official BJJ competitions maximize stress hormone responses. In addition, the present findings suggest that the acute effect of BJJ matches on mucosal immunity is minimal, and it seems unlikely that changes in cortisol play a major role in the alterations in sIgA levels in response to BJJ matches. The findings of this study suggest that the use of sC can provide valuable information for coaches regarding athletes' responses to competition. In addition, psychological strategies should be implemented before events, to improve the manner in which BJJ athletes cope with the stress inherent to official matches.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Abstract Background An important challenge for transcript counting methods such as Serial Analysis of Gene Expression (SAGE), "Digital Northern" or Massively Parallel Signature Sequencing (MPSS), is to carry out statistical analyses that account for the within-class variability, i.e., variability due to the intrinsic biological differences among sampled individuals of the same class, and not only variability due to technical sampling error. Results We introduce a Bayesian model that accounts for the within-class variability by means of mixture distribution. We show that the previously available approaches of aggregation in pools ("pseudo-libraries") and the Beta-Binomial model, are particular cases of the mixture model. We illustrate our method with a brain tumor vs. normal comparison using SAGE data from public databases. We show examples of tags regarded as differentially expressed with high significance if the within-class variability is ignored, but clearly not so significant if one accounts for it. Conclusion Using available information about biological replicates, one can transform a list of candidate transcripts showing differential expression to a more reliable one. Our method is freely available, under GPL/GNU copyleft, through a user friendly web-based on-line tool or as R language scripts at supplemental web-site.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Modulo 2. NAM SEC riempita don i dati dei conti nazionali

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Studio delle possibilità di accounting per i servizi di presenza in IMS (IP Multimedia Subsystem)