Numbers in motion

We explore the debates surrounding the constructive and discursive capabilities of accounting information focusing in particular on the reception volatility of numbers once they are produced and ‘exposed’ to various communities of minds. Drawing on Goffman’s (1974) frame analysis and Vollmer’s (2007) work on the three-dimensional character of numerical signs, we explore how numbers can go through gradual or instantaneous transformations, get caught up in public debates and become ‘agents’ or ‘captives’ in creating social order and in some cases social drama. In our analysis we also relate to the work of Durkheim (1993, 2002) on the sociology of morality to illustrate how numbers can become indicators of moral transgression. The study explores both historical and contemporary examples of controversies and recent accounting scandals to demonstrate how preparers (of financial information) can lose control over numbers which then acquire new meanings through social context and collective (re)framing. The main contribution of the study is to illustrate how the narratives attached to numbers are malleable and fluid across both time and space.

A Variance-Minimizing Filter for Large-Scale Applications

A truly variance-minimizing filter is introduced and its per for mance is demonstrated with the Korteweg– DeV ries (KdV) equation and with a multilayer quasigeostrophic model of the ocean area around South Africa. It is recalled that Kalman-like filters are not variance minimizing for nonlinear model dynamics and that four - dimensional variational data assimilation (4DV AR)-like methods relying on per fect model dynamics have dif- ficulty with providing error estimates. The new method does not have these drawbacks. In fact, it combines advantages from both methods in that it does provide error estimates while automatically having balanced states after analysis, without extra computations. It is based on ensemble or Monte Carlo integrations to simulate the probability density of the model evolution. When obser vations are available, the so-called importance resampling algorithm is applied. From Bayes’ s theorem it follows that each ensemble member receives a new weight dependent on its ‘ ‘distance’ ’ t o the obser vations. Because the weights are strongly var ying, a resampling of the ensemble is necessar y. This resampling is done such that members with high weights are duplicated according to their weights, while low-weight members are largely ignored. In passing, it is noted that data assimilation is not an inverse problem by nature, although it can be for mulated that way . Also, it is shown that the posterior variance can be larger than the prior if the usual Gaussian framework is set aside. However , i n the examples presented here, the entropy of the probability densities is decreasing. The application to the ocean area around South Africa, gover ned by strongly nonlinear dynamics, shows that the method is working satisfactorily . The strong and weak points of the method are discussed and possible improvements are proposed.

Are mortgage lenders guilty of the housing bubble? A UK perspective

Existing theoretical models of house prices and credit rely on continuous rationality of consumers, an assumption that has been frequently questioned in recent years. Meanwhile, empirical investigations of the relationship between prices and credit are often based on national-level data, which is then tested for structural breaks and asymmetric responses, usually with subsamples. Earlier author argues that local markets are structurally different from one another and so the coefficients of any estimated housing market model should vary from region to region. We investigate differences in the price–credit relationship for 12 regions of the UK. Markov-switching is introduced to capture asymmetric market behaviours and turning points. Results show that credit abundance had a large impact on house prices in Greater London and nearby regions alongside a strong positive feedback effect from past house price movements. This impact is even larger in Greater London and the South East of England when house prices are falling, which are the only instances where the credit effect is more prominent than the positive feedback effect. A strong positive feedback effect from past lending activity is also present in the loan dynamics. Furthermore, bubble probabilities extracted using a discrete Kalman filter neatly capture market turning points.

Innate immune response in the sea urchin Echinometra lucunter (Echinodermata)

Echinometra lucunter, (Pinda) is a sea urchin encountered in the Brazilian coast and exposed to high and low temperatures related to low and high tides. Despite their great distribution and importance, few studies have been done on the biological function of their coelomocytes. Thus, Echinometra lucunter perivisceral coelomocytes were characterized under optical and transmission electron microscopy. Phagocytic amoebocytes in the perivisceral coelom were labelled by injecting ferritin, and ferritin labelled phagocytic amoebocytes were found in the peristomial connective tissue after injecting India ink into the tissue, indicating the amoebocytes ability to respond to an inflammatory stimulus. Results showed that the phagocytic amoebocytes were the main inflammatory cells found in the innate immune response of E lucunter. While other works have recorded these phenomena in sea urchins found in moderate and constant temperature, this study reports on these same phenomena in a tropical sea urchin under great variation of temperature, thus providing new data to inflammatory studies in invertebrate pathology. (C) 2007 Elsevier Inc. All rights reserved.

