937 resultados para open-book accounting


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This paper provides an examination of the emergence of open business models — entrepreneurial strategies that take advantage of the ease of digital reproduction to distribute free content, while earning money from the sale of related products and services. Locating the origins of open business in the open source software phenomenon, the authors suggest that the business strategies innovated there have broader economic relevance. Through a case study of the tecnobrega music scene in Belém, the paper illustrates how open business models can be applied to the production of cultural materials more generally

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The strengthening of the domestic industry in Brazil required the modernization, mechanization and expansion of salt production. Thereafter the production of sea salt started to be made in a process of continuous flow, where the product is constantly stored in yards, with daily movements in and out of salt. Thus far, the major bottleneck found in this production process is the control of production, because due to the large amount produced and variety of losses existing in the various stages of production there are not a regulated and safe way to control inventories with accuracy and speed demanded. In a typical case with a salt marsh company of Rio Grande do Norte state, salt produced is stored in two open courtyards and inventory control of salt made by carrying input / output relationship of salt in each storage yard. This work developed a conceptual model of inventory control, based on topography, adopting surveys into one of the courtyards of the company. There were 25 biweekly survey measurements over a year book to generate digital models representing the stock. For each measurement, results were compared with the values of inventory accounting provided by the salt marsh in order to identify existing losses and mark out the sales department on the actual stock available at each measurement date. Inventories calculated by the model indicated losses of 6,349 tonnes for the period of one year book and 3,279 tonnes for the period between harvests, when compared to the accounting control

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Abstract Background An important challenge for transcript counting methods such as Serial Analysis of Gene Expression (SAGE), "Digital Northern" or Massively Parallel Signature Sequencing (MPSS), is to carry out statistical analyses that account for the within-class variability, i.e., variability due to the intrinsic biological differences among sampled individuals of the same class, and not only variability due to technical sampling error. Results We introduce a Bayesian model that accounts for the within-class variability by means of mixture distribution. We show that the previously available approaches of aggregation in pools ("pseudo-libraries") and the Beta-Binomial model, are particular cases of the mixture model. We illustrate our method with a brain tumor vs. normal comparison using SAGE data from public databases. We show examples of tags regarded as differentially expressed with high significance if the within-class variability is ignored, but clearly not so significant if one accounts for it. Conclusion Using available information about biological replicates, one can transform a list of candidate transcripts showing differential expression to a more reliable one. Our method is freely available, under GPL/GNU copyleft, through a user friendly web-based on-line tool or as R language scripts at supplemental web-site.

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When a concrete slab experiences differential volume change due to temperature, moisture, and shrinkage gradients, it deforms. The stresses induced by these differential volume changes can reduce the pavement’s fatigue life. Differential volume change is quantified by the equivalent temperature difference required to deform a comparable flat slab to the same shape as the actual slab. This thesis presents models to predict the equivalent temperature difference due to moisture warping and differential drying shrinkage. Moisture warping occurs because a portion of drying shrinkage is reversible, while differential drying shrinkage is due to the irreversible portion of drying shrinkage. The amount of reversible shrinkage was investigated for concretes made with different types of aggregate, including lightweight and recycled. Another source of differential volume change is built-in curl, which is caused by temperature gradients at the time of paving. This thesis also presents a comparison of methods used to quantify built-in curl.

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What does Christian identity mean in the face of religious pluralism? In some ways, the frontier of global Christianity lies not in repairing its past divisions so much as bravely facing its future in a world of many other faiths and conflicting convictions. Being Open, Being Faithful is a brief history, astute analysis, and trustworthy guide for Christian encounters in this pluralistic environment. A central argument of this perceptive book is that interreligious dialogue has moved so far as to fundamentally change the attitudes and openness of world religious traditions to each other, promising a future more open and less hostile than one might otherwise think. The book presents and reflects on the recent history of interreligious encounter and dialogue, and it traces the manifold difficulties involved, especially as they are experienced in Roman Catholic and World Council of Churches' engagements with other faiths. Yet, it goes even further: along with the history of such encounters, Being Open, Being Faithful examines the issue of Christian discipleship in the context of interfaith engagement, the operative models, the thorny issue of core theological commitments, and what might be the shape of Christian identity in light of such encounters.

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The rapid expansion of the mineral and metal mining sector in the past decade was accompanied by an increase in social conflicts. What are the impacts of large-scale mining operations? What are the strategies used by transnational corporations to gain access to underground resources and legitimize their activities? And how do local and indigenous communities confronted with mining react to, negotiate with and resist these activities? This book covers 13 case studies of copper, gold, uranium and other mining operations, situated in Latin America, Africa, Asia, Australia and Switzerland. With an extensive introduction to the subject and a systematic comparison across mining operations in different phases of development and social contexts, it serves as a primer and reference book for activists, students and researchers alike.

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The stability analysis of open cavity flows is a problem of great interest in the aeronautical industry. This type of flow can appear, for example, in landing gears or auxiliary power unit configurations. Open cavity flows is very sensitive to any change in the configuration, either physical (incoming boundary layer, Reynolds or Mach numbers) or geometrical (length to depth and length to width ratio). In this work, we have focused on the effect of geometry and of the Reynolds number on the stability properties of a threedimensional spanwise periodic cavity flow in the incompressible limit. To that end, BiGlobal analysis is used to investigate the instabilities in this configuration. The basic flow is obtained by the numerical integration of the Navier-Stokes equations with laminar boundary layers imposed upstream. The 3D perturbation, assumed to be periodic in the spanwise direction, is obtained as the solution of the global eigenvalue problem. A parametric study has been performed, analyzing the stability of the flow under variation of the Reynolds number, the L/D ratio of the cavity, and the spanwise wavenumber β. For consistency, multidomain high order numerical schemes have been used in all the computations, either basic flow or eigenvalue problems. The results allow to define the neutral curves in the range of L/D = 1 to L/D = 3. A scaling relating the frequency of the eigenmodes and the length to depth ratio is provided, based on the analysis results.

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This contribution presents results of an incompressible two-dimensional flow over an open cavity of fixed aspect ratio (length/depth) L/D = 2 and the coupling between the three dimensional low frequency oscillation mode confined in the cavity and the wave-like disturbances evolving on the downstream wall of the cavity in the form of Tollmien-Schlichting waves. BiGlobal instability analysis is conducted to search the global disturbances superimposed upon a two-dimensional steady basic flow. The base solution is computed by the integration of the laminar Navier-Stokes equations in primitive variable formulation, while the eigenvalue problem (EVP) derived from the discretization of the linearized equations of motion in the BiGlobal framework is solved using an iterative procedure. The formulation of the BiGlobal EVP for the unbounded flow in the open cavity problem introduces additional difficulties regarding the flow-through boundaries. Local analysis has been utilized for the determination of the proper boundary conditions in the upper limit of the downstream region

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Admission: Free Open to General Public

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Admission: Free Open to General Public

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One leaf containing handwritten financial notes related to the closing of the Middle Street School and subsequent rent payments.

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This paper notebook contains handwritten copies of twenty-two letters and petitions written by Croswell between June 9, 1829 and July 11, 1833, to various recipients that primarily describe his employment with Harvard College and need for financial assistance.

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This subseries contains five one-page account statements consisting of "Col. Marshall's Account" for 1781 to 1790; washing charges in 1800; payments in 1807 and 1808 to "Mrs. C."; credits and debits for 1812-1813; and a statement of money received from the Pemberton Fund between 1812 and 1819.