697 resultados para Expenses.


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La presente Tesis se basa en el Análisis de la Ejecución presupuestaria del Gobierno Autónomo Descentralizado de la Parroquia Checa en el periodo 2013, para establecer si el presupuesto fue ejecutado de acuerdo al Plan Operativo Anual y se cumplió con los objetivos y metas propuestas en este año. En el Capítulo 1 se estudia al Gobierno Autónomo Descentralizado de la Parroquia Checa su misión, visión, funciones, competencias, estructura orgánica y funcional, reglamento interno de la junta Parroquial. En el Capítulo 2 se hemos recolecta información conceptual para esta investigación sobre el presupuesto, principios presupuestarios y el ciclo presupuestario además de información basada en leyes como el Código Orgánico de Organización Territorial, Autonomía y Descentralización, La Constitución de la República, Normativa de Presupuesto, Tesorería. En el Capítulo 3 se realiza la aplicación práctica mediante indicadores de calidad y de Gestión Financiera de cada una de las partidas presupuestarias de ingresos y gastos establecidas en la ejecución Presupuestaria en el año 2013 y su respectivo análisis. En el Capítulo 4 tenemos las Conclusiones y Recomendaciones emitidas al Gobierno Autónomo Descentralizado de la Parroquia Checa sobre la gestión realizada después de haber aplicado los indicadores de calidad y de Gestión Financiera.

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Robot-Assisted Rehabilitation (RAR) is relevant for treating patients affected by nervous system injuries (e.g., stroke and spinal cord injury) -- The accurate estimation of the joint angles of the patient limbs in RAR is critical to assess the patient improvement -- The economical prevalent method to estimate the patient posture in Exoskeleton-based RAR is to approximate the limb joint angles with the ones of the Exoskeleton -- This approximation is rough since their kinematic structures differ -- Motion capture systems (MOCAPs) can improve the estimations, at the expenses of a considerable overload of the therapy setup -- Alternatively, the Extended Inverse Kinematics Posture Estimation (EIKPE) computational method models the limb and Exoskeleton as differing parallel kinematic chains -- EIKPE has been tested with single DOFmovements of the wrist and elbow joints -- This paper presents the assessment of EIKPEwith elbow-shoulder compoundmovements (i.e., object prehension) -- Ground-truth for estimation assessment is obtained from an optical MOCAP (not intended for the treatment stage) -- The assessment shows EIKPE rendering a good numerical approximation of the actual posture during the compoundmovement execution, especially for the shoulder joint angles -- This work opens the horizon for clinical studies with patient groups, Exoskeleton models, and movements types --

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The constant need to improve helicopter performance requires the optimization of existing and future rotor designs. A crucial indicator of rotor capability is hover performance, which depends on the near-body flow as well as the structure and strength of the tip vortices formed at the trailing edge of the blades. Computational Fluid Dynamics (CFD) solvers must balance computational expenses with preservation of the flow, and to limit computational expenses the mesh is often coarsened in the outer regions of the computational domain. This can lead to degradation of the vortex structures which compose the rotor wake. The current work conducts three-dimensional simulations using OVERTURNS, a three-dimensional structured grid solver that models the flow field using the Reynolds-Averaged Navier-Stokes equations. The S-76 rotor in hover was chosen as the test case for evaluating the OVERTURNS solver, focusing on methods to better preserve the rotor wake. Using the hover condition, various computational domains, spatial schemes, and boundary conditions were tested. Furthermore, a mesh adaption routine was implemented, allowing for the increased refinement of the mesh in areas of turbulent flow without the need to add points to the mesh. The adapted mesh was employed to conduct a sweep of collective pitch angles, comparing the resolved wake and integrated forces to existing computational and experimental results. The integrated thrust values saw very close agreement across all tested pitch angles, while the power was slightly over predicted, resulting in under prediction of the Figure of Merit. Meanwhile, the tip vortices have been preserved for multiple blade passages, indicating an improvement in vortex preservation when compared with previous work. Finally, further results from a single collective pitch case were presented to provide a more complete picture of the solver results.

