937 resultados para Cidade satélite, investimento, Distrito Federal (Brasil)
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Mode of access: Internet.
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Public institutions, as well as other entities, if use of various assets for development of its activities. These assets are tools that help with the generation of benefit present and future. For the assets that compound the Property, Plant and Equipament, this loss of generation of future benefits is called Depreciation and must be recognized as an expense in the period in which it occurs. This way, be considered as an expense, the depreciation has negative influence on the composition of the entity’s income, as this is the result of the confrontation between revenue and expenditure incurred in the same period. The Brazilian legislation regulates it is necessary to recognize and disclosure in the financial statements, all of the situations that interfere with the composition of economic and financial income of the public institution. The main objective of this work was to verify if the states and cities recognize and disclosure the depreciation on their Statements of Financial Position. The data were extracted from datas of the Brazilian public administration’s entities.. The sample analyzed is 100% of the States (including the Federal District) and 91% of the Brazilian cities. The research found the historical evolution of the expenditure with depreciation, evidenced in the balance sheets of the Brazilian cities, in the last 10 years, in the period 1999 to 2008. The results indicate that 10 Brazilian states (37 %) did not show the depreciation of fixed assets in the Statements of Financial Position of the year 2008. The situation is even more worrying in relation to cities, because 4,971 (98.4 %) of 5,050 municipalities not evidenced the depreciation. The evidence found in this study indicate that public entities do not recognize the expense with depreciation, which may indicate that the economic income and financial position presented in the financial statements of these public entities does not accurately reflect the actual situation of institutional performance.
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Acknowledgments The authors are very grateful to Mr. Fabiano Bielefeld Nardotto, owner of the Tabapuã dos Pireneus farm, for allowing our free movement around the farm and collection of soil samples, as well as providing information about soybean cultivation. The authors also thank Dr. Plínio de Camargo, who performed the isotopic analysis in the CENA laboratory at the University of São Paulo (USP). This work was supported by grants from the National Council of Technological and Scientific Development (CNPq), Brazilian Federal Agency for Support and Evaluation of Graduate Education (CAPES), and Foundation for Research Support of Distrito Federal (FAP-DF).
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Visual cluster analysis provides valuable tools that help analysts to understand large data sets in terms of representative clusters and relationships thereof. Often, the found clusters are to be understood in context of belonging categorical, numerical or textual metadata which are given for the data elements. While often not part of the clustering process, such metadata play an important role and need to be considered during the interactive cluster exploration process. Traditionally, linked-views allow to relate (or loosely speaking: correlate) clusters with metadata or other properties of the underlying cluster data. Manually inspecting the distribution of metadata for each cluster in a linked-view approach is tedious, specially for large data sets, where a large search problem arises. Fully interactive search for potentially useful or interesting cluster to metadata relationships may constitute a cumbersome and long process. To remedy this problem, we propose a novel approach for guiding users in discovering interesting relationships between clusters and associated metadata. Its goal is to guide the analyst through the potentially huge search space. We focus in our work on metadata of categorical type, which can be summarized for a cluster in form of a histogram. We start from a given visual cluster representation, and compute certain measures of interestingness defined on the distribution of metadata categories for the clusters. These measures are used to automatically score and rank the clusters for potential interestingness regarding the distribution of categorical metadata. Identified interesting relationships are highlighted in the visual cluster representation for easy inspection by the user. We present a system implementing an encompassing, yet extensible, set of interestingness scores for categorical metadata, which can also be extended to numerical metadata. Appropriate visual representations are provided for showing the visual correlations, as well as the calculated ranking scores. Focusing on clusters of time series data, we test our approach on a large real-world data set of time-oriented scientific research data, demonstrating how specific interesting views are automatically identified, supporting the analyst discovering interesting and visually understandable relationships.
Propuesta sostenible para mitigar los efectos climáticos adversos en una ciudad costera de Argentina
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Los indicadores de sostenibilidad climática constituyen herramientas fundamentales para complementar las políticas de ordenamiento del territorio urbano y pueden beneficiar la calidad de vida sus habitantes. En el presente trabajo se diseñó un indicador climático urbano para la ciudad de Bahía Blanca considerando variables meteorológicas y análisis de la percepción social. El mismo permitió delimitar la ciudad en cuatro regiones bien diferenciadas entre sí. A partir de entonces, se realizó una propuesta sostenible para mitigar los efectos adversos del clima a partir de la aplicación del método DPSIR. Las mismas estuvieron destinadas a mejorar las condiciones de vida de la población. Los resultados permitieron considerar que una pronta implementación de la misma junto con una activa participación de los actores sociales y los tomadores de decisiones es necesaria para mejorar las condiciones actuales en la que se encuentra la ciudad. Con las medidas propuestas, la población local sabrá cómo actuar ante la ocurrencia de distintos eventos extremos, eventos de desconfort climático, etc. Al ser un método sencillo, la metodología aplicada en este estudio puede replicarse en otras ciudades del mundo con el objetivo de mejorar la calidad de vida de los habitantes.
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Dissertação (mestrado)—Universidade de Brasília, Faculdade de Arquitetura e Urbanismo, Programa de Pós-Graduação em Arquitetura e Urbanismo, 2015.
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Tese (doutorado)—Universidade de Brasília, Faculdade de Educação, Programa de Pós-graduação em Educação, 2015.
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Dissertação (mestrado)—Universidade de Brasília, Instituto de Geociências, 2016.
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Tese (doutorado)—Universidade de Brasília, Instituto de Psicologia, Programa de Pós-graduação em Psicologia Clínica e Cultura, 2016.
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Dissertação (mestrado)—Universidade de Brasília, Faculdade UnB Planaltina, Programa de Pós-Graduação em Meio Ambiente e Desenvolvimento Rural, 2016.
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Dissertação (mestrado)—Universidade de Brasília, Instituto de Artes, 2016.