634 resultados para resort
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Dissertação apresentada à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Audiovisual e Multimédia.
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Atualmente, as empresas deparam-se com uma enorme competitividade dos mercados. Esta competitividade faz com que as empresas sejam obrigadas a reagir, através da redução de custos, maior qualidade, redução de desperdícios e processos produtivos mais aptos às necessidades dos clientes. De facto, o grande objetivo de qualquer empresa é a criação de valor para o cliente. É necessário disponibilizar o produto certo, na quantidade certa, no tempo certo e ao custo mínimo, contribuindo de forma eficiente para a melhoria do serviço ao cliente. Por forma a melhorar o serviço ao cliente, as empresas sentem cada vez mais necessidade de recorrer à estabilidade dos processos. O presente projeto tem como principal objetivo a criação de estabilidade nos processos da expedição de uma empresa de argamassas industriais, através do uso de ferramentas pertencentes ao programa World Class Manufacturing com base na filosofia Lean Thinking. Primeiramente, foi utilizado o Value Stream Mapping por forma a representar visualmente as etapas envolvidas nos fluxos de valor da expedição. Depois de calculados os indicadores referentes aos processos da expedição e identificação dos problemas, usaram-se as ferramentas “5 Porquês” e diagrama de Ishikawa para se identificarem as causas raiz dos mesmos. Como contramedida ao combate às causas raiz dos problemas, utilizou-se a ferramenta SMED, comparando o tempo de carga de um camião a um setup. Foram usadas como exemplo duas situações que retratam na íntegra os problemas que ocorrem na área da expedição da empresa. Como plano de ação, reorganizou-se o armazém de preparação de encomendas e utilizou-se a ferramenta Kanban como forma de auxílio no reabastecimento do armazém de preparação de encomendas. Após a implementação, foi feito o seguimento do plano de ações, do método de trabalho e dos indicadores Apesar de não terem sido atingidos todos os objetivos propostos no início do projeto, verificaram-se melhorias em todos os processos da expedição.
THE COSTS OF RAISING EQUITY RATIO FOR BANKS Evidence from publicly listed banks operating in Finland
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The solvency rate of banks differs from the other corporations. The equity rate of a bank is lower than it is in corporations of other field of business. However, functional banking industry has huge impact on the whole society. The equity rate of a bank needs to be higher because that makes the banking industry more stable as the probability of the banks going under will decrease. If a bank goes belly up, the government will be compensating the deposits since it has granted the bank’s depositors a deposit insurance. This means that the payment comes from the tax payers in the last resort. Economic conversation has long concentrated on the costs of raising equity ratio. It has been a common belief that raising equity ratio also increases the banks’ funding costs in the same phase and these costs will be redistributed to the banks customers as higher service charges. Regardless of the common belief, the actual reaction of the funding costs to the higher equity ratio has been studied only a little in Europe and no study has been constructed in Finland. Before it can be calculated whether the higher stability of the banking industry that is caused by the raise in equity levels compensates the extra costs in funding costs, it must be calculated how much the actual increase in the funding costs is. Currently the banking industry is controlled by complex and heavy regulation. To maintain such a complex system inflicts major costs in itself. This research leans on the Modigliani and Miller theory, which shows that the finance structure of a firm is irrelevant to their funding costs. In addition, this research follows the calculations of Miller, Yang ja Marcheggianon (2012) and Vale (2011) where they calculate the funding costs after the doubling of specific banks’ equity ratios. The Finnish banks studied in this research are Nordea and Danske Bank because they are the two largest banks operating in Finland and they both also have the right company form to able the calculations. To calculate the costs of halving their leverages this study used the Capital Asset Pricing Model. The halving of the leverage of Danske Bank raised its funding costs for 16—257 basis points depending on the method of assessment. For Nordea the increase in funding costs was 11—186 basis points when its leverage was halved. On the behalf of the results found in this study it can be said that the doubling of an equity ratio does not increase the funding costs of a bank one by one. Actually the increase is quite modest. More solvent banks would increase the stability of the banking industry enormously while the increase in funding costs is low. If the costs of bank regulation exceeds the increase in funding costs after the higher equity ratio, it can be thought that this is the better way of stabilizing the banking industry rather than heavy regulation.
