917 resultados para Accounting standards system
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Die Jahrestagung 2014 der AQ Austria widmete sich einerseits dem Spannungsfeld zunehmender Diversifizierung von Hochschulen und standardisierten Qualitätssicherungsverfahren andererseits. Im vorliegenden Jahrestagungsband finden sich neben dem Hauptvortrag des Basler Universitätsrektors Loprieno über die Herausforderungen der Diversifizierung für Qualität sowie der Qualitätskultur an Hochschulen auch internationale Beiträge als Antwort aus der Sicht von Qualitätssicherungsagenturen auf die Diversifizierung. Weitere Artikel zu Themen wie duale Studiengänge, Studierbarkeit, Berufungsverfahren sowie Forschungskultur und Qualitätskultur runden die Diskussion über Qualitätssicherung und Diversifizierung in der vorliegenden Publikation ab. Mit Beiträgen von: Loprieno, Antonio; Hanft, Anke; Pichl, Elmar; Jackson, Stephen; Lund, Øystein; Cox, Jeremy; Fink, Kerstin; Brandstätter, Ursula; Bischof, Horst; Gaberscik, Gerald; Janger, Jürgen; Kastner, Johann; Steiger, Anna; Wilhelm, Elena; Holzinger, Helmut; Esca-Scheuringer, Heidi; Kecht, Maria-Regina; Schulmeister, Rolf; Haas, Johannes.
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Nos dias de hoje a sociedade exige níveis qualitativos de vida cada vez mais elevados, o que torna prioritária a conceção de sistemas eficientes, não poluidores, económicos e diversificados que permitam uma gestão integrada e racionalizada de recursos tão escasso como é o da água e da energia. Em sistemas de abastecimento de água, o uso de válvulas redutoras de pressão (VRP) visa a uniformização e controlo de pressões, promovendo uma perda de carga localizada que dissipa a energia hidráulica presente através da redução dos valores de pressão a jusante. Estas são fundamentais no controlo e redução de pressão. A utilização de microturbinas é uma alternativa sustentável para o controle de pressão e, simultaneamente, para a produção de energia elétrica. Trata-se de um método de mitigação para controlar as perdas referidas convergindo no âmbito da eficiência energética. Na perspetiva de promover um aproveitamento de energia nas redes de abastecimento de água, o presente trabalho sugere a substituição de válvulas redutoras de pressão (VRP) por microturbinas. Desse modo, apresenta-se um método automático de seleção de (i) local para implementação e (ii) projeto de microturbinas para sistemas de abastecimento de água. Para a modelação do funcionamento dos sistemas hidráulicos recorre-se ao simulador hidráulico EPANET. Esta ferramenta possibilita avaliação de caudais e pressões em todos os pontos da rede durante um determinado intervalo de tempo. A metodologia desenvolvida permite selecionar o local ideal no sistema hidráulico através de uma análise de cada secção conduta-nó escolhendo-se a melhor opção baseada na produção de energia. Depois da localização procede-se à seleção do tipo de turbina (Kaplan, Francis, Pelton e Cross-flow) que vai depender das características do sistema hidráulico. Na etapa seguinte apresenta-se os resultados obtidos pela turbina nomeadamente a produção de energia elétrica anual, o investimento necessário, o tempo de retorno e a rentabilização ao final de um período de 25 anos. Na última etapa da metodologia, de forma avaliar o comportamento do sistema final, realiza-se uma nova simulação da rede mas tendo em conta a introdução da microturbina no local. Apresentam-se alguns casos de estudo que validam a ferramenta desenvolvida. A metodologia desenvolvida é comparada com um caso de estudo real. Em ambos os exemplos simulados a metodologia aplicada permite obter soluções com ganhos energéticos significativos associados ao sistema. Apenas num dos exemplos se observaram que a implementação da microturbina no sistema hidráulico não seria economicamente rentável.
