PACOTE ANTI-CORRUP����O DE DILMA?

Olhemos para uma folha de S��o Paulo no meio do tr��nsito ca��tico e dos milhares de arranha-c��us, enquanto passam centenas de buzinantes motoqueiros suicidas a uma velocidade estonteante��� Depois de milh��es de pessoas se terem manifestado no Brasil por causa de megas-processos de corrup����o que t��m sido descobertos, entre os quais o Petrol��o, no qual as investiga����es apontam que a propina (suborno) foi o triplo do caso Mensal��o, eis que a Presidenta Dilma avan��a para um pacote anti-corrup����o. A opera����o Lava Jato j�� fala em milhares de milh��es de reais. Mas, importante, �� que apenas uma medida tem efeitos de aplica����o imediata! S��o 7 as medidas. �� Let us look for a Folha de Sao Paulo in the middle of chaotic traffic and thousands of skyscrapers, as they pass hundreds of suicide motorcycle at breakneck speed ... After millions of people have expressed in Brazil because of corruption mega-processes that have been discovered, including the Petrol��o in which investigations indicate that the bribe (bribery) was triple the Mensal��o case, behold, the President Dilma advances to an anti-corruption package. Operation Lava Jet is already talking about billions of reais. But, importantly, it is that only a measure takes effect immediately applicable! There are 7 steps.

Comparative Analysis between Statistical and Artificial Intelligence Models in Business Failure Prediction

A growing number of predicting corporate failure models has emerged since 60s. Economic and social consequences of business failure can be dramatic, thus it is not surprise that the issue has been of growing interest in academic research as well as in business context. The main purpose of this study is to compare the predictive ability of five developed models based on three statistical techniques (Discriminant Analysis, Logit and Probit) and two models based on Artificial Intelligence (Neural Networks and Rough Sets). The five models were employed to a dataset of 420 non-bankrupt firms and 125 bankrupt firms belonging to the textile and clothing industry, over the period 2003���09. Results show that all the models performed well, with an overall correct classification level higher than 90%, and a type II error always less than 2%. The type I error increases as we move away from the year prior to failure. Our models contribute to the discussion of corporate financial distress causes. Moreover it can be used to assist decisions of creditors, investors and auditors. Additionally, this research can be of great contribution to devisers of national economic policies that aim to reduce industrial unemployment.

The internationally standardized process of public accounting: the perspective of different stakeholders in Portugal

New Public Management (NPM) led to great pressures for to introduce and adapt businesslike accounting in the public sector (Hood, 1995; Lapsley, 2008; Lapsley et al., 2009), specially the transition from cash basis to accrual-based accounting. In consequence, since the last 20 years we assist to a movement towards internationally standardized of public sector accounting that led to the publication of 32 International Public Sector Accounting Standards (IPSAS) for all public sector entities from national central governments to local governments (IFAC, 2008). These standards are accrual-basis and they emphasize the balance sheet approach, the fair value measurement and the revenue-expense approach (Hints, 2007). The main innovations are associated with the use of the balance sheet approach and the fair value measurement because, traditionally, public accounting systems are mainly focused on the revenue-expense approach and on historical cost valuation (Oulasvirta, 2014).

Sistemas de informa����o em pol��ticas sociais descentralizadas: uma an��lise sobre a coordena����o federativa e pr��ticas de gest��o

Este artigo objetiva avaliar como sistemas de informação criados pelo governo federal brasileiro são utilizados para coordenar políticas sociais descentralizadas em três áreas - saúde, educação e assistência social - em que políticas públicas federais são implantadas em parceria com governos estaduais e municipais. Como parte deste estudo, foram realizadas 35 entrevistas semiestruturadas realizadas entre o final de 2012 e início de 2013 com gestores dos três programas estudados e nos três níveis de governo. Além disso, como informação complementar, coletamos 432 questionários que foram respondidos por usuários dos mesmos sistemas. Como referencial teórico para análise, utilizamos um modelo multinível construído a partir da combinação de três teorias - social construtivismo, contextualismo e estruturacionismo - e que vem sendo utilizado em vários estudos relacionados com o uso de sistemas de informação com finalidade social. O estudo conclui que sistemas desenvolvidos considerando a participação dos diferentes níveis de governo tendem a ter melhor aceitação por parte dos usuários e assim produzir melhores efeitos nos resultados das políticas aos quais estão associados. Os sistemas desenvolvidos de forma menos participativa tendem a focar exclusivamente a necessidade de controle pelo governo federal, subaproveitando seu potencial como instrumento de gestão e produzindo menor efeito de controle social da política pública a que está associado. Consequentemente, estes sistemas menos participativos têm menor relevância para a coordenação federativa.

