A contabilidade analítica como suporte de informação para um adequado e eficiente controlo interno

Atualmente, a Contabilidade Analítica é referida como uma ferramenta de gestão no apoio à tomada de decisão. Este tipo de contabilidade prevê uma série de diferentes métodos de custeio e objetivos a atingir de acordo com o setor económico e com as necessidades de informação que se pretendem ver satisfeitas. O presente trabalho versa sobre um estudo científico que assenta em reconhecer que a Contabilidade Analítica é um importante suporte de informação para um adequado e eficiente Controlo Interno e deve ser objeto de elevada atenção e análise pela Auditoria. O estudo realizado teve como objetivos a Contabilidade Analítica, o Controlo Interno e a sua relação com a Auditoria, como contributo para formação de uma opinião credível e sustentada sobre a influência que pode assumir a informação fornecida pela Contabilidade Analítica e o controlo que isto proporciona à gestão. No estudo empírico seguimos a metodologia de abordagem de estudo de caso de Yin (1994) e chegamos à ideia geral de que a Contabilidade de Custos é fundamental para o processo de tomada de decisão.

Lacunas entre a perceção dos preparadores e utilizadoredos sobre a qualidade da contabilística interna

Existe um amplo consenso na literatura à volta de ideia de que a finalidade da contabilidade de gestão é apoiar a tomada de decisão e o controlo de gestão das organizações. Contudo, não existem evidências suficientes, de que a contabilidade de gestão, quando aplicada à realidade concreta de cada organização, cumpre afectivamente essa finalidade. Um dos motivos pelos quais a contabilidade de gestão pode ver-se limitada no cumprimento dos seus objetivos é a existência de uma lacuna entre a percepção do preparador da informação sobre a qualidade da informação que fornece e a percepção do receptor da informação sobre a qualidade da mesma. Assumindo que a qualidade da informação pode ser avaliada através do reconhecimento da presença das características de relevância, fiabilidade, tempestividade, frequência e compreensibilidade, esta dissertação tem como objetivo avaliar a existência de uma lacuna de percepção entre fornecedor e receptor de informação e analisar as diferentes perspetivas que determinam, ou não, a dimensão dessa lacuna. Para esse efeito foi realizado um estudo de caso comparativo de 12 Pequenas e Médias Empresas portuguesas do sector do calçado, todas situadas na mesma área geográfica. Os dados foram recolhidos através de entrevistas semi-estruturadas a preparadores e receptores de informação. Estes dados foram complementados com documentos de prestação de contas, relatórios de gestão internos, mapas de reporte interno. Dada a natureza qualitativa da maioria dos dados, foi feita uma decomposição da informação obtida das empresas e uma análise de conteúdo. Simultaneamente foi realizada uma análise quantitativa com vista em determinar a dimensão da lacuna de percepção entre preparador/receptor da informação. Os resultados revelam que não existe uma lacuna significativa quanto às percepções das características de qualidade atribuídas à informação. Os resultados sugerem ainda que a lacuna de percepção é menor quando os vários atores percepcionam o papel da contabilidade de gestão tal como é enfatizado na literatura. Este estudo contribui para a literatura na medida em que apresenta uma revisão da utilização da informação para a tomada de decisão. Ainda, contribui para os agentes da indústria terem uma melhor percepção sobre a importância do fenómeno em causa.

Urban sprawl analysis and modeling in Asmara, Eritreia: Application of Geospatial Tools

Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.

Spatial distribution of Malaria indicator in Tanzania

Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies

Probabilistic constraint reasoning

Dissertação apresentada para obtenção do Grau de Doutor em Engenharia Informática, pela Universidade Nova de Lisboa, Faculdade de Ciências e Tecnologia

Development of a fuzzy qualitative risk assessment model applied to construction industry

Dissertação para obtenção do Grau de Doutor em Engenharia Industrial

Rifapentine for latent tuberculosis infection treatment in the general population and human immunodeficiency virus-positive patients: summary of evidence

