O processo de harmonização contábil nos países do MERCOSUL: uma análise do processo de transição para as normas internacionais (IFRS)

Esta dissertação pretende fornecer uma contribuição acadêmica aos estudos sobre harmonização contábil em blocos econômicos. A pesquisa teve como objetivo analisar o processo de harmonização contábil nos seis países integrantes do MERCOSUL, após a refundação do IASB, em 2001. A metodologia do estudo tem caráter descritivo e natureza analítica, visando descrever as características qualitativas em relação aos aspectos contábeis e regulatórios dos países estudados. Foi realizada uma pesquisa documental em que foram analisados os relatórios sobre harmonização contábil no MERCOSUL e o método aplicado foi o de estudo de múltiplos casos. Os documentos analisados foram: (a) Report on the Observance of Standards and Codes Auditing and Accounting (ROSC A&A), do Banco Mundial; (b) relatório enviado pelos países ao IASB; (c) relatório enviado pelos países ao GLENIF, além das informações disponíveis nos sites oficiais dos próprios países. A pesquisa contribui para resgatar a história do processo de harmonização e alertar para os potenciais impactos das diferenças na preparação dos balanços das empresas que compõem o bloco.

An architecture design with data model for product recovery management systems

Due to concerns about environmental protection and resource utilization, product lifecycle management for end-of-life (EOL) has received increasing attention in many industrial sectors including manufacturing, maintenance/repair, and recycling/refurbishing of the product. To support these functions, crucial issues are studied to realize a product recovery management system (PRMS), including: (1) an architecture design for EOL services, such as remanufacturing and recycling; (2) a product data model required for EOL activity based on international standards; and (3) an infrastructure for information acquisition and mapping to product lifecycle information. The presented works are illustrated via a realistic scenario. © 2008 Elsevier B.V. All rights reserved.

远程数据库访问系统客户／服务器体系结构模型的设计与实现

远程数据库访问（ＲＤＡ）是ＯＳＩ应用层一个特别应用服务元素（ＳＡＳＥ），是数据库基础标准，是构造分布数据库开放式体系结构的基础．本文遵照国际标准ＲＤＡ模型、服务、协议，研究并给出实现ＲＤＡ客户／服务器体系结构模型、方法与系统原型。

Prawo cudzoziemca do ochrony przed arbitralnym wydaleniem w prawie polskim i prawie międzynarodowym

Wydział Prawa i Administracji: Katedra Prawa Konstytucyjnego

Influence of multiwall carbon nanotube functionality and loading on mechanical properties of PMMA/MWCNT bone cements

Poly (methyl methacrylate) (PMMA) bone cement—multi walled carbon nanotube (MWCNT) nanocomposites with weight loadings ranging from 0.1 to 1.0 wt% were prepared. The MWCNTs investigated were unfunctionalised, carboxyl and amine functionalised MWCNTs. Mechanical properties of the resultant nanocomposite cements were characterised as per international standards for acrylic resin cements. These mechanical properties were influenced by the type and wt% loading of MWCNT used. The morphology and degree of dispersion of the MWCNTs in the PMMA matrix at different length scales were examined using field emission scanning electron microscopy. Improvements in mechanical properties were attributed to the MWCNTs arresting/retarding crack propagation through the cement by providing a bridging effect and hindering crack propagation. MWCNTs agglomerations were evident within the cement microstructure, the degree of these agglomerations was dependent on the weight fraction and functionality of MWCNTs incorporated into the cement.

Freedom of Expression and Hate Speech

This is a study of free speech and hate speech with reference to the international standards and to the United States jurisprudence. The study, in a comparative and critical fashion, depicts the historical evolution and the application of the concept of ‘free speech,’ within the context of ‘hate speech.’ The main question of this article is how free speech can be discerned from hate speech, and whether the latter should be restricted. To this end, it examines the regulation of free speech under the First Amendment to the United States Constitution, and in light of the international standards, particularly under the International Convention on the Elimination of All Forms of Racial Discrimination, International Covenant on Civil and Political Rights, and the European Convention on Human Rights and Fundamental Freedoms. The study not only illustrates how elusive the endeavour of striking a balance between free speech and other vital interests could be, but also discusses whether and how hate speech should be eliminated within the ‘marketplace of ideas.’

