953 resultados para Accounting data


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40 Echinococcus isolates from sheep and cattle in Southern Brazil were genetically analysed in order to obtain further data on the presence of different taxa of the Echinococcus granulosus complex. Differentiation was done using a PCR technique and sequencing of mitochondrial cytochrome c oxidase subunit 1 (CO1). Most samples (38) could be allocated to the sheep strain (G1) of E. granulosus, while two samples belonged to E. ortleppi, previously known as cattle strain (G5) of E. granulosus. Due to the shorter prepatent period in dogs of the latter taxon, this records have important implications for the design of control measures in this endemic region.

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Trabalho de Projecto apresentado como requisito parcial para obtenção do grau de Mestre em Estatística e Gestão de Informação.

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Project submitted as part requirement for the degree of Masters in English teaching,

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The incidence of Candida bloodstream infection has increased over the past years. In the Center-West region of Brazil, data on candidemia are scarce. This paper reports a retrospective analysis of 96 cases of Candida bloodstream infection at a Brazilian tertiary-care teaching hospital in the state of Mato Grosso do Sul, from January 1998 to December 2006. Demographic, clinical and laboratory data were collected from medical records and from the hospital's laboratory database. Patients' ages ranged from three days to 92 years, with 53 (55.2%) adults and 43 (44.8%) children. Of the latter, 25 (58.1%) were newborns. The risk conditions most often found were: long period of hospitalization, utilization of venous central catheter, and previous use of antibiotics. Fifty-eight (60.4%) patients died during the hospitalization period and eight (13.7%) of them died 30 days after the diagnosis of candidemia. Candida albicans (45.8%) was the most prevalent species, followed by C. parapsilosis (34.4%), C. tropicalis (14.6%) and C. glabrata (5.2%). This is the first report of Candida bloodstream infection in the state of Mato Grosso do Sul and it highlights the importance of considering the possibility of invasive Candida infection in patients exposed to risk factors, particularly among neonates and the elderly.

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Dissertação para obtenção do Grau de Mestre em Engenharia Informática

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We investigate whether the positive relation between accounting accruals and information asymmetry documented for U.S. stock markets also holds for European markets, considered as a whole and at the country level. This research is relevant because this relation is likely to be affected by differences in accounting standards used by companies for financial reporting, in the traditional use of the banking system or capital markets for firm financing, in legal systems and cultural environment. We find that in European stock markets discretionary accruals are positively related with the Corwin and Schultz high-low spread estimator used as a proxy for information asymmetry. Our results suggest that the earnings management component of accruals outweighs the informational component, but the significance of the relation varies across countries. Further, such association tends to be stronger for firms with the highest levels of positive discretionary accruals. Consistent with the evidence provided by the authors, our results also suggest that the high-low spread estimator is more efficient than the closing bid-ask spread when analysing the impact of information quality on information asymmetry.

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New arguments proving that successive (repeated) measurements have a memory and actually remember each other are presented. The recognition of this peculiarity can change essentially the existing paradigm associated with conventional observation in behavior of different complex systems and lead towards the application of an intermediate model (IM). This IM can provide a very accurate fit of the measured data in terms of the Prony's decomposition. This decomposition, in turn, contains a small set of the fitting parameters relatively to the number of initial data points and allows comparing the measured data in cases where the “best fit” model based on some specific physical principles is absent. As an example, we consider two X-ray diffractometers (defined in paper as A- (“cheap”) and B- (“expensive”) that are used after their proper calibration for the measuring of the same substance (corundum a-Al2O3). The amplitude-frequency response (AFR) obtained in the frame of the Prony's decomposition can be used for comparison of the spectra recorded from (A) and (B) - X-ray diffractometers (XRDs) for calibration and other practical purposes. We prove also that the Fourier decomposition can be adapted to “ideal” experiment without memory while the Prony's decomposition corresponds to real measurement and can be fitted in the frame of the IM in this case. New statistical parameters describing the properties of experimental equipment (irrespective to their internal “filling”) are found. The suggested approach is rather general and can be used for calibration and comparison of different complex dynamical systems in practical purposes.

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Dissertação para obtenção do Grau de Mestre em Engenharia Electrotécnica e de Computadores

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O presente trabalho tem como tema a Troca Electrónica de Dados (Electronic Data Interchange – EDI) transferência de dados estruturados, respeitando mensagens normalizadas estabelecidas, computador a computador, por meios electrónicos. Trocas entre computadores refere-se a trocas entre aplicações informáticas: por exemplo o sistema de encomendas envia ordens ao sistema central de controlo da produção, o qual então fará o envio da respectiva factura. O EDI aberto faz a troca electrónica de dados entre parceiros autónomos que se associaram para fazerem trocas de dados estruturados que são destinados a serem processados por programas de aplicações.

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This paper suggests that a convenient score test against non-nested alternatives can be constructed from the linear combination of the likelihood functions of the competing models. It is shown that this procedure is essentially a test for the correct specification of the conditional distribution of the variable of interest.

