Depreciação no serviço público: reconhecimento e evidenciação nas demonstrações contábeis dos estados e municípios brasileiros

Public institutions, as well as other entities, if use of various assets for development of its activities. These assets are tools that help with the generation of benefit present and future. For the assets that compound the Property, Plant and Equipament, this loss of generation of future benefits is called Depreciation and must be recognized as an expense in the period in which it occurs. This way, be considered as an expense, the depreciation has negative influence on the composition of the entity’s income, as this is the result of the confrontation between revenue and expenditure incurred in the same period. The Brazilian legislation regulates it is necessary to recognize and disclosure in the financial statements, all of the situations that interfere with the composition of economic and financial income of the public institution. The main objective of this work was to verify if the states and cities recognize and disclosure the depreciation on their Statements of Financial Position. The data were extracted from datas of the Brazilian public administration’s entities.. The sample analyzed is 100% of the States (including the Federal District) and 91% of the Brazilian cities. The research found the historical evolution of the expenditure with depreciation, evidenced in the balance sheets of the Brazilian cities, in the last 10 years, in the period 1999 to 2008. The results indicate that 10 Brazilian states (37 %) did not show the depreciation of fixed assets in the Statements of Financial Position of the year 2008. The situation is even more worrying in relation to cities, because 4,971 (98.4 %) of 5,050 municipalities not evidenced the depreciation. The evidence found in this study indicate that public entities do not recognize the expense with depreciation, which may indicate that the economic income and financial position presented in the financial statements of these public entities does not accurately reflect the actual situation of institutional performance.

Reconstrução e reconhecimento de imagens binárias utilizando o algoritmo Máquina de Boltzmann

The objective of this work is to use algorithms known as Boltzmann Machine to rebuild and classify patterns as images. This algorithm has a similar structure to that of an Artificial Neural Network but network nodes have stochastic and probabilistic decisions. This work presents the theoretical framework of the main Artificial Neural Networks, General Boltzmann Machine algorithm and a variation of this algorithm known as Restricted Boltzmann Machine. Computer simulations are performed comparing algorithms Artificial Neural Network Backpropagation with these algorithms Boltzmann General Machine and Machine Restricted Boltzmann. Through computer simulations are analyzed executions times of the different described algorithms and bit hit percentage of trained patterns that are later reconstructed. Finally, they used binary images with and without noise in training Restricted Boltzmann Machine algorithm, these images are reconstructed and classified according to the bit hit percentage in the reconstruction of the images. The Boltzmann machine algorithms were able to classify patterns trained and showed excellent results in the reconstruction of the standards code faster runtime and thus can be used in applications such as image recognition.

Do reconhecimento à efetividade do direito fundamental à água: diálogos entre Nicarágua e Brasil

La humanidad está en un periodo de transición paradigmática, donde aún no existe acuerdo sobre en cual periodo nos encuadramos, sí modernidad o posmodernidad, pero el debate de ahí surgido se revela útil y transversal a los dilemas que enfrenta hoy la sociedad. Uno de esos dilemas tiene que ver con el reconocimiento del agua como derecho fundamental, ciertamente la era de la información ha permitido avanzar en armar el rompecabezas de la crisis hídrica mundial y sus riesgos, lo que ha develado una realidad importante, el acceso al agua tanto en naciones económicamente desarrolladas como en las menos desarrolladas constituye aun una aspiración, son varias las causas de esto, siendo una de las más comunes la atribuida al cambio climático, sin embargo, al profundizar en la materia surgen otras causas como la falta de voluntad política a nivel nacional, los intereses económicos que dan al agua tratamiento de mercancía y a nivel internacional la existencia de luces y sombras en el campo de los derechos humanos, estas constituyen las piezas del mencionado rompecabezas, aun por armar. Mientras tanto el Derecho tiene aquí un desafío de significativa importancia, adaptarse a fin de responder adecuadamente a las nuevas realidades: riesgos de diversas índoles. Esta investigación tiene como objetivo defender la existencia del derecho fundamental al agua en el ordenamiento jurídico brasileño y nicaragüense, comparando instrumentos que puedan asegurar su efectividad. Para la realización de este trabajo se utilizó un abordaje inductivo-comparativo, fuentes bibliográficas brasileñas, nicaragüenses y de países con experiencias relevantes para la comprensión del problema y que pudieran aportar propuestas de cara al reconocimiento y efectivación del derecho fundamental al agua. Este trabajo encontró que existen ambigüedades importantes en el campo del Derecho Humano al Agua motivadas por el trabajo de agencias que defienden el derecho pero a la vez establecen coordinaciones y normativas con quienes impulsan su privatización, fue posible presentar elementos que apoyan la fundamentalidad del derecho al agua desde un punto de vista material y de vinculación con otros derechos fundamentales, pero preocupa en el caso de Brasil y Nicaragua el poco avance jurisprudencial de cara al reconocimiento y finalmente la atribución de la crisis hídrica en muchos casos a la incertidumbre climática, cuando uno de los principales desafíos se encuentra en la explotación comercial del agua.

