978 resultados para Financial Control


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El desarrollo de equipos ultrasonográficos portátiles ha permitido incorporar esta técnica a los métodos de detección precoz de la Hidatidosis Humana. En esta experiência fueron efectuadas 690 ecografias, hallándose un 5.51% de imágenes compatibles en población general y un 12.24% en grupos de riesgo (convivientes de casos operados). Se observo una disminución significativa de los porcentajes de infección en el hombre en población general en Ias áreas bajo programa de control, utilizándose Ias encuestas ecográficas para esta determinación. Se concluyó sobre la posibilidad de incorporar la ecografía a los sistemas de vigilância epidemiológica de la hidatidosis humana.

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The objective of this contribution is to extend the models of cellular/composite material design to nonlinear material behaviour and apply them for design of materials for passive vibration control. As a first step a computational tool allowing determination of optimised one-dimensional isolator behaviour was developed. This model can serve as a representation for idealised macroscopic behaviour. Optimal isolator behaviour to a given set of loads is obtained by generic probabilistic metaalgorithm, simulated annealing. Cost functional involves minimization of maximum response amplitude in a set of predefined time intervals and maximization of total energy absorbed in the first loop. Dependence of the global optimum on several combinations of leading parameters of the simulated annealing procedure, like neighbourhood definition and annealing schedule, is also studied and analyzed. Obtained results facilitate the design of elastomeric cellular materials with improved behaviour in terms of dynamic stiffness for passive vibration control.

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RESUMO - A 8 de Maio de 2008 surgiu o centro de atendimento “Linha Saúde24” (S24) no sentido de modernizar o SNS, aproximando-o do cidadão. O serviço surge baseado no modelo inglês – o NHS Direct – que pode ser encarado como um serviço de informação telefónico apoiado por enfermeiros, disponível 24h por dia, concebido para expandir os serviços púbicos de acesso à rede prestadora de cuidados com intuito de aliviar a pressão da procura na rede de urgências hospitalares e médicos de família, assim como diluir as iniquidades regionais na prestação de serviços. A S24 assenta na perspectiva de ser um ponto de contacto inicial do utente com a rede de prestação de cuidados de saúde com capacidade de orientação. O objectivo da linha está na tentativa mais eficiente no uso dos recursos disponíveis, ao mesmo tempo que delega responsabilidade no cidadão na forma como este utiliza os recursos disponíveis, com melhor racionalização financeira na área da saúde aliada a uma melhor qualidade de serviço prestada e adequada, colocando os cidadãos no mesmo patamar, diluindo as dificuldades de acesso a aqueles que necessitam na tentativa de harmonizar e racionalizar o consumo de serviços de saúde. Esta estrutura permite ao cidadão conhecer melhor o seu estado de saúde e decidir mais acertadamente quanto à decisão a tomar. Com este estudo, e com base na literatura nacional e internacional, pretende-se descrever o perfil de utilizador que acede à S24 – definir o tipo de utilizador, disposição geográfica, motivos pelo qual acede ao serviço e qual o seu destino final, fazendo comparação com o perfil do NHS Direct. Assim, e com os dados obtidos, far-se-á uma avaliação preliminar em termos do contributo da linha S24 no que concerne à sua eficiência, equidade e empowerment dado ao utilizador. --- ------------------------------ABSTRACT - Saúde 24 (S24) is a national 24-hour health line initiated in May 2008 aiming at modernizing the Portuguese NHS by bringing it closer to the citizen. Indeed, S24 be seen as an initial contact point between the patient and the healthcare network, facilitating a better a management of health care demand. The service is inspired on the UK NHS Direct – a nurse-led telephone line to provide easier and faster advice information to people about health, illness and NHS services. It is expected to provide information so that people can deal with their health problems or their families´ on their own, with the purpose of reducing demand to A&E department and out-of-hours GP services. Additionally it can contribute to a reduction in regional inequities in healthcare provision through bringing health care advice to remote areas. The purpose of S24 is to handle more efficiently the available resources by enabling responsibilities in citizens. By doing so, S24 encourages a more appropriate use of available resources, with better financial outcomes and a better quality of care. It is meant, in terms of empowerment, to help people to be in control of their health and healthcare interactions by participating in the final decision. Based on quantitative data, this study defines the S24 caller user profile in terms of type, geographical reference, reasons for calling and outcome. This analysis allows us to perform a preliminary evaluation of the S24 in terms of its contribution to efficiency, equity and empowerment. Then the S24 is compared to

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Trabalho de Projeto Apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Mestre Carlos Mendes e coorientação da Engª Sónia Rodrigues