Effects of gamma-radiation on the fungus Alternaria alternata in artificially inoculated cereal samples

The objective of this study was to evaluate the effects of different gamma-radiation doses on the growth of Alternaria alternata in artificially inoculated cereal samples. Seeds and grains were divided into four groups: Control Group (not irradiated), and Groups 1, 2 and 3, inoculated with an A. alternata spore suspension (1 x 10(6) spores/mL) and exposed to 2, 5 and 10 kGy, respectively. Serial dilutions of the samples were prepared and seeded on DRBC (dichloran rose bengal chloramphenicol agar) and DCMA (dichloran chloramphenicol malt extract agar) media, after which the number of colony-forming units per gram was determined in each group. In addition, fungal morphology after irradiation was analyzed by scanning electron microscopy (SEM). The results showed that ionizing radiation at a dose of 5 kGy was effective in reducing the growth of A. alternata. However, a dose of 10 kGy was necessary to inhibit fungal growth completely. SEM made it possible to visualize structural alterations induced by the different gamma-radiation doses used. (C) 2009 Elsevier Ltd. All rights reserved.

Numerical simulation of magnetic interactions in polycrystalline YFeO3

The magnetic behavior of polycrystalline yttrium orthoferrite was studied from the experimental and theoretical points of view. Magnetization measurements up to 170 kOe were carried out on a single-phase YFeO3 sample synthesized from heterobimetallic alkoxides. The complex interplay between weak-ferromagnetic and antiferromagnetic interactions, observed in the experimental M(H) curves, was successfully simulated by locally minimizing the magnetic energy of two interacting Fe sublattices. The resulting values of exchange field (H-E = 5590 kOe), anisotropy field (H-A = 0.5 kOe) and Dzyaloshinsky-Moriya antisymmetric field (H-D = 149 kOe) are in good agreement with previous reports on this system. (C) 2007 Elsevier B.V. All rights reserved.

Investigation of the Photodynamic Effects of Curcumin Against Candida albicans

This study describes the association of curcumin with light emitting diode (LED) for the inactivation of Candida albicans. Suspensions of Candida were treated with nine curcumin concentrations and exposed to LED at different fluences. The protocol that showed the best outcomes for Candida inactivation was selected to evaluate the effect of the preirradiation time (PIT) on photodynamic therapy (PDT) effectiveness, the uptake of curcumin by C. albicans cells and the possible involvement of singlet oxygen in the photodynamic action. Curcumin-mediated PDT was also assessed against biofilms. In addition to the microbiological experiments, similar protocols were tested on a macrophage cell line and the effect was evaluated by Methyltetrazolium assay (MTT) and SEM analysis. The optical properties of curcumin were investigated as a function of illumination fluence. When compared with the control group, a statistically significant reduction in C. albicans viability was observed after PDT (P < 0.05), for both planktonic and biofilm cultures. Photodynamic effect was greatly increased with the presence of curcumin in the surrounding media and the PIT of 20 min improved PDT effectiveness against biofilms. Although PDT was phototoxic to macrophages, the therapy was more effective in inactivating the yeast cell than the defense cell. The spectral changes showed a high photobleaching rate of curcumin.

Spectroscopic features of erbium-doped CaM2O6 (M = Nb, Ta) single crystal fibers grown by the laser-heated pedestal growth technique

Erbium-doped single crystal fibers, with low phonon energy and fairly high absorption and emission cross sections are interesting laser active media, for compact, near-infrared and/or upconversion lasers. In this work, high optical quality Er3+-doped CaNb2O6 and CaTa2O6 single crystal fibers were successfully grown by the versatile laser-heated pedestal growth technique, and characterized from the structural and spectroscopic points of view. The results indicate that these crystal fiber compositions, which had not been explored so far, offer potential applications, not only as laser active media, but also in other optical devices. (c) 2007 Elsevier B.V. All rights reserved.

Increased Viability of Odontoblast-Like Cells Subjected to Low-Level Laser Irradiation

