986 resultados para international monetary standard
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Dissertação de Mestrado, Ciências Económicas e Empresariais, 28 de Maio de 2015, Universidade dos Açores.
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Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia Mecânica
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Com a generalização das tecnologias de informação e comunicação na área da saúde, a monitorização remota de pacientes, a partir de dispositivos móveis, é uma realidade que contribui para uma melhor qualidade de vida dos pacientes. Mas, não são só os pacientes que ganham com a introdução destas tecnologias, também os profissionais de saúde e os hospitais retiram as suas vantagens. Os profissionais de saúde são munidos de uma ferramenta móvel de monitorização permanente de sinais vitais, aumentando desta forma a ligação médico-paciente. Relativamente aos hospitais, estes vêem os custos de manutenção reduzirem, em virtude da possibilidade dos pacientes puderem ser monitorizados a partir dos seus lares. Neste projecto pretende-se identificar mecanismos que possibilitem responder de forma eficaz à necessidade de partilha de informação, nomeadamente protocolos de comunicação, segurança e sistemas de integração. Foi projectado um protótipo, constituído por um middleware e uma aplicação cliente móvel, onde o middleware tem como missão garantir a interoperabilidade entre um servidor HL7 e a aplicação cliente, utilizada pelo profissional de saúde. A normalização da informação médica trocada entre o servidor HL7 e o middleware obedece à norma internacional HL7.
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Mestrado em Contabilidade Internacional
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A new high performance architecture for the computation of all the DCT operations adopted in the H.264/AVC and HEVC standards is proposed in this paper. Contrasting to other dedicated transform cores, the presented multi-standard transform architecture is supported on a completely configurable, scalable and unified structure, that is able to compute not only the forward and the inverse 8×8 and 4×4 integer DCTs and the 4×4 and 2×2 Hadamard transforms defined in the H.264/AVC standard, but also the 4×4, 8×8, 16×16 and 32×32 integer transforms adopted in HEVC. Experimental results obtained using a Xilinx Virtex-7 FPGA demonstrated the superior performance and hardware efficiency levels provided by the proposed structure, which outperforms its more prominent related designs by at least 1.8 times. When integrated in a multi-core embedded system, this architecture allows the computation, in real-time, of all the transforms mentioned above for resolutions as high as the 8k Ultra High Definition Television (UHDTV) (7680×4320 @ 30fps).
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A navegação aérea, enquanto atividade regulada, está sujeita a legislação específica, dependendo o seu exercício de autorização própria atribuída por uma entidade supervisora, que também verifica as tarifas a aplicar. O regulamento (CE) N.º 550/2004 identifica os requisitos comuns para a prestação de serviços de navegação aérea na Europa, dando particular importância à transparência do relato financeiro ao exigir a sua elaboração segundo as normas internacionais de contabilidade e a verificação por uma auditoria independente. Adicionalmente, o Regulamento (EU) N.º 1191/2010, que alterou o Regulamento (CE) N.º 1794/2006, estabelece o regime comum de tarifação de tais serviços, nomeadamente a recuperabilidade de desvios relativos ao volume de tráfego e aos gastos controláveis e não controláveis. Ao nível do enquadramento contabilístico, as atividades reguladas não têm uma norma específica. Existem dois projetos do IASB – um de 2009, que foi suspenso, e um de 2013, relativo à implementação de uma norma transitória que incentive a adoção das normas internacionais por entidades que exerçam atividades reguladas. Existe, ainda, uma norma do FASB não aplicável no espaço europeu. Os R&C de várias entidades evidenciam a existência de diferentes referenciais contabilísticos e que a generalidade dos relatórios de auditoria não tem reservas ou ênfases. Enquanto algumas entidades apenas divulgam os montantes dos desvios, outras entidades consideram que tais montantes se qualificam, reconhecendo-os. Tal facto decorre da inexistência de uma norma internacional que põe em causa a comparabilidade da informação financeira e dificulta o julgamento do auditor quanto à adequação ou não dos procedimentos adotados pela entidade.
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Social concerns for environmental impact on air, water and soil pollution have grown along with the accelerated growth of pig production. This study intends to characterize air contamination caused by fungi and particles in swine production, and, additionally, to conclude about their eventual environmental impact. Fiftysix air samples of 50 litters were collected through impaction method. Air sampling and particle matter concentration were performed in indoor and also outdoor premises. Simultaneously, temperature and relative humidity were monitored according to the International Standard ISO 7726 – 1998. Aspergillus versicolor presents the highest indoor spore counts (>2000 CFU/m3) and the highest overall prevalence (40.5%), followed by Scopulariopsis brevicaulis (17.0%) and Penicillium sp. (14.1%). All the swine farms showed indoor fungal species different from the ones identified outdoors and the most frequent genera were also different from the ones indoors. The distribution of particle size showed the same tendency in all swine farms (higher concentration values in PM5 and PM10 sizes). Through the ratio between the indoor and outdoor values, it was possible to conclude that CFU/m3 and particles presented an eventual impact in outdoor measurements.
