722 resultados para Expenses


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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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Utility companies provide electricity to a large number of consumers. These companies need to have an accurate forecast of the next day electricity demand. Any forecast errors will result in either reliability issues or increased costs for the company. Because of the widespread roll-out of smart meters, a large amount of high resolution consumption data is now accessible which was not available in the past. This new data can be used to improve the load forecast and as a result increase the reliability and decrease the expenses of electricity providers. In this paper, a number of methods for improving load forecast using smart meter data are discussed. In these methods, consumers are first divided into a number of clusters. Then a neural network is trained for each cluster and forecasts of these networks are added together in order to form the prediction for the aggregated load. In this paper, it is demonstrated that clustering increases the forecast accuracy significantly. Criteria used for grouping consumers play an important role in this process. In this work, three different feature selection methods for clustering consumers are explained and the effect of feature extraction methods on forecast error is investigated.

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Governmental and private programs that pay next of kin who give permission for the removal of their deceased relative's organs for transplantation exist in a number of countries. Such payments, which may be given to the relatives or paid directly for funeral expenses or hospital bills unrelated to being a donor, aim to increase the rate of donation. The Declaration of Istanbul Custodian Group-in alignment with the World Health Organization Guiding Principles and the Council of Europe Convention Against Trafficking in Human Organs-has adopted a new policy statement opposing such practices.Payment programs are unwise because they produce a lower rate of donations than in countries with voluntary, unpaid programs; associate deceased donation with being poor and marginal in society; undermine public trust in the determination of death; and raise doubts about fair allocation of organs. Most important, allowing families to receive money for donation from a deceased person, who is at no risk of harm, will make it impossible to sustain prohibitions on paying living donors, who are at risk.Payment programs are also unethical. Tying coverage for funeral expenses or healthcare costs to a family allowing organs to be procured is exploitative, not "charitable." Using payment to overcome reluctance to donate based on cultural or religious beliefs especially offends principles of liberty and dignity. Finally, while it is appropriate to make donation "financially neutral"-by reimbursing the added medical costs of evaluating and maintaining a patient as a potential donor-such reimbursement may never be conditioned on a family agreeing to donate.

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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.

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101 Ways to Save Money on Your Tax – Legally! is the Australian taxpayer's essential guide to maximising returns. Comprehensively updated for 2016-2017, this indispensable resource explains all of the changes to the May 2016 budget to help you pay what you owe and not a penny more. You'll find answers to common questions, tax traps to avoid and plenty of tips from Mr. Taxman himself that can save you hundreds or even thousands of dollars! Leverage your business, education, family, property, medical expenses, levies, shares and superannuation to get the tax return you deserve – and are fully entitled to under Australian law. You'll also find expert advice for tax-effective investments, tax planning and how to find a great accountant, so you can position yourself for an even bigger return next year!

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101 Ways to Save Money on Your Tax–Legally! 2015–2016 sheds light on how you can increase your tax return by maximising your deductions. This practical guide explores how individual, family, property, education, employment, small business, investment property, shares, superannuation, medical expenses, levies, and other deductions can be leveraged to ensure that you receive the tax return you deserve—and that you do not overpay the government. You'll also get advice regarding tax-effective investments, tax planning, and the best way to go about finding a great accountant.Every year, you give a portion of your income to the government. While this money funds essentials like infrastructure, you certainly do not want to give more than you need to. This insightful guide provides you with the information necessary to ensure that you receive as much money back as possible on your tax return.Discover how you can maximise your deductions to increase your tax return—and get what you are entitled to back from the government each yearUnderstand the tax law changes from the May 2015 budgetAccess tips that assist you in planning and filing your taxes with your best interests in mindIdentify tax traps, and get answers to frequently asked questions101 Ways to Save Money on Your Tax–Legally! 2015–2016 is an essential resource for every Australian who pays taxes.

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This academic catalog contains a description of the Citadel, undergraduate curriculum, courses of study, financial aid, expenses, requirements for admission and academic calendar.

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This paper evaluates the performance of a survivorship bias-free data set of Portuguese funds investing in Euro-denominated bonds by using conditional models that consider the public information available to investors when the returns are generated. We find that bond funds underperform the market significantly and by an economically relevant magnitude. This underperformance cannot be explained by the expenses they charge. Our findings support the use of conditional performance evaluation models, since we find strong evidence of both time-varying risk and performance, dependent on the slope of the term structure and the inverse relative wealth variables. We also show that survivorship bias has a significant impact on performance estimates. Furthermore, during the European debt crisis, bond fund managers performed significantly better than in non-crisis periods and were able to achieve neutral performance. This improved performance throughout the crisis seems to be related to changes in funds’ investment styles.

