986 resultados para Capital budgeting method


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The choice of an information systems is a critical factor of success in an organization's performance, since, by involving multiple decision-makers, with often conflicting objectives, several alternatives with aggressive marketing, makes it particularly complex by the scope of a consensus. The main objective of this work is to make the analysis and selection of a information system to support the school management, pedagogical and administrative components, using a multicriteria decision aid system – MMASSITI – Multicriteria Method- ology to Support the Selection of Information Systems/Information Technologies – integrates a multicriteria model that seeks to provide a systematic approach in the process of choice of Information Systems, able to produce sustained recommendations concerning the decision scope. Its application to a case study has identi- fied the relevant factors in the selection process of school educational and management information system and get a solution that allows the decision maker’ to compare the quality of the various alternatives.

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One of the main problems of hyperspectral data analysis is the presence of mixed pixels due to the low spatial resolution of such images. Linear spectral unmixing aims at inferring pure spectral signatures and their fractions at each pixel of the scene. The huge data volumes acquired by hyperspectral sensors put stringent requirements on processing and unmixing methods. This letter proposes an efficient implementation of the method called simplex identification via split augmented Lagrangian (SISAL) which exploits the graphics processing unit (GPU) architecture at low level using Compute Unified Device Architecture. SISAL aims to identify the endmembers of a scene, i.e., is able to unmix hyperspectral data sets in which the pure pixel assumption is violated. The proposed implementation is performed in a pixel-by-pixel fashion using coalesced accesses to memory and exploiting shared memory to store temporary data. Furthermore, the kernels have been optimized to minimize the threads divergence, therefore achieving high GPU occupancy. The experimental results obtained for the simulated and real hyperspectral data sets reveal speedups up to 49 times, which demonstrates that the GPU implementation can significantly accelerate the method's execution over big data sets while maintaining the methods accuracy.

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Parallel hyperspectral unmixing problem is considered in this paper. A semisupervised approach is developed under the linear mixture model, where the abundance's physical constraints are taken into account. The proposed approach relies on the increasing availability of spectral libraries of materials measured on the ground instead of resorting to endmember extraction methods. Since Libraries are potentially very large and hyperspectral datasets are of high dimensionality a parallel implementation in a pixel-by-pixel fashion is derived to properly exploits the graphics processing units (GPU) architecture at low level, thus taking full advantage of the computational power of GPUs. Experimental results obtained for real hyperspectral datasets reveal significant speedup factors, up to 164 times, with regards to optimized serial implementation.

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Many Hyperspectral imagery applications require a response in real time or near-real time. To meet this requirement this paper proposes a parallel unmixing method developed for graphics processing units (GPU). This method is based on the vertex component analysis (VCA), which is a geometrical based method highly parallelizable. VCA is a very fast and accurate method that extracts endmember signatures from large hyperspectral datasets without the use of any a priori knowledge about the constituent spectra. Experimental results obtained for simulated and real hyperspectral datasets reveal considerable acceleration factors, up to 24 times.

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In this study, we sought to assess the applicability of GC–MS/MS for the identification and quantification of 36 pesticides in strawberry from integrated pest management (IPM) and organic farming (OF). Citrate versions of QuEChERS (quick, easy, cheap, effective, rugged and safe) using dispersive solid-phase extraction (d-SPE) and disposable pipette extraction (DPX) for cleanup were compared for pesticide extraction. For cleanup, a combination of MgSO4, primary secondary amine and C18 was used for both the versions. Significant differences were observed in recovery results between the two sample preparation versions (DPX and d-SPE). Overall, 86% of the pesticides achieved recoveries (three spiking levels 10, 50 and 200 µg/kg) in the range of 70–120%, with <13% RSD. The matrix effects were also evaluated in both the versions and in strawberries from different crop types. Although not evidencing significant differences between the two methodologies were observed, however, the DPX cleanup proved to be a faster technique and easy to execute. The results indicate that QuEChERS with d-SPE and DPX and GC–MS/MS analysis achieved reliable quantification and identification of 36 pesticide residues in strawberries from OF and IPM.

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A simple method of rubella antigen production by treatment with sodium desoxycholate for use in enzyme immunoassay (IMT-ELISA) is presented. When this assay was compared with a commercial test (Enzygnost-Rubella, Behring), in the study of 108 sera and 118 filter paper blood samples, 96.9% (219/226) overall agreement and correlation coefficient of 0.90 between absorbances were observed. Seven samples showed discordant results, negative by the commercial kit and positive by our test. Four of those 7 samples were available, being 3 positive by HI.

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Este trabalho tem como objetivo verificar os determinantes da estrutura de capital das empresas exportadoras portuguesas, comparando, sempre que possível, os resultados obtidos com outros trabalhos já desenvolvidos sobre o tema. Aplicando o Modelo dos Efeitos Fixos (MEF) a uma amostra de 7.001 empresas no período 2007-2013, concluiu-se que os determinantes com maior significância no nível de endividamento empresarial são: a rendibilidade, a dimensão, o crescimento e ainda os outros benefícos fiscais. Em relação às exportações, verificou-se através da variável dummy “exportar”, que o facto de as empresas terem exportações superiores a 10% das vendas totais, têm uma relação positiva com o endividamento de médio e longo prazo mas negativa com o endividamento de curto prazo. Perante estes resultados admitimos que as empresas exportadoras ao diversificarem (na fase inicial) o seu portfólio de clientes conseguem maiores níveis de cash-flows, o que as dispensa de algum endividamento de curto prazo, mas no médio e longo prazo as necessidades de investimento para fazer face a mercados muito competitivos está associada a um maior nível de endividamento. Relativamente à importância explicativa das variáveis “peso das vendas para o mercado comunitário” e “peso das vendas para o mercado extra comunitário”, curiosamente, apresentam resultados diferentes; o peso das vendas para o mercado extra comunitário não revela relação significativa com o endividamento mas já o peso das vendas para o mercado comunitário tem uma relação positiva com endividamento a curto prazo e negativa com o endividamento de médio e longo prazo.