Studies have shown that the increase of cell metabolism depends on the low level laser therapy (LLLT) parameters used to irradiate the cells. However, the optimal laser dose to up-regulate pulp cell activity remains unknown. Consequently, the aim of this study was to evaluate the metabolic response of odontoblast-like cells (MDPC-23) exposed to different LLLT doses. Cells at 20000 cells/cm(2) were seeded in 24-well plates using plain culture medium (DMEM) and were incubated in a humidified incubator with 5% CO(2) at 37 degrees C. After 24 h, the culture medium was replaced by fresh DMEM supplemented with 5% (stress by nutritional deficit) or 10% fetal bovine serum (FBS). The cells were exposed to different laser doses from a near infrared diode laser prototype designed to provide a uniform irradiation of the wells. The experimental groups were: G1: 1.5 J/cm(2) + 5% FBS; G2: 1.5 J/cm(2) + 10% FBS; G3: 5 J/cm(2) + 5% FBS; G4: 5 J/cm(2) + 10% FBS; G5: 19 J/cm(2) + 5% FBS; G6: 19 J/cm(2) + 10% FBS. LLLT was performed in 3 consecutive irradiation cycles with a 24-hour interval. Non-irradiated cells cultured in DMEM supplemented with either 5 or 10% FBS served as control groups. The analysis of the metabolic response was performed by the MTT assay 3 h after the last irradiation. G1 presented an increase in SDH enzyme activity and differed significantly (Mann-Whitney test, p < 0.05) from the other groups. Analysis by scanning electron microscopy showed normal cell morphology in all groups. Under the tested conditions, LLLT stimulated the metabolic activity of MDPC-23 cultured in DMEM supplemented with 5% FBS and exposed to a laser dose of 1.5 J/cm(2). These findings are relevant for further studies on the action of near infrared lasers on cells with odontoblast phenotype.

Task assignment optimization in SAP Extended WarehouseManagement

Nowadays in the world of mass consumption there is big demand for distributioncenters of bigger size. Managing such a center is a very complex and difficult taskregarding to the different processes and factors in a usual warehouse when we want tominimize the labor costs. Most of the workers’ working time is spent with travelingbetween source and destination points which cause deadheading. Even if a worker knowsthe structure of a warehouse well and because of that he or she can find the shortest pathbetween two points, it is still not guaranteed that there won’t be long traveling timebetween the locations of two consecutive tasks. We need optimal assignments betweentasks and workers.In the scientific literature Generalized Assignment Problem (GAP) is a wellknownproblem which deals with the assignment of m workers to n tasks consideringseveral constraints. The primary purpose of my thesis project was to choose a heuristics(genetic algorithm, tabu search or ant colony optimization) to be implemented into SAPExtended Warehouse Management (SAP EWM) by with task assignment will be moreeffective between tasks and resources.After system analysis I had to realize that due different constraints and businessdemands only 1:1 assingments are allowed in SAP EWM. Because of that I had to use adifferent and simpler approach – instead of the introduced heuristics – which could gainbetter assignments during the test phase in several cases. In the thesis I described indetails what ware the most important questions and problems which emerged during theplanning of my optimized assignment method.

How do different densities in a network affect the optimal location of service centers?

The p-median problem is often used to locate p service centers by minimizing their distances to a geographically distributed demand (n). The optimal locations are sensitive to geographical context such as road network and demand points especially when they are asymmetrically distributed in the plane. Most studies focus on evaluating performances of the p-median model when p and n vary. To our knowledge this is not a very well-studied problem when the road network is alternated especially when it is applied in a real world context. The aim in this study is to analyze how the optimal location solutions vary, using the p-median model, when the density in the road network is alternated. The investigation is conducted by the means of a case study in a region in Sweden with an asymmetrically distributed population (15,000 weighted demand points), Dalecarlia. To locate 5 to 50 service centers we use the national transport administrations official road network (NVDB). The road network consists of 1.5 million nodes. To find the optimal location we start with 500 candidate nodes in the network and increase the number of candidate nodes in steps up to 67,000. To find the optimal solution we use a simulated annealing algorithm with adaptive tuning of the temperature. The results show that there is a limited improvement in the optimal solutions when nodes in the road network increase and p is low. When p is high the improvements are larger. The results also show that choice of the best network depends on p. The larger p the larger density of the network is needed. 

Sympatistress : En kvalitativ intervjustudie om socialarbetares upplevelser av sekundär traumatisk stress och utbrändhet

The purpose of the study is to investigate social workers experiences of compassion fatigue as well as their thoughts about health and risk factors in the area. The method used is a qualitative interview study in which eight social workers, investigating child welfare matters, were individually interviewed. The study shows that most of the social workers describe their own experiences of burnout but not of secondary traumatic stress. The most important support for not suffer from compassion fatigue is to be supported and the possibility to ventilate with colleagues and managers. However, the social workers consider that the risk of burnout is primarily due to a heavy workload in terms of the number of cases and high staff turnover. Finally, the study indicates that social workers do not have experience of secondary traumatic stress because they are using tools that prevent this. However, the risk of experiencing burnout is high since they have not found strategies for managing workplace stress.