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Mestrado em Auditoria
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In this thesis, we evaluate consumer purchase behaviour from the perspective of heuristic decision making. Heuristic decision processes are quick and easy mental shortcuts, adopted by individuals to reduce the amount of time spent in decision making. In particular, we examine those heuristics which are caused by framing – prospect theory and mental accounting, and examine these within price related decision scenarios. The impact of price framing on consumer behaviour has been studied under the broad umbrella of reference price, which suggests that decision makers use reference points as standards of comparison when making a purchase decision. We investigate four reference points - a retailer's past prices, a competitor's current prices, a competitor's past prices, and consumers' expectation of immediate future price changes, to further our understanding of the impact of price framing on mental accounting, and in turn, contribute to the growing body of reference price literature in Marketing research. We carry out experiments in which levels of price frame and monetary outcomes are manipulated in repeated measures analysis of variance (ANOVA). Our results show that where these reference points are clearly specified in decision problems, price framing significantly affects consumers' perceptions of monetary gains derived through discounts, and leads to reversals in consumer preferences. We also found that monetary losses were not sensitive to price frame manipulations.
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Background: Understanding transcriptional regulation by genome-wide microarray studies can contribute to unravel complex relationships between genes. Attempts to standardize the annotation of microarray data include the Minimum Information About a Microarray Experiment (MIAME) recommendations, the MAGE-ML format for data interchange, and the use of controlled vocabularies or ontologies. The existing software systems for microarray data analysis implement the mentioned standards only partially and are often hard to use and extend. Integration of genomic annotation data and other sources of external knowledge using open standards is therefore a key requirement for future integrated analysis systems. Results: The EMMA 2 software has been designed to resolve shortcomings with respect to full MAGE-ML and ontology support and makes use of modern data integration techniques. We present a software system that features comprehensive data analysis functions for spotted arrays, and for the most common synthesized oligo arrays such as Agilent, Affymetrix and NimbleGen. The system is based on the full MAGE object model. Analysis functionality is based on R and Bioconductor packages and can make use of a compute cluster for distributed services. Conclusion: Our model-driven approach for automatically implementing a full MAGE object model provides high flexibility and compatibility. Data integration via SOAP-based web-services is advantageous in a distributed client-server environment as the collaborative analysis of microarray data is gaining more and more relevance in international research consortia. The adequacy of the EMMA 2 software design and implementation has been proven by its application in many distributed functional genomics projects. Its scalability makes the current architecture suited for extensions towards future transcriptomics methods based on high-throughput sequencing approaches which have much higher computational requirements than microarrays.
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Various environmental management systems, standards and tools are being created to assist companies to become more environmental friendly. However, not all the enterprises have adopted environmental policies in the same scale and range. Additionally, there is no existing guide to help them determine their level of environmental responsibility and subsequently, provide support to enable them to move forward towards environmental responsibility excellence. This research proposes the use of a Belief Rule-Based approach to assess an enterprise’s level commitment to environmental issues. The Environmental Responsibility BRB assessment system has been developed for this research. Participating companies will have to complete a structured questionnaire. An automated analysis of their responses (using the Belief Rule-Based approach) will determine their environmental responsibility level. This is followed by a recommendation on how to progress to the next level. The recommended best practices will help promote understanding, increase awareness, and make the organization greener. BRB systems consist of two parts: Knowledge Base and Inference Engine. The knowledge base in this research is constructed after an in-depth literature review, critical analyses of existing environmental performance assessment models and primarily guided by the EU Draft Background Report on "Best Environmental Management Practice in the Telecommunications and ICT Services Sector". The reasoning algorithm of a selected Drools JBoss BRB inference engine is forward chaining, where an inference starts iteratively searching for a pattern-match of the input and if-then clause. However, the forward chaining mechanism is not equipped with uncertainty handling. Therefore, a decision is made to deploy an evidential reasoning and forward chaining with a hybrid knowledge representation inference scheme to accommodate imprecision, ambiguity and fuzzy types of uncertainties. It is believed that such a system generates well balanced, sensible and Green ICT readiness adapted results, to help enterprises focus on making improvements on more sustainable business operations.