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This work was undertaken in the municipality of Pedro de Toledo (São Paulo State, Brazil) in 1987, to clarify aspects related to the transmission levels of Schistosoma mansoni in a human population where the snail host is Biomphalaria tenagophila. Since 1980 a control programme has been undertaken in this municipality. Urban and rural populations (4,719 subjects) were submitted to faecal examinations (Kato-Katz method). The overall prevalence rate was 4.8% being higher in males (6.2%) and also in the rural zone (5.8%). The geometric mean of S. mansoni eggs was 35.1 eggs per gramme of faeces (epg). Approximately 80.0% of the carriers presented less than 100 epg and only 20 individuals (9.0%) eliminated more than half of total eggs. The highest index of potencial contamination (IPC) was in the age group of 5 to 20 years (57.6%). Two thirds of the investigated patients (207) were autochthonous of Pedro de Toledo. The geographical distribution of the carriers showed a clear aggregation of the autochthonous cases and a close association between human contact sites and breeding places of B. tenagophila. This study shows that schistosomiasis subjects were not randomly aggregated, the youngsters should be the main target in the prophylaxis, and the efficacy of the control programme.

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Dissertação de Mestrado Apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Orientador: Doutor Carlos Mota Coorientadora: Doutora Ana Paula Lopes

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This paper is on an onshore variable speed wind turbine with doubly fed induction generator and under supervisory control. The control architecture is equipped with an event-based supervisor for the supervision level and fuzzy proportional integral or discrete adaptive linear quadratic as proposed controllers for the execution level. The supervisory control assesses the operational state of the variable speed wind turbine and sends the state to the execution level. Controllers operation are in the full load region to extract energy at full power from the wind while ensuring safety conditions required to inject the energy into the electric grid. A comparison between the simulations of the proposed controllers with the inclusion of the supervisory control on the variable speed wind turbine benchmark model is presented to assess advantages of these controls. (C) 2015 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

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O objetivo central deste estudo consiste em demonstrar de que forma o trabalho do auditor interno contribui no processo de gestão de riscos empresariais. Neste sentido, faz-se uma abordagem sobre o conceito de Auditoria Interna, sendo uma atividade destinada a acrescentar valor à organização na medida em que a auxilia na consecução dos seus objetivos, proporcionando-lhe informações oportunas e relevantes para a tomada de decisão. Faz também considerações ao Controlo Interno, no sentido de que as organizações vão sentir diferentes necessidades de controlo interno dependendo da sua dimensão e complexidade do negócio. O controlo interno é um processo desenvolvido pelos Orgãos de Gestão com o propósito de garantir uma segurança razoável no cumprimento dos objetivos estabelecidos. Cabe ao auditor interno auxiliar nesse sentido, ou seja, debruçar-se sobre a avaliação da adequação e eficiência do Sistema de Controlo Interno. Por fim é abordada a importância da Gestão do Risco, neste contexto as organizações têm como compromisso prioritário a implementação de mecanismos de avaliação e gestão dos riscos que possam afetar as suas operações e o cumprimento dos objetivos estratégicos definidos. A Auditoria Interna vai fornecer segurança acerca da eficácia das atividades de gestão do risco das organizações para assegurar que os principais riscos de negócio estão a ser geridos de forma apropriada bem como os sistemas de controlo interno estão a funcionar eficazmente. Ainda na gestão do risco é abordado o modelo COSO ERM, instrumento importante para as organizações na medida em que melhoram a performance e o desempenho dos controlos internos implementados e progridem para um processo de gestão do risco. Faz-se também uma breve referência sobre a Lei Sox, que veio promover uma profunda reforma na elaboração dos relatórios financeiros, no detalhe minucioso sobre os aspetos do controlo interno nas organizações e na transparência das informações divulgadas pelas organizações.

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In this paper we exploit the nonlinear property of the SiC multilayer devices to design an optical processor for error detection that enables reliable delivery of spectral data of four-wave mixing over unreliable communication channels. The SiC optical processor is realized by using double pin/pin a-SiC:H photodetector with front and back biased optical gating elements. Visible pulsed signals are transmitted together at different bit sequences. The combined optical signal is analyzed. Data show that the background acts as selector that picks one or more states by splitting portions of the input multi optical signals across the front and back photodiodes. Boolean operations such as EXOR and three bit addition are demonstrated optically, showing that when one or all of the inputs are present, the system will behave as an XOR gate representing the SUM. When two or three inputs are on, the system acts as AND gate indicating the present of the CARRY bit. Additional parity logic operations are performed using four incoming pulsed communication channels that are transmitted and checked for errors together. As a simple example of this approach, we describe an all-optical processor for error detection and then provide an experimental demonstration of this idea. (C) 2014 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

