Percepção de profissionais atuantes em contabilidade pública sobre a Proposta Nacional de Conteúdos do Conselho Federal de Contabilidade para a disciplina Contabilidade Pública : uma análise com foco na formação profissional.

A evolução da sociedade e da economia requer adaptações necessárias dos profissionais visando atender uma nova demanda do mercado e novas exigências sociais. A contabilidade é uma ciência que acompanha esta evolução. Desta forma, os profissionais da área devem se adequar às novas necessidades, assim como os cursos de graduação. Neste sentido, esta pesquisa teve por objetivo avaliar, se há relação entre os conteúdos sugeridos pelo CFC para a disciplina de contabilidade pública e a prática profissional na visão dos contadores que atuam na área. Para isto foi realizada uma pesquisa descritiva, com a adoção do método quantiqualitativo no tratamento dos dados. Os dados foram obtidos através de um questionário auto-aplicável a um grupo de participantes de dois eventos importantes para contabilidade pública no ano de 2010, o que gerou uma amostra de 156 contadores da área pública respondentes da pesquisa. Os resultados mostram que 52% dos profissionais acreditam que os conteúdos propostos pelo CFC para compor esta disciplina são suficientes para um bom exercício da profissão e que estes devem ser tratados com grande profundidade na graduação, sendo que os que acreditam nesta assertiva completamente são 35% dos entrevistados. Desta forma, observa-se a relação dos conteúdos sugeridos pelo CFC e a prática profissional. Entretanto, 52% dos respondentes acreditam que alguns detalhes deveriam ser ajustados nestes conteúdos mínimos, o que gera a necessidade de uma revisão do currículo desta disciplina.

椭偏仪的研究进展

主要介绍了椭偏仪的测量原理，比较了不同结构的椭偏仪，并根据具体应用需求介绍了椭偏光谱仪、红外椭偏光谱仪、成像椭偏仪和广义椭偏仪，分析了椭偏仪的数据处理过程，最后展望了椭偏仪的发展趋势。

双光栅并联匹配解调技术的工程化研究

在分析和综合其他数据处理方案优缺点的基础上,提出了一种基于分区查表法的有效数据处理方案.该方案先确定待处理的电压商值在三段近似线性曲线上所属区域,再执行查表法将其和微应变量一一对应.这种处理方案不但解决了传统单匹配解调技术中的双值和可测试范围小的问题,而且提高了测试准确度.根据实验结果,采用普通的光纤光栅对,系统可传感的应变范围可达525 με,准确度可达±1 με.

On a fiber grating sensor system with the capacity of cross-sensitivity discrimination

A novel fiber Bragg grating (FBG) sensor system based on an interrogating technique by two parallel matched gratings was designed and theoretically discussed. With an interrogation grating playing the role of temperature compensation grating simultaneously, the wavelength drifts induced by temperature and strain were discriminated. Additionally, the expressions of temperature and strain were deduced for our solution, and dual-value problem and cross sensitivity were solved synchronously through data processing. The influence of the FBG's parameters on the dynamic range and precision was discussed. Besides, the change of environment temperature cannot influence the dynamic range of the sensor system through temperature tuning. The system proposed in this paper will be of great significance to accelerate the real engineering applications of FBG sensing techniques. (c) 2007 Elsevier GmbH. All rights reserved.

A mathematical and experimental investigation of microcycle spectral estimates of semiconductor flicker noise

The experimental portion of this thesis tries to estimate the density of the power spectrum of very low frequency semiconductor noise, from 10^-6.3 cps to 1. cps with a greater accuracy than that achieved in previous similar attempts: it is concluded that the spectrum is 1/f^α with α approximately 1.3 over most of the frequency range, but appearing to have a value of about 1 in the lowest decade. The noise sources are, among others, the first stage circuits of a grounded input silicon epitaxial operational amplifier. This thesis also investigates a peculiar form of stationarity which seems to distinguish flicker noise from other semiconductor noise.

In order to decrease by an order of magnitude the pernicious effects of temperature drifts, semiconductor "aging", and possible mechanical failures associated with prolonged periods of data taking, 10 independent noise sources were time-multiplexed and their spectral estimates were subsequently averaged. If the sources have similar spectra, it is demonstrated that this reduces the necessary data-taking time by a factor of 10 for a given accuracy.

In view of the measured high temperature sensitivity of the noise sources, it was necessary to combine the passive attenuation of a special-material container with active control. The noise sources were placed in a copper-epoxy container of high heat capacity and medium heat conductivity, and that container was immersed in a temperature controlled circulating ethylene-glycol bath.

Other spectra of interest, estimated from data taken concurrently with the semiconductor noise data were the spectra of the bath's controlled temperature, the semiconductor surface temperature, and the power supply voltage amplitude fluctuations. A brief description of the equipment constructed to obtain the aforementioned data is included.