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The creation of thermostable enzymes has wide-ranging applications in industrial, scientific, and pharmaceutical settings. As various stabilization techniques exist, it is often unclear how to best proceed. To this end, we have redesigned Cel5A (HjCel5A) from Hypocrea jecorina (anamorph Trichoderma reesei) to comparatively evaluate several significantly divergent stabilization methods: 1) consensus design, 2) core repacking, 3) helix dipole stabilization, 4) FoldX ΔΔG approximations, 5) Triad ΔΔG approximations, and 6) entropy reduction through backbone stabilization. As several of these techniques require structural data, we initially solved the first crystal structure of HjCel5A to 2.05 Å. Results from the stabilization experiments demonstrate that consensus design works best at accurately predicting highly stabilizing and active mutations. FoldX and helix dipole stabilization, however, also performed well. Both methods rely on structural data and can reveal non-conserved, structure-dependent mutations with high fidelity. HjCel5A is a prime target for stabilization. Capable of cleaving cellulose strands from agricultural waste into fermentable sugars, this protein functions as the primary endoglucanase in an organism commonly used in the sustainable biofuels industry. Creating a long-lived, highly active thermostable HjCel5A would allow cellulose hydrolysis to proceed more efficiently, lowering production expenses. We employed information gleaned during the survey of stabilization techniques to generate HjCel5A variants demonstrating a 12-15 °C increase in the temperature at which 50% of the total activity persists, an 11-14 °C increase in optimal operating temperature, and a 60% increase over the maximal amount of hydrolysis achievable using the wild type enzyme. We anticipate that our comparative analysis of stabilization methods will prove useful in future thermostabilization experiments.

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Este trabalho tem por objetivo analisar a sustentabilidade da Assistência na Doença aos Militares (ADM), enquanto sistema autofinanciável. O autofinanciamento da ADM, com recurso exclusivo aos descontos efetuados pelos beneficiários, está, aparentemente em contradição com as disposições legais associadas à condição militar e isenta o Estado das suas obrigações. Esta é uma temática atual, cuja análise justifica um tratamento específico e singular, em consonância com as particularidades da condição militar, devendo, por isso, ser ponderados os diversos fatores condicionantes. Assim, partindo das despesas processadas pela ADM face às fontes de financiamento existentes, tentamos responder à questão central formulada - “Em que medida a ADM é sustentável e autofinanciável, com recurso exclusivo aos descontos dos beneficiários?”. Analisamos também se o regime optativo coloca em causa a sustentabilidade da ADM e em que medida esta decisão é condicionada pela perceção de que as disposições legais, relativas à condição militar, estão ou não a ser cumpridas. Concluímos que a ADM não é um sistema autofinanciável com recurso exclusivo aos descontos dos beneficiários, pelo menos por agora, pois suporta despesas que não são sua responsabilidade. Verificamos também que a maioria dos inquiridos, em caso de regime optativo, optaria por não descontar para a ADM, considerando o desconto elevado. Abstract: The Self-financing of the assistance in disease to Military (ADM) , with exclusive resource at the beneficiaries discounts , is disassociated from the military condition and relieves the State of its obligations. This is a current topic, whose analysis justifies specific and unique treatment in consonance with the characteristics of the military condition and should therefore be considered the various conditioning factors. This work aims to analyze the ADM sustainability, while a self-financing system. Thus, based on the expenses processed by ADM, as compared with existing funding sources, we try to answer the central question formulated - "To what extent ADM is sustainable and self-financing, with exclusive resource at the discounts of beneficiaries?". We also analysed if the optional regime puts into question the sustainability of ADM and to what extent this decision is conditioned by the perception that the legal provisions relating to the military condition, are being met or not. We conclude that ADM is not a self-financing system, with exclusive resource at the discounts of beneficiaries, at least for now and that supports expenses that are not their responsibility. We also verified that the majority of the inquired, would choose not discount for ADM, if optional regime is available, and considers the discount high.

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Dissertação de Mestrado, Direção e Gestão Hoteleira, Escola Superior de Gestão, Hotelaria e Turismo, Universidade do Algarve, 2016

