946 resultados para Traditional costing systems
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Glycogen-accumulating organisms (GAO) have the potential to directly compete with polyphosphate-accumulating organisms (PAO) in EBPR systems as both are able to take up VFA anaerobically and grow on the intracellular storage products aerobically. Under anaerobic conditions GAO hydrolyse glycogen to gain energy and reducing equivalents to take up VFA and to synthesise polyhydroxyalkanoate (PHA). In the subsequent aerobic stage, PHA is being oxidised to gain energy for glycogen replenishment (from PHA) and for cell growth. This article describes a complete anaerobic and aerobic model for GAO based on the understanding of their metabolic pathways. The anaerobic model has been developed and reported previously, while the aerobic metabolic model was developed in this study. It is based on the assumption that acetyl-CoA and propionyl-CoA go through the catabolic and anabolic processes independently. Experimental validation shows that the integrated model can predict the anaerobic and aerobic results very well. It was found in this study that at pH 7 the maximum acetate uptake rate of GAO was slower than that reported for PAO in the anaerobic stage. On the other hand, the net biomass production per C-mol acetate added is about 9% higher for GAO than for PAO. This would indicate that PAO and GAO each have certain competitive advantages during different parts of the anaerobic/aerobic process cycle. (C) 2002 Wiley Periodicals, Inc.
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This paper discusses a document discovery tool based on Conceptual Clustering by Formal Concept Analysis. The program allows users to navigate e-mail using a visual lattice metaphor rather than a tree. It implements a virtual. le structure over e-mail where files and entire directories can appear in multiple positions. The content and shape of the lattice formed by the conceptual ontology can assist in e-mail discovery. The system described provides more flexibility in retrieving stored e-mails than what is normally available in e-mail clients. The paper discusses how conceptual ontologies can leverage traditional document retrieval systems and aid knowledge discovery in document collections.
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This paper is concerned with methods for refinement of specifications written using a combination of Object-Z and CSP. Such a combination has proved to be a suitable vehicle for specifying complex systems which involve state and behaviour, and several proposals exist for integrating these two languages. The basis of the integration in this paper is a semantics of Object-Z classes identical to CSP processes. This allows classes specified in Object-Z to be combined using CSP operators. It has been shown that this semantic model allows state-based refinement relations to be used on the Object-Z components in an integrated Object-Z/CSP specification. However, the current refinement methodology does not allow the structure of a specification to be changed in a refinement, whereas a full methodology would, for example, allow concurrency to be introduced during the development life-cycle. In this paper, we tackle these concerns and discuss refinements of specifications written using Object-Z and CSP where we change the structure of the specification when performing the refinement. In particular, we develop a set of structural simulation rules which allow single components to be refined to more complex specifications involving CSP operators. The soundness of these rules is verified against the common semantic model and they are illustrated via a number of examples.
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The effects of various fallow management systems and cropping intensities on water infiltration were measured on an Alfisol at Ibadan in southwestern Nigeria. The objective was to determine the influence of the land use systems (a combination of crop-fallow sequences and intercropping types) on soil hydraulic properties obtained by disc permeameter and double-ring infiltration measurements. The experiment was established in 1989 as a split-plot design with four replications. The main plots were natural fallow, planted Pueraria phaseoloides and planted Leucaena leucocephala. The subplots were 1 year of maize/cassava intercrop followed by 3-year fallow (25% cropping intensity), or 2-year fallow (33% cropping intensity), or 1-year fallow (50% cropping intensity), or no fallow period (100% cropping intensity). Water infiltration rates and sorptivities were measured under saturated and unsaturated flow. Irrespective of land use, infiltration rates at the soil surface (121-324 cm h(-1)) were greater than those measured at 30 cm depth (55-144 cm h(-1)). This indicated that fewer large pores were present below 30 cm depth compared with 0-30 cm, depth. Despite some temporal variation, sorptivities with the highest mean value of 93.5 cm h(-1/2) increased as the cropping intensity decreased, suggesting a more continuous macropore system under less intensive land use systems. This was most likely due to continuous biopores created by perennial vegetation under long fallow systems. Intercropped maize and cassava yields also increased as cropping intensity decreased. The weak relationship between crop yields and hydraulic conductivity/infiltration rates suggests that the rates were not limiting.
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Pippa Norris provides a schematic account of the evolution of campaigning through premodern, modern and postmodern stages. In particular she points to an emerging postmodern phase of electioneering characterized by a renewed emphasis upon direct forms of engagement which resonate with an earlier period in which campaigns were locally fought and largely dependent upon the canvassing efforts of party workers and volunteers. Norris's analysis offers a useful prism with which to view recent developments in electioneering in Australia. In the past several elections the rival Labor and Liberal parties have attempted to achieve a synergy between their centrally conducted and constituency-level campaigns by ensuring that their national campaigns are locally relevant and address local concerns. Their efforts to 'localize the national' meld the use of sophisticated software with elements of a traditional 'meet and greet' politics and suggest that local campaigning may now have a new shape and importance.
