O emprego do Sistema de Informação de Custos do Governo Federal no âmbito da Marinha do Brasil

O desenvolvimento dos meios de comunicação e seu fortalecimento dentro de nossa sociedade, infelizmente, vem nos revelando fatos que estão se tornando rotineiros, como por exemplo a negligência e o descaso cometidos por administradores públicos no desempenho de suas funções. A má utilização do erário público por gestores descompromissados impactam negativamente na imagem do Estado, obrigando-o à ações como a ampliação de sua arrecadação e o investimento em sistemas que promovam maior eficiência, economicidade e transparência na execução da despesa pública. Uma das soluções apresentadas pelo Governo para minimizar esta problemática é o Sistema de Informação de Custos do Governo Federal (SIC), uma ferramenta que tem por objetivo subsidiar decisões governamentais e organizacionais, conduzindo o Estado à alocação mais eficiente do gasto público. Dentro deste contexto, o objetivo desta pesquisa consiste em avaliar o uso do Sistema de Informação de Custos do Governo Federal na produção de informações gerenciais dentro da atual política de gestão de custos da Marinha do Brasil. Para tal, esta pesquisa classificada como aplicada, descritiva e qualitativa, depreendeu um estudo bibliográfico e documental, debruçando-se sobre a literatura existente, relatórios emitidos pelo sistema SIC e documentos da sistemática OMPS. Destarte o fato de que apenas as OMPS-I/C/H da Marinha do Brasil (MB), o que representa 26 Unidades Gestoras (UG) no universo de 151 do Órgão Comando da Marinha, possuem acompanhamento contínuo de suas gestões com base em custos, o resultado desta pesquisa se limita à estas Organizações, não se estendendo às demais Unidades da Força Naval. Os resultados obtidos mostram que o Sistema de Informação de Custos do Governo Federal deixou de evidenciar custos considerados relevantes no atual processo de avaliação econômico-financeira das OMPS-I/C/H, indicando que o mesmo não atende as necessidades da Diretoria de Finanças da Marinha na produção de informações gerenciais destinadas à Alta Administração Naval. Entretanto, o sistema SIC traz uma grande contribuição para a Marinha do Brasil ao expandir o emprego da gestão de custo como ferramenta de controle gerencial às demais 127 UG da MB, não inseridas na sistemática OMPS.

Linking elements of the Integrated Ocean Observing System (IOOS) with the planned National Water Quality Monitoring Network. Proceedings from the NOAA-Supported workshop 19-21 September 2005

The National Oceanic and Atmospheric Administration (NOAA), in cooperation with the New Jersey Marine Sciences Consortium (NJMSC), hosted a workshop at Rutgers University on 19-21 September 2005 to explore ways to link the U.S. Integrated Ocean Observing System (IOOS) to the emerging infrastructure of the National Water Quality Monitoring Network (NWQMN). Participating partners included the Mid-Atlantic Coastal Ocean Observing Regional Association, U.S. Geological Survey, Rutgers University Coastal Ocean Observing Laboratory, and the New Jersey Sea Grant College. The workshop was designed to highlight the importance of ecological and human health linkages in the movement of materials, nutrients, organisms and contaminants along the Delaware Bay watershed-estuary-coastal waters gradient (hereinafter, the “Delaware Bay Ecosystem [DBE]”), and to address specific water quality issues in the mid-Atlantic region, especially the area comprising the Delaware River drainage and near-shore waters. Attendees included federal, state and municipal officials, coastal managers, members of academic and research institutions, and industry representatives. The primary goal of the effort was to identify key management issues and related scientific questions that could be addressed by a comprehensive IOOS-NWQMN infrastructure (US Commission on Ocean Policy 2004; U.S. Ocean Action Plan 2004). At a minimum, cooperative efforts among the three federal agencies (NOAA, USGS and EPA) involved in water quality monitoring were required. Further and recommended by the U.S. Commission on Ocean Policy, outreach to states, regional organizations, and tribes was necessary to develop an efficient system of data gathering, quality assurance and quality control protocols, product development, and information dissemination.

Power system parameters forecasting using Hilbert-Huang transform and machine learning

A novel hybrid data-driven approach is developed for forecasting power system parameters with the goal of increasing the efficiency of short-term forecasting studies for non-stationary time-series. The proposed approach is based on mode decomposition and a feature analysis of initial retrospective data using the Hilbert-Huang transform and machine learning algorithms. The random forests and gradient boosting trees learning techniques were examined. The decision tree techniques were used to rank the importance of variables employed in the forecasting models. The Mean Decrease Gini index is employed as an impurity function. The resulting hybrid forecasting models employ the radial basis function neural network and support vector regression. A part from introduction and references the paper is organized as follows. The second section presents the background and the review of several approaches for short-term forecasting of power system parameters. In the third section a hybrid machine learningbased algorithm using Hilbert-Huang transform is developed for short-term forecasting of power system parameters. Fourth section describes the decision tree learning algorithms used for the issue of variables importance. Finally in section six the experimental results in the following electric power problems are presented: active power flow forecasting, electricity price forecasting and for the wind speed and direction forecasting.