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O presente Trabalho de Investigação Aplicada intitulado “Forças Armadas de Cabo Verde. O impacto Económico e Financeiro da profissionalização das Forças Armadas”, surge no âmbito dos cursos ministrados na Academia Militar, e tem como objetivo principal estudar as Forças Armadas de Cabo Verde e identificar os impactos que a adoção de um modelo profissional pode ter no orçamento da Defesa. Este trabalho contém uma componente teórica que serve de sustentação à investigação, em que aborda aspetos importantes relativos à profissionalização das Forças Armadas, faz uma abordagem às Forças Armadas de Cabo Verde com base em legislação afeta às mesmas para se perceber quais os eventuais impactos que podem advir da adoção do modelo profissional, e as suas implicações no orçamento da Defesa Nacional. A segunda componente comporta uma pesquisa e recolha de dados e informação através de entrevistas que permitiram obter as conclusões e responder ao problema de estudo. Da análise teórica e dos dados recolhidos verifica-se que a adoção de um modelo profissional nas Forças Armadas de Cabo Verde implica uma alteração nos processos de recrutamento atualmente existente, estabelecendo requisitos para a entrada na Instituição Militar, tendo em conta as necessidades da mesma sendo que, a adoção deste modelo também tem implicações nos salários. Assim, concluímos que a adoção deste modelo implica uma alteração significativa no orçamento da Defesa, resultante do aumento dos gastos com o pessoal militar das Forças Armadas, e do maior investimento que deverá ser feito em tecnologias, na formação e treino dos quadros, pelo que o Estado deve encontrar formas para suportar tais custos. Também verifica-se que a adoção deste modelo permite uma redução da taxa de desemprego na sociedade, aumenta o poder de compra dos militares, contribuindo assim para a dinamização da economia, fornecendo ainda um clima de segurança favorecendo os investimentos, sendo por isso considerado uma mais-valia.

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En la presente investigación se evaluó el efecto de la levadura Saccharomyces cerevisiae adicionada a la dieta basal de terneros sobre la Condición Corporal (CC), Alzada, Ganancia Diaria de Peso (GDP), Parámetros Hematológicos y Metabólicos en terneros de reemplazo. Se realizó en la granja Nero de la Universidad de Cuenca con 18 terneros Holstein Friesian de 4 a 6 meses de edad, entre 100 a 200 kg/PV, criados en pastoreo, todos con las mismas condiciones de suplementación y manejo nutricional; divididos en dos grupos, un control T1 (n1=9) alimentados con dieta basal y un experimental T2 (n2=9) adicionado a la dieta 15 g/ternero/día de levadura. Se usó un diseño de bloques completamente al azar (DBA) y los resultados fueron analizados con el programa SPSS. El peso y alzada se registró semanalmente para evaluar su GDP (gramos) y talla (cm), respectivamente. La CC y los parámetros sanguíneos fueron realizados en 5 momentos. Los resultados de GDP y Alzada fueron analizados con las pruebas estadísticas de Shapiro – Wilk y Levene al 5%, al realizar el (ADEVA) no se encontró diferencias estadísticas. La variable CC presento diferencia significativa (p <0.05). Al analizar los parámetros hematológicos se encontró diferencia estadística en glucosa (p <0.05). En el análisis financiero, se apreció que el grupo control tiene un menor costo por Kg de peso producido 0,84 USD vs 0,96 USD del grupo experimental. En conclusión, se pone en manifiesto que el empleo de S. cerevisiae como aditivo nutricional de terneros de remplazo criados al pastoreo, puede constituir como una alternativa que incrementa los parámetros de salud expresados en glucosa y condición corporal

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En estos últimos años a raíz de la crisis económica que supuso una gran desaceleración económica, las entidades públicas han sufrido grandes cambios tanto en su situación económica como en la financiera teniendo que ajustar sus presupuestos. Este trabajo se basa en analizar la situación presupuestaria del Ayuntamiento de Bilbao en el periodo 2010-2013 mediante la recogida de datos económicos y analizando los presupuestos de gastos y de ingresos de dicha entidad. Para ello, se van a recoger los componentes del presupuesto: como se ha financiado (Clasificación Económica del Ingreso), la estrategia de actuación (Ejes Estratégicos), en que se ha utilizado el gasto (Clasificación Económica del Gasto) y para que se ha llevado a cabo (Clasificación Funcional del Gasto) y por ultimo quien ha ejecutado el gasto (Clasificación Orgánica). Además, se va a analizar la ejecución presupuestaria, el resultado presupuestario, el remanente de tesorería y la ejecución presupuestaria, así como otras variables presupuestarias.

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Dissertação (mestrado)—Universidade de Brasília, Faculdade UnB Planaltina, Programa de Pós-Graduação em Gestão Pública, Mestrado Profissional em Gestão Pública, 2016.