The analytical portion of this work is concerned with the following questions: what is the best final spectral density estimate given 10 statistically independent ones of varying quality and magnitude? How can the Blackman and Tukey algorithm which is used for spectral estimation in this work be improved upon? How can non-equidistant sampling reduce data processing cost? Should one try to remove common trands shared by supposedly statistically independent noise sources and, if so, what are the mathematical difficulties involved? What is a physically plausible mathematical model that can account for flicker noise and what are the mathematical implications on its statistical properties? Finally, the variance of the spectral estimate obtained through the Blackman/Tukey algorithm is analyzed in greater detail; the variance is shown to diverge for α ≥ 1 in an assumed power spectrum of k/|f|^α, unless the assumed spectrum is "truncated".

Some engineering issues of an FBG sensor with the dual gratings parallel matched interrogation method

The key issues of engineering application of the dual gratings parallel matched interrogation method are expanding the measurable range, improving the usability, and lowering the cost by adopting a compact and simple setup based on existing conditions and improving the precision of the data-processing scheme. A credible and effective data-processing scheme based on a novel divisional look-up table is proposed based on the advantages of other schemes. Any undetermined data is belonged to a certain section, which can be confirmed at first, then it can be looked up in the table to correspond to microstrain by the scheme. It not only solves inherent problems of the traditional one (double value and small measurable range) but also enhances the precision, which improves the performance of the system. From the experimental results, the measurable range of the system is 525 mu epsilon, and the precision is +/- 1 mu epsilon based on normal matched gratings. The system works in real time, which is competent for most engineering measurement requirements. (C) 2007 Elsevier GmbH. All rights reserved.

Elimination of zero-order diffraction in digital holography

A simple method to suppress the zero-order diffraction in the reconstructed image of digital holography is presented. In this method, the Laplacian of a detected hologram is used instead of the hologram itself for numerical reconstruction by computing the discrete Fresnel integral. This method can significantly improve the image quality and give better resolution and higher accuracy of the reconstructed image. The main advantages of this method are its simplicity in experimental requirements and convenience in data processing. (C) 2002 Society of Photo-optical Instrumentation Engineers.

Stability analysis of RF amplifiers based on MIMO pole-zero identification

Spurious oscillations are one of the principal issues faced by microwave and RF circuit designers. The rigorous detection of instabilities or the characterization of measured spurious oscillations is still an ongoing challenge. This project aims to create a new stability analysis CAD program that tackles this chal- lenge. Multiple Input Multiple Output (MIMO) pole-zero identification analysis is introduced on the program as a way to create new methods to automate the stability analysis process and to help designers comprehend the obtained results and prevent incorrect interpretations. The MIMO nature of the analysis contributes to eliminate possible controllability and observability losses and helps differentiate mathematical and physical quasi-cancellations, products of overmodeling. The created program reads Single Input Single Output (SISO) or MIMO frequency response data, and determines the corresponding continuous transfer functions with Vector Fitting. Once the transfer function is calculated, the corresponding pole/zero diagram is mapped enabling the designers to analyze the stability of an amplifier. Three data processing methods are introduced, two of which consist of pole/zero elimina- tions and the latter one on determining the critical nodes of an amplifier. The first pole/zero elimination method is based on eliminating non resonant poles, whilst the second method eliminates the poles with small residue by assuming that their effect on the dynamics of a system is small or non-existent. The critical node detection is also based on the residues; the node at which the effect of a pole on the dynamics is highest is defined as the critical node. In order to evaluate and check the efficiency of the created program, it is compared via examples with another existing commercial stability analysis tool (STAN tool). In this report, the newly created tool is proved to be as rigorous as STAN for detecting instabilities. Additionally, it is determined that the MIMO analysis is a very profitable addition to stability analysis, since it helps to eliminate possible problems of loss of controllability, observability and overmodeling.

ICF中可调法布里-珀罗滤波器间距稳定度研究

在神光Ⅱ第9路ICF高功率激光装置中，采用可调法布里-珀罗（F-P）滤波器对幅度调制效应进行补偿，根据补偿装置的技术要求，提出-种应用nm量级精度的电容式位移传感器对可调F-P滤波器间距稳定度进行监控的系统，详细论述了监控系统的结构与工作原理。给出了电容式位移传感器的驱动电路及数据处理与控制软件的设计方案，并对电容式位移传感器的精度进行了标定。实验结果表明，该位移监控系统能够使可调F—P滤波器的间距稳定度保持在15nm／h以内，使幅度调制效应的调制深度优于4％。

大口径八边形钕玻璃片支撑系统的光机集成分析

控制由机械装夹方式所引入的波前畸变以提高惯性约束聚变(ICF)输出光束的质量，是在大口径钕玻璃片主放大器结构设计中必须考虑的。提出了一种新的有限元变形结果与光学元件面形畸变之间的数据处理方式，并与传统方式进行了对比。基于新的数据处理接口，利用光机集成分析方法对大口径八边形钕玻璃片的支撑系统结构设计参数进行优化。优化的结果保证了由支撑系统引起的透过波前畸变小于十分之一波长，同时波前畸变与设计参数变动的相关性最小。