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The present study investigated the impact of different legal standards on mock juror decisions concerning whether a defendant was guilty or not guilty by reason of insanity. Undergraduate students (N = 477) read a simulated case summary involving a murder case and were asked to make an insanity determination. The cases differed in terms of the condition of the defendant (rationality deficit or control deficit) and the legal standard given to the jurors to make the determination (Model Penal Code, McNaughten or McNaughten plus a separate control determination). The effects of these variables on the insanity determination were investigated. Jurors also completed questionnaires measuring individualism and hierarchy attitudes and perceptions of facts in the case. Results indicate that under current insanity standards jurors do not distinguish between defendants with rationality deficits and defendants with control deficits regardless of whether the legal standard requires them to do so. Even defendants who lacked control were found guilty at equal rates under a legal standard excusing rationality deficits only and a legal standard excluding control and rationality deficits. This was improved by adding a control test as a partial defence, to be determined after a rationality determination. Implications for the insanity defence in the Criminal Justice System are discussed.
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Os Organismos públicos encontram-se, actualmente, a desenvolver estudos a nível dos Sistemas Integrados de Gestão, motivados pela necessidade que existe em adoptar novas técnicas de Gestão capazes de responder às novas exigências de informação. Em termos gerais, os Organismos públicos encontram-se numa fase de viragem na sua actuação, em que surge a necessidade de dispor de novos sistemas de informação capazes de dar resposta às exigências da Nova Gestão Pública. É certo que a Nova Gestão Pública conduz a uma maior motivação, proporcionando uma melhoria na obtenção dos resultados e modernizando a relação entre o controlo das despesas públicas e a prestação de contas a nível dos órgãos do Estado, e onde a uniformização de critérios se apresenta como um dos principais requisitos para criar condições de implementação de uma contabilidade pública que funcione como instrumento de apoio aos utilizadores da informação e, em particular, aos Órgãos de Chefia e Direcção. Este trabalho analisa o caso do Exército Português, como exemplo de um Organismo público que aproveitou a obrigatoriedade de adesão ao novo Regime de Administração Financeira do Estado, para promover a implementação de um Sistema Integrado de Gestão capaz de responder às novas exigências de informação. Analisam-se também as estratégias de actuação e reorientação organizacional utilizadas pelo Exército Português, de modo a permitir o desenvolvimento e implementação do sistema baseado na uniformização de critérios que garanta os requisitos e as técnicas de Gestão capazes de criar condições para desenvolver uma contabilidade pública que funcione como instrumento de apoio à decisão. ABSTRACT; At present, government entities are developing studies at an Integrated Management System level, impelled by the actual need of adopting new Management techniques capable of responding to the new demands regarding Information. ln global terms, government entities are reaching a turning point in its way of acting, due to the arising need of settling new information systems which provide an answer to the demands of the New Public Management. It is assured that the New Public Management leads to a higher motivation, providing an improvement in accomplishing results and modernizing the link between the control of public expenditure and presenting accounts of State Organs. It also presents the criteria standards as one of the main requirements to create implementation conditions of a public accounting which operates as a support mean to the information users and, more specifically, to the Command and Boarding Bodies. This study analyses the Portuguese Army, an example of government entity which seized the obligation of joining the New Public Financial Management Regime to promote the implementation of an Integrated Management System capable of responding to the new information demands. The performing strategies and organizational refocus used by the Portuguese Army are also analyzed in order to allow the development and implementation of the system. It is based in the standard criteria that secure the requirements and Management techniques which enable the progress of a public accounting acting as a support resource in decision-making.
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Objectives This study was an in-vitro evaluation of different brands of paracetamol and cotrimoxazole tablets, used or found in Malawi, based on Pharmacopoeia standards, in order to ascertain the existence and extent of substandard medicines in Malawi and to give an overview of their distribution in the public and private sectors. Methodology A cross-sectional analytical study was conducted using 11 samples each of paracetamol and cotrimoxazole tablets. Stratified random sampling was used to collect samples. Samples were analyzed using HPLC and Spectrophometric methods as outlined in the BP-2007 and USP-32 at the National Drug Quality Control Laboratory (NDQCL)-Lilongwe (under Pharmacy Medicines and Poisons Board-PMPB) and Orient Pharma Co. Ltd of Taiwan. The results were analyzed using Epi Info. Results and discussion Fifty percent of samples (n=22) were not registered in the country by the PMPB as required by the PMP Act with the majority of those coming from public health facilities. All paracetamol and cotrimoxazole samples complied with identification tests using spectrophotometric and HPLC method. Overall, 27.3% of samples failed to meet the BP-2007 standards for Active Ingredient content, while 22.7% of the samples failed the Friability test. The results from Malawi are similar in magnitude to those within surrounding countries in Africa. Conclusion This pilot study provides objective evidence to show that substandard and unregistered paracetamol and cotrimoxazole are present and being used in Malawi, and thus posing a considerable hazard to public health in Malawi. PMPB, together with the Ministry of Health, must continue to develop a quality assurance system to ensure that medicines are randomly and routinely checked.