Optimisation methodology for risk mitigation in advanced micro-system electronics manufacturing

This paper presents a design methodology based on numerical modelling, integrated with optimisation techniques and statistical methods, to aid the development of new advanced technologies in the area of micro and nano systems. The design methodology is demonstrated for a micro-machining process called Focused Ion Beam (FIB). This process has been modelled to provide knowledge of how a pre-defined geometry can be achieved through this direct milling. The geometry characterisation is obtained using a Reduced Order Models (ROM), generated from the results of a mathematical model of the Focused Ion Beam, and Design of Experiment (DoE) methods. In this work, the focus is on the design flow methodology which includes an approach on how to include process parameter uncertainties into the process optimisation modelling framework. A discussion on the impact of the process parameters, and their variations, on the quality and performance of the fabricated structure is also presented. The design task is to identify the optimal process conditions, by altering the process parameters, so that certain reliability and confidence of the application is achieved and the imposed constraints are satisfied. The software tools used and developed to demonstrate the design methodology are also presented.

Party organisation in a multi-level system: Party organisational change in Spain and the UK

This article investigates the link between regionalization of the structure of government, regional elections and regionalism on the one hand, and the organization of state-wide political parties in Spain and the UK on the other. It particularly looks at two aspects of the relations between the central and regional levels of party organization: integration of the regional branches in central decision making and autonomy of the regional branches. It argues that the party factors are the most crucial elements explaining party change and that party leaders mediate between environmental changes and party organization. The parties' history and beliefs and the strength of the central leadership condition their ability or willingness to facilitate the emergence of meso-level elites. The institutional and electoral factors are facilitating factors that constitute additional motives for or against internal party decentralization.

O exercício profissional e a educação contábil : o caso do Conselho Federal de Contabilidade do Brasil

Esta tese analisa a preocupação do Conselho Federal de Contabilidade (CFC) com a formação do profissional e com a educação contábil ao longo da sua história, mas também explora o seu panorama atual, principalmente no que se refere à utilização do exame de suficiência como ferramenta de fiscalização preventiva dos profissionais e os fatores explicativos da taxa de aprovação. Para responder a este objetivo geral, a tese desenvolve-se em dois estudos complementares. No primeiro, estuda a criação do CFC e o processo de regulamentação da profissão, usando uma perspectiva interpretativa, fundamentada na sociologia das profissões, com base em dados documentais e gravações recolhidas no arquivo do Conselho. Daí conclui-se que o Sistema CFC/CRCs foi criado em consequência do forte desejo dos profissionais atuantes na área, do surgimento simultâneo do bacharelado em Ciências Contábeis no Brasil e da intervenção do governo corporativista de Getúlio Vargas num contexto de desenvolvimento econômico. O projeto profissional que surgiu nesta ocasião viria “acomodar” todos os rivais, o que fez com que o nível de homogeneização dos membros fosse mínimo, já que incluía aqueles que só tinham experiência prática e uma grande percentagem com diploma do ensino médio. A evidência empírica recolhida permite concluir que a manutenção desta categoria, por um tão longo período, acabou por desprestigiar a profissão. Apenas recentemente, no contexto da adoção das Normas Internacionais de Contabilidade (IFRS, na sigla em inglês), a profissão haveria de obter o credenciamento ao nível universitário. A esta altura, o CFC ganhou não só o direito ao credenciamento a nível universitário, como também o de selecionar os melhores candidatos através de um exame. Apesar dessa evolução positiva, a preocupação deste organismo profissional com a formação dos seus membros continua a ser grande, em função do baixo progresso da “base cognitiva” da profissão, observando-se um número reduzido de mestres e doutores em Contabilidade no Brasil, embora tenha havido, nos últimos anos, uma proliferação de Instituições de Educação Superior (IES) e de cursos de Ciências Contábeis que não foi acompanhada de uma evolução qualitativa.Na segunda parte da tese, desenvolve-se um estudo quantitativo de índole positivista, para tentar explicar as razões dos maus resultados no Exame do CFC. Usando dados recolhidos no Conselho Federal de Contabilidade, os resultados da pesquisa revelam que a taxa de aprovação nas edições do Exame de Suficiência não difere, significativamente, entre as regiões e estados do Brasil, sendo cada vez mais baixo ao longo dos anos. Apesar de uma análise de correlações demonstrar que a formação ao nível da pós-graduação dos docentes estar correlacionada positivamente com a taxa de aprovação no Exame do CFC, numa análise abrangente essas variáveis perderam força, devido, talvez, ao fato de estarem incorporadas em outras variáveis que se mostraram significativas, como o Índice Geral de Cursos e o Conceito de Curso. Além dessas variáveis que se revelaram positivamente relacionadas com a taxa de aprovação, também os resultados do exame Enade, o gênero e a idade se mostraram significativos. O baixo resultado do Enade é particularmente importante, já que reforça as preocupações do CFC sobre a proliferação de IES e de cursos, e o baixo desempenho que algumas IES apresentam, nomeadamente, por possuírem um nível reduzido de mestres e de doutores e, por outro lado, um número elevado de professores “horistas” e um investimento em pesquisa muito baixo.

