980 resultados para accounts receivable
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Mestrado Teatro, especialização em artes performativas, escritas de cena
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This paper analyzes the Portuguese short-run business cycles over the last 150 years and presents the multidimensional scaling (MDS) for visualizing the results. The analytical and numerical assessment of this long-run perspective reveals periods with close connections between the macroeconomic variables related to government accounts equilibrium, balance of payments equilibrium, and economic growth. The MDS method is adopted for a quantitative statistical analysis. In this way, similarity clusters of several historical periods emerge in the MDS maps, namely, in identifying similarities and dissimilarities that identify periods of prosperity and crises, growth, and stagnation. Such features are major aspects of collective national achievement, to which can be associated the impact of international problems such as the World Wars, the Great Depression, or the current global financial crisis, as well as national events in the context of broad political blueprints for the Portuguese society in the rising globalization process.
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Mestrado em Contabilidade e Análise Financeira
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In the southern part of Tagus basin, North of paleozoic rocks of Valverde-Senhor das Chagas (near Alcácer do Sal) horst, a marine transgression has been recognized, Upper Serravallian, and maybe Lower Tortonian in age. There are no earlier marine deposits, and no younger ones are known either. Paleozoic behaved as a barrier separating two basins, distinct at least since Middle Miocene until Upper Pleistocene. Until now, both were regarded as a single entity, the so-called «Sado basin» Southwards (Alvalade basin) there has been a single transgression. It was assummed that it was the same one as the former. Indeed it is not definitely so. Later transgression accounts for Esbarrondadoiro Formation, whose deposits have been ascribed to Tortonian or even to Middle Miocene. However they are Upper Messinian to Lower Zanclean. Esbarrondadoiro Formation is younger than Lower Member of Cacela Formation in Algarve and, with even stronger reason, than the upper-most well dated marine levels in Tagus basin. Age of Miocene units dealt with here has been based on small mammals found in marine sands.
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Mestrado em Auditoria
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Mestrado em Contabilidade
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Mestrado em Auditoria
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OBJECTIVE To analyze the effectiveness of the Chilean System of Childhood Welfare in transferring benefits to socially vulnerable families. METHODS A cross-sectional study with a sample of 132 families from the Metropolitan Region, Chile, stratified according to degree of social vulnerability, between September 2011 and January 2012. Semi-structured interviews were conducted with mothers of the studied families in public health facilities or their households. The variables studied were family structure, psychosocial risk in the family context and integrated benefits from the welfare system in families that fulfill the necessary requirements for transfer of benefits. Descriptive statistics to measure location and dispersion were calculated. A binary logistic regression, which accounts for the sample size of the study, was carried out. RESULTS The groups were homogenous regarding family size, the presence of biological father in the household, the number of relatives living in the same dwelling, income generation capacity and the rate of dependency and psychosocial risk (p ≥ 0.05). The transfer of benefits was low in all three groups of the sample (≤ 23.0%). The benefit with the best coverage in the system was the Single Family Subsidy, whose transfer was associated with the size of the family, the presence of relatives in the dwelling, the absence of the father in the household, a high rate of dependency and a high income generation capacity (p ≤ 0.10). CONCLUSIONS The effectiveness of benefit transfer was poor, especially in families that were extremely socially vulnerable. Further explanatory studies of benefit transfers to the vulnerable population, of differing intensity and duration, are required in order to reduce health disparities and inequalities.
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The interlaminar fracture toughness in pure mode II (GIIc) of a Carbon-Fibre Reinforced Plastic (CFRP) composite is characterized experimentally and numerically in this work, using the End-Notched Flexure (ENF) fracture characterization test. The value of GIIc was extracted by a new data reduction scheme avoiding the crack length measurement, named Compliance-Based Beam Method (CBBM). This method eliminates the crack measurement errors, which can be non-negligible, and reflect on the accuracy of the fracture energy calculations. Moreover, it accounts for the Fracture Process Zone (FPZ) effects. A numerical study using the Finite Element Method (FEM) and a triangular cohesive damage model, implemented within interface finite elements and based on the indirect use of Fracture Mechanics, was performed to evaluate the suitability of the CBBM to obtain GIIc. This was performed comparing the input values of GIIc in the numerical models with the ones resulting from the application of the CBBM to the numerical load-displacement (P-) curve. In this numerical study, the Compliance Calibration Method (CCM) was also used to extract GIIc, for comparison purposes.
