946 resultados para Collecting of accounts.


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Mudstone reservoir is a subtle reservoir with extremely inhomogeneous, whose formation is greatly related to the existence of fracture. For this kind of reservoir, mudstone is oil source rock, cover rock and reservoir strata, reservoir type is various, attitude of oil layer changes greatly, and the distribution of oil and gas is different from igneous or clastic rock reservoir as well as from carbonate reservoir of self-producing and self-containing of oil and gas. No mature experience has been obtained in the description, exploration and development of the reservoir by far. Taking Zhanhua depression as an example, we studied in this thesis the tectonic evolution, deposit characteristics, diagenesis, hydrocarbon formation, abnormal formation pressure, forming of fissure in mudstone reservoir, etc. on the basis of core analysis, physical simulation, numerical simulation, integrated study of well logging and geophysical data, and systematically analyzed the developing and distributing of mudstone fissure reservoir and set up a geological model for the formation of mudstone fissure reservoir, and predicted possible fractural zone in studied area. Mudstone reservoir mainly distributed on the thrown side of sedimentary fault along the sloping area of the petroleum generatiion depression in Zhanhua depression. Growing fault controlled subsidence and sedimentation. Both the rate of subsidence and thickness of mudstone are great on the thrown side of growing fault, which result in the formation of surpressure in the area. The unlocking of fault which leads to the pressure discharges and the upward conduct of below stratum, also makes for the surpressure in mudstone. In Zhanhua depression, mudstone reservior mainly developed in sub-compacted stratum in the third segment of Shahejie formation, which is the best oil source rock because of its wide spread in distribution, great in thickness, and rich in organic matter, and rock types of which are oil source mudstone and shale of deep water or semi-deep water sediment in lacustrine facies. It revealed from core analysis that the stratum is rich in limestone, and consists of lamina of dark mudstone and that of light grey limestone alternately, such rock assemblage is in favor of high pressure and fracture in the process of hydrocarbon generation. Fracture of mudstone in the third segment of Shahejie formation was divided into structure fracture, hydrocarbon generation fracture and compound fracture and six secondary types of fracture for the fist time according to the cause of their formation in the thesis. Structural fracture is formed by tectonic movement such as fold or fault, which develops mainly near the faults, especially in the protrude area and the edge of faults, such fracture has obvious directivity, and tend to have more width and extension in length and obvious direction, and was developed periodically, discontinuously in time and successively as the result of multi-tectonic movement in studied area. Hydrocarbon generation fracture was formed in the process of hydrocarbon generation, the fracture is numerous in number and extensively in distribution, but the scale of it is always small and belongs to microfracture. The compound fracture is the result of both tectonic movement and hydrocarbon forming process. The combination of above fractures in time and space forms the three dimension reservoir space network of mudstone, which satellites with abnormal pressure zone in plane distribution and relates to sedimentary faces, rock combination, organic content, structural evolution, and high pressure, etc.. In Zhanhua depression, the mudstone of third segment in shahejie formation corresponds with a set of seismic reflection with better continuous. When mudstone containing oil and gas of abnormal high pressure, the seismic waveform would change as a result of absorb of oil and gas to the high-frequency composition of seismic reflection, and decrease of seismic reflection frequency resulted from the breakage of mudstone structure. The author solved the problem of mudstone reservoir predicting to some degree through the use of coherent data analysis in Zhanhua depression. Numerical modeling of basin has been used to simulate the ancient liquid pressure field in Zhanhua depression, to quantitative analysis the main controlling factor (such as uncompaction, tectonic movement, hydrocarbon generation) to surpressure in mudstone. Combined with factual geologic information and references, we analyzed the characteristic of basin evolution and factors influence the pressure field, and employed numerical modeling of liquid pressure evolution in 1-D and 2-D section, modeled and analyzed the forming and evolution of pressure in plane for main position in different periods, and made a conclusion that the main factors for surpressure in studied area are tectonic movement, uncompaction and hydrocarbon generation process. In Zhanhua depression, the valid fracture zone in mudstone was mainly formed in the last stage of Dongying movement, the mudstone in the third segment of Shahejie formation turn into fastigium for oil generation and migration in Guantao stage, and oil and gas were preserved since the end of the stage. Tectonic movement was weak after oil and gas to be preserved, and such made for the preserve of oil and gas. The forming of fractured mudstone reservoir can be divided into four different stages, i.e. deposition of muddy oil source rock, draining off water by compacting to producing hydrocarbon, forming of valid fracture and collecting of oil, forming of fracture reservoir. Combined with other regional geologic information, we predicted four prior mudstone fracture reservoirs, which measured 18km2 in area and 1200 X 104t in geological reserves.