Centro Republicano Federal de Ponta Delgada: ideologia, organização e dinâmica (1880-1888)

A criação do Centro Republicano Federal de Ponta Delgada em 1880 inscreve-se nos projectos republicanos federalistas e insere-se no quadro do seu movimento expansionista. Com a publicação do periódico A Republica Federal vinculado ao republicanismo português, o Centro instituiu o seu órgão de imprensa e principal elemento propagandístico. As suas páginas foram portadoras das novas concepções políticas e o elemento impulsionador das novas ideologias propagadas por Teófilo Braga, candidato a deputado e figura titular deste Centro. A sua leitura mostra-nos o percurso e o posicionamento político-ideológico dos republicanos micaelenses, particularmente em Ponta Delgada. Enquanto espaço público politizado, A Republica Federal foi o principal palco dos debates e disputas partidárias na luta contra as instituições monárquicas e no combate pela destituição dos poderes há muito implantados. Apresenta-nos um trajecto de contestação à centralização do poder, à oposição e resistência com que se depararam os republicanos na tentativa de por fim aos privilégios e práticas de corrupção que permitiam um controle pernicioso dos processos eleitorais, abalando inevitavelmente o conservadorismo das elites locais com costumes e preconceitos difíceis de alterar. Foi no Centro Republicano Federal de Ponta Delgada e no seu jornal que convergiram os projectos de descentralização administrativa, foram eles os promotores e foco disseminador do ideário republicano federal, aglutinando as aspirações dos republicanos que pretendem instalar-se como sistema alternativo.

The origins of federal public enterprises in Canada: an appraisal of two approaches

The Green Party of Canada, as a vital aspect of the Canadian green movement, and its connection to international green organizations can be examined primarily through the examp l es of both the Canadian Greens and the Green party of Ontario , by using original party documents and literature, information gained through Green party meetings and discussions with members, and commentary by Green theorists where app licable. As well, the influence on the Canadian green movement by the German Green Party is out lined , again mainly through party literature, documents and critiques of the party's experiences. This study reveals several existing and potential problems fo r t he Green Party in Canada, and the political fut ure of the Canadian green movement in general. Some, such as the real i ties of the Canadian political system are external to the movement, and may be overcome with adjustments in goals and methods, and a realization of the changing attitude towards environmental issues in a political context . On the other hand, internal party disfunctions in both organization and direction, caused mainly by the indefinite parameters of green ideology, threaten to expl oi t t he al ready problematic aspects evident in t he Green Party . Aside from its somewhat slow beginnings, the Green Party in Canada has developed into a strong grassroots social movement, not however from its political visibility but from the steady growth in the popul ari ty of ecological pol i t ics in Canada . Due to the seeming enormity of the obstacles facing the Greens in their effort 4 to achieve electoral success, it is doubtful that Parliamentary representation will be achieved without a major re-orientation of party organization and methods. UI timately the strength of the Green Party in Canada will be based upon its ability to survive as a significant movement, and its willingness to continue to challenge political thought and practice.