Classificação de atividade eletromiográfia facial de indivíduos saudáveis e com hanseníese por meio de máquina de vetores de suporte

A number of studies in the areas of Biomedical Engineering and Health Sciences have employed machine learning tools to develop methods capable of identifying patterns in different sets of data. Despite its extinction in many countries of the developed world, Hansen’s disease is still a disease that affects a huge part of the population in countries such as India and Brazil. In this context, this research proposes to develop a method that makes it possible to understand in the future how Hansen’s disease affects facial muscles. By using surface electromyography, a system was adapted so as to capture the signals from the largest possible number of facial muscles. We have first looked upon the literature to learn about the way researchers around the globe have been working with diseases that affect the peripheral neural system and how electromyography has acted to contribute to the understanding of these diseases. From these data, a protocol was proposed to collect facial surface electromyographic (sEMG) signals so that these signals presented a high signal to noise ratio. After collecting the signals, we looked for a method that would enable the visualization of this information in a way to make it possible to guarantee that the method used presented satisfactory results. After identifying the method's efficiency, we tried to understand which information could be extracted from the electromyographic signal representing the collected data. Once studies demonstrating which information could contribute to a better understanding of this pathology were not to be found in literature, parameters of amplitude, frequency and entropy were extracted from the signal and a feature selection was made in order to look for the features that better distinguish a healthy individual from a pathological one. After, we tried to identify the classifier that best discriminates distinct individuals from different groups, and also the set of parameters of this classifier that would bring the best outcome. It was identified that the protocol proposed in this study and the adaptation with disposable electrodes available in market proved their effectiveness and capability of being used in different studies whose intention is to collect data from facial electromyography. The feature selection algorithm also showed that not all of the features extracted from the signal are significant for data classification, with some more relevant than others. The classifier Support Vector Machine (SVM) proved itself efficient when the adequate Kernel function was used with the muscle from which information was to be extracted. Each investigated muscle presented different results when the classifier used linear, radial and polynomial kernel functions. Even though we have focused on Hansen’s disease, the method applied here can be used to study facial electromyography in other pathologies.

Classificação de atividade eletromiográfia facial de indivíduos saudáveis e com hanseníase por meio de máquina de vetores de suporte