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In this article the authors discuss the usefulness of focus groups for researching sensitive issues using evidence from a study examining the experiences of nurses providing care in the context of the Northern Ireland Troubles. They conducted three group interviews with nurses during which they asked about the issues the nurses face(d) in providing nursing care amid enduring social division. Through a discursive analysis of within-group interaction, they demonstrate how participants employ a range of interpretive resources, the effect of which is to prioritize particular knowledge concerning the nature of nursing care. The identification of such patterned activity highlights the ethnographic value of focus groups to reveal social conventions guiding the production of accounts but also suggests that accounts cannot be divorced from the circumstances of their production. Consequently, the authors argue that focus groups should be considered most useful for illuminating locally sanctioned ways of talking about sensitive issues.

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Purpose: The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues of feminism, balance, and integration as a means of understanding differently the world for which one accounts. The ideas are communicated by the sharing of experiences through myth and storytelling.

Design/methodology/approach: An alternative lens for understanding the giving of accounts is proposed, drawing on earlier feminist accounting literature as well as storytelling and myth.

Findings: Including the subjective and intersubjective approaches to experiencing and understanding the world recommends an approach whereby both the feminine-intuitive and the masculine-rational processes are integrated in constructing decision models and accounts.

Research limitations/implications: Through an expanded view of values that can be included in reporting or recounting a different model is seen, and different decisions are enabled. The primary limitation is having to use words to convey one’s subjective and intersubjective understandings. The written medium is not the most natural language for such an undertaking.

Practical implications: By enabling the inclusion of more feminine values, a way is opened to engage more holistically with the society in which decisions are embedded.

Originality/value: Drawing on the storytelling tradition, a holistic model is suggested that can lead to emergence of a more balanced societal reporting.

Keywords: Feminism, Integration, Accounting, Storytelling, Myths

Paper type: Research paper

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The conjunction fallacy has been cited as a classic example of the automatic contextualisation of problems. In two experiments we compared the performance of autistic and typically developing adolescents on a set of conjunction fallacy tasks. Participants with autism were less susceptible to the conjunction fallacy. Experiment 2 also demonstrated that the difference between the groups did not result from increased sensitivity to the conjunction rule, or from impaired processing of social materials amongst the autistic participants. Although adolescents with autism showed less bias in their reasoning they were not more logical than the control group in a normative sense. The findings are discussed in the light of accounts which emphasise differences in contextual processing between typical and autistic populations.

