784 resultados para ABC Classification


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Forest cover of the Maringá municipality, located in northern Parana State, was mapped in this study. Mapping was carried out by using high-resolution HRC sensor imagery and medium resolution CCD sensor imagery from the CBERS satellite. Images were georeferenced and forest vegetation patches (TOFs - trees outside forests) were classified using two methods of digital classification: reflectance-based or the digital number of each pixel, and object-oriented. The areas of each polygon were calculated, which allowed each polygon to be segregated into size classes. Thematic maps were built from the resulting polygon size classes and summary statistics generated from each size class for each area. It was found that most forest fragments in Maringá were smaller than 500 m². There was also a difference of 58.44% in the amount of vegetation between the high-resolution imagery and medium resolution imagery due to the distinct spatial resolution of the sensors. It was concluded that high-resolution geotechnology is essential to provide reliable information on urban greens and forest cover under highly human-perturbed landscapes.

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O presente trabalho visa abordar a aplicação do sistema de custeio Activity Based Costing (ABC) numa empresa de fabricação de carroçarias para autocarros, identificando os benefícios da sua adoção e os factores que mais influenciaram a sua implementação. Para o efeito utilizamos a metodologia de investigação qualitativa com recurso ao método do estudo de caso. Constatamos que o ABC é uma ferramenta de gestão que permite o apuramento dos custos indiretos de produção de uma forma mais precisa e racional do que os demais sistemas de custeio da contabilidade tradicional. Por outro lado, foi possível concluir que os fatores que mais influenciaram a implementação do ABC foram o apoio da gestão de topo, a familiaridade com outras ferramentas de gestão e a elevada formação dos recursos humanos.

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ABSTRACT The objective of this work was to study the distribution of values of the coefficient of variation (CV) in the experiments of papaya crop (Carica papaya L.) by proposing ranges to guide researchers in their evaluation for different characters in the field. The data used in this study were obtained by bibliographical review in Brazilian journals, dissertations and thesis. This study considered the following characters: diameter of the stalk, insertion height of the first fruit, plant height, number of fruits per plant, fruit biomass, fruit length, equatorial diameter of the fruit, pulp thickness, fruit firmness, soluble solids and internal cavity diameter, from which, value ranges were obtained for the CV values for each character, based on the methodology proposed by Garcia, Costa and by the standard classification of Pimentel-Gomes. The results obtained in this study indicated that ranges of CV values were different among various characters, presenting a large variation, which justifies the necessity of using specific evaluation range for each character. In addition, the use of classification ranges obtained from methodology of Costa is recommended.

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A mudança na estrutura dos custos, em função de novas tecnologias de produção, de uma maior diversificação imposta pela competitividade empresarial e da redução dos custos de medição, criou condições para o aparecimento de técnicas de gerenciamento de custos voltadas para a captação mais precisa das despesas indiretas que cada produto consome. Nesse mister destaca-se o Custeio Baseadoem- Atividades/Gerenciamento Baseado-em-Atividades (ABC/ABM) como uma das técnicas mais importantes surgidas nos últimos anos, que proporciona uma estimativa mais precisa das despesas indiretas reais que incidem em cada produto. Existem, contudo, certos custos cuja obtenção é difícil mesmo com a utilização de técnicas como o ABC. Isso se deve não só pela impossibilidade, em alguns casos, de serem determinados com adequada exatidão, como, em outros, pelo fato de o investimento na sua medição ultrapassar o benefício a ser obtido com ele. Nesse sentido, o presente trabalho desenvolve, para o fluxo de custos de uma empresa, inspirado na reconciliação de dados utilizada nos processos das plantas químicas, um modelo para a determinação de todos os custos indiretos, partindo do conhecimento preciso de alguns dos custos que compõem o citado fluxo de custos. O modelo desenvolvido utiliza programação matemática não-linear.

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Em vista do modismo em analisar e implantar nas empresas o Sistema de Custos ABC, reforçado pelas organizações internacionais de consultoria, o artigo traz a controvérsia que persiste na literatura especializada. A maior acurácia embutida no custeio ABC, principal premissa dos seus proponentes, é questionada por seus opositores alegando que nem sempre leva às melhores decisões empresariais. Pesquisa sobre utilização de sistemas de custos nas empresas mostra seu uso não generalizado e sinaliza sua maior adequação em situações específicas.

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Urban regeneration is more and more a “universal issue” and a crucial factor in the new trends of urban planning. It is no longer only an area of study and research; it became part of new urban and housing policies. Urban regeneration involves complex decisions as a consequence of the multiple dimensions of the problems that include special technical requirements, safety concerns, socio-economic, environmental, aesthetic, and political impacts, among others. This multi-dimensional nature of urban regeneration projects and their large capital investments justify the development and use of state-of-the-art decision support methodologies to assist decision makers. This research focuses on the development of a multi-attribute approach for the evaluation of building conservation status in urban regeneration projects, thus supporting decision makers in their analysis of the problem and in the definition of strategies and priorities of intervention. The methods presented can be embedded into a Geographical Information System for visualization of results. A real-world case study was used to test the methodology, whose results are also presented.