A number of studies in the areas of Biomedical Engineering and Health Sciences have employed machine learning tools to develop methods capable of identifying patterns in different sets of data. Despite its extinction in many countries of the developed world, Hansen’s disease is still a disease that affects a huge part of the population in countries such as India and Brazil. In this context, this research proposes to develop a method that makes it possible to understand in the future how Hansen’s disease affects facial muscles. By using surface electromyography, a system was adapted so as to capture the signals from the largest possible number of facial muscles. We have first looked upon the literature to learn about the way researchers around the globe have been working with diseases that affect the peripheral neural system and how electromyography has acted to contribute to the understanding of these diseases. From these data, a protocol was proposed to collect facial surface electromyographic (sEMG) signals so that these signals presented a high signal to noise ratio. After collecting the signals, we looked for a method that would enable the visualization of this information in a way to make it possible to guarantee that the method used presented satisfactory results. After identifying the method's efficiency, we tried to understand which information could be extracted from the electromyographic signal representing the collected data. Once studies demonstrating which information could contribute to a better understanding of this pathology were not to be found in literature, parameters of amplitude, frequency and entropy were extracted from the signal and a feature selection was made in order to look for the features that better distinguish a healthy individual from a pathological one. After, we tried to identify the classifier that best discriminates distinct individuals from different groups, and also the set of parameters of this classifier that would bring the best outcome. It was identified that the protocol proposed in this study and the adaptation with disposable electrodes available in market proved their effectiveness and capability of being used in different studies whose intention is to collect data from facial electromyography. The feature selection algorithm also showed that not all of the features extracted from the signal are significant for data classification, with some more relevant than others. The classifier Support Vector Machine (SVM) proved itself efficient when the adequate Kernel function was used with the muscle from which information was to be extracted. Each investigated muscle presented different results when the classifier used linear, radial and polynomial kernel functions. Even though we have focused on Hansen’s disease, the method applied here can be used to study facial electromyography in other pathologies.

Facial affect processing inbipolar disorder:a magnetoencephalography study

Background: Identifying biological markers to aid diagnosis of bipolar disorder (BD) is critically important. To be considered a possible biological marker, neural patterns in BD should be discriminant from those in healthy individuals (HI). We examined patterns of neuromagnetic responses revealed by magnetoencephalography (MEG) during implicit emotion-processing using emotional (happy, fearful, sad) and neutral facial expressions, in sixteen BD and sixteen age- and gender-matched healthy individuals. Methods: Neuromagnetic data were recorded using a 306-channel whole-head MEG ELEKTA Neuromag System, and preprocessed using Signal Space Separation as implemented in MaxFilter (ELEKTA). Custom Matlab programs removed EOG and ECG signals from filtered MEG data, and computed means of epoched data (0-250ms, 250-500ms, 500-750ms). A generalized linear model with three factors (individual, emotion intensity and time) compared BD and HI. A principal component analysis of normalized mean channel data in selected brain regions identified principal components that explained 95% of data variation. These components were used in a quadratic support vector machine (SVM) pattern classifier. SVM classifier performance was assessed using the leave-one-out approach. Results: BD and HI showed significantly different patterns of activation for 0-250ms within both left occipital and temporal regions, specifically for neutral facial expressions. PCA analysis revealed significant differences between BD and HI for mild fearful, happy, and sad facial expressions within 250-500ms. SVM quadratic classifier showed greatest accuracy (84%) and sensitivity (92%) for neutral faces, in left occipital regions within 500-750ms. Conclusions: MEG responses may be used in the search for disease specific neural markers.

An analysis of facial description in static images and video streams

[ES]This paper describes an analysis performed for facial description in static images and video streams. The still image context is first analyzed in order to decide the optimal classifier configuration for each problem: gender recognition, race classification, and glasses and moustache presence. These results are later applied to significant samples which are automatically extracted in real-time from video streams achieving promising results in the facial description of 70 individuals by means of gender, race and the presence of glasses and moustache.

A PROBLEMÁTICA DO RECONHECIMENTO E DA MENSURAÇÃO DOS ATIVOS FIXOS TANGÍVEIS: ESTUDO COMPARATIVO DO SNC E DO SNC-AP

Este trabalho tem por objetivos analisar o definido no SNC e no SNC-AP, quanto ao reconhecimento e mensuração dos ativos fixos tangíveis (AFT). Este estudo permite concluir, quanto ao reconhecimento dos AFT, que o SNC-AP aproxima-se do SNC, com algumas particularidades específicas do âmbito público, como o facto de um elemento poder ser reconhecido como ativo mesmo que não produza rendimentos, desde que possua potencial de serviços. Por outro lado, no que respeita à mensuração, o SNC-AP segue de perto, com as devidas adaptações, os normativos internacionais e também o SNC, mas na mensuração subsequente dos AFT, apenas apresenta a revalorização como alternativa ao custo.