AbstractLatent tuberculosis infection (LTBI) and human immunodeficiency virus (HIV)-coinfection are challenges in the control of tuberculosis transmission. We aimed to assess and summarize evidence available in the literature regarding the treatment of LTBI in both the general and HIV-positive population, in order to support decision making by the Brazilian Tuberculosis Control Program for LTBI chemoprophylaxis. We searched MEDLINE, Cochrane Library, Centre for Reviews and Dissemination, Embase, LILACS, SciELO, Trip database, National Guideline Clearinghouse, and the Brazilian Theses Repository to identify systematic reviews, randomized clinical trials, clinical guidelines, evidence-based synopses, reports of health technology assessment agencies, and theses that investigated rifapentine and isoniazid combination compared to isoniazid monotherapy. We assessed the quality of evidence from randomized clinical trials using the Jadad Scale and recommendations from other evidence sources using the Grading of Recommendations, Assessment, Development, and Evaluations approach. The available evidence suggests that there are no differences between rifapentine + isoniazid short-course treatment and the standard 6-month isoniazid therapy in reducing active tuberculosis incidence or death. Adherence was better with directly observed rifapentine therapy compared to self-administered isoniazid. The quality of evidence obtained was moderate, and on the basis of this evidence, rifapentine is recommended by one guideline. Available evidence assessment considering the perspective of higher adherence rates, lower costs, and local peculiarity context might support rifapentine use for LTBI in the general or HIV-positive populations. Since novel trials are ongoing, further studies should include patients on antiretroviral therapy.

Understanding the Economics of Investments in the Social Determinants of Health

Briefing 9 - Understanding the economics of investments in the social determinants of health This document, commissioned by Public Health England, and written by the UCL Institute of Health Equity, examines how to use measures of economic investment to improve and increase local investment in the social determinants of health. The paper provides information to support decision-making on actions to address the social determinants of health and the development of business cases for investment. It supplements the evidence reviews in this series, which include information on the economic impacts of actions on health inequalities, and should help the reader to be an intelligent customer and commissioner of economic analyses and to understand their limitations. The paper covers: - The rationale for understanding, measuring and taking into account the economic impact of decisions and interventions that impact on the social determinants of health.- The benefits and limitations of various ‘economic measures of impact’ – commonly used terms which can be confusing, sometimes leading to misinterpretation of which measure of economic impact is appropriate for what purpose.- What is currently known about the economic impact of intervening in the social determinants of health.- Good practice and further resources which will support better decisions. The briefing is available to download above. This document is part of a series. An overview document which provides an introduction to this and other documents in the series, and links to the other topic areas, is available on the ‘Local Action on health inequalities’ project page. A video of Michael Marmot introducing the work is also available on our videos page.

Cenários e Tutelas – Perceções do Desenvolvimento da Ilha do Maio – Cabo Verde

Esta dissertação tem como problemática o desenvolvimento em situação insular e como objetivo identificar as perspetivas (cenários) de desenvolvimento da ilha do Maio, no contexto do desenvolvimento de Cabo Verde e o papel que os atores do desenvolvimento desempenham nesta ilha (tutelas). A significativa melhoria dos indicadores socioeconómicos de Cabo Verde, por um lado, e a persistência de algumas carências, por outro, evidenciam as desigualdades no contexto em estudo. Com base nestes pressupostos, e a partir de uma perspetiva integrada do desenvolvimento e da sua perceção pelos atores, serão analisados os fatores que conduziram à boa performance do país, e, especificamente, o caso da ilha do Maio, evidenciando as suas potencialidades, oportunidades, ameaças e fraquezas. Baseado num trabalho de campo na ilha do Maio, com entrevistas aos atores fundamentais do desenvolvimento, pretende-se saber se a situação da ilha do Maio contribui para a boa performance de Cabo Verde ou para acentuar as assimetrias existentes. Isto porque, nalgumas ilhas, o progresso é muito mais lento e também pelo facto de a ilha do Maio apresentar algumas potencialidades que poderão contribuir para o desenvolvimento da ilha e do país em geral. Espera-se que os cenários encontrados e a discussão das tutelas possam servir como instrumento de apoio às tomadas de decisão.