Instrumentos e mecanismos de gestão: contribuições ao processo decisório em conselhos de políticas públicas

A administração pública no Brasil conta com diretrizes e parâmetros estabelecidos em documentos, a exemplo de leis, políticas ou planos, que se constituem em instrumentos para nortear e qualificar a gestão democrática das políticas públicas. A investigação buscou identificar instrumentos e mecanismos de gestão utilizados no processo decisório pelos Conselhos Municipais de Assistência Social e de Saúde em Chapecó (SC). A partir da leitura de atas (2005 a 2009), obtiveram-se como instrumento mais citado os relatórios de prestação de contas, embora esses não evidenciarem articulação com objetivos e metas definidos no plano municipal. Os mecanismos mais utilizados são comissões internas, capacitação, conferências e comunicação com outras organizações. Os conselhos estudados recorrem a instrumentos e mecanismos com potencial para ampliar a participação na gestão pública municipal.

Multi-attribute classification of housing conservation status in urban regeneration actions

Urban regeneration is more and more a ���universal issue��� and a crucial factor in the new trends of urban planning. It is no longer only an area of study and research; it became part of new urban and housing policies. Urban regeneration involves complex decisions as a consequence of the multiple dimensions of the problems that include special technical requirements, safety concerns, socio-economic, environmental, aesthetic, and political impacts, among others. This multi-dimensional nature of urban regeneration projects and their large capital investments justify the development and use of state-of-the-art decision support methodologies to assist decision makers. This research focuses on the development of a multi-attribute approach for the evaluation of building conservation status in urban regeneration projects, thus supporting decision makers in their analysis of the problem and in the definition of strategies and priorities of intervention. The methods presented can be embedded into a Geographical Information System for visualization of results. A real-world case study was used to test the methodology, whose results are also presented.

Health education: the role and functions of the specialist and the generalist

Education for health is a process in which all public health and medical care personnel are involved. People learn both formally (planned learning experiences) and informally (unplanned learning experiences). Since the patient, the client, the consummer and the community expect public health and medical care personnel to assist them with health and disease issues and problems, the response of the professional "educates" the customer whether the professional intends to educate or not. Therefore, it is incumbent on all public health and medical care professionals to understand their educational functions and their role in health education. It is also important that the role of the specialist in education be clear. The specialist, as to all other specialists, has an in-depth knowledge of his area of expertise, i.e., the teaching/learning process; s/he may function as a consultant to others to enhance the educational potential of their role or s/he may work with a team or with communities or groups of patients. Specific competencies and knowledge are required of the health education specialist; and there is a body of learning and social change theory which provides a frame of reference for planning, implementing and evaluating educational programs. Working with others to enhance their potential to learn and to make informed decisions about health/disease issues is the hallmark of the health education specialist.

Consumo energ��tico e efici��ncia da marcha com dois modelos de joelhos prot��sicos: estudo de caso

Introdu����o ��� Os componentes prot��sicos t��m um papel fundamental na efici��ncia energ��tica da marcha dos indiv��duos amputados. Esta �� uma ��rea de conhecimento ainda em desenvolvimento, onde a investiga����o desempenha um papel central. Objectivos ��� Comparar e analisar o efeito de dois joelhos prot��sicos, 3R34, monoc��ntrico modular, de fric����o constante, com auxiliar de extens��o incorporado (A) e 3R92, monoc��ntrico modular, com trav��o de fric����o e controlo pneum��tico da fase de balan��o (B) no consumo energ��tico e efici��ncia da marcha. Metodologia ��� Um indiv��duo do sexo masculino de 27 anos, com amputa����o transfemural longa, foi sujeito a um protocolo subm��ximo de avalia����o da resposta ao exerc��cio em passadeira rolante (H/P/Cosmos(R) Mercury), atrav��s de um sistema de an��lise de gases breath���by���breath (Cosmed Quark PFT Ergo). Foi efetuado o mesmo protocolo com intervalo de dois dias, primeiro utilizando o joelho A e depois o B. As vari��veis analisadas foram o consumo de O2 (VO2), o equivalente metab��lico (MET) e a efici��ncia energ��tica da marcha (Quociente de VO2 esperado de um individuo saud��vel e o VO2 do individuo em estudo). O esfor��o percecionado foi medido com a escala RPE de Borg. Resultados ��� O consumo energ��tico com o joelho A (24,2 ml O2/kg/min; 6,9 MET) foi inferior ao obtido com o joelho B (28,68 ml O2/kg/min; 8,2 MET). A efici��ncia energ��tica da marcha foi mais elevada para o joelho A (43%) do que para o joelho B (39%). Conclus��o ��� A utiliza����o do joelho A na pr��tese do indiv��duo em estudo resulta numa marcha de menor consumo energ��tico e maior efici��ncia. No entanto, este valor poder�� estar influenciado pelo curto per��odo de adapta����o ao joelho B, sendo necess��rios mais estudos para confirmar os resultados do estudo e a influ��ncia deste fator. ABSTRACT - Background ��� Prosthetic components have a crucial role in the energy efficiency of amputee���s gait. This is an area of knowledge still in development, where research plays a central role. Objective ��� The purpose of this case study is to compare the impact in energy consumption of two prosthetic knees, titanium single���axis constant friction knee joint with internal extension assist, 3R34 (A) and a single���axis pneumatic swing phase control, 3R92 (B). Methodology ��� The participant was a transtibial amputee, male, with 27 years old, with no other clinical or functional impairments. To measure the energy expenditure a submaximal treadmill (H/P/Cosmos(R) Mercury) exercise stress test combined with a breath���by���breath analysis system (Cosmed Quark PFT Ergo) was used. The same test was applied to both knees, separated by two days. The analyzed variables were O2 consumption (VO2), metabolic equivalent (MET) and gait efficiency (VO2 ratio expected from a healthy individual and the studied individual). A rate of perceived exertion (Borg���s Scale) was used. Results ��� The results were favorable to knee A (24.2 ml O2/kg/min; 6.9 MET, 43% efficiency) compared with knee B (28.68 ml O2/kg/min; 8.2 MET, 39% efficiency). Conclusion ��� In this case, a less energy consumption gait corresponds to the prosthesis with knee A. These values may be influenced by the short adaptation period with knee B, so it���s necessary to perform more studies to confirm the previous results and to understand the truly impact of correct adaptation factor to the best prosthetics components for different patients.

