697 resultados para Expenses


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The intent of the study was to understand the changes that have occurred over the last 25 years in library programs as far as enrollment and diversity of students, number and ethnicity of the faculty, program income and expenses, cost of attendance, and scholarship and fellowship aid, in an effort to better understand library programs granting the MLIS degree. The study also endeavored to identify institutional factors associated with the retention and productivity rates of White students and students of color in schools of library and information science. During the period studied, the proportional representation of White students decreased. For students of color, proportional representation was stable during the same time period. Results revealed a medium effect size of time with productivity rates for both groups declining over time. Retention rate differed significantly by time, with a small effect size with retention rate that initially increased over time, but is now decreasing. The final analyses were meta-regressions to determine if retention and productivity rates can be predicted by cost of attendance, scholarship and fellow aid, and program size. Results indicated that for students of color, program size in 2000 was significantly predictive of retention, cost of attendance was predictive in 2002, and scholarship and fellowship aid was predictive of retention in 2004. No variables were significantly predictive for retention of White students. The last analysis was to determine if productivity rate can be predicted by cost of attendance, scholarship and fellow aid, and program size. Results indicate that for White students in 2002, the cost of attendance was predictive of productivity rating. In 2003, scholarship and fellowship aid was predictive of productivity rate and in 2004, scholarship and fellowship aid was predictive of productivity rating. For students of color, results indicate that only scholarship and fellowship aid in 2005 was predictive of productivity rate. No other variables in any of the years studied showed any significant prediction of productivity rating for students of color.

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Este trabalho versa sobre a utilização do orçamento público como instrumento de intervenção no domínio econômico, demonstrando, em síntese, de que forma o Estado utiliza, ou ao menos deveria utilizar, o orçamento público como instrumento de planejamento de suas ações e de intervenção na atividade desempenhada pela iniciativa privada. Tem-se por objetivo contribuir para a compreensão jurídica de diversas questões atinentes à elaboração e execução da peça orçamentária federal, aos reflexos causados na economia e na atividade desempenhada pela iniciativa privada, especialmente no que toca à realização das receitas e despesas públicas, à elaboração das leis orçamentárias Plano Plurianual (PPA), Lei Orçamentária Anual (LOA) e Lei de Diretrizes Orçamentárias (LDO) e, também, aos interesses, às paixões e ideologias envolvidas em todo o processo financeiro. Para tanto, inicialmente, estuda o papel do Estado, distinguindo os campos de atuação privada e aquele reservado à Administração Pública, os modos de intervenção e aqueles aplicados à hipótese analisada, para, em seguida, proceder à análise da peça orçamentária, sua concepção atual e relevância para a iniciativa privada, o que possibilita, então, tratar de questões que envolvam as receitas públicas, em específico as tributárias e as despesas públicas. Por fim, trata do crédito público e, com isso, procura evidenciar de que forma, sob a ótica do orçamento público e nos limites legais de atuação do Estado, as previsões constantes do orçamento podem funcionar como instrumento de promoção, incentivo e estímulo, ou, em sentido contrário, limitar, frear ou desestimular o crescimento econômico e a atividade desenvolvida pela iniciativa privada.

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As cooperativas de crédito são instituições financeiras que têm como finalidade principal a prestação de serviços bancários e de intermediação financeira voltando-se para a geração de benefícios ao cooperado, através de benefícios econômicos encontrados sob a forma cooperativada. Considerando o objetivo destas organizações, o presente trabalho teve por objetivo avaliar a eficiência das mesmas considerando duas vertentes: 1) a atividade de intermediação financeira; e 2) a atividade de prestação de serviços bancários, a partir de variáveis contábeis. A técnica utilizada para a avaliação da eficiência foi a Análise Envoltória de Dados e foram analisados os determinantes da eficiência por meio de regressões do tipo Tobit. A amostra é composta por 315 cooperativas singulares listadas na base de dados do Banco Central do Brasil e foram utilizados os dados dos balancetes anuais e semestrais (soma dos semestres para as contas de resultado de cada ano) apresentados para período de 2007 a 2014. Os resultados indicaram baixa eficiência das cooperativas na prestação de serviços bancários, com 73% da amostra apresentando ineficiência ao longo de todos os anos do período em análise. Na atividade de intermediação financeira 20 cooperativas foram eficientes ao longo do período completo, com as demais apresentando graus de ineficiência abaixo de 16% em todos os anos. Quanto aos determinantes da eficiência, verificou-se como principais fatores na atividade de intermediação financeira a Imobilização, a Insolvência, o Descasamento Passivo e as Despesas Administrativas, enquanto na atividade de prestação de serviços os principais determinantes foram a Captação por Floating e as Despesas Administrativas. Os resultados da eficiência na intermediação financeira indicaram baixos graus de ineficiência, enquanto os altos graus de ineficiência na prestação de serviços bancários alertaram para a pouca importância dada ao fornecimentos destes serviços e para a importância de se utilizar dois modelos distintos para a avaliação da eficiência em cooperativas de crédito, dado o comportamento desvinculado entre as duas atividades avaliadas.