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Faeces of 138 chickens were inoculated on Blaser agar plates. One set of plates was incubated in jars with CampyPak envelopes. The others were incubated in "Zip-lock" plastic bags (7 x X in.) and a microaerophilic atmosphere was generated exhaling into the "Zip-lock" plastic bag, after holding the breath for 20 sec. Then, the bag was pressed to evacuate its atmosphere, inflated again, and pressed (4 times), and finally sealed. Campylobacter was isolated from 127 (96.2%) of samples incubated in jars with gas generator envelopes and from 129 (98%) of the specimens incubated into the bags. The proposed methodology offers good savings for cost-conscious laboratories.

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Prevalence of Strongyloides stercoralis infection in three areas of Brazil was surveyed by a recently developed faecal culture method (an agar plate culture). The Strongyloides infection was confirmed in 11.3% of 432 subjects examined. The diagnostic efficacy of the agar plate culture was as high as 93.9% compared to only 28.5% and 26.5% by the Harada-Mori filter paper culture and faecal concentration methods, when faecal samples were examined simultaneously by these three methods. Among the 49 positive samples, about 60% were confirmed to be positive only by the agar plate culture. These results indicate that the agar plate culture is a sensitive new tool for the correct diagnosis of chronic Strongyloides infection.

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A single and practical method to slain Malassezia furfur and Corynebacterium minutissimum in lesions' scales is described. The scales are collected by pressing small pieces of scotch tape (about 4 cm lenght and 2 cm width) onto the lesions and following withdrawl the furfuraceous scales will remain on the glue side. These pieces are then immersed for some minutes in lactophenol-cotton blue stain. Following absorption of the stain the scales are washed in current water to remove the excess of blue stain, dried with filter paper, dehydrated via passage in two bottles containing absolute alcohol and then placed in xylene in a centrifugation tube. The xylene dissolves the scotch tape glue and the scales fall free in the tube. After centrifugation and decantation the scales concentrated on the bottom of the tube are collected with a platinum-loop, placed in Canada balsam on a microscopy slide and closed with a cover slip. The preparations are then ready to be submitted to microscopic examination. Other stains may also be used instead of lactophenol-cotton blue. This method is simple, easily performed, and offers good conditions to study these fungi as well as being useful for the diagnosis of the diseases that they cause.

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Sustainable Construction, Materials and Practice, p. 426-432

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We show here a simplified RT-PCR for identification of dengue virus types 1 and 2. Five dengue virus strains, isolated from Brazilian patients, and yellow fever vaccine 17DD as a negative control, were used in this study. C6/36 cells were infected and supernatants were collected after 7 days. The RT-PCR, done in a single reaction vessel, was carried out following a 1/10 dilution of virus in distilled water or in a detergent mixture containing Nonidet P40. The 50 µl assay reaction mixture included 50 pmol of specific primers amplifying a 482 base pair sequence for dengue type 1 and 210 base pair sequence for dengue type 2. In other assays, we used dengue virus consensus primers having maximum sequence similarity to the four serotypes, amplifying a 511 base pair sequence. The reaction mixture also contained 0.1 mM of the four deoxynucleoside triphosphates, 7.5 U of reverse transcriptase, 1U of thermostable Taq DNA polymerase. The mixture was incubated for 5 minutes at 37ºC for reverse transcription followed by 30 cycles of two-step PCR amplification (92ºC for 60 seconds, 53ºC for 60 seconds) with slow temperature increment. The PCR products were subjected to 1.7% agarose gel electrophoresis and visualized by UV light after staining with ethidium bromide solution. Low virus titer around 10 3, 6 TCID50/ml was detected by RT-PCR for dengue type 1. Specific DNA amplification was observed with all the Brazilian dengue strains by using dengue virus consensus primers. As compared to other RT-PCRs, this assay is less laborious, done in a shorter time, and has reduced risk of contamination

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The Basel Committee on Banking Supervision (BCBS) introduced new regulations for banking supervision in December 2010, better known as Basel III recommendations that aimed at guaranteeing the solidity of banks worldwide and the mitigation of new banking crises risks. The European Union transposed these directives through the Credit Review Directives IV (CRD IV). Portugal adopted CRD IV by a new decree-law no. 157/2014, on 24 th October 2014, enforced from 24 th November 2014. While individual banks have been given the option of using the internal ratings based method, this study analyses the compliance levels of all Portuguese banking institutions using the standard method, also prescribed by BCBS. Our results show that out of thirteen banks on 31-12-2013 only five banks were in a comfortable position and the remaining eight could not reach the minimum requirements set up by BCBS for 1-1-2014.