A implantação da metodologia TPM num equipamento piloto na Adria Alimentos do Brasil Ltda.

A melhoria nos sistemas de manutenção é cada dia mais importante para o aprimoramento das atividades de uma empresa, tanto na área de produção como em outros setores. Pode-se afirmar, então, que uma boa sistemática de manutenção colabora para que a empresa cumpra suas funções em relação à confiabilidade, flexibilidade, rapidez, qualidade, mantendo custos competitivos. O presente trabalho analisa, de acordo com um prisma teórico e prático, um esforço de implantação da Manutenção Produtiva Total (TPM-“Total Productive Maintenance”). Ele tem como principal objetivo descrever e discutir a implantação da TPM em uma empresa fabricante de massas e biscoitos. Em um primeiro momento, a implantação aconteceu em uma linha piloto. O ponto de partida foi a apresentação da TPM com seus passos para implantação e pilares que sustentam esta ferramenta. Na seqüência, descreve-se como aconteceu a implantação desta sistemática na linha piloto da empresa, discutindo as dificuldades, vantagens e desvantagens percebidas. As conclusões do trabalho apontam para resultados percebidos na linha piloto, onde a implantação ocorreu, possibilitando a percepção de melhorias para a empresa e para seus colaboradores. Foram observadas melhorias tanto no que concerne à manutenção dos equipamentos quanto ao envolvimento das pessoas em todo o processo.

Espelhos partidos : leituras e releituras da lenda heróica dos atridas

O trabalho foi desenvolvido analisando-se a lenda heróica da família dos Atridas, através da trilogia grega Orestéia, de Ésquilo, relacionando-a com Les mouches, de Sartre, e com Électre, de Giraudoux, comparando-as também com as duas Electra, a de Sófocles e a de Eurípides, partindo da análise do “texto como produtividade”, segundo Roland Barthes, que trabalha a reescritura do texto realizada pelo leitor. Os textos escolhidos foram produzidos e encenados em momentos de guerra ou de sua iminência e, através do estudo dos ordenamentos jurídicos vigentes em cada época, foi possível comprovar que, na Atenas do século V, ocorre a construção do conceito de responsabilidade individual, superando-se a imposição da punição aos familiares e à descendência do criminoso, enquanto que na França ocupada pelo exército nazista ocorre o inverso: a responsabilidade pelos assassinatos cometidos pela Resistência é atribuída a toda a comunidade. Confrontamos as relações de poder engendradas e expostas nos textos, refletindo as que estavam ocorrendo no contexto histórico-político, concluindo que a tragédia grega se inseriu como mediadora da realidade político-social da polis, ao contrário das releituras francesas, que tinham uma inserção periférica na sociedade francesa de 1937 a 1944. É em busca de um sentimento de continuidade e de transcendência que ocorre o retorno às tragédias gregas e às suas releituras, visto que narram lendas heróicas que relembram, mesmo ao homem do século XXI, sua mortalidade e sua incapacidade de prever os desdobramentos de suas ações.

Diagnóstico das micro e pequenas empresas da cadeia produtiva moveleira da serra gaúcha : importância para o desenvolvimento setorial

The increasing of afluence demands the companies to be competitive and have a deep knowledge about the area wich they are participating. Through the search of management and produtive information, and the analisys of internal and external information, the company could identify strong and weak points , threats and oportunities, alowing the obtaince of competitive advantages. This research shows the result of a close search study about the usage of strategic planning and management technics, setting in evidence the necessity of micro and small furniture companies and furniture supply chain, represented in this case by sub-contract companies. Still looking to accentuate the importance that this study will represent to the setorial development, specially to the furniture companies wich have a big importance due to the report of small utilization of management technics in the sub-contract companies. Through analisys, it was possible to find out some common caracteristics in all 171 conmpanies evaluated, wich are showing likely 'sinalization', such as: - lower level os scholarship (96,5% elementary school, 3% until high school, 0,5% university/college graduration); - external market from Brazilian MPE¿s (5% export products to Mercosul and just 1% export products to Latin America, absenting exportations to other markets); - carefree with modern technics of management, certificates ISO 9000, 14000, MRP, CQT, among others; - carefree with strategic planning; - lower utilization of operacionl procedures, rules and function description; - ignoring the participating of market; - lower utilization of human resources index as a management form; - Small utilization of costs tabs (31%), with a small informatization level (8%) and apllying with non-management form; - low utilization of quality statistics (4%), re-working index (9%), among others. In syntesis, the basis expose that the great marjority of companies don¿t have knowledge about planning and the modern technics of management.