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Introducción: La confianza en la capacidad de evitar algunas muertes o diferir su aparición es el fundamento de toda política de salud, uno de cuyos principales resultados debe ser reducir las muertes evitables, y controlar las condiciones que aumentan el riesgo de morir. Objetivos: Establecer variaciones en la tendencia de la mortalidad evitable (ME) registrada en Colombia entre 1985 y 2002, como indicadoras del impacto efectivo que las reformas en la política sanitaria pudieran haber tenido sobre sus determinantes. Métodos: Estudio de la ME con base en los registros oficiales de defunción y en las proyecciones censales de Colombia entre 1985-2002. Para determinar la evitabilidad, se aplicó un inventario de causas de ME (ICME) ajustado a las condiciones epidemiológicas del país durante el período que se analiza. Resultados: De las muertes registradas, 75.3% se clasificaron como evitables. Se identificaron siete patrones de tendencia que reflejan, de manera particular, los efectos de las políticas públicas sobre los determinantes de la mortalidad. Conclusiones: En general, la ME viene disminuyendo en Colombia desde 1985 en la población general y entre los hombres, sin variaciones significativas durante el período. Las variaciones en la tendencia de las tasas ajustadas de varios grupos de causas hacen pensar en un deterioro en el control de sus determinantes, especialmente desde 1990. Los cambios aplicados en las políticas públicas durante los últimos años no se reflejaron en un mejor control de las muertes evitables, aunque el gasto en salud aumentó de modo muy notable en el país.

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The optimal integration between heat and work may significantly reduce the energy demand and consequently the process cost. This paper introduces a new mathematical model for the simultaneous synthesis of heat exchanger networks (HENs) in which the pressure levels of the process streams can be adjusted to enhance the heat integration. A superstructure is proposed for the HEN design with pressure recovery, developed via generalized disjunctive programming (GDP) and mixed-integer nonlinear programming (MINLP) formulation. The process conditions (stream temperature and pressure) must be optimized. Furthermore, the approach allows for coupling of the turbines and compressors and selection of the turbines and valves to minimize the total annualized cost, which consists of the operational and capital expenses. The model is tested for its applicability in three case studies, including a cryogenic application. The results indicate that the energy integration reduces the quantity of utilities required, thus decreasing the overall cost.

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This paper introduces a new optimization model for the simultaneous synthesis of heat and work exchange networks. The work integration is performed in the work exchange network (WEN), while the heat integration is carried out in the heat exchanger network (HEN). In the WEN synthesis, streams at high-pressure (HP) and low-pressure (LP) are subjected to pressure manipulation stages, via turbines and compressors running on common shafts and stand-alone equipment. The model allows the use of several units of single-shaft-turbine-compressor (SSTC), as well as helper motors and generators to respond to any shortage and/or excess of energy, respectively, in the SSTC axes. The heat integration of the streams occurs in the HEN between each WEN stage. Thus, as the inlet and outlet streams temperatures in the HEN are dependent of the WEN design, they must be considered as optimization variables. The proposed multi-stage superstructure is formulated in mixed-integer nonlinear programming (MINLP), in order to minimize the total annualized cost composed by capital and operational expenses. A case study is conducted to verify the accuracy of the proposed approach. The results indicate that the heat integration between the WEN stages is essential to enhance the work integration, and to reduce the total cost of process due the need of a smaller amount of hot and cold utilities.