An integrated assessment of resource use strategies in the Borana pastoral system of southern Ethiopia

In the pastoral production systems, mobility remains the main technique used to meet livestock’s fodder requirements. Currently, with growing challenges on the pastoral production systems, there is urgent need for an in-depth understanding of how pastoralists continue to manage their grazing resources and how they determine their mobility strategies. This study examined the Borana pastoralists’ regulation of access to grazing resources, mobility practices and cattle reproductive performances in three pastoral zones of Borana region of southern Ethiopia. The central objective of the study was to contribute to the understanding of pastoral land use strategies at a scale relevant to their management. The study applied a multi-scalar methodological approach that allowed zooming in from communal to individual herd level. Through participatory mapping that applied Google Earth image print out as visual aid, the study revealed that the Borana pastoralists conceptualized their grazing areas as distinctive grazing units with names, borders, and specific characteristics. This knowledge enables the herders to communicate the condition of grazing resources among themselves in a precise way which is important in management of livestock mobility. Analysis of grazing area use from the participatory maps showed that the Borana pastoralists apportion their grazing areas into categories that are accessed at different times of the year (temporal use areas). This re-organization is an attempt by the community to cope with the prevailing constraints which results in fodder shortages especially during the dry periods. The re-organization represents a shift in resource use system, as the previous mobility practice across the ecologically varied zones of the rangelands became severely restricted. Grazing itineraries of 91 cattle herds for over 16 months obtained using the seasonal calendar interviews indicated that in the areas with the severest mobility constraints, the herders spent most of their time in the year round use areas that are within close proximity to the settlements. A significant change in mobility strategy was the disallowing of foora practice by the communities in Dirre and Malbe zones in order to reduce competition. With the reduction in mobility practices, there is a general decline in cattle reproductive parameters with the areas experiencing the severest constraints showing the least favourable reproductive performances. The study concludes that the multi-scalar methodology was well suited to zoom into pastoral grazing management practices from communal to individual herd levels. Also the loss of mobility in the Borana pastoral system affects fulfilment of livestock feed requirements thus resulting in reduced reproductive performances and herd growth potentials. While reversal of the conditions of the situations in the Borana rangelands is practically unfeasible, the findings from this research underscore the need to protect the remaining pastoral lands since the pastoral production system remains the most important livelihood option for the majority of the Borana people. In this regards the study emphasises the need to adopt and domesticate regional and international policy frameworks such as that proposed by the African Union in 2010.

La autonomía y descentralización del modelo federal venezolano. Una mutación del federalismo dual en el marco del ordenamiento latinoamericano

En la presente investigación se estudió la organización administrativa y territorial de la República Bolivariana de Venezuela, para poder identificar si se podían definir y catalogar a Venezuela como un Estado federal como manda su Constitución, o si por el contrario, podríamos estar hablando de una organización distinta llámese autonómica o unitaria, o simplemente un modelo federal diferente al dual influenciado por las diferentes formas de organización.

Análisis de la influencia del conflicto armado de la República Federal Democrática de Nepal en su relación con China e India. Periodo 1996 - 2012

El interés de esta monografía es evaluar la influencia del conflicto armado nepalí sobre las relaciones de Nepal con India y China. Se analiza y se explica como un conflicto armado interno puede influir desde sus causas, desarrollo y desenlace en las relaciones regionales y bilaterales de un país con sus vecinos. El presente texto pretende probar que la guerra civil de Nepal influyo positivamente en sus relaciones con India y China, planteando al país nepalí como un escenario en disputa entre estas dos potencias emergentes. Mediante el Realismo Estructural de Keneth Watlz se evaluaran las lógicas y los patrones de cambio que puedan modificar el sistema conformado por Nepal, China e India, para posteriormente examinar los cambios reales o parciales que sufrieron las relaciones de estos países al termino del conflicto armado.

Analyses of cataract surgery performed by the Unified Health System in Brazil, 2006-2007

Objective. Estimate cataract surgical rates (CSR) for Brazil and each federal unit in 2006 and 2007 based on the number of surgeries performed by the Unified Health System to help plan a comprehensive ophthalmology network in order to eliminate cataract blindness in compliance with the target set by the World Health Organization (WHO) of 3 000 cataract surgeries per million inhabitants per year. Methods. This descriptive study calculates CSR by using the number of cataract surgeries carried out by the Brazilian Unified Health System for each federal unit and estimates the need for cataract surgery in Brazil for 2006-2007, with official population data provided by the Brazilian Institute of Geography and Statistics. The number of cataract surgeries was compared with the WHO target. Results. To reach the WHO goal for eliminating age-related cataract blindness in Brazil, 560 312 cataract surgeries in 2006 and 568 006 surgeries in 2007 needed to be done. In 2006, 179 121 cataract surgeries were done by the Unified Health System, corresponding to a CSR of 959 per million population; in 2007, 223 317 were performed, with a CSR of 1 179. With the Brazilian Council of Ophthalmology estimation of 165 000 surgeries each year by the non-public services, the CSR for Brazil would be 1 842 for 2006 and 2 051 for 2007. The proportions needed to achieve the proposed target were 38.6% in 2006 and 31.6% in 2007. Conclusions. Human resources, technical expertise, and equipment are crucial to reach the WHO goal. Brazil has enough ophthalmologists but needs improved planning and infrastructure in order to eliminate the problem, aspects that require greater financial investment and stronger political commitment.

