959 resultados para Financial information


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Passive techniques as an alternative to artificial cooling can bring important energy, environmental, financial, operational and qualitative benefits. However, regions such as the wet tropics can reach high levels of thermal stress in which passive means alone are unable to provide appropriate thermal comfort standards for some parts of the year. Despite a great accumulation of empirical information on the passive performance of houses for either free-running or conditioned modes, very little work has been done on the thermal performance of buildings that can operate with a mixed-running strategy in warm-humid climates. Buildings with such design features are able to balance the needs for comfort, privacy, and energy efficiency during different periods of the year. As free-running and conditioned modes are believed by many to be 'opposite' approaches, and have been presented as separate strategies, this paper demonstrates that not all parameters are directly opposite and a possible dual-mode integrated operation can be used for warm-humid locations for maximum comfort and minimum energy requirements. For this purpose, simulation runs using ESP-R (University of Strathclyde, ESRU, UK) were based on the climate data of Darwin (Australia) and on the ventilation styles of the house: free running and conditioned. Design features applicable to both, i.e. for a dual mode operation could be identified and the differences between conditioned and free running were demonstrated and proved not to be totally conflicting and therefore suitable for a dual mode operation. Different daily usage profiles (five use patterns were defined), and zoning of sleeping and living areas are presented. The dual mode use patterns compared to the base case house, for all the user possibilities, had improved performances of 17-52%, when compared to the free-running mode and 66-98% when compared to the conditioned mode. Simulation runs using other warm-humid climates (Miami, USA; Sao Luis, Brazil; Kuala Lumpur, Malaysia) were also conducted and compared to the results found for Darwin. (C) 2002 Elsevier Science Ltd. All rights reserved.

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Members of the community contribute to survival from out-of-hospital cardiac arrest by contacting emergency medical services and performing cardiopulmonary resuscitation (CPR) prior to the arrival of an ambulance. In Australia there is a paucity of information of the extent that community members know the emergency telephone number and are trained in CPR. A survey of Queensland adults (n = 4490) was conducted to ascertain current knowledge and training levels and to target CPR training. Although most respondents (88.3%) could state the Australian emergency telephone number correctly, significant age differences were apparent (P < 0.001). One in five respondents aged 60 years and older could not state the emergency number correctly. While just over half the respondents (53.9%) had completed some form of CPR training, only 12.1% had recent training. Older people were more likely to have never had CPR training than young adults. Additional demographic and socio-economic differences were found between those never trained in CPR and those who were. The results emphasise the need to increase CPR training in those aged 40 and over, particularly females, and to increase the awareness of the emergency telephone number amongst older people. (C) 2002 Elsevier Science Ireland Ltd. All rights reserved.

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This study examines the voluntary disclosure of future earnings information in annual reports for Australian listed companies. We find that most Australian companies in our sample do not provide quantitative earnings, forecasts in their annual reports, although more than half of the sample do disclose forward-looking information relating to earnings, without specifically disclosing point estimates for the future. These companies mostly supply qualitative information with a positive bias, while the remainder of the sample discloses no forward-looking information relating to earnings. Our findings also suggest that larger companies with less volatile earnings tend to provide more future earnings information than smaller companies with relatively volatile earnings.

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Over the past decade or so, there has been increasing demand for greater clarity about the major causes of disease and injury, how these differentially affect populations, and how they are changing. In part, this demand has been motivated by resource constraints and a realisation that better health is possible with more informed allocation of resources. At the same time, there has been a change in the way population health and its determinants are quantified, with a much closer integration of the quantitative population sciences (such as epidemiology, demography and health economics) to strengthen and broaden the evidence base for healthcare policy.

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O texto apresenta parte do referencial te??rico de pesquisa de doutorado, que buscou estabelecer rela????es te??ricas e pr??ticas entre as necessidades de informa????o de uma determinada atividade e as compet??ncias informacionais desenvolvidas para atend??-las. A premissa da pesquisa foi que a atividade estudada, a supervis??o indireta de institui????es financeiras, era intensiva em informa????o e poderia ser estudada como atividade informacional, a partir do uso de par??metros informacionais. Os par??metros utilizados nos modelos te??ricos foram o ciclo e a tecnologia da informa????o e os contextos de comunica????o da informa????o. A pesquisa emp??rica se iniciou com a identifica????o dos fatores cr??ticos de sucesso da atividade, visando a posterior mapeamento das necessidades de informa????o e das compet??ncias dos profissionais supervisores. Os resultados obtidos e sua an??lise permitiram relacionar os fatores cr??ticos de sucesso da atividade ??s necessidades de informa????o dos profissionais de supervis??o indireta e ??s suas compet??ncias informacionais.

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O artigo analisa as mudan??as na presta????o de servi??os p??blicos a partir da Constitui????o de 1988, quando um novo pacto federativo acompanhou a redemocratiza????o pol??tica, resultando em ampla descentraliza????o para estados e munic??pios, acompanhada de nova estrutura de reparti????o dos recursos tribut??rios. Com esse objetivo, resgata-se o processo de forma????o de sistemas de presta????o de servi??os baseados na coopera????o entre as tr??s esferas de governo, focalizando as ??reas de educa????o, sa??de e assist??ncia social. Discutem-se as inova????es adotadas com a cria????o de formas organizacionais de negocia????o entre os entes federativos; a incorpora????o da participa????o social na formula????o e controle das pol??ticas p??blicas; a desburocratiza????o dos fluxos de recursos financeiros e de informa????es; e a ado????o de novos instrumentos jur??dicos de descentraliza????o de programas e a????es. O texto aponta ainda os impactos dessa descentraliza????o e das formas de articula????o federativa, indicando a necessidade de novas reformas nos sistemas administrativos e na pol??tica de recursos humanos.