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The SiC optical processor for error detection and correction is realized by using double pin/pin a-SiC:H photodetector with front and back biased optical gating elements. Data shows that the background act as selector that pick one or more states by splitting portions of the input multi optical signals across the front and back photodiodes. Boolean operations such as exclusive OR (EXOR) and three bit addition are demonstrated optically with a combination of such switching devices, showing that when one or all of the inputs are present the output will be amplified, the system will behave as an XOR gate representing the SUM. When two or three inputs are on, the system acts as AND gate indicating the present of the CARRY bit. Additional parity logic operations are performed by use of the four incoming pulsed communication channels that are transmitted and checked for errors together. As a simple example of this approach, we describe an all optical processor for error detection and correction and then, provide an experimental demonstration of this fault tolerant reversible system, in emerging nanotechnology.

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This paper describes the implementation of a distributed model predictive approach for automatic generation control. Performance results are discussed by comparing classical techniques (based on integral control) with model predictive control solutions (centralized and distributed) for different operational scenarios with two interconnected networks. These scenarios include variable load levels (ranging from a small to a large unbalance generated power to power consumption ratio) and simultaneously variable distance between the interconnected networks systems. For the two networks the paper also examines the impact of load variation in an island context (a network isolated from each other).

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This paper describes the use of a Control Banding Tool to assess and further control of exposure of nanoparticles emitted during welding operations. The tool was applied to Metal Active Gas (MAG) arc welding of mild and stainless steel, providing semi-quantitative data on the process, so that protection measures could be derived, e.g. exhaust gas ventilation by hoods, local ventilation devices and containment measures. This tool is quite useful to compare and evaluate the characteristics of arc welding procedures so that more eco-friendly processes could be preferred over the more potentially noxious ones.

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This work describes the utilization of Pulsed Electric Fields to control the protozoan contamination of a microalgae culture, in an industrial 2.7m3 microalgae photobioreactor. The contaminated culture was treated with Pulsed Electric Fields, PEF, for 6h with an average of 900V/cm, 65μs pulses of 50Hz. Working with recirculation, all the culture was uniformly exposed to the PEF throughout the assay. The development of the microalgae and protozoan populations was followed and the results showed that PEF is effective on the selective elimination of protozoa from microalgae cultures, inflicting on the protozoa growth halt, death or cell rupture, without affecting microalgae productivity. Specifically, the results show a reduction of the active protozoan population of 87% after 6h treatment and 100% after few days of normal cultivation regime. At the same time, microalgae growth rate remained unaffected. © 2014 Elsevier B.V.

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Applications of niclosamide at three-monthly intervals were undertaken for 14 years in foci of Biomphalaria glabrata in the water sources of Peri-Peri (Capim Branco, MG). All the residents of the area were submitted to an annual fecal examination (Kato/Katz) and those individuals eliminating Schistosoma mansoni eggs were treated with oxamniquine. A malacological survey was undertaken at three-monthly intervals by means of ten scoops with a perforated ladle each ten metres along the two banks of the ditches and streams of the region. Where snails were found, molluscicide was applied by means of dripping or aspersion using a 3 ppm aqueous suspension of niclosamide. Initially, a mean of 14.3% of snails in the region were found to be eliminating cercariae. Following the first four applications of molluscicide, this was reduced to 0.0% and maintained at about 1.5% throughout the program. Thus, there was a continued possibility of schistosomiasis transmission in the area and it was observed that the population of snails reestablished itself within three months of molluscicide application. The results obtained in this study do not encourage the continual use of niclosamide as the only method of control of schistosomiasis.

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We consider an optimal control problem with a deterministic finite horizon and state variable dynamics given by a Markov-switching jump–diffusion stochastic differential equation. Our main results extend the dynamic programming technique to this larger family of stochastic optimal control problems. More specifically, we provide a detailed proof of Bellman’s optimality principle (or dynamic programming principle) and obtain the corresponding Hamilton–Jacobi–Belman equation, which turns out to be a partial integro-differential equation due to the extra terms arising from the Lévy process and the Markov process. As an application of our results, we study a finite horizon consumption– investment problem for a jump–diffusion financial market consisting of one risk-free asset and one risky asset whose coefficients are assumed to depend on the state of a continuous time finite state Markov process. We provide a detailed study of the optimal strategies for this problem, for the economically relevant families of power utilities and logarithmic utilities.