994 resultados para job-order costing


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Evangelium sancti Matthaei

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Abstract

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Aquesta recerca està motivada per l’interès en les Mesures Penals Alternatives, concretament, en les suspensions judicials com a mesura més adient per a determinats subjectes amb perfils toxicològics i que requereixen d’una intervenció que es pot abordar en context comunitari. Per tal de valorar la seva eficàcia, l’equip d’investigadors s’ha centrat en els índexs de reincidència i aquells factors que poden influir a partir de l’anàlisi estadística d’una mostra de 237 subjectes sotmesos a l’obligació de tractament de deshabituació. Observant l’índex de reincidència, en funció de l’anàlisi de variables sociopersonals i judicials dels subjectes, es busquen aquells indicadors que poden ser eficaços per reduir la comissió de nous fets delictius. Del resultats obtinguts, es conclou que variables com una bona adherència familiar, una estabilitat laboral així com la finalització correcta d’un tractament de deshabituació aporten uns nivells de reincidència baixos. Igualment, es justifica l’atorgament de suspensions judicials com a eina punitiva més eficaç per a aquells subjectes amb característiques toxicològiques i necessitats rehabilitadores a causa de la seva addicció, atès que els nivells de reincidència obtinguts en aquesta recerca aporten uns índexs més baixos que els nivells actuals de reincidència penitenciària (cal tenir en compte, però, la diferència de perfils). Es conclou que aquestes mesures penals alternatives són una eina més integradora ja que es desenvolupen en l’entorn comunitari.

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Esta investigación está motivada por el interés por las suspensiones judiciales como medida más adecuada para determinados sujetos con perfiles toxicológicos y que requieren una intervención que se puede abordar en un contexto comunitario. Con el fin de valorar su eficacia, el equipo de investigadores se ha centrado en los índices de reincidencia y aquellos factores que pueden influir a partir del análisis estadístico de una muestra de 237 sujetos sometidos a la obligación de tratamiento de deshabituación. Observando el índice de reincidencia, en función del análisis de variables sociopersonales y judiciales de los sujetos, se buscan aquellos indicadores que pueden ser eficaces para reducir la comisión de nuevos hechos delictivos. De los resultados obtenidos, se concluye que variables como una buena adherencia familiar, la estabilidad laboral o la finalización correcta de un tratamiento de deshabituación aportan unos niveles de reincidencia bajos Asimismo, se justifica el otorgamiento de suspensiones judiciales como herramienta punitiva más eficaz para aquellos sujetos con características toxicológicas y necesidades rehabilitadoras debido a su adicción, dado que los niveles de reincidencia obtenidos en esta investigación aportan unos índices más bajos que los niveles actuales de reincidencia penitenciaria (siempre teniendo en cuenta la diferencia de perfiles). Se concluye en este estudio que la aplicación de estas medidas penales alternativas son una herramienta más integradora debido a que se desarrolla dentro del entorno comunitario.

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Both neural and behavioral responses to stimuli are influenced by the state of the brain immediately preceding their presentation, notably by pre-stimulus oscillatory activity. Using frequency analysis of high-density electroencephalogram coupled with source estimations, the present study investigated the role of pre-stimulus oscillatory activity in auditory spatial temporal order judgments (TOJ). Oscillations within the beta range (i.e. 18-23Hz) were significantly stronger before accurate than inaccurate TOJ trials. Distributed source estimations identified bilateral posterior sylvian regions as the principal contributors to pre-stimulus beta oscillations. Activity within the left posterior sylvian region was significantly stronger before accurate than inaccurate TOJ trials. We discuss our results in terms of a modulation of sensory gating mechanisms mediated by beta activity.

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Ex-libris : f.232v : « Liber Germano de Pratis pertinet almo. » ; — f.1 : « Sti Germani a Pratis »

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This article examines the job prospects of displaced industrial workers in Switzerland. Based on a survey of 1,203 workers who were dismissed after their manufacturing plants closed down, we analyse the determinants of re-employment, the sector of re-employment and the change in wages. Two years after displacement, a majority of workers were back in employment: 69% were re-employed, 17% un-employed and 11% retired. Amongst re-employed workers, two thirds found a job in manufacturing and one third in services. Contrary to a common belief, low-end services are not the collecting vessel of redundant industrial workers. Displaced workers aged 55 and older seem particularly vulnerable after a plant closes down: over 30% were long-term unemployed, and those older workers who found a new job suffered disproportionate wage losses. Advanced age-and not low education-appears as the primary handicap after mass redundancy.

