Vivienda y fondo edificatorio: análisis de las consecuencias del parámetro fondo en el edificio de vivienda colectiva

Este estudio ofrece una herramienta de aproximación al espacio morfológico-métrico en el que se formula la ciudad de alta densidad desde la vivienda colectiva. La vivienda colectiva es la célula básica de la ciudad. El estudio configurativo y dimensional del tejido urbano muestra la importancia del fondo edificatorio como parámetro clave a mitad de camino entre la vivienda y la ciudad. El fondo edificatorio traza el margen de la arquitectura en la ciudad y desde él se equipa y cuantifica el territorio urbano. Sus dinámicas van caracterizando los distintos entornos, mientras en su interior se formula el tipo en un ajuste de continua verificación y adaptación. La forma de la ciudad y sus distintas posibilidades configurativas —en cuanto masa construida y espacio público, pero sin perder de vista la relación entre ambos— depende en gran medida del fondo edificatorio. Se trata, por tanto, de un parámetro importante de relación entre las distintas configuraciones del espacio exterior e interior. Al proyectar, una vez establecido un fondo, algunas propiedades se adaptan con facilidad mientras que otras requieren un cierto grado de interpretación o deben ser descartadas. Dada una superficie, la especificación del fondo fuerza la dimensión del frente en las configuraciones posibles. Ambas dimensiones son vitales en el valor del factor de forma del continuo edificado y en su relación se produce el complejo rango de posibilidades. Partiendo de la ciudad, un gran fondo encierra y mezcla en su interior todo tipo de usos sin distinción, repercute un menor coste por unidad de superficie edificada y comparte su frente reduciendo los intercambios térmicos y lumínicos. Sin embargo la ciudad de fondo reducido ajusta la forma al uso y se desarrolla linealmente con repetitividad a lo largo de sus frentes exteriores. En ella, el fuerte intercambio energético se opone a las grandes posibilidades del espacio libre. En cambio desde la casa las distintas medidas del fondo se producen bajo determinados condicionantes: clima, compacidad, ocupación, hibridación, tamaño de casa, etc., mientras que el tipo se desarrolla en base a una métrica afín. Este trabajo parte de esta dialéctica. Estudia la relación de dependencia entre las condiciones del edificio de viviendas y su métrica. Jerarquiza edificios en base al parámetro “fondo” para constituir una herramienta que como un ábaco sea capaz de visibilizar las dinámicas relacionales entre configuración y métrica bajo la condición de alta densidad. Para ello en una primera fase se gestiona una extensa muestra de edificios representativos de vivienda colectiva principalmente europea, extraída de tres prestigiosos libros en forma de repertorio. Se ordenan y categorizan extrayendo datos conmensurables y temas principales que ligan la profundidad de la huella a la morfología y posteriormente, esta información se estudia en diagramas que ponen de manifiesto convergencias y divergencias, acumulaciones y vacíos, límites, intervalos característicos, márgenes y ejes, parámetros y atributos... cuya relación trata de factorizar el lugar morfológico y métrico de la casa como metavivienda y ciudad. La herramienta se establece así como un complejo marco relacional en el que posicionar casos concretos y trazar nexos transversales, tanto de tipo morfológico como cultural, climático o técnico, normativo o tecnológico. Cada nuevo caso o traza añadida produce consonancias y disonancias en el marco que requieren interpretación y verificación. De este modo este instrumento de análisis comparativo se tempera, se especializa, se completa y se perfecciona con su uso. La forma de la residencia en la ciudad densa se muestra así sobre un subsistema morfológico unitario y su entendimiento se hace más fácilmente alcanzable y acumulable tanto para investigaciones posteriores como para el aprendizaje o el ejercicio profesional. ABSTRACT This research study offers a tool to approach the morphometric space in which (multi-family) housing defines high-density cities. Multi-family housing is the basic cell of the city. The configuration and dimension studies of the urban fabric render the importance of building depth as a key parameter half way between the dwelling and the city. The building depth traces de limit of architecture in the city. It qualifies and quantifies the urban territory. Its dynamics characterize the different environments while in its essence, an adjustment process of continuous verification and adaption defines type. The shape of the city and its different configuration possibilities —in terms of built fabric and public space, always keeping an eye on the relationship between them— depend majorly on the building depth. Therefore, it is a relevant parameter that relates the diverse configurations between interior and exterior space. When designing, once the depth is established, some properties are easily adpated. However, others require a certain degree of interpretation or have to be left out of the study. Given a ceratin surface, the establishment of the depth forces the dimensions of the facade in the different configurations. Both depth and facade dimensions are crucial for the form factor of the built mass. Its relationship produces a complex range of possibilities. From an urban point of view, great depth means multiple uses (making no distinction whatsoever,) it presents a lower cost per unit of built area and shares its facade optimizing temperature and light exchange. On the contrary, the city of reduced depth adjusts its shape to the use, and develops linearly and repetitively along its facades. The strong energy exchange opposes to the great possibilities of free space. From the perspective of the dwelling, the different dimensions of depth are produced under certain determinants: climate, compactness, occupancy, hybridization, dwelling size, etc. Meanwhile, the type is developed based on a related meter (as in poetry). This work starts from the previous premise. It studies the dependency relation bewteen the conditions of the dwellings and their meter (dimensions). It organizes buildings hierarchically based on the parameter “depth” to create a tool that, as an abacus, is able to visibilise the relational dynamics between configuration and dimension in high density conditions. For this, in the first stage a large group of representative multi-family housing buildings is managed, mostly from Europe, picked from three prestigious books as a repertoir. They are categorized and ordered drawing commensurable data and key issues that link the depth of the fooprint to its morphology. Later, this information is studied deeply with diagrams that bring out connections and discrepancies, voids and accumulations, limits, charasteristic intervals, margins and axii, parameters, attributes, etc. These relationships try to create factors from a morphological and metrical point of view of the house as a metadwelling. This tool is established as a complex relation frame in which case studies are postitioned and cross-cutting nexii are traced. These can deal with morphology, climate, technique, law or technology. Each new case or nexus produces affinities and discrepancies that require interpretation and verification. Thus, this instrument of comparative analysis is fine-tuned, especialized and completed as its use is improved. The way housing is understood in high density cities is shown as a unitary metric subsystem and its understanding is easy to reach and accumulate for future researchers, students or practicing architects.