Peat as a natural solid-phase for copper preconcentration and determination in a multicommuted flow system coupled to flame atomic absorption spectrometry

The physical and chemical characteristics of peat were assessed through measurement of pH, percentage of organic matter, cationic exchange capacity (CEC), elemental analysis, infrared spectroscopy and quantitative analysis of metals by ICP OES. Despite the material showed to be very acid in view of the percentage of organic matter, its CEC was significant, showing potential for retention of metal ions. This characteristic was exploited by coupling a peat mini-column to a flow system based on the multicommutation approach for the in-line copper concentration prior to flame atomic absorption spectrometric determination. Cu(II) ions were adsorbed at pH 4.5 and eluted with 0.50 mol L(-1) HNO(3). The influence of chemical and hydrodynamic parameters, such as sample pH, buffer concentration, eluent type and concentration, sample flow-rate and preconcentration time were investigated. Under the optimized conditions, a linear response was observed between 16 and 100 mu g L(-1), with a detection limit estimated as 3 mu g L(-1) at the 99.7% confidence level and an enrichment factor of 16. The relative standard deviation was estimated as 3.3% (n = 20). The mini-column was used for at least 100 sampling cycles without significant variation in the analytical response. Recoveries from copper spiked to lake water or groundwater as well as concentrates used in hemodialysis were in the 97.3-111 % range. The results obtained for copper determination in these samples agreed with those achieved by graphite furnace atomic absorption spectrometry (GFAAS) at the 95% confidence level. (C) 2009 Elsevier B.V. All rights reserved.

City Of Toronto’S Approach On Implementing The New Federal Wastewater Effluent Regulations Using A GIS-Based Hydrologic And Hydraulic Model

Canada releases over 150 billion litres of untreated and undertreated wastewater into the water environment every year1. To clean up urban wastewater, new Federal Wastewater Systems Effluent Regulations (WSER) on establishing national baseline effluent quality standards that are achievable through secondary wastewater treatment were enacted on July 18, 2012. With respect to the wastewater from the combined sewer overflows (CSO), the Regulations require the municipalities to report the annual quantity and frequency of effluent discharges. The City of Toronto currently has about 300 CSO locations within an area of approximately 16,550 hectares. The total sewer length of the CSO area is about 3,450 km and the number of sewer manholes is about 51,100. A system-wide monitoring of all CSO locations has never been undertaken due to the cost and practicality. Instead, the City has relied on estimation methods and modelling approaches in the past to allow funds that would otherwise be used for monitoring to be applied to the reduction of the impacts of the CSOs. To fulfill the WSER requirements, the City is now undertaking a study in which GIS-based hydrologic and hydraulic modelling is the approach. Results show the usefulness of this for 1) determining the flows contributing to the combined sewer system in the local and trunk sewers for dry weather flow, wet weather flow, and snowmelt conditions; 2) assessing hydraulic grade line and surface water depth in all the local and trunk sewers under heavy rain events; 3) analysis of local and trunk sewer capacities for future growth; and 4) reporting of the annual quantity and frequency of CSOs as per the requirements in the new Regulations. This modelling approach has also allowed funds to be applied toward reducing and ultimately eliminating the adverse impacts of CSOs rather than expending resources on unnecessary and costly monitoring.

Um modelo de EIS - enterprise information system - que identifica características para comportamentos proativos na recuperação de informações

Este documento constitui uma dissertação de mestrado, requisito parcial para a obtenção do grau de Mestre em Administração pela Universidade Federal do Rio Grande do Sul. O tema da pesquisa é o relacionamento existente entre as características técnicas de um projeto de sistema de informação e apoio à decisão e os comportamentos dos usuários no seu uso. O objetivo é desenvolver e apresentar um modelo conceitual de EIS (“Enterprise Information Systems”), a partir da literatura, das tendências tecnológicas e de estudos de caso, que identifique características para comportamentos proativos dos usuários na recuperação de informações. Adotou-se o conceito de comportamento proativo na recuperação de informações como a combinação das categorias exploração de dados e busca focada. Entre os principais resultados, pode-se destacar a definição de categorias relacionadas com as características dos sistemas - flexibilidade, integração e apresentação - e de categorias relacionadas com os comportamentos dos usuários na recuperação de informações - exploração de dados e busca focada, bem como a apresentação de um modelo conceitual para sistemas EIS. Pode-se destacar também a exploração de novas técnicas para análise qualitativa de dados, realizada com o objetivo de buscar uma maior preservação do contexto nos estudos de caso.