A implementação do regime de competência na qualidade das informações contábeis : uma análise de suas características na tomada de decisão dos gestores públicos da grande Belém

A contabilidade pública no Brasil dá um grande passo quando em 2004, através do Conselho Federal de Contabilidade (CFC) edita a Portaria CFC Nº 37 que trata da convergência aos padrões internacionais de contabilidade aplicada ao setor público. Para tal, o Estudo nº 14 da International Federation of Accountants (IFAC) sugere um conjunto de diretrizes para a implantação do regime de competência. Neste sentido surge a seguinte indagação “A adoção do regime de competência proposto pelo Estudo nº 14 da IFAC, proporcionará qualidade nas informações contábeis, para o processo de tomada de decisão dos gestores públicos da grande Belém”? Para responder tal questionamento buscou-se analisar a qualidade da informação contábil para o processo de tomada de decisão dos gestores públicos municipais da grande Belém face às mudanças no reconhecimento e mensuração propostas pelo Estudo nº 14 da IFAC. A presente pesquisa pode ser classificada como descritiva, pois buscou descrever as características de determinada realidade encontrada envolvendo o uso de técnicas padronizadas de coleta de dados, tais como questionário. Os resultados encontrados refletem as características da atual contabilidade pública brasileira, ou seja, uma contabilidade voltada para o orçamento, trazidos com a Lei de Responsabilidade Fiscal, o que acaba comprometendo a tomada de decisões dos gestores públicos municipais, uma vez que as informações contábeis geradas são para cumprimentos legais e para a prestação de contas.

Intervenção Farmacêutica em Patologias Digestivas com Indicação Terapêutica de Medicamentos Não Sujeitos a Receita Médica

Cada vez mais o dia a dia do indivíduo é um stress constante, não tendo normalmente tempo para realizar de forma adequada e correcta os seus hábitos diários. Por vezes, essa falta de rotina diária, nomeadamente nas mudanças horárias constantes para efectuar as refeições, a fraca qualidade de alimentos que ingere, a escassez de líquidos, bem como a diminuta reserva de tempo para realizar as suas necessidades fisiológicas, leva a que perturbações digestivas se desenvolvam e ocorram. No surgimento de tais perturbações, maioritariamente, o indivíduo afectado desloca-se a uma farmácia com o objectivo de lhe resolver o problema em questão. Cabe assim, ao farmacêutico avaliar e indicar qual será a melhor opção para os sinais e sintomas que cada utente poderá apresentar. Desta forma, o farmacêutico irá seguir os vários passos que um correcto atendimento perante o utente deverá conter, colocando diversas questões a este com o intuito de averiguar e assegurar qual a patologia que poderá estar iminente, bem como certificar-se que a indicação farmacêutica e a respectiva dispensa, será a mais correcta para tal situação. As várias etapas em que o farmacêutico se rege, encontram-se normalmente em protocolos de intervenção farmacêutica, indicando todos os aspectos a ter em conta em cada patologia, as medidas não farmacológicas e farmacológicas e os aspectos aquando de referenciação ao médico. Direccionado através de todos estes tópicos, o farmacêutico irá realizar a indicação terapêutica mais adequada a cada situação, melhorando o estado patológico do utente. Pretende-se com esta revisão bibliográfica demonstrar como o farmacêutico deverá actuar perante o utente, proporcionar um maior conhecimento e entendimento de algumas perturbações digestivas, de forma a que a informação prestada ao doente seja a mais correcta, e demonstrar ao farmacêutico quais as opções terapêuticas de não prescrição médica disponíveis na sua farmácia, de modo a encontrar e indicar a melhor solução para cada situação específica.

EZ-BUD : orçamentação na nuvem

Não é novidade que o paradigma vigente baseia-se na Internet, em que cada vez mais aplicações mudam o seu modelo de negócio relativamente a licenciamento e manutenção, para passar a oferecer ao utilizador final uma aplicação mais acessível no que concerne a licenciamento e custos de manutenção, já que as aplicações se encontram distribuídas eliminando os custos de capitais e operacionais inerentes a uma arquitetura centralizada. Com a disseminação das Interfaces de Programação de Aplicações (Application Programming Interfaces – API) baseadas na Internet, os programadores passaram a poder desenvolver aplicações que utilizam funcionalidades disponibilizadas por terceiros, sem terem que as programar de raiz. Neste conceito, a API das aplicações Google® permitem a distribuição de aplicações a um mercado muito vasto e a integração com ferramentas de produtividade, sendo uma oportunidade para a difusão de ideias e conceitos. Este trabalho descreve o processo de conceção e implementação de uma plataforma, usando as tecnologias HTML5, Javascript, PHP e MySQL com integração com ®Google Apps, com o objetivo de permitir ao utilizador a preparação de orçamentos, desde o cálculo de preços de custo compostos, preparação dos preços de venda, elaboração do caderno de encargos e respetivo cronograma.