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Assumindo a sociedade atual o paradigma do desenvolvimento sustentável como modelo capaz de garantir uma gestão equilibrada dos recursos atuais que não comprometa o futuro das futuras gerações, é fundamental compreender o instrumento da Agenda 21 Local (A21L), ferramenta saída da Conferência do Rio, em 1992, que se apresenta como uma resposta internacional aos objetivos da sustentabilidade. Ao constituir-se como país signatário da Declaração do Rio, Portugal assumiu o compromisso de cooperar internacionalmente para a aplicação deste instrumento, no esforço comum de unir a proteção do ambiente com o desenvolvimento económico e social. Verifica-se que a resposta de Portugal, em matéria de A21L, foi pouco conseguida, marcada por um arranque ténue, desconcertado e disperso a que acresce o caráter dúbio que caracterizou a natureza dos primeiros processos e que, no quadro internacional, atira Portugal para o grupo de países europeus que mais tardiamente conseguiram responder ao apelo da comunidade internacional no que se refere à implementação de A21L. Neste âmbito, esta dissertação visa aprofundar o conhecimento cientifico sobre este instrumento no quadro das experiências de Agenda 21 Local implementadas no território português. O trabalho procurou examinar os objetivos, características e resultados dos processos de Agenda, dando atenção aos elementos individuais que marcaram cada um e, igualmente, avaliando as repercussões que estes tiveram no todo nacional. O estudo incidiu na dinâmica espaciotemporal das Agendas21L, no território nacional, e na análise integrativa de indicadores físicos, sociais e económicos que permitiram compreender as especificidades e os contrastes verificados nos processos implementados e desenvolvidos. Na investigação não foram, igualmente, negligenciadas questões históricas, políticas e culturais, sabendose da importância que estes vários domínios configuram no caso português. O trabalho contou com uma investigação assente na seguinte metodologia: i) Revisão da literatura e recolha de dados bibliográficos sobre a temática da Agenda 21 Local; ii) Levantamento de informação, através de um inquérito por questionário, dirigido a todas as localidades do País, onde decorrem Agendas 21 Local, a fim de complementar informação já processada; iii) Pesquisa direta de dados no terreno que envolveu a utilização de procedimentos de teor quantitativo (inquérito por questionário) e de teor qualitativo (entrevistas), relativamente ao caso de estudo (Agenda 21 Local de Mindelo); iv) Tratamento e análise dos resultados obtidos através da confrontação da perspetiva teórica com a prática com a consequente elaboração de conclusões fundamentadas pela confrontação dos dados com as hipóteses. Para além de se tratar do caso pioneiro de A21L com início no poder mais próximo do cidadão (respeitando um dos princípios inerentes a este instrumento – o princípio da subsidiariedade), afirmou-se, igualmente, como um caso de referência em matéria de coesão e mobilização dos cidadãos locais para os problemas locais existentes. Os resultados empíricos da investigação identificam uma série de dificuldades que condicionaram o arranque e progresso das A21L. Desde logo, a inabilidade dos poderes políticos locais em trabalharem com um modelo que rompe com as típicas e tradicionais formas pré-concebidas de fazer política, isto é, com as práticas instituídas dos políticos fazerem “política” para os cidadãos e não “com” os cidadãos. O próprio desconhecimento do poder político local quanto à natureza de um processo de A21L que evidenciou inaptidão, impreparação e até embaraço para lidar com este instrumento, resultando na necessidade, na grande maioria dos processos desenvolvidos, de serem acompanhados por entidades externas que cooperaram na sua dinamização. Acresce que a nova dinâmica, subjacente à A21L, que desafia os governos locais a mobilizar a participação generalizada dos cidadãos e apela à participação de novos atores (associações, grupos de interesse, ONG e atores sociais, em geral) para a definição de estratégias de desenvolvimento local, não é totalmente aceite pelos vários poderes locais que, não raras vezes, menosprezam a importância dos cidadãos nos momentos de tomada de decisão. A falta de empenho do governo central, em matéria de sustentabilidade, que negligenciou, numa primeira etapa, a figura do poder central na assessoria às entidades locais cerceou o país da existência de uma campanha nacional para a afirmação deste instrumento. A falta/insuficiência de recursos financeiros como resultante da ausência de apoios estatais e a dificuldade na obtenção de fundos da União Europeia configurou-se como um entrave à promoção dos processos ficando as entidades locais e regionais incapazes de ultrapassar a falta de meios imprescindíveis para o desenvolvimento da A21L. O próprio desconhecimento generalizado dos cidadãos sobre a A21L afigura-se como um estigma ao sucesso de qualquer processo com as caraterísticas de um instrumento A21L visto que a participação dos cidadãos é condição sine qua non para a sua operacionalização. Neste quadro, e olhando o futuro, urge a necessidade das autoridades locais criarem modelos de autofinanciamento capazes de garantir a criação, funcionamento e manutenção de infraestruturas económicas e sociais subjacentes aos programas de A21L, assim como o dever do poder político em reforçar a importância da função da informação e da mobilização dos cidadãos em prole do desenvolvimento sustentável, ações indispensáveis para a execução das políticas inerentes à A21L.