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This paper describes the sociodemographic characteristics, health status, and service use of centenarians living in the community and centenarians residing in an elder care facility/nursing home and examines their main differences. Participants were 140 centenarians from the population-based Oporto Centenarian Study (Mage = 101.2; SD = 1.6). Main findings revealed that the majority of the centenarians lived at home with their family members (57.9%). Increased health care needs, living alone, and family caregiving constraints were the most common reasons for entering a nursing home. Community-dwelling centenarians were cared for mostly by their children and were less dependent and in better cognitive health than those who resided in a nursing home. Differences were found in the pattern of health service use according to the centenarians' residence, ability to pay medical expenses, and dependency level. Findings highlight the need for an accurate assessment of caregiving support systems, particularly family intergenerational duties, and of the factors constraining the access and use of health and social services. Policy makers may be guided by the insights gained from this research and work toward improvement of support options and removal of barriers to service access.

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Objectives: Serra da Estrela native (SEN) breed of sheep is one of the most important in Portugal, standing responsible for the production of one of the most internationally recognized cheeses in the world, "Queijo Serra da Estrela” (protected designation of origin). One of the major risks to the sustainability of SEN dairy flocks if footrot, an infectious diseases that causes lameness, decrease in milk production, weight loss and decrease in fertility. The aim of this work was to determine which parameters become decisive for the appearance of footrot in SEN dairy flocks, while establishing associations with environmental and nutritional variables. Materials and Methods: The present study was carried out by performing an especially designed 27 multiple choice questionnaire, based on the underlying causes of lameness in livestock and in the clinical diagnosis performed by the vet techinichian of the clinical cases evaluated at the moment of the inquiry. The survey was performed during the execution of the oficial veterinary health program between February and September of 2014 by a veterinarian team from the Association of SEN Sheep Breeders (ANCOSE). The ovine producers (N=30, with a total of 1270 animals) were randomly selected from the extense area of production of “Queijo Serra da Estrela”. The parameters evaluated in the study were: season and consequent weather changes during the period of the study, floor types, hygiene conditions, bed types, the existence and use of footbaths, location of footbaths, foot trimming and foot hygiene procedures. After the construction of the database and using the Statistical Package for Social Sciences version 16.0 the frequency response for each item was calculated. Results: All SEN livestock producers are proactive in the treatment of lameness (70%). About 99.7% of lameness was related with footroot and most appeared in winter (36.7%). In some occasions there was not a specific season distribution (56.7% rainiest years). From the analyzed farms, 70% use straw as a floor bed, followed by bush (21%). 45.6% of animals were clinically diagnosed with footrot and were sheltered in straw floor. Bed quality is good in 40%, however frequent changes in the floor bed in the preceding 15 days had a higher rate of footroot diagnosed cases (33,23%) compared to monthly changes. Regarding sheepfold animal number, the distribution is proper in 36.7%, elevated in 30%, overcrowded in 6.7% and low in 23.3%. Clinically ill diagnosed animals in last category were the lowest observed (3%). Concerning hoof trimming, 76.7% trims while 23.3% reported not to perform that task. From those that perform trimming, 73.9% do it only when necessary, 21.7% at the time of clipping and 4.4% when the animal is affected. One curious result was that animals who perform trimming at clipping had higher footrot cases (52.6%), unlike those who trim only when necessary (40.2%) or even when animals are clinically ill (0.91%). Mostly all in the presence of footrot choose a local treatment (95.2%) using antibiotic sprays, instead of parenteral antibiotic treatment. Footbath is rarely used in the prevention (13.3%) of this disease and when it is misconceived (25%) and incorrectly formulated (100%). Conclusions: This study was the first performed in Portugal focusing footrot caracterization in native SEN flocks.Economic impact in SEN dairy flocks is atributed to factors such as direct decrease in milk and meat production,early slaughter of affected animals due to non responsive treatment and medical expenses.The most effective eradication method combines first of all the ability to understand the problems of SEN producers and implementation of preventive measures and treatment of footrot.Often linked to lack of formation, the advance age of portuguese producers the mentality and social factors block the advance of veterinarian intervention itself.