Desenvolvimento e Estudo da Validade Facial do Questionário de Motivações para Revelar/Não Revelar a Parentalidade Não-Genética por Doação de Gâmetas

Introdução: A parentalidade é um papel muito valorizado socialmente. No entanto, para casais com infertilidade o desempenho deste papel pode implicar tratamentos de fertilidade, alguns deles com recurso a gâmetas de dador. Para os casais que recorrem a gâmetas de dador, surge uma outra preocupação: contar à criança a origem da sua conceção ou manter segredo. Ainda que as motivações que influenciam este processo de decisão tenham sido alvo de estudo, em Portugal a investigação relativa a este tema é escassa. Objetivos: A presente investigação pretendeu desenvolver e estudar a validade facial do Questionário de Motivações para Revelar/Não Revelar a Parentalidade não Genética por Doação de Gâmetas (QMRDG), o qual se destina a avaliar as principais motivações que influenciam o processo de tomada de decisão dos pais que recorrem a gâmetas de dador relativamente a contar ou não contar ao/à seu/sua filho/a a origem da sua conceção. Pretendeu-se ainda explorar a relação entre os sintomas emocionais negativos e o sentido de competência parental nos diferentes grupos em estudo (pais que já contaram à criança, pais que decidiram não contar e pais que ainda não contaram). Metodologia: Estudo exploratório conduzido numa amostra de 21 participantes que recorrem a tratamento de fertilidade com recurso a gâmetas de dador, tendo tido filhos resultantes desse mesmo tratamento, com idades compreendidas entre os 30 e 49 anos. Os participantes preencheram um conjunto de questionários numa plataforma online, tendo o estudo sido divulgado pela Associação Portuguesa de Fertilidade. Resultados: Os dados obtidos indicam que a maioria dos pais ainda não contou ao/à seu/sua filho/a sua origem genética devido ao facto de a criança ser ainda muito pequena, encontrando-se estes com intenção de revelar à criança. Dos pais que já contaram, as motivações que mais influenciaram a decisão basearam-se na falta de motivos para omitir, na importância dada à honestidade, no direito do conhecimento das origens genéticas e na transparência no seio familiar. Face às motivações para não contar, das que mais influenciaram os pais salienta-se a pouca importância dada à genética. O QMRDG revelou possuir validade facial não tendo sido reportada a existência de itens ambíguos ou de difícil compreensão. Discussão: A tendência dos pais no presente estudo foi de contar ao/à seu/sua filho/a a origem da sua conceção, sendo também esta a tendência reportada em estudos mais recentes. Verificou-se a existência de algumas limitações no estudo, nomeadamente o tamanho da amostra. No entanto, o QMRDG mostrou possuir validade facial, podendo constituir-se como um instrumento útil na prática clínica e na investigação com pessoas que estejam a realizar tratamento de fertilidade com recurso a gâmetas de dador. / Introduction: Parenting is a highly valued social role. However, for couples dealing with infertility this role can involve fertility treatments, and for some of them donorassisted reproduction. For couples who use third party reproduction, another concern can emerge: tell the child about the donor conception, or preserve secrecy. Although arguments for decision making have been studied, in Portugal research on this topic is scanty. Objectives: The current study sought out to develop and study the facial validity of Motivations for Disclosing/Not Disclosing Non-genetic Parenthood through Gamete Donation (QMRDG), which is designed to assess motivations that influence the decision-making process of parents who use gamete donation regarding tell or not to tell to his/her son/daughter his/her conception. The existence of differences concerning emotional negative symptoms and parenting sense of competence in three groups (parents that already disclosed, parents that decided not to disclose and parents that did not decide what to do) was also explored. Methods: This exploratory study was conducted in sample of 21 participants who undergone third-party reproduction treatment and became parents. Participants´ age ranged from 30 to 49 years. Participants completed a set of questionnaires through an online platform. The study was advertised by Associação Portuguesa de Fertilidade. Results: Data showed that most parents did not disclose to their child their donor conception due to the fact that the child is still very young, but their intention seems to be to disclose in the future. For parents who have disclosed, core motivations for that decision are based on the lack of reasons for omitting, on the importance of honesty, on the right to know genetic origins and on transparency in the family. Concerning motivations for not disclosing the little importance given to genetics emerges as one of the most important ones. QMRDG revealed good facial validity. The existence of ambiguous or difficult to understand items has not been reported. Discussion: In our study parent’s tendency was to disclose to his/her son/daughter his/her donor conception and this is also the trend reported in recent studies. There are some methodological limitations that should be considered mainly due to the sample size. However, the QMRDG proved to be an instrument showing facial validity, and it can be a useful tool in clinical practice and research with people who are pursuing fertility treatment with gamete donation.