Aplicação da metodologia de GPR (Radar de Penetração no Solo) com tratamento no programa Reflexw dos cordões cenozóicos da planície costeira de Itaguaí, Rio de Janeiro

Esta pesquisa investigou a formação de depósitos arenosos localizados na planície costeira da Baixada de Sepetiba, em Itaguaí, estado do Rio de Janeiro. A deposição sedimentar e a evolução desta área, na Baixada de Sepetiba tem sido estudada nas três últimas décadas, principalmente, porque é um ambiente de depósitos arenosos antigo de idade Holocênica a Pleistocênica que corresponde a uma linha de praia, originada com eventos transgressivos e/ou regressivos que tiveram seu ápice durante o Quaternário. A metodologia de Radar de Penetração no Solo (GPR) é usada, principalmente nos casos de trabalho em que se estuda um ambiente costeiro arenoso. Este campo da Geofísica tem sido usado para examinar características, tais como: a espessura de depósitos arenosos, a profundidade de um aqüífero, a detecção de uma rocha ou um aqüífero, e determina a direção de progradação. Esta pesquisa usa técnicas de radar de penetração no solo (GPR) para analisar as estruturas, em subsuperfície desde que o ambiente estudado seja definido como linha de costa, as margens de uma lagoa mixohalina, chamada Baía de Sepetiba. Neste trabalho realizamos um total de 11 perfis, que foram processados pelo software ReflexWin. Durante o processamento do dado aplicamos alguns filtros, tais como: subtract-mean (dewow), bandpassfrequency e ganhos. E as melhores imagens dos perfis foram realizadas usando-se uma antena de 200 MHz (canal 1) e outra antena de 80 MHz. Neste caso, obtivemos imagens de alta resolução a uma profundidade de até 25 metros.

A database for the industrial trawl fishery of Cote d'Ivoire

Fishery statistics for the industrial trawl fishery of Cote d'Ivoire have been well documented since 1968. However, data processing has changed significantly with time and some of the data files have been lost. In 1997, the Centre de Recherches Oceanologiques d'Abidjan decided to retrieve and process all trawl data available from different sources. This paper gives an overview of the database covering the period 1968 to 1997 and describes its coverage, format, structure and use. The database was developed using MS ACCESS and is a powerful tool for storing information about this fishery, and for analysis of its dynamics over a period of 30 years.

植物形态学信息处理的研究

从计算机技术的角度出发，对植物形态学信息处理和应用，构成本文的思想，文中简略同顾了植物形态学术语的标准化的历史发展过程，对当前世界范围内在此领域的工作也作了概要般的总结，论述了计算机技术用十植物学应用和研究的重要性并提出了我国在此领域内开展工作的紧迫性和必要性。计算机的资源限制及植物信息特有的复杂性是这一领域发展的困难。因此，如何贮存植物信息?如何操作加工应用？才能充分利用计算机资源和植物信息资源成为本领域的核心问题。 本文基于上面的考虑，对植物形态学信息从基本的信息单位植物形态学术语出发，探求其分类结构，并从计算机技术的编码理论方面进行探讨．力图求得一个标准化的植物形态学描述分类群的术语编码集，提供一种实现描述的方法，并试验性地给出一种描述规范和格式，简单讨论一下实现语言处理，机器鉴定、数量分类的可能性，最后简单分析和对比了本工作和国际上的类似工作，并对本领域进行了简单的展望。

Avaliação dos consumos de materiais estratégicos para a conservação dos engenhos de pesca artesanal de Moçambique e Estudos de constituiçāo tipologia e distribuiçāo de alguns engenhos de pesca artesanal de Moçambique

This technical report comprises two different studies in terms of their conclusions, but based on the same field surveys: “Yearly consumption evaluation of the strategic materials for the artisanal fisheries of Mozambique” and “Constitution, typology and distribution studies of the Mozambican artisanal fishing gears”. In the first of the above studies, the amount of the materials found in each gear, the number of such gears and the wear factor “r” are subject to a computed data processing, producing the following outputs: list of materials demanded in each Mozambican fishing relevant province; list of materials demanded in the whole Mozambican territory. In the second study the observed gears constitutions are analysed and differences and similitudes among them are searched. The details of maneuver and productivity are referred as well. Attention is drawn to the fact that observations did not take place on the whole Mozambican territory, even not in the most representative but in some considerably important fishing centers with reasonable safety and connection facilities. About the first study, when it was not possible to reach such considerably important centers the determination of the approximate picture of them has been achieved by verbal information of people knowing them very well and by the sources referred here in after. Concerning the second study inferences have not been made. Although a limited number of samples has been collected, the accuracy of it has been checked by inquiry. Speculations have been developed only on observed cases. The surveys have been made by a team, assigned by the directors of UD-PPE and Equipesca, under author’s coordination.