Estudo dos solos da região metropolitana de Fortaleza para aplicação na engenharia rodoviária

O trabalho aqui apresentado é resultado de uma pesquisa onde se procurou caracterizar os solos da Região Metropolitana de Fortaleza (RMF). Inicialmente, o objetivo deixou de ser principal devido às limitações desse método quando aplicado aos solos da RMF. O objetivo principal do trabalho passou a ser estudar mais detalhadamente os solos que ocorrem na Região Metropolitana de Fortaleza à luz de métodos convencionais e não convencionais, para aplicação na engenharia rodoviária. Para tanto, foram estudados sessenta solos pertencentes às classes pedológicas que ocorrem na RMF. Esses solos foram submetidos a um programa experimental que envolveu a execução de ensaios \"convencionais\" e \"não convencionais\". A partir dos resultados experimentais foram estabelecidas correlações entre os valores de algumas propriedades de interesse à pavimentação realizadas em cilindro convencional e miniatura. Tentou-se determinar o valor de CBR de um solo, dispondo das cargas calculadas no ensaio mini-CBR, mas essa tarefa não logrou êxito. As amostras foram classificadas pelas classificações HBR e MCT para verificação da qualidade da previsão das propriedades dos solos obtidas por esses métodos e aqueles resultantes da execução dos ensaios de laboratório. Foi proposto, a partir da execução de ensaio de adsorção de azul de metileno, a inclusão no ábaco de três zonas para se caracterizar o comportamento dos solos da RMF. Os resultados experimentais permitiram, também, concluir que pode-se identificar os materiais com potencial de uso na pavimentação de sua classe pedológica.