Hmx1 Function In Lateral Facial Development

Thesis (Master's)--University of Washington, 2016-08

Déficit del procesamiento facial en los trastornos del espectro autista: ¿causa o consecuencia del impedimento social?

El autismo es un trastorno caracterizado por un funcionamiento cognitivo anormal principalmente en la comunicación y la interacción social. Aunque aun se sabe muy poco sobre la patología de los procesos subyacentes a este déficit, en distintos estudios se ha observado que el déficit social que presentan estos sujetos suele ir acompañado de dificultades en el procesamiento de rostros. Diferentes autores sugieren que la amígdala junto a otras estructuras cerebrales responsables del procesamiento facial y emocional estarían funcionando inadecuadamente en esta población y que existiría una estrecha relación entre los déficits en el comportamiento social y comunicacional y el procesamiento facial. Por este motivo, en el presente trabajo se pretende realizar una revisión de las manifestaciones clínicas que presentan distintos sujetos con diagnostico de autismo evaluados en diversos estudios científicos. Además, revisaremos los modelos teóricos que pretenden explicar el déficit del procesamiento facial y su relación con el inadecuado funcionamiento social y comunicacional de las personas autistas.

Modelo de estimativa de valores nutricionais, calóricos e glicêmicos por meio de reconhecimento de alimentos em imagens digitais

Atualmente, a disponibilização de informações alimentares e nutricionais em estabelecimentos da área de alimentação não é obrigatória. Porém, os consumidores podem, fácil e rapidamente, obter informações precisas em sites confiáveis ou por meio de aplicativos sobre a composição nutricional e calórica de alimentos. Estudos recentes mostram a importância não só do controle da ingestão diária de calorias, mas também do consumo de carboidratos, que são os nutrientes mais responsáveis por elevar o nível de glicose no sangue. O objetivo deste trabalho é propor um modelo para reconhecimento de alimentos em imagens de refeições por meio de técnicas de Processamento Digital de Imagens, possibilitando assim, a estimativa dos valores nutricionais, calóricos e glicêmicos dos alimentos identificados. Serão analisadas imagens de refeições e mediante reconhecimento, serão estimados os valores calóricos, nutricionais e glicêmicos de cada alimento identificado e da refeição. O procedimento de construção do artefato será conduzido pelo método Design Science Research. O resultado esperado com a finalização do trabalho é o modelo de reconhecimento de alimentos em imagens de refeições e de disponibilização de informações nutricionais, calóricas e glicêmicas validado. 

Competition-related factors directly influence preferences for facial cues of dominance in allies

Alliance formation is a critical dimension of social intelligence in political, social and biological systems. As some allies may provide greater ‘leverage’ than others during social conflict, the cognitive architecture that supports alliance formation in humans may be shaped by recent experience, for example in light of the outcomes of violent or non-violent forms intrasexual competition. Here we used experimental priming techniques to explore this issue. Consistent with our predictions, while men’s preference for dominant allies strengthened following losses (compared to victories) in violent intrasexual contests, women’s preferences for dominant allies weakened following losses (compared to victories) in violent intrasexual contests. Our findings suggest that while men may prefer dominant (i.e. masculine) allies following losses in violent confrontation in order to facilitate successful resource competition, women may ‘tend and befriend’ following this scenario and seek support from prosocial (i.e. feminine) allies and/or avoid the potential costs of dominant allies as long-term social partners. Moreover, they demonstrate facultative responses to signals related to dominance in allies, which may shape sex differences in sociality in light of recent experience and suggest that intrasexual selection has shaped social intelligence in humans.