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Un problema de la ética del bien común, planteado por Franz Hinkelammert es el que representa el “calculo de utilidad”. En el articulo se valora positivamente el carácter consecuencialista de este planteamiento, a la vez que se señalan las virtudes de ciertas versiones del utilitarismo, así como las dificultades con expresiones como “utilidad” o “bienestar para todos”. También se propone recurrir a las ideas de Hinkelammert en el orden del reconocimiento de los limites de factibilidad, lo cual permitiría realizar una crítica original y constructiva a las corrientes utilitaristas y consecuencialistas predominantes. Abstract One problem of the common good ethics posed by Franz J. Hinkelammert is the “calculation of utility”. In this article the consequentialist character of this exposition is positively valued and at the same time it is pointed out the virtues of certain versions of utilitarism as well as, the difficulties posed by expressions as “utility” and “well-being”. It is proposed also to resort to Hinkelammert’s ideas in the orden of recognition of the feasibility limits which would allow us to make a original and constructive critic to the prevailing utilitarian and consequentialist currents.
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Background. Tremendous advances in biomaterials science and nanotechnologies, together with thorough research on stem cells, have recently promoted an intriguing development of regenerative medicine/tissue engineering. The nanotechnology represents a wide interdisciplinary field that implies the manipulation of different materials at nanometer level to achieve the creation of constructs that mimic the nanoscale-based architecture of native tissues. Aim. The purpose of this article is to highlight the significant new knowledges regarding this matter. Emerging acquisitions. To widen the range of scaffold materials resort has been carried out to either recombinant DNA technology-generated materials, such as a collagen-like protein, or the incorporation of bioactive molecules, such as RDG (arginine-glycine-aspartic acid), into synthetic products. Both the bottom-up and the top-down fabrication approaches may be properly used to respectively obtain sopramolecular architectures or, instead, micro-/nanostructures to incorporate them within a preexisting complex scaffold construct. Computer-aided design/manufacturing (CAD/CAM) scaffold technique allows to achieve patient-tailored organs. Stem cells, because of their peculiar properties - ability to proliferate, self-renew and specific cell-lineage differentiate under appropriate conditions - represent an attractive source for intriguing tissue engineering/regenerative medicine applications. Future research activities. New developments in the realization of different organs tissue engineering will depend on further progress of both the science of nanoscale-based materials and the knowledge of stem cell biology. Moreover the in vivo tissue engineering appears to be the logical step of the current research.
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O tratamento ortodôntico insere-se numa área da medicina dentária que se dedica ao estudo das formas de prevenir, interceptar e corrigir as más posições dos dentes e dos maxilares. Durante este tratamento é importante que os pacientes consigam manter uma boa higiene oral dos dentes e do aparelho, o que requer precisão e tempo. Para ajudar a manter a higiene oral os pacientes recorrem frequentemente ao uso de produtos fluoretados, que apesar dos seus benefícios como agentes na prevenção da cárie têm consequências no tratamento ortodôntico nomeadamente na corrosão dos fios ortodônticos. Através de uma revisão da literatura pretende-se explorar a relação entre o uso de flúor durante o tratamento ortodôntico com a corrosão dos fios mais usados nesse mesmo tratamento. Materiais e Métodos: Nesta revisão de literatura realizou-se pesquisa nas bases de dados electrónicas “Medline/PubMed”, e “B-On”; referências bibliográficas de artigos; livros de Medicina Dentária e pesquisa narrativa. Conclusão: O uso de agentes fluoretados tópicos pode induzir uma diminuição das propriedades mecânicas dos fios ortodônticos nomeadamente do níquel-titânio, e consequentemente provocar o prolongamento do tratamento ortodôntico. Os Ortodontistas devem ter em consideração o tipo de fio usado no tratamento no momento da prescrição de colutórios e outros agentes fluoretados.
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One of the most disputable matters in the theory of finance has been the theory of capital structure. The seminal contributions of Modigliani and Miller (1958, 1963) gave rise to a multitude of studies and debates. Since the initial spark, the financial literature has offered two competing theories of financing decision: the trade-off theory and the pecking order theory. The trade-off theory suggests that firms have an optimal capital structure balancing the benefits and costs of debt. The pecking order theory approaches the firm capital structure from information asymmetry perspective and assumes a hierarchy of financing, with firms using first internal funds, followed by debt and as a last resort equity. This thesis analyses the trade-off and pecking order theories and their predictions on a panel data consisting 78 Finnish firms listed on the OMX Helsinki stock exchange. Estimations are performed for the period 2003–2012. The data is collected from Datastream system and consists of financial statement data. A number of capital structure characteristics are identified: firm size, profitability, firm growth opportunities, risk, asset tangibility and taxes, speed of adjustment and financial deficit. A regression analysis is used to examine the effects of the firm characteristics on capitals structure. The regression models were formed based on the relevant theories. The general capital structure model is estimated with fixed effects estimator. Additionally, dynamic models play an important role in several areas of corporate finance, but with the combination of fixed effects and lagged dependent variables the model estimation is more complicated. A dynamic partial adjustment model is estimated using Arellano and Bond (1991) first-differencing generalized method of moments, the ordinary least squares and fixed effects estimators. The results for Finnish listed firms show support for the predictions of profitability, firm size and non-debt tax shields. However, no conclusive support for the pecking-order theory is found. However, the effect of pecking order cannot be fully ignored and it is concluded that instead of being substitutes the trade-off and pecking order theory appear to complement each other. For the partial adjustment model the results show that Finnish listed firms adjust towards their target capital structure with a speed of 29% a year using book debt ratio.