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OBJECTIVE To analyze if dietary patterns during the third gestational trimester are associated with birth weight.METHODS Longitudinal study conducted in the cities of Petropolis and Queimados, Rio de Janeiro (RJ), Southeastern Brazil, between 2007 and 2008. We analyzed data from the first and second follow-up wave of a prospective cohort. Food consumption of 1,298 pregnant women was assessed using a semi-quantitative questionnaire about food frequency. Dietary patterns were obtained by exploratory factor analysis, using the Varimax rotation method. We also applied the multivariate linear regression model to estimate the association between food consumption patterns and birth weight.RESULTS Four patterns of consumption – which explain 36.4% of the variability – were identified and divided as follows: (1) prudent pattern (milk, yogurt, cheese, fruit and fresh-fruit juice, cracker, and chicken/beef/fish/liver), which explained 14.9% of the consumption; (2) traditional pattern, consisting of beans, rice, vegetables, breads, butter/margarine and sugar, which explained 8.8% of the variation in consumption; (3) Western pattern (potato/cassava/yams, macaroni, flour/farofa/grits, pizza/hamburger/deep fried pastries, soft drinks/cool drinks and pork/sausages/egg), which accounts for 6.9% of the variance; and (4) snack pattern (sandwich cookie, salty snacks, chocolate, and chocolate drink mix), which explains 5.7% of the consumption variability. The snack dietary pattern was positively associated with birth weight (β = 56.64; p = 0.04) in pregnant adolescents.CONCLUSIONS For pregnant adolescents, the greater the adherence to snack pattern during pregnancy, the greater the baby’s birth weight.
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According to recent studies, informal learning accounts for more than 75% of our continuous learning through life. However, the awareness of this learning, its benefits and its potential is still not very clear. In engineering contexts, informal learning could play an invaluable role helping students or employees to engage with peers and also with more experience colleagues, exchanging ideas and discussing problems. This work presents an initial set of results of the piloting phase of a project (TRAILER) where an innovative service based on Information & Communication Technologies was developed in order to aid the collection and visibility of informal learning. This set of results concerns engineering contexts (academic and business), from the learners' perspective. The major idea that emerged from these piloting trials was that it represented a good way of collecting, recording and sharing informal learning that otherwise could easily be forgotten. Several benefits were reported between the two communities such as being helpful in managing competences and human resources within an institution.
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Apresentação no âmbito da Dissertação de Mestrado Orientador: Doutora Alcina Dias
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We propose a 3-D gravity model for the volcanic structure of the island of Maio (Cape Verde archipelago) with the objective of solving some open questions concerning the geometry and depth of the intrusive Central Igneous Complex. A gravity survey was made covering almost the entire surface of the island. The gravity data was inverted through a non-linear 3-D approach which provided a model constructed in a random growth process. The residual Bouguer gravity field shows a single positive anomaly presenting an elliptic shape with a NWSE trending long axis. This Bouguer gravity anomaly is slightly off-centred with the island but its outline is concordant with the surface exposure of the Central Igneous Complex. The gravimetric modelling shows a high-density volume whose centre of mass is about 4500 m deep. With increasing depth, and despite the restricted gravimetric resolution, the horizontal sections of the model suggest the presence of two distinct bodies, whose relative position accounts for the elongated shape of the high positive Bouguer gravity anomaly. These bodies are interpreted as magma chambers whose coeval volcanic counterparts are no longer preserved. The orientation defined by the two bodies is similar to that of other structures known in the southern group of the Cape Verde islands, thus suggesting a possible structural control constraining the location of the plutonic intrusions.