The co-occurrence of autism and Williams syndrome: a case study report

This paper describes a longitudinal case study detailing the communication profile of one child with both Williams syndrome (WS) and autism. The participant was administered two standardized assessments of language and general cognitive abilities. His parents completed the Pre-Verbal Communication Schedule; and a sample of the child's spontaneous interaction was analyzed. The results show that this child presents with markedly delayed language and communication skills and that his communication profile is the opposite of the assumed 'typical' WS profile. The conclusion is that clinicians need to be aware of the co-occurrence of genetic disorders, such as WS and autism in order to facilitate accurate diagnosis and effective treatment.

A technique for evaluation of interactive evolutionary systems

Very large scale scheduling and planning tasks cannot be effectively addressed by fully automated schedule optimisation systems, since many key factors which govern 'fitness' in such cases are unformalisable. This raises the question of an interactive (or collaborative) approach, where fitness is assigned by the expert user. Though well-researched in the domains of interactively evolved art and music, this method is as yet rarely used in logistics. This paper concerns a difficulty shared by all interactive evolutionary systems (IESs), but especially those used for logistics or design problems. The difficulty is that objective evaluation of IESs is severely hampered by the need for expert humans in the loop. This makes it effectively impossible to, for example, determine with statistical confidence any ranking among a decent number of configurations for the parameters and strategy choices. We make headway into this difficulty with an Automated Tester (AT) for such systems. The AT replaces the human in experiments, and has parameters controlling its decision-making accuracy (modelling human error) and a built-in notion of a target solution which may typically be at odds with the solution which is optimal in terms of formalisable fitness. Using the AT, plausible evaluations of alternative designs for the IES can be done, allowing for (and examining the effects of) different levels of user error. We describe such an AT for evaluating an IES for very large scale planning.

Selection of funding schemes by a borrowing decision model: a Hong Kong case study

In financial decision-making, a number of mathematical models have been developed for financial management in construction. However, optimizing both qualitative and quantitative factors and the semi-structured nature of construction finance optimization problems are key challenges in solving construction finance decisions. The selection of funding schemes by a modified construction loan acquisition model is solved by an adaptive genetic algorithm (AGA) approach. The basic objectives of the model are to optimize the loan and to minimize the interest payments for all projects. Multiple projects being undertaken by a medium-size construction firm in Hong Kong were used as a real case study to demonstrate the application of the model to the borrowing decision problems. A compromise monthly borrowing schedule was finally achieved. The results indicate that Small and Medium Enterprise (SME) Loan Guarantee Scheme (SGS) was first identified as the source of external financing. Selection of sources of funding can then be made to avoid the possibility of financial problems in the firm by classifying qualitative factors into external, interactive and internal types and taking additional qualitative factors including sovereignty, credit ability and networking into consideration. Thus a more accurate, objective and reliable borrowing decision can be provided for the decision-maker to analyse the financial options.

Linking pesticide exposure and spatial dynamics: An individual-based model of wood mouse (Apodemus sylvaticus) populations in agricultural landscapes

The wood mouse is a common and abundant species in agricultural landscape and is a focal species in pesticide risk assessment. Empirical studies on the ecology of the wood mouse have provided sufficient information for the species to be modelled mechanistically. An individual-based model was constructed to explicitly represent the locations and movement patterns of individual mice. This together with the schedule of pesticide application allows prediction of the risk to the population from pesticide exposure. The model included life-history traits of wood mice as well as typical landscape dynamics in agricultural farmland in the UK. The model obtains a good fit to the available population data and is fit for risk assessment purposes. It can help identify spatio-temporal situations with the largest potential risk of exposure and enables extrapolation from individual-level endpoints to population-level effects. Largest risk of exposure to pesticides was found when good crop growth in the “sink” fields coincided with high “source” population densities in the hedgerows. Keywords: Population dynamics, Pesticides, Ecological risk assessment, Habitat choice, Agent-based model, NetLogo