Arithmetische selbstständigkeit der europäischen kultur; ein beitrag zur kulturgeschichte,

"Bei der frage nach dem ursprunge unserer arithmetik habe ich die these sufgestellt, das der abakus ... aus dem klassischen altertum stamme."--Zusammenfassung, p. [246]

Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom

The accounting profession has come under increased scrutiny over recent years about the growing number of non-audit fees received from audit clients and the possible negative impact of such fees on auditor independence. The argument advanced is that providing substantial amounts of non-audit services to clients may make it more likely that auditors concede to the wishes of the client management when difficult judgments are made. Such concerns are particularly salient in the case of reporting decisions related to going-concern uncertainties for financially stressed clients. This study empirically examines audit reports provided to financially stressed companies in the United Kingdom and the magnitude of audit and non-audit service fees paid to the company’s auditors. We find that the magnitude of both audit fees and non-audit fees are significantly associated with the issuance of a going-concern modified audit opinion. In particular, financially stressed companies with high audit fees are more likely to receive a going-concern modified audit opinion, whereas companies with high non-audit fees are less likely to receive a goingconcern modified audit opinion. Additional analyses indicate that the results are generally robust across alternative model and variable specifications. Overall, evidence supports the contention that high non-audit fees have a detrimental effect on going-concern reporting judgments for financially stressed U.K. companies.

Earnings behaviour of financially distressed firms:The role of institutional ownership

Using a sample of 859 U.S. bankruptcy-filing firms over the period 1986-2004, we examine the earnings behaviour of managers during the distressed period by looking at sources of abnormal accruals prior to the bankruptcy-filing year. Results show that managers of highly distressed firms shift earnings downwards prior to the bankruptcy filing. We test and provide evidence in support of two potential contributing factors. First, top-level management turnover among distressed firms leads new managers to earnings bath choices during the distressed period. Second, qualified audit opinions exert pressure on managers to follow more conservative earnings behaviour during the distressed period. Evidence is also provided that the management of distressed firms with lower (higher) institutional ownership has greater (lesser) tendency to manage earnings downwards. Results also show that higher institutional ownership mitigates the negative abnormal returns of firms with top management turnover. To the authors' knowledge, this is the first study that attempts to examine whether institutional ownership relates to market reaction in conjunction with a top management turnover or a qualified audit opinion during the distressed period. Prior studies focused on the investigation of earnings management or institutional ownership (separately) during the distressed period, but did not examine if the effect of institutional ownership on earnings behaviour also influences subsequent returns. Thus, the results of this study should be of interest to analysts, standard setters and regulatory bodies since our results show that management turnover, qualified audit opinions and firm governance mechanisms affect the quality of earnings and the level of abnormal returns. © 2007 Accounting Foundation, The University of Sydney.

Distress risk, growth and earnings quality

We extend and complement prior work by investigating the earnings quality of firms with different financial health characteristics and growth prospects. By using three alternative measures of default likelihood and two alternative measures of growth options, without being limited to a specific event, we provide a more comprehensive setup for analysing the earnings characteristics of the universe of firms than examining distressed firms with persistent losses, dividend reductions or bankruptcy-filings. Our dataset consists of 15,049 healthy U.S. firms over the period 1990-2004. Results show that the relation between earnings quality and financial health is not monotonic. Distressed firms have a low level of earnings timeliness for bad news and a high level for good news, and manage earnings toward a positive target more frequently than healthy firms. On the other hand, healthy firms have a high level of earnings timeliness for bad news. Growth aspects play an important role in a firm's ability to manage earnings. In contrast to the findings of prior studies, growth firms have greater earnings timeliness for bad news, whereas value firms manage earnings toward a positive target more frequently than growth firms. © 2011 The Authors. Abacus�� 2011 Accounting Foundation, The University of Sydney.