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[Updated August 2016] The Hotel Valuation Software, freely available from Cornell’s Center for Hospitality Research, has been updated to reflect the many changes in the 11th Edition of the Uniform System of Accounts for the Lodging Industry (USALI). Version 4.0 of the Hotel Valuation Software provides numerous enhancements over the original tool from 2011. In addition to a significant increase in functionality and an update to reflect the 11th edition of the USALI, Version 4.0 takes advantage of the power of the latest release of Microsoft Excel®. Note that Version 4.0 works only on a PC running Microsoft Windows, it does not work on a Mac running OS X. Users desiring an OS X compatible version should click here (Labeled as Version 2.5). 酒店评估软件手册和三个程序(点击这里 ) Users desiring a Mandarin version of the Hotel Valuation Software should click here The Hotel Valuation Software remains the only non-proprietary computer software designed specifically to assist in the preparation of market studies, forecasts of income and expense, and valuations for lodging property. The software provides an accurate, consistent, and cost-effective way for hospitality professionals to forecast occupancy, revenues and expenses and to perform hotel valuations. Version 4.0 of the Hotel Valuation Software includes the following upgrades – a complete update to reflect the 11th edition of the USALI – the most significant change to the chart of accounts in a generation, an average daily rate forecasting tool, a much more sophisticated valuation module, and an optional valuation tool useful in periods of limited capital liquidity. Using established methodology, the Hotel Valuation Software is a sophisticated tool for lodging professionals. The tool consists of three separate software programs written as Microsoft Excel files and a software users' guide. The tool is provided through the generosity of HVS and the School of Hotel Administration. The three software modules are: Room Night Analysis and Average Daily Rate: Enables the analyst to evaluate the various competitive factors such as occupancy, average room rate, and market segmentation for competitive hotels in a local market. Calculates the area-wide occupancy and average room rate, as well as the competitive market mix. Produce a forecast of occupancy and average daily rate for existing and proposed hotels in a local market. The program incorporates such factors as competitive occupancies, market segmentation, unaccommodated demand, latent demand, growth of demand, and the relative competitiveness of each property in the local market. The program outputs include ten-year projections of occupancy and average daily rate. Fixed and Variable Revenue and Expense Analysis: The key to any market study and valuation is a supportable forecast of revenues and expenses. Hotel revenue and expenses are comprised of many different components that display certain fixed and variable relationships to each other. This program enables the analyst to input comparable financial operating data and forecast a complete 11-year income and expense statement by defining a small set of inputs: The expected future occupancy levels for the subject hotel Base year operating data for the subject hotel Fixed and variable relationships for revenues and expenses Expected inflation rates for revenues and expenses Hotel Capitalization Software: A discounted cash flow valuation model utilizing the mortgage-equity technique forms the basis for this program. Values are produced using three distinct underwriting criteria: A loan-to-value ratio, in which the size of the mortgage is based on property value. A debt coverage ratio (also known as a debt-service coverage ratio), in which the size of the mortgage is based on property level cash flow, mortgage interest rate, and mortgage amortization. A debt yield, in which the size of the mortgage is based on property level cash flow. By entering the terms of typical lodging financing, along with a forecast of revenue and expense, the program determines the value that provides the stated returns to the mortgage and equity components. The program allows for a variable holding period from four to ten years The program includes an optional model useful during periods of capital market illiquidity that assumes a property refinancing during the holding period

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Relatório da prática de ensino supervisionada, Mestrado em Ensino da Matemática, Universidade de Lisboa, 2010

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Dissertação de mestrado, Ciências da Educação (Avaliação em Educação), Universidade de Lisboa, Instituto de Educação, 2014

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Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Orientada pelo Doutor José de Campos Amorim

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Relatório de Estágio apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria Orientador: Rodrigo Mário Oliveira Carvalho, Dr. Coorientador: Vicente António Fernandes Seixas, Dr.

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Relatório de Estágio apresentado ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientada por Dr. Rodrigo Mário de Oliveira Carvalho e Dr. Álvaro Manuel de Sousa Carvalho

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Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Professor Doutor Filipe Ambrósio e co-orientação do Mestre António Melo

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Relatório de Estágio apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Senhor Dr. Paulo Jorge Seabra dos Anjos, Revisor Oficial de Contas, na sociedade António Anjos, F. Brandão & Associados, SROC, Lda. e da Exma. Senhora Professora Doutora Susana Adelina Moreira Carvalho Basto

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O presente relatório de estágio descreve as atividades realizadas durante o período do estágio curricular, com a duração de 6 meses, na empresa Porto Vivo, SRU – Sociedade de Reabilitação Urbana da Baixa Portuense S.A. Inicialmente efetua-se uma descrição da empresa, indicando a missão, os objetivos e alguns dos seus projetos realizados ou em realização. De seguida e com o intuito de compreender a área em que Porto Vivo, SRU atua, é realizado um enquadramento demográfico e geográfico da zona de intervenção prioritária da cidade do Porto. As atividades realizadas, nomeadamente os levantamentos da dinâmica imobiliária, das unidades de alojamento, do edificado e ainda o acompanhamento de vistorias ao estado de conservação dos edifícios, são descritas destacando-se os objetivos e todos os procedimentos necessários á sua execução. Com base nas duas primeiras atividades, realizou-se um estudo de forma a compreender a relação de desenvolvimento do estado de conservação das edificações com a dinâmica imobiliária. Por último é desenvolvido um caso de estudo onde se analisa a evolução do quarteirão Carlos Alberto, descrevendo todas as fases do seu processo de reabilitação. Menciona-se a estratégia implementada pela Porto Vivo, SRU e de que forma é que esta influencia a execução do projeto de reabilitação.