Highway Maintenance Concept Vehicle, June 2002

This report documents Phase IV of the Highway Maintenance Concept Vehicle (HMCV) project, a pooled fund study sponsored by the Departments of Transportation of Iowa, Pennsylvania, and Wisconsin. This report provides the background, including a brief history of the earlier phases of the project, a systems overview, and descriptions of the research conducted in Phase IV. Finally, the report provides conclusions and recommendations for future research. Background The goal of the Highway Maintenance Concept Vehicle Pooled Fund Study is to provide travelers with the level of service defined by policy during the winter season at the least cost to taxpayers. This goal is to be accomplished by using information regarding actual road conditions to facilitate and adjust snow and ice control activities. The approach used in this study was to bring technology applications from other industries to the highway maintenance vehicle. This approach is evolutionary in that as emerging technologies and applications are found to be acceptable to the pooled fund states and as they appear that to have potential for supporting the study goals they become candidates for our research. The objective of Phase IV is to: Conduct limited deployment of selected technologies from Phase III by equipping a vehicle with proven advanced technologies and creating a mobile test laboratory for collecting road weather data. The research quickly pointed out that investments in winter storm maintenance assets must be based on benefit/cost analysis and related to improving level of service. For example, Iowa has estimated the average cost of fighting a winter storm to be about $60,000 to $70,000 per hour typically. The maintenance concept vehicle will have advanced technology equipment capable of applying precisely the correct amount of material, accurately tailored to the existing and predicted pavement conditions. Hence, a state using advanced technology could expect to have a noticeable impact on the average time taken to establish the winter driving service level. If the concept vehicle and data produced by the vehicle are used to support decision-making leading to reducing material usage and the average time by one hour, a reasonable benefit/cost will result. Data from the friction meter can be used to monitor and adjust snow and ice control activities and inform travelers of pavement surface conditions. Therefore, final selection of successfully performing technologies will be based on the foundation statements and criteria developed by the study team.

Intelligence-led crime scene processing. Part I : Forensic intelligence.

Forensic science is generally defined as the application of science to address questions related to the law. Too often, this view restricts the contribution of science to one single process which eventually aims at bringing individuals to court while minimising risk of miscarriage of justice. In order to go beyond this paradigm, we propose to refocus the attention towards traces themselves, as remnants of a criminal activity, and their information content. We postulate that traces contribute effectively to a wide variety of other informational processes that support decision making inmany situations. In particular, they inform actors of new policing strategies who place the treatment of information and intelligence at the centre of their systems. This contribution of forensic science to these security oriented models is still not well identified and captured. In order to create the best condition for the development of forensic intelligence, we suggest a framework that connects forensic science to intelligence-led policing (part I). Crime scene attendance and processing can be envisaged within this view. This approach gives indications abouthowto structure knowledge used by crime scene examiners in their effective practice (part II).

Coordination and collaboration in European research towards healthy and safe nanomaterials

Nanotechnology is becoming part of our daily life in a wide range of products such as computers, bicycles, sunscreens or nanomedicines. While these applications already become reality, considerable work awaits scientists, engineers, and policy makers, who want such nanotechnological products to yield a maximum of benefit at a minimum of social, environmental, economic and (occupational) health cost. Considerable efforts for coordination and collaboration in research are needed if one wants to reach these goals in a reasonable time frame and an affordable price tag. This is recognized in Europe by the European Commission which funds not only research projects but also supports the coordination of research efforts. One of these coordination efforts is NanoImpactNet, a researcher-operated network, which started in 2008 promote scientific cross-talk across all disciplines on the health and environmental impact of nanomaterials. Stakeholders contribute to these activities, notably the definition of research and knowledge needs. Initial discussions in this domain focused on finding an agreement on common metrics, and which elements are needed for standardized approaches for hazard and exposure identification. There are many nanomaterial properties that may play a role. Hence, to gain the time needed to study this complex matter full of uncertainties, researchers and stakeholders unanimously called for simple, easy and fast risk assessment tools that can support decision making in this rapidly moving and growing domain. Today, several projects are starting or already running that will develop such assessment tools. At the same time, other projects investigate in depth which factors and material properties can lead to unwanted toxicity or exposure, what mechanisms are involved and how such responses can be predicted and modelled. A vision for the future is that once these factors, properties and mechanisms are understood, they can and will be accounted for in the development of new products and production processes following the idea of "Safety by Design". The promise of all these efforts is a future with nanomaterials where most of their risks are recognized and addressed before they even reach the market.