The effect of past earnings and dividend patterns on the information content of dividends when earnings are reduced

This study pursues two objectives: first, to provide evidence on the information content of dividend policy, conditional on past earnings and dividend patterns prior to an annual earnings decline; second, to examine the effect of the magnitude of low earnings realizations on dividend policy when firms have more-or-less established dividend payouts. The information content of dividend policy for firms that incur earnings reductions following long patterns of positive earnings and dividends has been examined (DeAngelo et al., 1992, 1996; Charitou, 2000). No research has examined the association between the informativeness of dividend policy changes in the event of an earnings drop, relative to varying patterns of past earnings and dividends. Our dataset consists of 4,873 U.S. firm-year observations over the period 1986-2005. Our evidence supports the hypotheses that, among earnings-reducing or loss firms, longer patterns of past earnings and dividends: (a) strengthen the information conveyed by dividends regarding future earnings, and (b) enhance the role of the magnitude of low earnings realizations in explaining dividend policy decisions, in that earnings hold more information content that explains the likelihood of dividend cuts the longer the past earnings and dividend patterns. Both results stem from the stylized facts that managers aim to maintain consistency with respect to historic payout policy, being reluctant to proceed with dividend reductions, and that this reluctance is higher the more established is the historic payout policy. © 2010 The Authors. Journal compilation © 2010 Accounting Foundation, The University of Sydney.

Elastic modulus study of gold thin film for use as an actuated membrane in a superconductive radio frequency (RF) microelectromechanical (MEM) switch

The objective of this research was to find Young's elastic modulus for thin gold films at room and cryogenic temperatures based on the flexional model which has not been previously attempted. Electrical Sonnet simulations and numerical methods using Abacus for the mechanical responses were employed for this purpose. A RF MEM shunt switch was designed and a fabrication process developed in house. The switch is composed of a superconducting YBa2 Cu3O7 coplanar waveguide structure with an Au bridge membrane suspended above an area of the center conductor covered with BaTiO3 dielectric. The Au membrane is actuated by the electrostatic attractive force acting between the transmission line and the membrane when voltage is applied. The value of the actuation force will greatly depend on the switch pull-down voltage and on the geometry and mechanical properties of the bridge material. Results show that the elastic modulus for Au thin film can be 484 times higher at cryogenic temperature than it is at room temperature. ^

Elastic modulus study of gold thin film for use as an actuated membrane in a superconductive radio frequency (RF) MicroElectroMechanical (MEM) switch

The objective of this research was to find Young's elastic modulus for thin gold films at room and cryogenic temperatures based on the flexional model which has not been previously attempted. Electrical Sonnet simulations and numerical methods using Abacus for the mechanical responses were employed for this purpose. A RF MEM shunt switch was designed and a fabrication process developed in house. The switch is composed of a superconducting YBa2Cu3O7 coplanar waveguide structure with an Au bridge membrane suspended above an area of the center conductor covered with BaTiO3 dielectric. The Au membrane is actuated by the electrostatic attractive force acting between the transmission line and the membrane when voltage is applied. The value of the actuation force will greatly depend on the switch pull-down voltage and on the geometry and mechanical properties of the bridge material. Results show that the elastic modulus for Au thin film can be 484 times higher at cryogenic temperature than it is at room temperature.

Uso pedagógico do ábaco romano para ensino do algoritmo de multiplicação

This dissertation describes the construction of a alternative didactic incorporating a historical approach with the use of the Roman abacus for teaching multiplication to students of 2nd year of elementary school, through activities ranging from the representation of numbers to multiplying with the Roman abacus, for learning the multiplication algorithm. Qualitative research was used as a methodological approach since the research object fits the goals of this research mode. Concerning the procedures, the research can be seen as a teaching experiment developed within the school environment. The instruments used for data collection were: observation, logbook, questionnaires, interviews and document analysis. The processing and analysis of data collected through the activities were classified and quantified in tables for easy viewing, interpretation, understanding, analysis of data and then transposed to charts. The analysis confirmed the research objectives and contributed to indicate the pedagogical use of the Roman abacus for teaching multiplication algorithm through several activities. Thus, it can be considered that this educational product will have important contributions for the teaching of this mathematical content, in Basic Education, particularly regarding to the multiplication process

