LSTA Five Year Plan 2008-2012, 2007

The 2008-2012 Library Services and Technology Act (LSTA) Plan represents a blueprint for the State Library of Iowa’s federally funded activities over the next five years. We feel we have been successful in striking a balance between challenging ourselves to achieve more and being realistic about what we can actually accomplish with current human and financial resources. We have incorporated “Lessons Learned” from the previous five year plan. These include: • Continue to use LSTA funding primarily for projects of statewide impact, an emphasis based on input from the Iowa library community. • Consider carefully the ramifications of taking on additional projects. We have carefully selected a few, new projects. • Leverage staff resources and non-federal funding to carry out our LSTA plan. A number of programs and services identified in the plan also use state funding, including the State Data Center, Iowa Publications Online, Direct State Aid, Open Access and Access Plus. • Measure progress regularly and frequently. We plan to review our progress in implementing the plan at least quarterly and will ask the Iowa Commission of Libraries to review progress annually. • Write objectives that come closer to identifying impact. We believe our target outcomes are do-able and come closer to measuring impact.

LSTA Five Year Plan 2008-2012, 2007

The 2008-2012 Library Services and Technology Act (LSTA) Plan represents a blueprint for the State Library of Iowa’s federally funded activities over the next five years. We feel we have been successful in striking a balance between challenging ourselves to achieve more and being realistic about what we can actually accomplish with current human and financial resources. We have incorporated “Lessons Learned” from the previous five year plan.

Demonstração dos fluxos de caixa como instrumento de planeamento financeiro e de tomada de decisão

O presente trabalho tem como objectivo evidenciar a importancia da demonstração dos fluxos de caixa como instrumento de planeamento financeiro e de tomada de decisão. As informações fornecida pela demonstração dos fluxos de caixa serão de grande utilidade para a Administração, pois permitem compreender a alocação dos meios financeiros da entidade o que ajudará no planeamento financeiro e na tomada de decisões económico-financeiras. A demonstração dos fluxos de caixa como peça contabilística permite a Administração verificar a consistência dos planos projectados e estimar as exigências financeiras da entidade. O trabalho inclui uma abordagem teórica seguido de um estudo de caso. Na abordagem teórica, fez-se a apresentação das principais teorias e conceitos sobre o tema. O estudo de caso incidiu sobre uma empresa nacional, a Enacol, em que analisou-se a demonstração do fluxo de caixa dos ultimos três anos, bem como os indicadores económicos e financeiros possibilitando a análise da situação financeira da empresa. Foi também utilizada a entrevista a pessoas ligadas a área de contabilidade numa empresa. Os resultados obtidos mostram que a demonstração dos fluxos de caixa é um importante instrumento no planeamento financeiro e na tomada de decisões para a continuidade dos negócios das empresas. This paper aims to highlight the importance of the statement of cash flows as a tool for financial planning and decision making. All the information provided by the statement of cash flows will be very useful for the Administration, because they allow them to understand the allocation of the financial resources of the entity which will be a support in financial planning and decisionmaking in economic and financial areas. Being part of accounting, the statement of cash flows allows the Administration to verify the consistency of the projected plans and estimate the organization financial requirements. The following work includes a theoretical approach followed by a case study. Within the theoretical approach was made a presentation of the main theories and concepts on the subject while the case study focused on a national company, Enacol, in which we analyzed the statement of cash flows for the last three years, as well as the economic and financial indicators enabling the analysis of the financial situation of the company. It was also used an interview used for people connected to a company in the accounting field. Therefore, the results show that the statement of cash flows is an important tool in financial planning and decision making for the continuity of companies businesses.