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This paper deals with the goodness of the Gaussian assumption when designing second-order blind estimationmethods in the context of digital communications. The low- andhigh-signal-to-noise ratio (SNR) asymptotic performance of the maximum likelihood estimator—derived assuming Gaussiantransmitted symbols—is compared with the performance of the optimal second-order estimator, which exploits the actualdistribution of the discrete constellation. The asymptotic study concludes that the Gaussian assumption leads to the optimalsecond-order solution if the SNR is very low or if the symbols belong to a multilevel constellation such as quadrature-amplitudemodulation (QAM) or amplitude-phase-shift keying (APSK). On the other hand, the Gaussian assumption can yield importantlosses at high SNR if the transmitted symbols are drawn from a constant modulus constellation such as phase-shift keying (PSK)or continuous-phase modulations (CPM). These conclusions are illustrated for the problem of direction-of-arrival (DOA) estimation of multiple digitally-modulated signals.

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The objective of this paper is to introduce a fourth-order cost function of the displaced frame difference (DFD) capable of estimatingmotion even for small regions or blocks. Using higher than second-orderstatistics is appropriate in case the image sequence is severely corruptedby additive Gaussian noise. Some results are presented and compared to those obtained from the mean kurtosis and the mean square error of the DFD.

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The Wigner higher order moment spectra (WHOS)are defined as extensions of the Wigner-Ville distribution (WD)to higher order moment spectra domains. A general class oftime-frequency higher order moment spectra is also defined interms of arbitrary higher order moments of the signal as generalizations of the Cohen’s general class of time-frequency representations. The properties of the general class of time-frequency higher order moment spectra can be related to theproperties of WHOS which are, in fact, extensions of the properties of the WD. Discrete time and frequency Wigner higherorder moment spectra (DTF-WHOS) distributions are introduced for signal processing applications and are shown to beimplemented with two FFT-based algorithms. One applicationis presented where the Wigner bispectrum (WB), which is aWHOS in the third-order moment domain, is utilized for thedetection of transient signals embedded in noise. The WB iscompared with the WD in terms of simulation examples andanalysis of real sonar data. It is shown that better detectionschemes can be derived, in low signal-to-noise ratio, when theWB is applied.

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This work provides a general framework for the design of second-order blind estimators without adopting anyapproximation about the observation statistics or the a prioridistribution of the parameters. The proposed solution is obtainedminimizing the estimator variance subject to some constraints onthe estimator bias. The resulting optimal estimator is found todepend on the observation fourth-order moments that can be calculatedanalytically from the known signal model. Unfortunately,in most cases, the performance of this estimator is severely limitedby the residual bias inherent to nonlinear estimation problems.To overcome this limitation, the second-order minimum varianceunbiased estimator is deduced from the general solution by assumingaccurate prior information on the vector of parameters.This small-error approximation is adopted to design iterativeestimators or trackers. It is shown that the associated varianceconstitutes the lower bound for the variance of any unbiasedestimator based on the sample covariance matrix.The paper formulation is then applied to track the angle-of-arrival(AoA) of multiple digitally-modulated sources by means ofa uniform linear array. The optimal second-order tracker is comparedwith the classical maximum likelihood (ML) blind methodsthat are shown to be quadratic in the observed data as well. Simulationshave confirmed that the discrete nature of the transmittedsymbols can be exploited to improve considerably the discriminationof near sources in medium-to-high SNR scenarios.

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A firm that wishes to launch a new product to the market is faced with a difficult task of deciding what the best moment for the launch is. Timing may also be critical when a firm plans to adopt new processes or intends to head for new markets. The critical question the firm needs to tackle is whether it will try to reach the so-called first-mover advantage by acting earlier than its rivals. The first-mover position may reward the entrant with various opportunities to gain competitive advantage over later movers. However, there are also great risks involved in the early market entry, and sometimes the very first entrant fails even before the followers enter the market. The follower, on the other hand, may be able to free-ride on the earlier entrants' investments and gain from the languished uncertainties that characterize the new markets. According to the current understanding the occurrence of entry order advantages depends not only on the mechanism and attributes in the firm's environment that provide the initial opportunities but also on the firm's ability to capitalize on these advantage opportunities. This study contributes to this discussion by analyzing the linkages between the asset base of the firm, characteristics of the operating environment and the firm's entry timing orientation. To shed light on the relationship between the entry timing strategy and competitive advantage, this study utilizes the concept of entry timing orientation. The rationale for choosing this type of approach arises from the inability of previously employed research tools to reach the underlying factors that result in entry timing advantage. The work consists of an introductory theoretical discussion on entry timing advantages and of four research publication. The empirical findings support the understanding that entry timing advantage is related to the characteristics of the firm's operating environment but may also be related to firm-specific factors. This in turn suggests that some of the traditional ways of detecting and measuring first-mover advantage - which to some extent ignore these dimensions - may be outdated.