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The discovery of antibiotics was a major breakthrough in medicine. However, short after their introduction in clinical practice resistant bacteria were detected. Nowadays, antibiotic resistance constitutes a serious public health problem. In hospital settings, with high resistance levels, reducing drastically the therapeutic options. Carbapenems are last-resort antibiotics used in Portugal, only in hospitals, to treat serious infections. Bacterial resistance towards this class of antibiotics has increased during last years. In Gram-negative bacteria the production of carbapenemases is a common resistance mechanism. OXA-48 is a carbapenemase of Ambler class D and represents a major concern for human health. It is frequently detected in clinical isolates of Enterobacteriaceae. There are few studies suggesting that genes encoding for OXA-48 variants originated from genes present in the chromosome of members of genus Shewanella, and have disseminated to Enterobacteriaceae members, associated with mobile genetic elements. The aim of this study was to characterize strains from different sources of Shewanella to confirm its role as OXA-48 progenitor. For this, the phylogenetic affiliation of 33 strains of Shewanella was performed by 16SrDNA and gyrB sequencing. The most common species were S. hafniensis and S. xiamenensis, but also S. aestuarii, S. baltica, S. indica, S. haliotis, S. putrefaciens, S. algidipiscicola, S. irciniae, S. algae and S. fodinae were identified. blaOXA-48-like genes were detected in 21 isolates: S. hafniensis (8/8), S. xiamenensis (5/5), S. baltica (4/4), S. algae (1/1), S. fodinae (1/1), S. putrefaciens (1/2) and S. algidipiscicola (1/2). Sequence analysis revealed that genes encoded enzymes identical to OXA-48, OXA-181 and OXA-204 but also new variants differing from OXA-48 from 2 to 81 aminoacids. Genetic context analysis revealed the C15 gene upstream and lysR gene downstream, identical to what has been identified so far flanking blaOXA-48-like genes in Shewanella spp. The assessment of antibiotic susceptibility was performed for all isolates using the disk diffusion method. In general, it was observed a great sensitivity for all antibiotics except to amoxicillin and aztreonam. Multidrug resistance was detected in only 1 isolate. Other resistance genes and the presence of integrons were not identified. Plasmids were detected in 30.3% isolates (10/ 33). These results reinforce the role of Shewanella spp. as origin of blaOXA-48-like genes.
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Fisheries are very important to Uganda's economy. The sector provides a vital source of food, recreation, trade and socioeconomic well being for the people and community globally. The fisheries of small lakes are important for producing fish for local populations who are not near the large lakes. These satellite lakes support important fisheries and other economic activities like fishing, water for domestic purposes and tourism, besides socio-cultural values. A number-of fish;- species, some of which were found only in Lake Victoria have been depleted through over-exploitation, introduction of exotics especiaily Nile perch and environmental degradation. Some of these fishes have been observed to survive in satellite lakes in the Victoria and Kyoga Lake basins. The Nabugabo satellite lakes (Manywa, Kayugi and Kayanja) contain endemic Cichlid fish species acting as reservoirs and therefore very important for conservation of fish biodiversity. Despite the socio-economic importance and uniqueness of these satellite lakes little research on socio-economic studies has been carried out. The sustainability of the lake is being threatened by increasing human activities. The fish stocks and species diversity are declining and this poses a threat to the livelihood of the people who depend on fish for food and income. Arising from this need a study was carried out to establish the socio-economic aspects of Nabugabo fisheries and implications for management, on which basis resource users would be made aware of the impacts of their activities. It was hoped that this would go further to ensure wise use and management of the resources by the users. The specific objectives were identifying activities around the lake, establishing socioeconomic values attached to the lake, identifying problems of the lake and resource users and examining existing local based management institutions. Results show that the activities taking place around the lakes include fishing, farming, watering of animals, deforestation and charcoal burning, brick making, resort beach development and food and refreshment. The major problem facing the lake was found to be encroachment of Hippo grass (Vossia) on the lake, which is decreasing the size of the lake, and limiting open waters for fishing (this only applied to Lake Nabugabo). Other important problems include use of illegal fishing methods, declining fish stocks and loss of cultural identity. The resource users are most pressed by the low incomes resulting from poor fish catches, theft of gears and lack of market. On examining the resource base for the lakes, it was only Lake Nabugabo that had a Landing Management Committee. The other three lakes did not have leadership institutions in place except the local councils for the respective villages. This was probably due to observed limited fisheries activities. Majority of the respondents agreed that Government and other service providers should work jointly to supplement local beach management committees in the management of the lakes resources. This is a good gesture because with increase in fishing effort and rampant use of illegal fishing methods, there is need to strengthen management institutions present on the lake. This would require Government, local community and other service providers to work together in a participatory way to control environment-degrading activities and stop the use of illegal fishing methods. Burning of vegetation on the lake should be stopped since it enhances growth of this grass. Finally, traditional taboos; which are present on some of the Nabugabo lakes, should be enhanced, as away of preserving them.