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Objectives: Serra da Estrela native (SEN) breed of sheep is one of the most important in Portugal, standing responsible for the production of one of the most internationally recognized cheeses in the world, "Queijo Serra da Estrela” (protected designation of origin). One of the major risks to the sustainability of SEN dairy flocks if footrot, an infectious diseases that causes lameness, decrease in milk production, weight loss and decrease in fertility.The aim of this work was to determine which parameters become decisive for the appearance of footrot in SEN dairy flocks, while establishing associations with environmental and nutritional variables. Materials and methods: The present study was carried out by performing an especially designed 27 multiple choice questionnaire, based on the underlying causes of lameness in livestock and in the clinical diagnosis performed by the vet techinichian of the clinical cases evaluated at the moment of the inquiry. The survey was performed during the execution of the oficial veterinary health program between February and September of 2014 by a veterinarian team from the Association of SEN Sheep Breeders (ANCOSE). The ovine producers (N=30, with a total of 1270 animals) were randomly selected from the extense area of production of “Queijo Serra da Estrela”. The parameters evaluated in the study were: season and consequent weather changes during the period of the study, floor types, hygiene conditions, bed types, the existence and use of footbaths, location of footbaths, foot trimming and foot hygiene procedures. After the construction of the database and using the Statistical Package for Social Sciences version 16.0 the frequency response for each item was calculated. Results: All SEN livestock producers are proactive in the treatment of lameness (70%). About 99.7% of lameness was related with footroot and most appeared in winter (36.7%). In some occasions there was not a specific season distribution (56.7% rainiest years). From the analyzed farms, 70% use straw as a floor bed, followed by bush (21%). 45.6% of animals were clinically diagnosed with footrot and were sheltered in straw floor. Bed quality is good in 40%, however frequent changes in the floor bed in the preceding 15 days had a higher rate of footroot diagnosed cases (33,23%) compared to monthly changes. Regarding sheepfold animal number, the distribution is proper in 36.7%, elevated in 30%, overcrowded in 6.7% and low in 23.3%. Clinically ill diagnosed animals in last category were the lowest observed (3%). Concerning hoof trimming, 76.7% trims while 23.3% reported not to perform that task. From those that perform trimming, 73.9% do it only when necessary, 21.7% at the time of clipping and 4.4% when the animal is affected. One curious result was that animals who perform trimming at clipping had higher footrot cases (52.6%), unlike those who trim only when necessary (40.2%) or even when animals are clinically ill (0.91%). Mostly all in the presence of footrot choose a local treatment (95.2%) using antibiotic sprays, instead of parenteral antibiotic treatment. Footbath is rarely used in the prevention (13.3%) of this disease and when it is misconceived (25%) and incorrectly formulated (100%). Conclusion: This study is the first performed in Portugal focusing on footrot caracterization in native SEN flocks. The economic impact in SEN dairy flocks is atributed to factors such as the direct decrease in milk and meat production, the early slaughter of affected animals due to a non responsive treatment, and medical expenses. The most effective eradication method combines first of all the ability to understand the problems of SEN producers and then the implementation of preventive measures and treatment of footrot. Often linked to the lack of formation, and the advanced age of portuguese producers, the mentality and social factors block the advance of veterinarian intervention itself.

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Thesis (Ph.D, Community Health & Epidemiology) -- Queen's University, 2016-10-03 22:59:05.858

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The damage Hurricane Sandy caused had far-reaching repercussions up and down the East Coast of the United States. Vast coastal flooding accompanied the storm, inundating homes, businesses, and utility and emergency facilities. Since the storm, projects to mitigate similar future floods have been scrutinized. Such projects not only need to keep out floodwaters but also be designed to withstand the effect that climate change might have on rising sea levels and increased flood risk. In this study, we develop an economic model to assess the costs and benefits of a berm (sea wall) to mitigate the effects of flooding from a large storm. We account for the lifecycle costs of the project, which include those for the upfront construction of the berm, ongoing maintenance, land acquisition, and wetland and recreation zone construction. Benefits of the project include avoided fatalities, avoided residential and commercial damages, avoided utility and municipal damages, recreational and health benefits, avoided debris removal expenses, and avoided loss of function of key transportation and commercial infrastructure located in the area. Our estimate of the beneficial effects of the berm includes ecosystem services from wetlands and health benefits to the surrounding community from a park and nature system constructed along the berm. To account for the effects of climate change and verify that the project will maintain its effectiveness over the long term, we allow the risk of flooding to increase over time. Over our 50-year time horizon, we double the risk of 100- and 500-year flood events to account for the effects of sea level rise on coastal flooding. Based on the economic analysis, the project is highly cost beneficial over its 50-year timeframe. This analysis demonstrates that climate change adaptation investments can be cost beneficial even though they mitigate the impacts of low-probability, high-consequence events.