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We develop a method for determining the elements of the pressure tensor at a radius r in a cylindrically symmetric system, analogous to the so-called method of planes used in planar systems [B. D. Todd, Denis J. Evans, and Peter J. Daivis, Phys. Rev. E 52, 1627 (1995)]. We demonstrate its application in determining the radial shear stress dependence during molecular dynamics simulations of the forced flow of methane in cylindrical silica mesopores. Such expressions are useful for the examination of constitutive relations in the context of transport in confined systems.
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O texto examina as estrat??gias e os sistemas que devem ser considerados para se alcan??ar a melhor gest??o de recursos humanos no setor p??blico. Inicialmente, baseado em tr??s modelos tradicionais de administra????o p??blica, sugere uma abordagem hol??stica para aumentar a efetividade da gest??o. Em seguida, defende a id??ia de um ??rg??o ???guardi??o??? central, que considere o princ??pio do m??rito e que divida com os ??rg??os de linha a responsabilidade sobre a GRH. Mostra, ainda, a import??ncia de institucionalizar os valores da imparcialidade, do profissionalismo e da responsividade. Ao tratar da profissionaliza????o da GRH, ressalta a necessidade de uma pol??tica que defina como a gest??o de pessoas contribuir?? para o alcance de objetivos governamentais. Para isso, prop??e a aplica????o de um modelo integrado baseado em compet??ncias e o desenvolvimento de uma pol??tica salarial que permita a atra????o e reten????o de talentos no setor p??blico. Ao final, o texto apresenta os pr??s e contras da gest??o por desempenho, bem como os desafios de um redimensionamento organizacional no servi??o p??blico.
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Atualmente, tem-se difundido a aplicação de inoculante no sulco de semeadura na cultura da soja, mas há poucas informações que dão suporte a essa prática e comprovam sua eficiência em diferentes ambientes manejados sob plantio direto. Este trabalho teve como objetivo avaliar a viabilidade da aplicação de inoculantes na cultura da soja, via semente e sulco de semeadura, em solo já cultivado ou não com soja. Foram realizados dois experimentos em campo a partir de dezembro de 2004 em Latossolo Vermelho-Amarelo, seguindo o mesmo método e tratamentos, porém em dois locais distintos, com ou sem cultivo anterior de soja. Foram testados oito tratamentos: (1) inoculação via semente (inoculante + fungicida + micronutriente); (2) sem inoculação (fungicida + micronutriente); (3) testemunha (semente pura, sem tratamento); (4) aplicação no sulco-dose 1 (dose do inoculante recomendada no sulco); (5) aplicação no sulco-dose 2 (duas vezes a dose recomendada no sulco); (6) aplicação no sulco-dose 3 (três vezes a dose recomendada no sulco); (7) sulco-dose 1 + inoculação via semente; e (8) adubação com N (200 kg ha-1 N). Foram avaliados massa de matéria seca de nódulos e número de nódulos totais e nódulos viáveis e não-viáveis aos 30 e 75 dias após emergência. A melhor nodulação foi obtida com aplicação de inoculante + fungicida + micronutriente via semente no solo ainda não cultivado. No solo previamente cultivado com soja, destacaram-se os tratamentos uma e duas vezes a dose do inoculante no sulco. Menores valores de massa seca de nódulos na soja foram obtidos no tratamento com adubação mineral. A aplicação via sulco do inoculante mostrou-se uma prática viável, em razão da semelhança dos resultados obtidos com a aplicação tradicional via semente.
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The goal of the present study is mapping the nature of possible contributions of participatory online platforms in citizen actions that may contribute in the fight against cancer and its associated consequences. These platforms are usually associated with entertainment: in that sense, we intent to test their validity in other domains such as health, as well as contribute to an expanded perception of their potential by their users. The research is based on the analysis of online solidarity networks, namely the ones residing on Facebook, Orkut and the blogosphere, that citizens have been gradually resorting to. The research is also based on the development of newer and more efficient solutions that provide the individual (directly or indirectly affected by issues of oncology) with the means to overcome feelings of impotence and fatality. In this article, we aim at summarizing the processes of usage of these decentralized, freer participatory platforms by citizens and institutions, while attempting to unravel existing hype and stigma; we also provide a first survey of the importance and the role of institutions in this kind of endeavor; lastly, we present a prototype, developed in the context of the present study, that is specifically dedicated to addressing oncology through social media. This prototype is already available online at www.talkingaboutcancer.org, however, still under development and testing. The main objective of this platform is to allow every citizen to freely build their network of contacts and information, according to their own individual and/ or collective needs and desires.