The treatment of child anxiety disorders via guided parent-delivered cognitive-behavioural therapy: a randomised controlled trial

Background Promising evidence has emerged of clinical gains using guided self-help cognitive-behavioural therapy (CBT) for child anxiety and by involving parents in treatment; however, the efficacy of guided parent-delivered CBT has not been systematically evaluated in UK primary and secondary settings. Aims To evaluate the efficacy of low-intensity guided parent-delivered CBT treatments for children with anxiety disorders. Method A total of 194 children presenting with a current anxiety disorder, whose primary carer did not meet criteria for a current anxiety disorder, were randomly allocated to full guided parent-delivered CBT (four face-to-face and four telephone sessions) or brief guided parent-delivered CBT (two face-to-face and two telephone sessions), or a wait-list control group (trial registration: ISRCTN92977593). Presence and severity of child primary anxiety disorder (Anxiety Disorders Interview Schedule for DSM-IV, child/parent versions), improvement in child presentation of anxiety (Clinical Global Impression-Improvement scale), and change in child anxiety symptoms (Spence Children’s Anxiety Scale, child/parent version and Child Anxiety Impact scale, parent version) were assessed at post-treatment and for those in the two active treatment groups, 6 months post-treatment. Results Full guided parent-delivered CBT produced superior diagnostic outcomes compared with wait-list at post-treatment, whereas brief guided parent-delivered CBT did not: at post-treatment, 25 (50%) of those in the full guided CBT group had recovered from their primary diagnosis, compared with 16 (25%) of those on the wait-list (relative risk (RR) 1.85, 95% CI 1.14-2.99); and in the brief guided CBT group, 18 participants (39%) had recovered from their primary diagnosis post-treatment (RR = 1.56, 95% CI 0.89-2.74). Level of therapist training and experience was unrelated to child outcome. Conclusions Full guided parent-delivered CBT is an effective and inexpensive first-line

Educational simulation in construction: the virtual construction simulator

Students in the architecture, engineering, and construction disciplines are often challenged with visualizing and understanding the complex spatial and temporal relationships involved in designing and constructing three-dimensional (3D) structures. An evolving body of research traces the use of educational computer simulations to enhance student learning experiences through testing real-world scenarios and the development of student decision-making skills. Ongoing research at Pennsylvania State University aims to improve engineering education in construction through interactive construction project learning applications in an immersive virtual reality environment. This paper describes the first- and second-generation development of the Virtual Construction Simulator (VCS), a tool that enables students to simultaneously create and review construction schedules through 3D model interaction. The educational value and utility of VCS was assessed through surveys, focus group interviews, and a student exercise conducted in a construction management class. Results revealed VCS is a valuable and effective four-dimensional (4D) model creation and schedule review application that fosters collaborative work and greater student task focus. This paper concludes with a discussion of the findings and the future development steps of the VCS educational simulation

The development of the Virtual Construction Simulator 3: an interactive simulation environment for construction management education

This paper discusses the development of the Virtual Construction Simulator (VCS) 3 - a simulation game-based educational tool for teaching construction schedule planning and management. The VCS3 simulation game engages students in learning the concepts of planning and managing construction schedules through goal driven exploration, employed strategies, and immediate feedback. Through the planning and simulation mode, students learn the difference between the as-planned and as-built schedules resulting from varying factors such as resource availability, weather and labor productivity. This paper focuses on the development of the VCS3 and its construction physics model. Challenges inherent in the process of identifying variables and their relationships to reliably represent and simulate the dynamic nature of planning and managing of construction projects are also addressed.