Implementação do abc (activity-based costing) numa empresa prestação de serviços de saúde

O presente trabalho cujo título é Implementação do ABC numa empresa prestadora de serviços de Saúde, tem como finalidade a obtenção do grau de licenciatura em Contabilidade e Administração e tem como principal objectivo a implementação do método ABC numa pequena e média empresa de prestação de serviços de saúde, como um instrumento de apoio á gestão. Para a introdução da Contabilidade de Gestão na empresa, há que se escolher um método/sistema de apuramento de gastos que espelha a realidade da empresa, e de uma certa forma o ABC é o método ideal para apuramento de resultados sem distorções. O ABC (Activity-Based Cost) apura os resultados através da relação de causa-efeito, considerando que as actividades é que geram gastos e os objectos de custeio é que consomem as actividades. É aplicável tanto nas empresas industriais como nas empresas prestadoras de serviços, apesar de inicialmente ter sido concebido para as empresas industrias, isto é, para as grandes empresas devido aos avultados recursos financeiros e humanos como também pelo tempo necessário para a sua implementação. Mas o modelo matricial apresentado por Roztcki et al (1999) permite a aplicação deste método nas PME com poucos recursos financeiros e de tempo, utilizando uma folha de cálculo no Excel. Será este modelo a ser proposto e poderá ser implementado na clínica. O modelo apresentado foi testado num estudo de caso realizado numa clínica. Com a realização dos testes foi detectado algumas dificuldades e limitações, as maiores dificuldades encontradas foram a identificação das actividades e dos cost drivers, devido à complexidade do sector. A implementação foi concluída com sucesso, proporcionando informações detalhadas dos gastos dos produtos/serviços prestados em toda a clínica. This work was done as a requisite for obtaining a degree in Accounting and Administration, and is titled “The Implementation of ABC – Activity Based Cost in a company that provides health services”. Its main purpose is to analyze the implementation of ABC method in a small and medium-sized enterprise which provides health services to support decision making by the Managers. To adopt management accounting in a company, it’s necessary to choose a cost qualifying system that reflects the reality of the company and in a certain way ABC is the method which can determine the results without any distortion. ABC (Activity-Based Cost) determines the results through cause-and-effect relationship, whereas the activities generate spending while costing objects consume the activities. It’s applicable both in industrial companies as in services providers, although it was initially designed for industrial companies, that is, to large companies, due to the huge financial and human resources existent as well as by the time required for its implementation. But the matrix model presented by Roztckiet al (1999) allows application of this method in small and medium-sized enterprises with limited financial resources and time, using a spreadsheet in Excel. This model will be proposed and could be implemented in any clinic. The model was tested in a case study, undertaken in a private clinic. With the realization of the tests, some problems and limitations were detected, and the major difficulties encountered were the identification of activities and cost drivers, due to the complexity of the sector. The implementation was completed successfully, providing detailed information of the products services spending throughout the clinic.

Gestão do Desempenho como ferramenta para o alcance dos objectivos estratégicos

The current context of a strong competition and the ongoing search for competitive advantages requires more than processes modernization, technological and financial resources. It requires a competent workforce, strongly committed and engaged with Organization’s challenges. Under this scenario, it seems crucial to synchronize their performance with Organization’s strategy, aimed at pursuing its effective achievement. If well used, the Performance Evaluation as a strategy for Human Resource Management presents itself as an instrument to foster high levels of performance. A more recent approach of this policy refers to Performance Management representing a dynamic and participative evaluation system, which combines the development of consensual goals, support and follow-up for further execution of respective assessment. This research was based on the ENAPOR, S.A (Porto da Praia) case, with the intention of checking the alignment of its Performance Evaluation System with the Company's strategic goals and what the process features.