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This paper introduces a new mathematical model for the simultaneous synthesis of heat exchanger networks (HENs), wherein the handling pressure of process streams is used to enhance the heat integration. The proposed approach combines generalized disjunctive programming (GDP) and mixed-integer nonlinear programming (MINLP) formulation, in order to minimize the total annualized cost composed by operational and capital expenses. A multi-stage superstructure is developed for the HEN synthesis, assuming constant heat capacity flow rates and isothermal mixing, and allowing for streams splits. In this model, the pressure and temperature of streams must be treated as optimization variables, increasing further the complexity and difficulty to solve the problem. In addition, the model allows for coupling of compressors and turbines to save energy. A case study is performed to verify the accuracy of the proposed model. In this example, the optimal integration between the heat and work decreases the need for thermal utilities in the HEN design. As a result, the total annualized cost is also reduced due to the decrease in the operational expenses related to the heating and cooling of the streams.

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The parchment-bound hardcover folio volume contains the Steward's accounts with the College from March 20, 1712/13 through August 9, 1745. The accounts are arranged as Harvard College's debits to the Steward with entries listing the Steward's expenses for students, salaries, and provisions and equipment, and the Steward's credits collected from the quarterly bills, arranged by type of charge (such as study rent, payments from the Butler, and repairs).

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One leaf containing a handwritten note intended to justify the expenses of the College with financial figures about the salaries of past presidents and a list of the College's physical plant intended to indicate that "the annual charge for repairs & incidental expenses, it is hoped, will not appear immodest." The note is undated, but the "present arrears" of the College is listed as £198 indicating it was written before the use of the dollar sign. The note is accompanied by a brown paper packet marked "College Sundries" that originally housed the item.

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The marbled-hardcover book contains three sections: a two column debit and credit entry section for students and tutors, a list of "the Bills of the Senior Class calculated" for 1793 and 1794, and at the end of the volume a personal accounting of expenses from February 1797 through January 1799 kept by Shapleigh during the time he was Harvard's Librarian, for services including mending, wood hauling, and "To Miss Morie for cleaning windows & washing sheets," as well as purchases such as books, coffee, and theater tickets.

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One-page handwritten itemized bill from Judah Monis listing the cost for printing a sample page of the Hebrew Grammar as well as lodging and transportation expenses for May 31-June 1, 1728.

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Shapleigh explains on the first page that this account book contains "an accurate account of the several articles I've received from my Guardian since the first day of May Anno 1780, continuing from year to year." The book lists material goods and money given to Shapleigh by Samuel Leighton, as well as many goods and services which Shapleigh appears to have purchased independently. Among the items he received were "a pair [of] Silver Knee Buckles," "an outside coat, alias, a Rapper," "two pair worsted stockings," and multiple ferry crossings during travel. Entries detail expenses incurred while traveling, including those "at Mystick for a glass of anisseed" and "at Newell's for 3 glasses of wine;" the costs of attending both Dummer Academy and Harvard; and myriad other goods and services. The volume contains some brief diary entries, lists of "items wanted," and records of books borrowed from and loaned to fellow students.

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Entries in this volume record the costs of Shapleigh's purchases from the Harvard Buttery, expenses incurred while traveling, sundry goods and services (including dozens of visits to a barber, John Goodwin), payment for room and board in Cambridge, funds received from Samuel Leighton, and many other receipts and expenditures made over the course of several years.

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Manuscript volume. The first thirty-nine pages include diary entries from Page's years as an undergraduate student at Harvard College. Dated July 1757 through March 1761, entries includes short notes about daily activities. Topics covered include expenses, academics, clothing, and travel to and from Cambridge. Twenty-two pages covering 1764 through 1781 contain brief listings of items, generally foodstuffs, received from male and female Danville parishioners identified by name in Danville. The final twenty-six pages contain notes listing area deaths, as well as his own thoughts on topics such as "of light" and "jealousy." The concluding pages include rules "Concerning Grammar."

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A collection of notebooks in which Hubbard recorded both legal and personal transactions in detail, including: writs, arrests, wills, boundary disputes, damages awarded in court cases over which he presided, various payments and expenses, etc. Also included are three notebooks kept by his nephew James Hubbard, who inherited Joshua Hubbard's farm; these primarily record the sale of cider and vinegar from his farm, costs of hired labor, and bank loans.