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Cloud data centers have been progressively adopted in different scenarios, as reflected in the execution of heterogeneous applications with diverse workloads and diverse quality of service (QoS) requirements. Virtual machine (VM) technology eases resource management in physical servers and helps cloud providers achieve goals such as optimization of energy consumption. However, the performance of an application running inside a VM is not guaranteed due to the interference among co-hosted workloads sharing the same physical resources. Moreover, the different types of co-hosted applications with diverse QoS requirements as well as the dynamic behavior of the cloud makes efficient provisioning of resources even more difficult and a challenging problem in cloud data centers. In this paper, we address the problem of resource allocation within a data center that runs different types of application workloads, particularly CPU- and network-intensive applications. To address these challenges, we propose an interference- and power-aware management mechanism that combines a performance deviation estimator and a scheduling algorithm to guide the resource allocation in virtualized environments. We conduct simulations by injecting synthetic workloads whose characteristics follow the last version of the Google Cloud tracelogs. The results indicate that our performance-enforcing strategy is able to fulfill contracted SLAs of real-world environments while reducing energy costs by as much as 21%.

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A adopção do Sistema de Normalização Contabilística constitui um marco muito importante na organização da contabilidade das empresas portuguesas. As inovações trazidas por este normativo e o maior pormenor de algumas matérias contabilísticas levam a que temáticas que eram pouco abordadas suscitem agora um maior interesse. Neste sentido, o presente trabalho, assente na Norma Contabilística e de Relato Financeiro (NCRF) 21, pretende demonstrar as alterações e melhorias trazidas por esta norma no reconhecimento e divulgação das provisões, passivos contingentes e activos contingentes, tendo como referências comparativas o anterior normativo contabilístico, o Plano Oficial de Contabilidade (POC). Através da presente dissertação pretende-se compreender a aplicação da norma ao nível do relato financeiro, através da análise dos Relatórios e Contas de 2010 e 2009 de empresas do sector da Construção. Pelo estudo realizado pode constatar-se que o cumprimento da NCRF 21 trouxe aperfeiçoamento no reconhecimento e divulgação das provisões, e principalmente na divulgação das contingências, praticamente omitidas com o POC. No entanto, deve destacar-se a subjectividade implícita nas provisões, sendo ainda, uma norma de difícil aplicação pela sua ambiguidade. Deve também realçar-se a importância da NCRF 3 - Adopção pela primeira vez das Normas Contabilísticas e de Relato Financeiro, que implicou uma reexpressão das contas de saldos de abertura em 2010 de acordo com o novo referencial contabilístico, o que obrigou as empresas a rever as provisões constituídas até à data Uma breve revisão bibliográfica referente ao tema da problemática fiscal foi ainda realizada.

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Dissertação para obtenção do Grau de Mestre em Lógica Computacional

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A pilot study aimed to introduce intraoperative monitoring of liver surgery using transoesophageal echocardiography (TEE) is described. A set of TEE measurements was established as a protocol, consisting of left atrial (LA) dimension at the aortic valve plane; mitral velocity flow integral, calculation of stroke volume and cardiac output (CO); mitral annular plane systolic excursion; finally, right atrial area. A total of 165 measurements (on 21 patients) were performed, 31 occurring during hypotension. The conclusions reached were during acute blood loss LA dimension changed earlier than CVP, and, in one patient, a dynamic left ventricular (LV) obstruction was observed; in 3 patients a transient LV systolic dysfunction was documented. The comparison between 39 CO paired measurements obtained by TEE and PiCCO2 revealed a statistically significant correlation (P < 0.001, r = 0.83). In this pilot study TEE successfully answered the questions raised by the anesthesiologists. Larger cohort studies are needed to address this issue.

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Dada a atual conjuntura económica internacional, a Economia Social tem vindo a aumentar consideravelmente a sua importância. Desta forma, torna-se importante conhecer o normativo contabilístico que é aplicado em Portugal. No caso concreto das Entidades do Setor Não Lucrativo, surgiu a necessidade de se encontrarem formas mais eficientes de gerir os recursos para dar resposta às necessidades sociais emergentes, e por isso, estas entidades foram, em 2011, enquadradas num novo contexto legal. O sucesso, o crescimento e a sobrevivência de uma entidade dependem da sua capacidade para gerar fluxos de caixa e/ou obter os recursos financeiros necessários ao desenvolvimento da sua atividade. Neste sentido, é a Demonstração de Fluxos de Caixa (DFC) que fornece aos seus utilizadores uma base para avaliar a capacidade da entidade gerar e utilizar os seus fluxos de caixa. Esta dissertação aborda uma área de estudo, ainda pouco investigada, a Economia Social e, em particular, as Instituições Particulares de Solidariedade Social (IPSS), sendo notório que o interesse por esta área tem vindo a acentuar-se nos últimos anos. Assim, fazendo o respetivo enquadramento teórico e normativo, avalia-se a importância da DFC, mais especificamente, a importância do relato dos fluxos nas IPSS. Para a realização desta dissertação, foi feita a análise em profundidade do relato da DFC nas IPSS, recorrendo à metodologia qualitativa, nomeadamente, à investigação descritiva, aos métodos e técnicas de recolha de dados, e, por último, à análise de conteúdo para tratar os dados qualitativos, tais como, as entrevistas. Para tratar alguns dados estatísticos foi utilizado o Microsoft Excel do Microsoft Office. A presente dissertação demonstra que o relato dos fluxos da DFC é extremamente importante, pois proporciona informação financeira que é importante no processo de tomada de decisão e na avaliação do desempenho financeiro das IPSS.