State-of the art in electric vehicles charging infrastructure

The international introduction of electric vehicles (EVs) will see a change in private passenger car usage, operation and management. There are many stakeholders, but currently it appears that the automotive industry is focused on EV manufacture, governments and policy makers have highlighted the potential environmental and job creation opportunities while the electricity sector is preparing for an additional electrical load on the grid system. If the deployment of EVs is to be successful the introduction of international EV standards, universal charging hardware infrastructure, associated universal peripherals and user-friendly software on public and private property is necessary. The focus of this paper is to establish the state-of-the-art in EV charging infrastructure, which includes a review of existing and proposed international standards, best practice and guidelines under consideration or recommendation.

Human Rights in Irish Prisons

Ireland is bound by several international instruments in the area of prisoners’ rights and penal policy and the ongoing reform in the Irish prison system means that the time is opportune to consider the extent to which these legal obligations are currently met and to evaluate what needs to be done to ensure greater compliance. The aim of this article is thus to examine Ireland’s record in prisoners’ rights against international standards and to determine where reform needs to take place in order to ensure full respect for the rights of prisoners in Irish law, policy and practice.

How Outcomes Are Defined in Clinical Trials of Mechanically Ventilated Adults and Children

Systematic reviews have considerable potential to provide evidence-based data to aid clinical decision-making. However, there is growing recognition that trials involving mechanical ventilation lack consistency in the definition and measurement of ventilation outcomes, creating difficulties in combining data for meta-analyses. To address the inconsistency in outcome definitions, international standards for trial registration and clinical trial protocols published recommendations, effectively setting the “gold standard” for reporting trial outcomes. In this Critical Care Perspective, we review the problems resulting from inconsistent outcome definitions and inconsistent reporting of outcomes (outcome sets). We present data highlighting the variability of the most commonly reported ventilation outcome definitions. Ventilation outcomes reported in trials over the last 6 years typically fall into four domains: measures of ventilator dependence; adverse outcomes; mortality; and resource use. We highlight the need, first, for agreement on outcome definitions and, second, for a minimum core outcome set for trials involving mechanical ventilation. A minimum core outcome set would not restrict trialists from measuring additional outcomes, but would overcome problems of variability in outcome selection, measurement, and reporting, thereby enhancing comparisons across trials.

Multidisciplinary Teamwork in Autism: Can One Size Fit All?

Multidisciplinary practice has become an accepted approach in many education and social and health care fields. In fact, the right to a multidisciplinary assessment is enshrined in the United Nations Convention of the Rights for Persons with Disabilities (United Nations, 2007). In order to avert a 'one size fits all' response to particularly heterogeneous diagnoses, such as autism spectrum disorders (ASD), the National Institute for Clinical Excellence (NICE) recommends multidisciplinary input. Yet, multidisciplinarity lacks empirical evidence of effectiveness, is fraught with conceptual difficulties and methodological incompatibilities, and therefore there is a danger of resorting to an ill-defined eclectic 'hodgepodge' of interventions. Virtually all evidence-based interventions in autism and intellectual disabilities are behaviourally based. Not surprisingly, therefore, professionals trained in behaviour analysis to international standards are increasingly becoming key personnel in multidisciplinary teams. In fact, professionals from a range of disciplines seek training in behaviour analysis. In this article we brought together a multidisciplinary group of professionals from education, health, and social care, most of whom have a dual qualification in an allied health, social care, or educational profession, as well as in behaviour anlaysis. Together we look at the initial training in these professions and explore how behaviour analysis can offer a common and coherent conceptual framework for true multidisciplinarity, based on sound scientific knowledge about behaviour, without resort to reifying theories. We illustrate how this unifying approach can enhance evidence-based multidisciplinary practice so that 'one size' will fit all. Copyright © Australian Psychological Society Ltd 2014.