El ábaco japonés : una mediación que da sentido al razonamiento matemático

La problemática existente en estos momentos en el campo educativo en Colombia, exige un cambio en todos los campos de la comunidad educativa, este cambio debe ser profundo y eficiente, a fin de garantizar un buen futuro para los niños y jóvenes y aportar mejores expectativas para la nación. De acuerdo con esto, en este trabajo, se plantea la posibilidad de aplicar el ábaco japonés en la enseñanza-aprendizaje de las matemáticas, sin demeritar la tecnología actual pero conscientes de que es necesario que los estudiantes mejoren su creatividad y capacidad para tomar decisiones. El trabajo está desarrollado en dos partes, la primera hace referencia al campo numérico (definiciones, operaciones, propiedades,...), y a la forma como aprenden los niños matemáticas en la escuela ; la segunda es la creación de un manual que sirva de apoyo en la enseñanza-aprendizaje de las operaciones matemáticas en el ábaco japonés, en él se hace una breve recopilación histórica del ábaco, en América prehispánica y los países orientales, se plantean diversas actividades lúdicas como preámbulo a la suma, resta, multiplicación y división para realizar con los alumnos y se explica paso a paso el manejo del ábaco japonés y como utilizarlo en el planteamiento y solución de dichas operaciones. Con ambas partes del proyecto de investigación se pretende brindar herramientas útiles para realizar un correcto trabajo en el aula, en el que se desarrolle la capacidad de análisis y habilidades de cálculo mental en los niños, como un sistema de aprendizaje dinámico y divertido. Durante la aplicación de la propuesta de enseñar las operaciones básicas teniendo como herramienta el ábaco japonés, se evidencio la creciente motivación por parte de los alumnos y razonamiento constante durante su manipulación al realizar las operaciones, además según lo expresado por los padres de familia se ha notado mejoría en otras asignaturas.

Comportamiento de la pelvis, el centro de gravedad y la cadera de hombres y mujeres durante la marcha normal

El objetivo del presente estudio fue analizar el comportamiento de la pelvis en hombres y mujeres, en el plano frontal, y relacionarlo con el movimiento del centro de gravedad y la cadera durante el ciclo de la marcha. Se solicitó a 33 hombres y 29 mujeres caminar a velocidad libremente seleccionada. Se grabaron tres ciclos a cada sujeto utilizando el sistema Vicon de captura de movimiento, y 19 marcadores reflectantes colocados en puntos anatómicos. Los resultados mostraron que los hombres realizaban mayor amplitud de movimiento lateral del centro de gravedad que las mujeres, mientras que las mujeres mostraron mayor amplitud de basculación lateral de la pelvis que los hombres. Además, las mujeres mostraron mayor aducción de cadera en la amortiguación (p<0.001). Hombres y mujeres seleccionan estrategias diferentes para realizar el cambio de peso durante la marcha normal, los hombres mueven el tronco lateralmente, y, por el contrario, las mujeres realizan más basculación lateral de la pelvis combinada con una mayor aducción de cadera. El conocimiento de estas estrategias podría aplicarse a la evaluación, diferenciada por sexo, de las compensaciones producidas durante el proceso de rehabilitación, en planes de reentrenamiento, o en el abordaje del déficit de equilibrio y prevención de caídas.

Reaching for the heavenly bead of teaching through structured problem solving

Japanese Lesson Study has provoked intense interest since it became known in the mid-1990s due to descriptions of the "typical" Japanese abacus - the soroban - with its Earth and Heaven beads as its metaphor, this paper examines the Earth beads necessary to reach the goal of a Heavenly bead - that is, an effective structured problem-solving mathematics lesson.