Mortality among patients with non-affective functional psychoses in a metropolitan area of South-Eastern Brazil

High mortality rates among those suffering from schizophrenia and related psychoses have been consistently described in developed societies. However, to date there is a lack of data on this matter in Brazil. In order to examine this issue, a prospective 2-year follow-up study was carried out in S. Paulo. The sample consisted of 120 consecutive admissions to psychiatric hospitals in a defined catchment area, aged 18 to 44 years old, with clinical diagnoses of non-affective functional psychoses according to the ICD-9. After 2 years, 116 (96.7%) subjects were traced. During the study period there were 7 deaths (6.0% of those traced), 5 (4.3%) due to suicide. All but one of the suicides occurred in the first year after discharge from hospital. Age and sex Standardised Mortality Ratios (relative to rates for the population of the city of Sao Paulo) were 8.4 for overall mortality (95% confidence interval: 4.0-15.9) and 317.9 for deaths due to suicide (95% confidence interval: 125.2-668.3). These results are in agreement with previous studies, and show that in Brazil non-affective functional psychoses are life-threatening illnesses, which need adequate care, particularly when patients go back to live in the community after hospital discharge.

Optimal insurance with counterparty default risk

We study the design of optimal insurance contracts when the insurer can default on its obligations. In our model default arises endogenously from the interaction of the insurance premium, the indemnity schedule and the insurer���s assets. This allows us to understand the joint effect of insolvency risk and background risk on efficient contracts. The results may shed light on the aggregate risk retention sched- ules observed in catastrophe reinsurance markets, and can assist in the design of (re)insurance programs and guarantee funds.

Web survey system to discover the actual role of experience in learning in higher education: a case study

March 19 - 22, 2006, S��o Paulo, BRAZIL World Congress on Computer Science, Engineering and Technology Education

Alian��as estrat��gicas: an��lise do sector exportador de produtos portugu��s

Disserta����o de Mestrado em Finan��as Empresariais

Mobi_System: A Personal Travel Assistance for Electrical Vehicles in Smart Cities

In this work it is proposed the design of a mobile system to assist car drivers in a smart city environment oriented to the upcoming reality of Electric Vehicles (EV). Taking into account the new reality of smart cites, EV introduction, Smart Grids (SG), Electrical Markets (EM), with deregulation of electricity production and use, drivers will need more information for decision and mobility purposes. A mobile application to recommend useful related information will help drivers to deal with this new reality, giving guidance towards traffic, batteries charging process, and city mobility infrastructures (e. g. public transportation information, parking places availability and car & bike sharing systems). Since this is an upcoming reality with possible process changes, development must be based on agile process approaches (Web services).

Smart Electric Vehicle Charging System

In this work is proposed the design of a system to create and handle Electric Vehicles (EV) charging procedures, based on intelligent process. Due to the electrical power distribution network limitation and absence of smart meter devices, Electric Vehicles charging should be performed in a balanced way, taking into account past experience, weather information based on data mining, and simulation approaches. In order to allow information exchange and to help user mobility, it was also created a mobile application to assist the EV driver on these processes. This proposed Smart ElectricVehicle Charging System uses Vehicle-to-Grid (V2G) technology, in order to connect Electric Vehicles and also renewable energy sources to Smart Grids (SG). This system also explores the new paradigm of Electrical Markets (EM), with deregulation of electricity production and use, in order to obtain the best conditions for commercializing electrical energy.

Avalia����o da caracteriza����o de les��es em mamografia com recurso a sistemas CAD (Diagn��stico Assistido por Computador)

Mestrado em Radia����es Aplicadas ��s Tecnologias da Sa��de. ��rea de especializa����o: Imagem Digital com Radia����o X.