Nanoscale reinforced orthopaedic bone cement with graphene oxide - a possible solution to aseptic loosening of cemented hip implants? Preliminary results of an ongoing study

Hip replacement surgery is amongst the most common orthopaedic operations performed in the UK. Aseptic loosening is responsible for 40% of hip revision procedures. Aseptic loosening is a result of cement mantle fatigue. The aim of the current study is to analyse the effect of nanoscale Graphene Oxide (GO) on the mechanical properties of orthopaedic bone cement. Study Design A experimental thermal and mechanical analysis was conducted in a laboratory set up conforming to international standards for bone cement testing according to ISO 5583. Testing was performed on control cement samples of Colacryl bone cement, and additional samples reinforced with variable wt% of Graphene Oxide containing composites – 0.1%, 0.25%, 0.5% and 1.0% GO loading. Pilot Data Porosity demonstrated a linear relationship with increasing wt% loading compared to control (p<0.001). Thermal characterisation demonstrated maximal temperature during polymerization, and generated exotherm were inversely proportional to w%t loading (p<0.05) Fatigue strength performed on the control and 0.1 and 0.25%wt loadings of GO demonstrate increased average cycles to failure compared to control specimens. A right shift of the Weibull curve was demonstrated for both wt% available currently. Logistic regression analysis for failure demonstrated significant increases in number of cycles to failure for both specimens compared to a control (p<0.001). Forward Plan Early results convey positive benefits at low wt% loadings of GO containing bone cement. Study completion and further analysis is required in order to elude to the optimum w%t of GO which conveys the greatest mechanical advantage.

Work-related training and the probability of transitioning from non-permanent to permanent employment

It is widely believed that work-related training increases a worker’s probability of moving up the job-quality ladder. This is usually couched in terms of effects on wages, but it has also been argued that training increases the probability of moving from non-permanent forms of employment to more permanent employment. This hypothesis is tested using nationally representative panel data for Australia, a country where the incidence of non-permanent employment, and especially casual employment, is high by international standards. While a positive association between participation in work-related training and the subsequent probability of moving from either casual or fixed-term contract employment to permanent employment is observed among men, this is shown to be driven not by a causal impact of training on transitions but by differences between those who do and do not receive training; i.e., selection bias.

Model-based systems engineering: a system for traffic & environment

The contemporary world is crowded of large, interdisciplinary, complex systems made of other systems, personnel, hardware, software, information, processes, and facilities. The Systems Engineering (SE) field proposes an integrated holistic approach to tackle these socio-technical systems that is crucial to take proper account of their multifaceted nature and numerous interrelationships, providing the means to enable their successful realization. Model-Based Systems Engineering (MBSE) is an emerging paradigm in the SE field and can be described as the formalized application of modelling principles, methods, languages, and tools to the entire lifecycle of those systems, enhancing communications and knowledge capture, shared understanding, improved design precision and integrity, better development traceability, and reduced development risks. This thesis is devoted to the application of the novel MBSE paradigm to the Urban Traffic & Environment domain. The proposed system, the GUILTE (Guiding Urban Intelligent Traffic & Environment), deals with a present-day real challenging problem “at the agenda” of world leaders, national governors, local authorities, research agencies, academia, and general public. The main purposes of the system are to provide an integrated development framework for the municipalities, and to support the (short-time and real-time) operations of the urban traffic through Intelligent Transportation Systems, highlighting two fundamental aspects: the evaluation of the related environmental impacts (in particular, the air pollution and the noise), and the dissemination of information to the citizens, endorsing their involvement and participation. These objectives are related with the high-level complex challenge of developing sustainable urban transportation networks. The development process of the GUILTE system is supported by a new methodology, the LITHE (Agile Systems Modelling Engineering), which aims to lightening the complexity and burdensome of the existing methodologies by emphasizing agile principles such as continuous communication, feedback, stakeholders involvement, short iterations and rapid response. These principles are accomplished through a universal and intuitive SE process, the SIMILAR process model (which was redefined at the light of the modern international standards), a lean MBSE method, and a coherent System Model developed through the benchmark graphical modeling languages SysML and OPDs/OPL. The main contributions of the work are, in their essence, models and can be settled as: a revised process model for the SE field, an agile methodology for MBSE development environments, a graphical tool to support the proposed methodology, and a System Model for the GUILTE system. The comprehensive literature reviews provided for the main scientific field of this research (SE/MBSE) and for the application domain (Traffic & Environment) can also be seen as a relevant contribution.