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Paper based on the report for the unit on “Sociology of New Information Technologies” at the MSc Industrial Management and Engineering at the Universidade Nova Lisbon, Faculty of Sciences and Technology, under supervision of Prof. António B. Moniz. The report had the support from the ERASMUS program.
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A tanulmány a vállalati működés során megjelenő környezetvédelmi intézkedések vállalaton belüli hasznainak rendszerezésével foglalkozik. A hagyományos vállalati számviteli rendszerben a környezetvédelem alapvetően a költségoldalon jelenik meg. Azonban a környezetvédelmi tevékenység vállalaton belül megjelenő hasznainak is fontos szerepe van környezetvédelmi intézkedésekkel, beruházásokkal kapcsolatos döntések meghozatalában. Ennek ellenére a környezeti hasznok a szakirodalomban elnagyoltan, valamint nem a teljes vállalatra vonatkozóan jelennek meg. Ezért a tanulmány célja, hogy a környezeti hasznok számviteli rendszerben való kimutatására egyfajta megoldást keressen. Az elemzés eredménye egy olyan új modell felállítása, amely képes a tulajdonosi érték koncepciójához szorosan kapcsolódva a vállalaton belüli környezeti hasznokat átfogóan kimutatni. Az újonnan felállított modell a hazai és a nemzetközi gyakorlatban is újdonságértékkel bír, és nagy előnye a vállalati gyakorlatban való alkalmazhatóság. --------- The main focus of this paper is the systematization of the environmental benefits within the company. The environmental benefits related to the company’s environmental action. Environmental protection appears in the accounting system mostly on the cost side. However, environmental benefits incurring within the company play an important role in the company’s environmental decision making processes. Despite these facts, environmental benefits are not analyzed in detail by the accounting literature and do not cover the whole activity of the company. Consequently, these paper aims to gain a possible demonstration of environmental benefits in the accounting system. The main outcome of this paper is a new model, able to comprehensively present the environmental benefits of the whole company. The theory on which the model is based is the shareholders’ value concept. The model has significant novelty both in the Hungarian and international practice. Another advantage of the model is that it can be integrated into the company’s accounting system.
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In this paper, the IEEE 14 bus test system is used in order to perform adequacy assessment of a transmission system when large scale integration of electric vehicles is considered at distribution levels. In this framework, the symmetric/constr ained fuzzy power flow (SFPF/CFPF) was proposed. The SFPF/CFPF models are suitable to quantify the adequacy of transmission network to satisfy “reasonable demands for the transmission of electricity” as defined, for instance, in the European Directive 2009/72/EC. In this framework, electric vehicles of different types will be treated as fuzzy loads configuring part of the “reasonable demands”. With this study, it is also intended to show how to evaluate the amount of EVs that can be safely accommodated to the grid meeting a certain adequacy level.
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The purpose of this evaluation is to assess the performance of Iowa's mental health system in relation to current standards, benchmarks and best practices found in public health systems in the United States.
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Juvenile delinquency proceedings in the South Carolina Family Court are fundamentally different than adult criminal cases. Judges are charged by the South Carolina Code of Laws with acting in the “best interests of the child,” this emphasis on the rehabilitation of the child contrasts with the more punitive model used by the adult criminal justice system. The standards listed in the document aim to provide guidance to appointed counsel in juvenile matters with particular emphasis on the distinctive requirements of the South Carolina juvenile justice system.