Plano Detalhado de Chã de Caldeiras na Ilha do Fogo – Cabo Verde

A presente dissertação procurou identificar os principais problemas e desafios que o Processo de Planeamento Urbano Sustentável (Amado,2005) coloca ao nível local no contexto insular e, através do desenhar de soluções, promover o desenvolvimento equilibrado, coeso e sustentável do respetivo território. Através de uma análise teórica procurou-se conhecer e compreender o Quadro Legal do Ordenamento do Território em Cabo Verde. A fase inicial do Ordenamento do Território no País, com a aprovação da Lei de Bases do Ordenamento do Território e Planeamento Urbanístico na década de 90, bem como a insularidade do território, a mão-de-obra pouco qualificada e os poucos recursos financeiros são os grandes desafios que o país enfrenta a nível do Ordenamento do Território. O núcleo urbano de Chã de Caldeiras, que pertence ao município de Santa Catarina do Fogo, Freguesia de Santa Catarina do Fogo, é caraterizado por uma paisagem única, comportando zonas de reserva como o Parque Natural do Fogo e pela proximidade ao vulcão, sendo uma das localidades com maiores atrativos naturais no arquipélago de Cabo Verde. Ora, devido à inexistência de qualquer instrumento de gestão territorial até à atualidade, a área de intervenção do Plano Detalhado, apresenta uma fraca hierarquização da rede urbana e malha viária, construções inacabadas e de fraca qualidade, inexistência de praças e locais de convívio e carencias em termos de infraestruturas básicas (agua, luz e saneamento). Este trabalho pretende ser um contributo para um Desenvolvimento Sustentável para Chã de Caldeiras, (re)qualificando o espaço urbano, zelando pelos interesses da população local e garantindo desta forma a melhoria da qualidade de vida num espaço temporal alargado.

Trade liberalization in Uruguay: Domestic and foreign firms

The reallocation of resources is one of the main impacts of tradeliberalization processes. In the case of manufacturing industries resourceswill be reallocated from import--competing sectors to export--orientedsectors. This paper studies the effects that a more open economic environmenthas had on the entry conditions for foreign and domestic firms in Uruguayanmanufacturing industries. We find significant differences in the behaviorof foreign and domestic firms, both when they are incumbents or when theyact as potential entrants. In general, foreign firms seem to be moresuccessful in applying entry deterring strategies, due to advantages inforeign markets, deeper financial resources or better technological capabilities.They also appear to be more responsive to entry conditions when theyface the prospects of entering a given industry.

Diabétologie [Diabetes].

The new recommendations on the pharmacological treatment of type 2 diabetes have introduced two important changes. The first is to have common strategies between European and American diabetes societies. The second, which is certainly the most significant, is to develop a patient centred approach suggesting therapies that take into account the patient's preferences and use of decision support tools. The individual approach integrates six factors: the capacity and motivation of the patient to manage his illness and its treatment, the risks of hypoglycemia, the life expectancy, the presence of co-morbidities and vascular complications, as well as the financial resources of the patient and the healthcare system. Treatment guidelines for cardiovascular risk reduction in diabetic remains the last point to develop.

Designing mobile access to DSpace-based digital libraries

Developing countries face serious problems on building and using digital libraries (DL) due to low computer and Internet penetration rates, lack of financial resources, etc. Thus, since mobile phones are much more used than computers in these countries, they might be a good alternative for accessing DL. Moreover, in the developed world there has been an exponential growth on the usage of mobile phones for data traffic, establishing a good ground for accessing DL on mobile devices. This paper presents a design proposal for making DSpace-based digital libraries accessible on mobile phones. Since DSpace is a popular free and open source DL system used around the world, making it accessible through mobile devices might contribute for improving the global accessibility of scientific and academic publications.

Building digital libraries in developing countries

Digital libraries (DL) are seen as the hope for developing countries in their struggle to access scientific and academic publications. However, building such libraries in developing countries is a real challenge. These countries usually face several difficulties, such as low computer and Internet penetration rates, poor ICT infrastructure, lack of qualified human resources, lack of financial resources, etc. Thus, it is imperative finding alternative mechanisms of building DL that best fit the specificities of these countries. This paper presents the process used for building a digital library at the University Jean Piaget of Cape Verde, created in a context of scarce access to printed materials and serious difficulties in accessing ICT resources. This paper also presents the challenges, the solutions and the adopted methodological framework.