Avaliação da gestão curricular da matemática : cursos profissionais III

No mundo do trabalho, designadamente na indústria, acentua-se o défice de competências matemáticas nos profissionais da indústria, particularmente a Modelação Matemática, facto que constitui uma preocupação crescente à escala mundial e, obviamente, do sistema educativo português e da comunidade matemática nacional. Este défice é justificado pela falta de formação dos professores em contexto industrial e, de acordo com a National Council of Teachers of Mathematics, pela incapacidade que muitos docentes têm em apresentar a Matemática aplicada a situações laborais. Face à relevância social, económica e política da problemática descrita, centrou-se o presente estudo na Avaliação da Gestão Curricular da Matemática nos Cursos Profissionais de nível III do ensino secundário em Portugal, com enfoque na Modelação Matemática que, segundo os referentes internacionais, é simultaneamente uma competência e uma metodologia de ensino promotora do desenvolvimento de competências matemáticas nos profissionais da indústria. No contexto da gestão do currículo da Matemática para os cursos profissionais de nível III em escolas secundárias portuguesas, desenvolveu-se o presente estudo para se responder à questão de investigação: Em que medida a gestão curricular da Matemática, instituída, intencional e implementada nos cursos profissionais de nível III contempla situações-problema, suscetíveis de promover o desenvolvimento de competências no aluno, relevantes para o seu desempenho profissional? Construiu-se um referencial de avaliação, centrado na dimensão ecológica, segundo o modelo teórico Enfoque Ontosemiótico, abarcando um conjunto de sub-dimensões sobre as quais foram definidos critérios e respetivos indicadores. De realçar, ainda, que o referencial, além de ter servido de instrumento de avaliação da gestão curricular da Matemática nos cursos profissionais de nível III do ensino secundário, serviu, também, como guia orientador no desenho das sete situações-problema de natureza de Modelação Matemática no estudo de funções. O enquadramento metodológico do presente estudo assentou no método Estudo de Caso. Para analisar o caso, selecionaram-se sete unidades integradas de análise, a saber: a gestão curricular da Matemática de cada um dos seis professores participantes e a gestão curricular da Matemática instituída pelos normativos oficiais (programa da componente de formação científica da disciplina de Matemática para os cursos profissionais). Para a análise dos dados empíricos, respeitantes à gestão instituída, recorreuse à análise de conteúdo e teve essencialmente como propósito avaliar em que medida as orientações curriculares, emanadas no Programa da componente de formação científica disciplina de Matemática para os cursos profissionais de nível III, estão em conformidade com os referenciais teóricos. Sequencialmente, a operacionalização da avaliação intencional consubstanciou-se nos planos das aulas cedidos previamente a cada observação. A análise de conteúdo, como técnica de tratamento dos dados empíricos, foi a forma de se aceder às intenções de cada professor participante no estudo. A observação de aulas sucedeu à avaliação do plano de aula, constituindo a forma de avaliar in loco a gestão curricular da Matemática implementada, permitindo avaliar a coerência das observações com as intenções expressas nas planificações. Os registos das observações foram concretizados sob a forma de notas de campo que incluem uma componente descritiva e outra reflexiva que se dirigem para a análise dos dados empíricos recolhidos. Em termos de resultados, a avaliação da gestão curricular instituída foi reveladora de que o postulado pelos referentes para o desenvolvimento de competências tem a sua representação nas orientações curriculares expressas no Programa da componente de formação científica da disciplina de Matemática para os cursos profissionais de nível III. Contrariamente, a gestão curricular da Matemática pelos professores participantes revelou-se muito condicionada ao cumprimento dos conteúdos propostos pelo programa da disciplina. Por conseguinte, a gestão curricular da Matemática por competências, enfatizada no Programa (gestão instituída), encontrou, neste estudo, pouca tradução na gestão curricular intencional e implementada dos professores participantes, na medida em que a mesma não refletiu uma articulação com a componente de formação técnica do curso, visando uma metodologia proactiva no desenho de situações-problema promotoras de desenvolver, nos alunos, competências profícuas para a sua profissão, nomeadamente a Modelação Matemática. De salientar, ainda, que uma percentagem muito significativa de situações-problema propostas pelos professores não são, no geral, pertinentes para os respetivos cursos, não sendo, neste sentido, promotoras do estabelecimento de ligação com a futura performance profissional dos alunos. Tal lacuna parece ter resultado da ausência de trabalho colaborativo entre os professores de Matemática e os restantes docentes que constituem a equipa formativa do curso, lacuna que dificulta a articulação e coordenação em prol de um ensino contextualizado, ou ainda pela ausência de formação contínua pelos professores, no âmbito de temáticas inerentes à gestão curricular a cursos profissionais.