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In the last decade, local image features have been widely used in robot visual localization. To assess image similarity, a strategy exploiting these features compares raw descriptors extracted from the current image to those in the models of places. This paper addresses the ensuing step in this process, where a combining function must be used to aggregate results and assign each place a score. Casting the problem in the multiple classifier systems framework, we compare several candidate combiners with respect to their performance in the visual localization task. A deeper insight into the potential of the sum and product combiners is provided by testing two extensions of these algebraic rules: threshold and weighted modifications. In addition, a voting method, previously used in robot visual localization, is assessed. All combiners are tested on a visual localization task, carried out on a public dataset. It is experimentally demonstrated that the sum rule extensions globally achieve the best performance. The voting method, whilst competitive to the algebraic rules in their standard form, is shown to be outperformed by both their modified versions.
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23rd SPACE AGM and Conference from 9 to 12 May 2012 Conference theme: The Role of Professional Higher Education: Responsibility and Reflection Venue: Mikkeli University of Applied Sciences, Mikkeli, Finland
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The electrochemical behaviour of the herbicide Asulam was studied by cyclic and square wave voltammetry. Asulam may be irreversibly oxidised at a glassy carbon electrode. Maximum currents were obtained at pH=1.9 in aqueous electrolyte solution. Based on the electrochemical behaviour of Asulam, two analytical methodologies were developed for its determination in water samples, using square wave voltammetry (SWV) and flow injection analysis (FIA) coupled with an amperometric detector. Limits of detection of 7.1x10-6 mol L-1 and 1.2x10-8 mol L-1 for SWV and FIA respectively, were achieved. Repeatability was calculated by assessing the relative standard deviation (%) for 10 consecutive determinations of one sample. The found values were 2.1% for SWV and 5.0% for FIA. Validation of the results provided by SWV and FIA methodologies was performed by comparison with results from an HPLC-DAD technique. Good relative deviations were found (<5%). Recovery trials were performed to assess the accuracy of the results and the obtained values were between 84% and 107% for both methods.
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Amulti-residue methodology based on a solid phase extraction followed by gas chromatography–tandem mass spectrometry was developed for trace analysis of 32 compounds in water matrices, including estrogens and several pesticides from different chemical families, some of them with endocrine disrupting properties. Matrix standard calibration solutions were prepared by adding known amounts of the analytes to a residue-free sample to compensate matrix-induced chromatographic response enhancement observed for certain pesticides. Validation was done mainly according to the International Conference on Harmonisation recommendations, as well as some European and American validation guidelines with specifications for pesticides analysis and/or GC–MS methodology. As the assumption of homoscedasticity was not met for analytical data, weighted least squares linear regression procedure was applied as a simple and effective way to counteract the greater influence of the greater concentrations on the fitted regression line, improving accuracy at the lower end of the calibration curve. The method was considered validated for 31 compounds after consistent evaluation of the key analytical parameters: specificity, linearity, limit of detection and quantification, range, precision, accuracy, extraction efficiency, stability and robustness.
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This paper presents a complete, quadratic programming formulation of the standard thermal unit commitment problem in power generation planning, together with a novel iterative optimisation algorithm for its solution. The algorithm, based on a mixed-integer formulation of the problem, considers piecewise linear approximations of the quadratic fuel cost function that are dynamically updated in an iterative way, converging to the optimum; this avoids the requirement of resorting to quadratic programming, making the solution process much quicker. From extensive computational tests on a broad set of benchmark instances of this problem, the algorithm was found to be flexible and capable of easily incorporating different problem constraints. Indeed, it is able to tackle ramp constraints, which although very important in practice were rarely considered in previous publications. Most importantly, optimal solutions were obtained for several well-known benchmark instances, including instances of practical relevance, that are not yet known to have been solved to optimality. Computational experiments and their results showed that the method proposed is both simple and extremely effective.
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This paper studies the effects of the diffusion of a General Purpose Technology (GPT) that spreads first within the developed North country of its origin, and then to a developing South country. In the developed general equilibrium growth model, each final good can be produced by one of two technologies. Each technology is characterized by a specific labor complemented by a specific set of intermediate goods, which are enhanced periodically by Schumpeterian R&D activities. When quality reaches a threshold level, a GPT arises in one of the technologies and spreads first to the other technology within the North. Then, it propagates to the South, following a similar sequence. Since diffusion is not even, neither intra- nor inter-country, the GPT produces successive changes in the direction of technological knowledge and in inter- and intra-country wage inequality. Through this mechanism the different observed paths of wage inequality can be accommodated.