Intel·ligència competitiva en la gestió de recursos de talent (RRT)

Les organitzacions afronten una nova era industrial, la era de la Societat del Coneixement. Als recursos clàssics necessaris per mantenir-se competitiu en un mercat cada cop més exigent (RRHH, recursos naturals, recursos financers, etc.), s'hi ha afegit el recurs del coneixement, associat a les persones que tenen la capacitat d'aportar un elevat valor afegit a les organitzacions. Aquestes persones amb aptitud, actitud i sensibilitat per actuar amb intel·ligència són recursos de talent (RRT) i han de considerar-se un factor clau per qualsevol organització. L'estudi dut a terme sobre l'estat de l'art de la gestió de RRT evidencia la manca d'estratègies en aquest sentit. A més a més, s'han detectat alguns aspectes millorables en l'actual percepció entre informació-empresa. Per tots aquests motius, s'ha dut a terme una nova proposta per entendre la relació informacióempresa i s'ha desenvolupat un model de vigilància de RRT, que hauria de quedar integrat en l'estratègia de Gestió del Coneixement de qualsevol organització. L'estudi inclou també la presentació d'algunes eines de vigilància d'informació, fent incís en les eines de cerca d'informació a Internet, per la seva creixent rellevància. Aquesta nova situació industrial presentarà noves oportunitats de negoci relacionades amb la gestió de RRT, així com obrirà possiblement nous debats ètics sobre la conveniència o no, d'entendre les persones com a un recurs més per a les organitzacions.

The database industry in Catalonia: a ten year overview

Reviews growth in database production in Catalonia (ASCII, videotext, CD-ROM) over the past decade, with particular attention to the level of development, classification of producers, distribution, users and language. Examines the principal problems affecting the Catalan context: the lack of an informationand documentation policy, deficiencies in distribution of databases, the special situation in telecommunications, insufficient financial resources and the lack of specialized personnel.

Wind Tunnel Analysis of the Effects of Planting at Highway Grade Separation Structures, HR-202, 1979

Blowing and drifting snow has been a problem for the highway maintenance engineer virtually since the inception of the automobile. In the early days, highway engineers were limited in their capability to design and construct drift free roadway cross sections, and the driving public tolerated the delays associated with snow storms. Modern technology, however, has long since provided the design expertise, financial resources, and construction capability for creating relatively snowdrift free highways, and the driver today has come to expect a highway facility that is free of snowdrifts, and if drifts develop they expect highway maintenance crews to open the highway within a short time. Highway administrators have responded to this charge for better control of snowdrifting. Modern highway designs in general provide an aerodynamic cross section that inhibits the deposition of snow on the roadway insofar as it is economically feasible to do so.

An Optimum Allocation Approach to Closing or Relocating Highway Maintenance Garages in Iowa, 1981

Highway maintenance engineers and administrators are often confronted with a number of problems related to highway maintenance work programs. One of these problems is concerned with determining the optimum number and locations of highway maintenance garages in a given area. Serious decline in highway revenues and a high inflation rate have made it necessary to examine existing maintenance practices and to allocate reduced financial resources more effectively and efficiently. Searching for and providing of reasonable solutions to these problems is the focus of this research project. The methodology used is to identify and modify for use (if necessary) those models which have already been developed. Models which could give optimum number and locations of highway maintenance garages were found to be too theoretical and/or practically infeasible. Consequently, research focus was shifted from these models to other models that could compare alternatives and select the best among these alternatives. Three such models -- the Alabama model, California model, and Louisiana model, were identified and studied.

Iowa’s Water Monitoring Plan, March 2000, January 23, 2013

Iowa is blessed with generally clean air, fertile soil, and abundant water resources. All are linked and each is vital to both our state’s economic vitality and our citizens' quality of life. Recent interest in water monitoring by citizens, the governor, and the state legislature has significantly increased financial resources directed at monitoring within the state. It also represents an opportunity to review our monitoring program and take a fresh look at why we monitor, what we monitor and how we monitor. A review of historical monitoring efforts for the state is provided in this plan.