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Nos últimos anos, o avanço da tecnologia e a miniaturização de diversos componentes de electrónica associados a novos conceitos têm permitido nascer novas ideias e projectos, que até há alguns anos não passariam de ficção científica. Talvez o exemplo mais acabado seja actualmente o smartphone, um pequeno bloco de hardware e software, com capacidade de processamento que ultrapassa várias vezes o dos computadores com uma dúzia de anos. Estas capacidades têm sido utilizadas em comunicações, blocos de notas, agendas e até entretenimento. No entanto, podem ser reutilizadas para ajudar a resolver algumas limitações/constrangimentos da actualidade. Dentro destes destacam-se a gestão de recursos escassos. Com efeito, o consumo de energia eléctrica tem aumentado como consequência directa do desenvolvimento global e aumento do número de aparelhos eléctricos. Uma percentagem significativa de energia eléctrica tem sido produzida através de recursos não-renováveis de energia. No entanto, a dependência energética, associada à subida de preços e a redução das emissões de gases do efeito estufa, estimula o desenvolvimento de novas soluções que permitam lidar com esta situação. O desempenho energético por sua vez depende não só das características da estrutura, mas também do comportamento do utilizador. O desempenho energético dos edifícios é muito importante, uma vez que os respectivos consumos são responsáveis por mais de metade do total da energia produzida. Desta forma, a fim de alcançar um melhor desempenho é importante não só considerar o desempenho de estrutura, mas também monitorizar o comportamento do utilizador. Esta última questão coloca várias limitações, uma vez que depende muito do tipo de utilizador. Um dos conceitos actuais emergentes são as chamadas redes de sensores sem fio. Com esta tecnologia, pequenos módulos podem ser desenvolvidos com muitas possibilidades de conectividade, com elevado poder de processamento e com grande autonomia, sem serem excessivamente caros. Isto proporciona os meios para implementar vários dispositivos em toda a instalação, para recolher uma variedade de dados, sendo posteriormente armazenados num servidor. Os blocos fundamentais da infra-estrutura de sensores do projecto foram concebidos na Evoleo Technologies em simultâneo com o decorrer do estágio. Estes blocos recolhem dados específicos na instalação, e periodicamente enviam para o servidor central os valores recolhidos, onde são armazenados e colocados à disposição do utilizador. Os dados recolhidos podem então ser apresentados ao utilizador, proporcionando um registo de consumo de energia associado a um dado período de tempo. Uma vez que todos os dados são armazenados no servidor, podem ser efectuados estudos para determinar o uso típico, possíveis problemas em aparelhos, a qualidade da energia eléctrica, etc., permitindo determinar onde a energia está a ser eventualmente desperdiçada e fornecendo dados ao utilizador para que este possa proceder a alterações, tendo por base dados recolhidos num dado período. O objectivo principal deste trabalho passa por estabelecer a ligação entre o nível máquina e o nível de utilizador, isto é, uma plataforma de interacção entre dispositivos e administrador da instalação. Fornecer os dados de uma forma fácil e sem necessidade de instalação de software específico em cada dispositivo que se pretenda utilizar para monitorizar foi uma das principais preocupações das fases de concepção do projecto.
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A crescente preocupação que envolve as questões ambientais a nível mundial, cada vez mais agravadas pelo comportamento irresponsável do Homem, conduziu à criação de métodos de avaliação dos impactes ambientais provocados por produtos e sistemas. Sendo o sector da construção responsável por grande parte desses impactes, é evidente a necessidade de aplicação de medidas que visem mitigar ou, no mínimo, reduzir até valores aceitáveis, essas agressões ao meio ambiente. Nesse âmbito, é natural que tenha surgido a ideia de aplicar uma metodologia tão precisa e rigorosa como a LCA ao sector da construção. No entanto, nos dias de hoje, as preocupações alargaram-se às vertentes social e económica que, juntamente com a vertente ambiental, formam o triângulo de equilíbrio do desenvolvimento sustentável. É precisamente essa avaliação tripartida que esta Dissertação pretende abordar, tentando aprofundar conhecimentos e fornecer alternativas, através da análise crítica, que possam contribuir para a melhoria contínua desta metodologia.