Informing early intervention: preschool predictors of anxiety disorders in middle childhood

Background: To inform early intervention practice, the present research examines how child anxiety, behavioural inhibition, maternal overinvolvement, maternal negativity, mother-child attachment and maternal anxiety, as assessed at age four, predict anxiety at age nine. Method: 202 children (102 behaviourally inhibited and 100 behaviourally uninhibited) aged 3–4 years were initially recruited and the predictors outlined above were assessed. Diagnostic assessments, using the Anxiety Disorders Interview Schedule, were then conducted five years later. Results: Behavioural inhibition, maternal anxiety, and maternal overinvolvement were significant predictors of clinical anxiety, even after controlling for baseline anxiety (p,.05). No significant effect of negativity or attachment security was found over and above baseline anxiety (p..1). Conclusions: Preschool children who show anxiety, are inhibited, have overinvolved mothers and mothers with anxiety disorders are at increased risk for anxiety in middle childhood. These factors can be used to identify suitable participants for early intervention and can be targeted within intervention programs.

Psychopathology in Williams Syndrome: the effect of individual differences across the life span

The present research aimed to comprehensively explore psychopathology in Williams syndrome (WS) across the lifespan and evaluate the relationship between psychopathology and age category (child or adult), gender and cognitive ability. The parents of 50 participants with WS, aged 6-50 years, were interviewed using the Schedule for Affective Disorders and Schizophrenia for School-Age Children (K-SADS-PL). The prevalence of a wide range of Axis I DSM-IV disorders was assessed. In addition to high rates of anxiety and Attention Deficit Hyperactivity Disorder (ADHD) (38% and 20% respectively), 14% of our sample met criteria for a depressive disorder and 42% of participants were not experiencing any significant psychopathological difficulties. There was some evidence for different patterns of psychopathology between children and adults with WS and between males and females. These relationships were largely in keeping with those found in the typically developing population, thus supporting the validity of applying theory and treatment approaches for psychopathology in the typically developing population to WS.

A molecular, morphological and cytological investigation of the identity of non-native Ludwigia (Onagraceae) populations in Britain

A combined molecular, morphological and cytological analysis was used to study the identity and number of species of Ludwigia section Oligospermum occurring in British waterways. Only one taxon was identified for which the name L. grandiflora subsp. hexapetala (Hook. & Arn.) G.L. Nesom & Kartesz is preferred. A chromosome count of 2n = 80 was made for all plants tested and DNA evidence demonstrates that at least two clones are present in Britain. Morphological characters to differentiate L.grandiflora subsp. hexapetala and L. peploides subsp. montevidensis (Spreng.) P.H. Raven are provided. Though the production of fruit in Britain by apparently isolated populations is noted, repeated introduction into the wild from gardens is judged to be primarily responsible for the British distribution of the taxon. Legislative implications are considered and an amendment to Schedule 9 of the UK Wildlife and Countryside Act (1981) is strongly advocated.

FAMOUS, faster: using parallel computing techniques to accelerate the FAMOUS/HadCM3 climate model with a focus on the radiative transfer algorithm

We have optimised the atmospheric radiation algorithm of the FAMOUS climate model on several hardware platforms. The optimisation involved translating the Fortran code to C and restructuring the algorithm around the computation of a single air column. Instead of the existing MPI-based domain decomposition, we used a task queue and a thread pool to schedule the computation of individual columns on the available processors. Finally, four air columns are packed together in a single data structure and computed simultaneously using Single Instruction Multiple Data operations. The modified algorithm runs more than 50 times faster on the CELL’s Synergistic Processing Elements than on its main PowerPC processing element. On Intel-compatible processors, the new radiation code runs 4 times faster. On the tested graphics processor, using OpenCL, we find a speed-up of more than 2.5 times as compared to the original code on the main CPU. Because the radiation code takes more than 60% of the total CPU time, FAMOUS executes more than twice as fast. Our version of the algorithm returns bit-wise identical results, which demonstrates the robustness of our approach. We estimate that this project required around two and a half man-years of work.

Typography papers, 9

This latest issue of the series of Typography papers opens with a beautifully illustrated article by the type designer Gerard Unger on ‘Romanesque’ letters. A further installment of Eric Kindel’s pathbreaking history of stencil letters is published in contributions by him, Fred Smeijers, and James Mosley. Maurice Göldner writes the first history of an early twentieth-century German typefounder, Brüder Butter. William Berkson and Peter Enneson recover the notion of ‘readability’ through a history of the collaboration between Matthew Luckiesh and the Linotype Company. Paul Luna discusses the role of pictures in dictionaries. Titus Nemeth describes a new form of Arabic type for metal composition. The whole gathering shows the remarkable variety and vitality of typography now.