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Purpose Achieving sustainability by rethinking products, services and strategies is an enormous challenge currently laid upon the economic sector, in which materials selection plays a critical role. In this context, the present work describes an environmental and economic life cycle analysis of a structural product, comparing two possible material alternatives. The product chosen is a storage tank, presently manufactured in stainless steel (SST) or in a glass fibre reinforced polymer composite (CST). The overall goal of the study is to identify environmental and economic strong and weak points related to the life cycle of the two material alternatives. The consequential win-win or trade-off situations will be identified via a Life Cycle Assessment/Life Cycle Costing (LCA/LCC) integrated model. Methods The LCA/LCC integrated model used consists in applying the LCA methodology to the product system, incorporating, in parallel, its results into the LCC study, namely those of the Life Cycle Inventory (LCI) and the Life Cycle Impact Assessment (LCIA). Results In both the SST and CST systems the most significant life cycle phase is the raw materials production, in which the most significant environmental burdens correspond to the Fossil fuels and Respiratory inorganics categories. The LCA/LCC integrated analysis shows that the CST has globally a preferable environmental and economic profile, as its impacts are lower than those of the SST in all life cycle stages. Both the internal and external costs are lower, the former resulting mainly from the composite material being significantly less expensive than stainless steel. This therefore represents a full win-win situation. As a consequence, the study clearly indicates that using a thermoset composite material to manufacture storage tanks is environmentally and economically desirable. However, it was also evident that the environmental performance of the CST could be improved by altering its End-of-Life stage. Conclusions The results of the present work provide enlightening insights into the synergies between the environmental and the economic performance of a structural product made with alternative materials. Further, they provide conclusive evidence to support the integration of environmental and economic life cycle analysis in the product development processes of a manufacturing company, or in some cases even in its procurement practices.
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Developed societies are currently facing severe demographic changes: the world population is ageing at an unprecedented rate. This demographic trend will be also followed by an increase of people with physical limitations. New challenges are being raised to the traditional health care systems, not only in Portugal, but also in all other European states. There is an urgent need to find solutions that allow extending the time people can live in their preferred environment by increasing their autonomy, self-confidence and mobility. AAL4ALL is a project currently being developed in cooperation with 34 Portuguese interdisciplinary partners, from industry to academia, R&D and social disciplines, which employs a novel conceptual approach through the development of an ecosystem of products and services for Ambient Assisted Living (AAL) associated to a business model and validated through large scale trial. This paper presents a comparative perspective of the needs and attitudes towards technology of the AAL users and caregivers identified in the analysis of a set of three different surveys: a users survey targeted at the Portuguese seniors and pre-seniors; an informal caregivers survey targeted at the family, friends and neighbours who provide care without any financial compensation; and a formal caregivers survey targeted at physicians, nurses,psychologists, social workers, and direct-care workers providing care to elders. The first results indicate that AAL solutions must be affordable,user friendly and have a true perceived benefit to their users.
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Wireless medical systems are comprised of four stages, namely the medical device, the data transport, the data collection and the data evaluation stages. Whereas the performance of the first stage is highly regulated, the others are not. This paper concentrates on the data transport stage and argues that it is necessary to establish standardized tests to be used by medical device manufacturers to provide comparable results concerning the communication performance of the wireless networks used to transport medical data. Besides, it suggests test parameters and procedures to be used to produce comparable communication performance results.
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Once delighted by the moving image advent as a new method of realistically presenting reality, the viewer has been reposition himself towards the audiovisual contents he consumes, as he is given the opportunity to create and share his own perspective of that reality. We are living in a new technological setting, governed mainly by factors of interactivity, digital systems and technological convergence. The research project that we will present in this paper focuses on the subject of participatory media and the way cultural institutions are increasingly facing the inevitability of a profound revision of their traditional parameters of unidirectional communication, given the increasing availability of tools for audiovisual production as well as the diversity of networked communication contexts. The Serralves Foundation with its Museum of Contemporary Art, in Porto, Portugal, was the subject of a fi rst study of an empirical nature: a series of audiovisual objects were developed, in order to generate material for analysis and proposition. In this new stage of the project, our aim is to identify new procedures and practices that may be effectively implemented within the institutional universe. We intend to propose effi cient audiovisual communication contexts, including the maximizing of the relationship between institutions and audiences regarding dimensions that are traditionally outside the institutional radar: identity, narrative and affection. The project is currently in the process of surveying and categorization, with the aim of producing a map of different vocations and positions of the various institutions in regards to the aforementioned issues, which require participatory communication.