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Low noise surfaces have been increasingly considered as a viable and cost-effective alternative to acoustical barriers. However, road planners and administrators frequently lack information on the correlation between the type of road surface and the resulting noise emission profile. To address this problem, a method to identify and classify different types of road pavements was developed, whereby near field road noise is analyzed using statistical learning methods. The vehicle rolling sound signal near the tires and close to the road surface was acquired by two microphones in a special arrangement which implements the Close-Proximity method. A set of features, characterizing the properties of the road pavement, was extracted from the corresponding sound profiles. A feature selection method was used to automatically select those that are most relevant in predicting the type of pavement, while reducing the computational cost. A set of different types of road pavement segments were tested and the performance of the classifier was evaluated. Results of pavement classification performed during a road journey are presented on a map, together with geographical data. This procedure leads to a considerable improvement in the quality of road pavement noise data, thereby increasing the accuracy of road traffic noise prediction models.

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INTRODUCTION: The correct identification of the underlying cause of death and its precise assignment to a code from the International Classification of Diseases are important issues to achieve accurate and universally comparable mortality statistics These factors, among other ones, led to the development of computer software programs in order to automatically identify the underlying cause of death. OBJECTIVE: This work was conceived to compare the underlying causes of death processed respectively by the Automated Classification of Medical Entities (ACME) and the "Sistema de Seleção de Causa Básica de Morte" (SCB) programs. MATERIAL AND METHOD: The comparative evaluation of the underlying causes of death processed respectively by ACME and SCB systems was performed using the input data file for the ACME system that included deaths which occurred in the State of S. Paulo from June to December 1993, totalling 129,104 records of the corresponding death certificates. The differences between underlying causes selected by ACME and SCB systems verified in the month of June, when considered as SCB errors, were used to correct and improve SCB processing logic and its decision tables. RESULTS: The processing of the underlying causes of death by the ACME and SCB systems resulted in 3,278 differences, that were analysed and ascribed to lack of answer to dialogue boxes during processing, to deaths due to human immunodeficiency virus [HIV] disease for which there was no specific provision in any of the systems, to coding and/or keying errors and to actual problems. The detailed analysis of these latter disclosed that the majority of the underlying causes of death processed by the SCB system were correct and that different interpretations were given to the mortality coding rules by each system, that some particular problems could not be explained with the available documentation and that a smaller proportion of problems were identified as SCB errors. CONCLUSION: These results, disclosing a very low and insignificant number of actual problems, guarantees the use of the version of the SCB system for the Ninth Revision of the International Classification of Diseases and assures the continuity of the work which is being undertaken for the Tenth Revision version.

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Mestrado em Contabilidade e Finanças Orientado por: Doutora Cláudia Lopes

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O documento em anexo encontra-se na versão post-print (versão corrigida pelo editor).

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This paper presents an integrated system for vehicle classification. This system aims to classify vehicles using different approaches: 1) based on the height of the first axle and_the number of axles; 2) based on volumetric measurements and; 3) based on features extracted from the captured image of the vehicle. The system uses a laser sensor for measurements and a set of image analysis algorithms to compute some visual features. By combining different classification methods, it is shown that the system improves its accuracy and robustness, enabling its usage in more difficult environments satisfying the proposed requirements established by the Portuguese motorway contractor BRISA.

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In music genre classification, most approaches rely on statistical characteristics of low-level features computed on short audio frames. In these methods, it is implicitly considered that frames carry equally relevant information loads and that either individual frames, or distributions thereof, somehow capture the specificities of each genre. In this paper we study the representation space defined by short-term audio features with respect to class boundaries, and compare different processing techniques to partition this space. These partitions are evaluated in terms of accuracy on two genre classification tasks, with several types of classifiers. Experiments show that a randomized and unsupervised partition of the space, used in conjunction with a Markov Model classifier lead to accuracies comparable to the state of the art. We also show that unsupervised partitions of the space tend to create less hubs.

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This paper describes a methodology that was developed for the classification of Medium Voltage (MV) electricity customers. Starting from a sample of data bases, resulting from a monitoring campaign, Data Mining (DM) techniques are used in order to discover a set of a MV consumer typical load profile and, therefore, to extract knowledge regarding to the electric energy consumption patterns. In first stage, it was applied several hierarchical clustering algorithms and compared the clustering performance among them using adequacy measures. In second stage, a classification model was developed in order to allow classifying new consumers in one of the obtained clusters that had resulted from the previously process. Finally, the interpretation of the discovered knowledge are presented and discussed.