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Esta tesis pretende demostrar y describir las diferentes características de los montacargas que existen en el mercado, teniendo en cuenta sus ventajas y desventajas, logrando como objetivo analizar la viabilidad de la implementación de los montacargas eléctricos en la industria colombiana a partir de la información brindada sobre las características esenciales de los montacargas eléctricos que hay en el mercado. Así mismo, se quiere mostrar que los montacargas eléctricos generan un ahorro sustancial en comparación con los montacargas convencionales que hay hoy en día en el mercado, logrando así que la industria colombiana reduzca sus gastos en un porcentaje mediante la implementación de las nuevas referencias de montacargas eléctricos los cuales serian una alternativa para las compañías colombianas. Mediante una detallada revisión conceptual, se mostrara la viabilidad de los montacargas eléctricos frente a los otros tipos de montacargas, teniendo como premisa el conocimiento de lo que hoy en día requieren las industrias colombianas, y cumpliendo así con una detallada comparación en donde se enfatice la diferenciación de los montacargas eléctricos con otros tipos que existen y se logre brindar una clara percepción de estos junto con las ventajas de estos vehículos para lograr así brindar mayor información a la industria colombiana sobre las ventajas de la implementación de los montacargas eléctricos en la industria colombiana.

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Introducción: El dolor lumbar y los desórdenes músculo esqueléticos comprometen la salud y la calidad de vida de los trabajadores, pueden poner en riesgo el futuro laboral de las personas. bjetivo: Estimar la prevalencia de dolor lumbar y los posibles factores biomecánicos asociados en el personal operativo y administrativo en una empresa manufacturera de jabón en Bogotá, en el año 2016 Metodología: Estudio de corte transversal donde se evaluó el riesgo biomecánico y la prevalencia del dolor lumbar en personal administrativo (138) y operativo (165); se utilizó como instrumento el ERGOPAR validado en España. Se revisó la asociación utilizando la prueba Chi Cuadrado de Pearson, con un nivel de significación α 0.05 Resultados: 303 trabajadores de una empresa manufacturera de jabón en Bogotá, donde predominó el género masculino (51,82%) y la población adulta media entre 30-39 años (57,42%). La prevalencia del dolor lumbar en la población fue de 61,39% (186). La edad no se asoció estadísticamente al dolor lumbar. Se encontró asociación estadística entre el síntoma dolor lumbar y extensión de cuello (p=0,05 OR1.95 IC 1.33-2.88), así como con agarrar o sujetar objetos (p= 0,036. OR 2.3 IC 1.59-3.51) y con las exigencias físicas laborales (p= 0.001 OR 1.99 IC 1.31-3.02). Conclusiones: La población estudiada presentó una alta prevalencia de dolor lumbar, con predominio en personal que realiza labores operativas, y del género femenino. La adopción de posturas de extensión del cuello y la sujeción o agarre de objetos son factores asociados directamente con la aparición de lumbalgia.

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Este análisis muestra detalladamente la línea de producción de la planta de Volkswagen, ubicada en México en el estado de Puebla. Se describe la capacidad operativa utilizada para satisfacer la demanda de la planta de producción de automóviles más grande de Latinoamérica, siendo clave para mantenerse en el mercado con estándares de calidad altos y contribuir al desarrollo de la economía del país. Asimismo, a nivel regional, esta planta se abastece de proveedores estratégicos ubicados en una zona cercana, ayudando a disminuir costos de transporte de piezas y tiempos de respuesta. Inicialmente se realiza una breve descripción del entorno económico de la empresa a nivel regional y del sector a nivel global para hacer énfasis en lo competitivo que es el mercado de la producción de automóviles. Posteriormente se describe la finalidad que tiene esta misión empresarial soportada por la Universidad del Rosario, donde se afianzan conocimientos importantes sobre un mercado de talla mundial. El siguiente aspecto es un diagnóstico de la empresa, donde se dan a conocer las marcas que hacen parte del grupo Volkswagen y la situación financiera que refleja la marca desde el 2012, revelando los ingresos obtenidos durante el período 2012-2014, gastos operacionales y factores que no se destacan positivamente como un flujo de caja negativo para el 2014. Posteriormente se plasman los conceptos teóricos necesarios para que el lector comprenda las variables inmersas en una planta de producción, destacando la teoría de colas y el diseño del layout de la empresa. Finalmente, se da una descripción detallada del proceso de producción en esta planta, donde se muestra la línea de producción, el ensamble y la importancia de un sistema operativo interno que depende principalmente de una alta inversión de tecnología e ingeniería que permite obtener un mayor beneficio en cada etapa del proceso.