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GOMES, Z. B. ; LOURENÇO, André Luís Cabral de . Atuação do Estado como empregador de última Instância: uma proposta para eliminar o desemprego estrutural do Brasil. In: Encontro Nacional de Economia Política, 13. 2008, João Pessoa/PB. Anais... João Pessoa: ENEP, 2008.
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Os projetos multimédia são uma forma única de desenvolver produtos e serviços inovadores, com recurso a um conjunto distintivo de membros de equipa, conhecimentos e metodologias. Grande parte dos estudos desenvolvidos em torno do conceito de desenvolvimento ágil são orientados para a área da engenharia de software, não sendo, muitas vezes, ajustados às particularidades dos projetos multimédia. Ainda que seja possível desenvolver e gerir projetos multimédia com recurso a métodos ágeis, é fundamental aprofundar o conhecimento nesta área apresentando estudos que comprovem a efetiva adequação das metodologias ágeis a esta tipologia projetual. O trabalho desenvolvido nesta dissertação pretendeu, não só analisar e compreender as metodologias, instrumentos e ferramentas de desenvolvimento ágil, considerando as particularidades da área da multimédia, como também analisar dados recolhidos num contexto real de desenvolvimento, observando práticas e eventos de um projeto específico; tais dados foram confrontados com metodologias existentes, de modo a permitir o desenho e a proposta de uma metodologia de suporte ao desenvolvimento ágil de um projeto multimédia. Os dados foram recolhidos em quatro fases e com objetivos distintos: conhecer o projeto e os elementos envolvidos; observar dinâmicas de trabalho em equipa; recolher informações sobre eventos de interação e partilha, organização hierárquica, controlo e monitorização e tomada de decisão e, por fim, recolher a opinião dos envolvidos sobre a proposta da metodologia de suporte. Esta proposta de metodologia constituiu, portanto, o principal resultado do estudo, apontando para a necessidade de (i) recorrer a uma ferramenta online de suporte à gestão de tempo e tarefas, (ii) utilizar uma ferramenta de partilha que permita um acesso constante por todos os elementos da equipa e (iii) promover reuniões periódicas, com ordem de trabalho definida.
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A number of fish species once native only to Lakes Victoria and Kyoga have considerably declined over the years, and in some cases disappeared, due to over exploitation, introduction of exotic species especially the Nile Perch, and environmental degradation resulting from human activities. Some of the species have been observed to survive in satellite lakes in the Victoria and Kyoga Lake basins. The Nabugabo satellite lakes contain the endemic Cichlid fish species, Oreochromis esculentus and two haplochromine species previously found only in Lake Nabugabo. There is, therefore, need to conserve these species by ensuring sustainable use and management of the resources. The study revealed that the Nabugabo lakes provide a range of socio-economic benefits accruing from fishing, farming, logging, resort beach development and watering of animals. However, although these activities impact on the lakes ecosystems, the participation of resource users in management is limited because of the weak local management institutions operating on the lakes, hence the need to strengthen them through capacity building. It is recommended that Government should work jointly with the beach committees and fishing community in a participatory way to eliminate the use of destructive fishing practices and control the other environment degrading activities.
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Relatório de estágio apresentado à Escola Superior de Educação de Paula Frassinetti para obtenção do grau de Mestre em Educação Pré-Escolar
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The centerpiece of Cedar Point's Amusement Circle was the Circle Swing, manufactured by the Ingersoll Company. The ride was popular with resort visitors. To make the resort successful, ownder George Boeckling understood that rides and other attractions were necessary.
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Cedar Point was a popular location for business groups and conventions. In 1933, the resort hosted a Chevrolet convention which included a formal dinner for hundreds of conventioneers. The event took place on the second floor of the Grand Pavilion.