Superior flow for bridge to life with self-expanding venous cannulas.

BACKGROUND: Recently, a compact cardiopulmonary support (CPS) system designed for quick set-up for example, during emergency cannulation, has been introduced. Traditional rectilinear percutaneous cannulas are standard for remote vascular access with the original design. The present study was designed to assess the potential of performance increase by the introduction of next-generation, self-expanding venous cannulas, which can take advantage of the luminal width of the venous vasculature despite a relatively small access orifice. METHODS: Veno-arterial bypass was established in three bovine experiments (69+/-10 kg). The Lifebridge (Lifebridge GmbH, Munich, Germany) system was connected to the right atrium in a trans-jugular fashion with various venous cannulas; and the oxygenated blood was returned through the carotid artery with a 17 F percutaneous cannula. Two different venous cannulas were studied, and the correlation between the centrifugal pump speed (1500-3900 RPM), flow and the required negative pressure on the venous side was established: (A) Biomedicus 19 F (Medtronic, Tolochenaz, Switzerland); (B) Smart canula 18 F/36 F (Smartcanula LLC, Lausanne, Switzerland). RESULTS: At 1500 RPM, the blood flow was 0.44+/-0.26 l min(-1) for the 19 F rectilinear cannula versus 0.73+/-0.34 l min(-1) for the 18/36 F self-expanding cannula. At 2500 RPM the blood flow was 1.63+/-0.62 l min(-1) for the 19F rectilinear cannula versus 2.13+/-0.34 l min(-1) for the 18/36 F self-expanding cannula. At 3500 RPM, the blood flow was 2.78+/-0.47 l min(-1) for the 19 F rectilinear cannula versus 3.64+/-0.39 l min(-1) for the 18/36 F self-expanding cannula (p<0.01 for 18/36 F vs 19 F). At 1500 RPM, the venous line pressure was 18+/-8 mmHg for the 19F rectilinear cannula versus 19+/-5 mmHg for the 18/36 F self-expanding cannula. At 2500 RPM the venous line pressure accounted for -22+/-32 mmHg for the 19 F rectilinear cannula versus 2+/-5 mmHg for the 18/36 F self-expanding cannula. At 3500 RPM, the venous line pressure was -112+/-42 mmHg for the rectilinear cannula versus 28+/-7 mmHg for the 18/36 F self-expanding cannula (p<0.01 for 18 F/36 F vs 19 F). Conclusions: The negative pressure required to achieve adequate venous drainage with the self-expanding venous cannula accounts for approximately 31% of the pressure necessary with the 19 F rectilinear cannula. In addition, a pump flow of more than 4 l min(-1) can be achieved with the self-expanding design and a well-accepted negative inlet pressure for minimal blood trauma of less than 50 mmHg.

Ennakoivan Bluetooth -verkon hyödyntäminen paikkatietoon pohjautuvan opastusjärjestelmän toteutuksessa

Tekniikan kehitys ja elämänrytmin kiihtyminen ajaa eteenpäin sekä tarvetta että mahdollisuuksia toteuttaahenkilökohtaisia opastusjärjestelmiä. Lyhyen kantaman langattomat kommunikaatioteknologiat mahdollistavat erilaisten paikkasidonnaisten palveluiden, kuten opastusjärjestelmien toteuttamisen kohtuullisilla kustannuksilla. Markkinoilla olevista järjestelmistä sisätiloihin sijoittuvaan reaaliaikaiseen opastukseen soveltuvaa järjestelmää on vaikea löytää ja useimmat niistä hyödyntävät WLAN -tekniikkaa, joka ei ole kovin laajasti tuettuna matkapuhelimen kaltaisissa kannettavissa päätelaitteissa. Tässä työssä tuodaan esille Bluetooth -tekniikalla toteutettavien reaaliaikaisten järjestelmien ongelmia ja esitellään yksi ratkaisumalli. Toimintaa vaikeuttaa lähinnä pitkä yhteyden muodostumisaika, joka koostuu verkon laitteiden hakemiseen kuluvasta pitkästä vaikeasti kestoltaan arvioitavasta ajasta ja valittuun kohteeseen yhteyden muodostamiseen kuluneesta ajasta. Toteutetussa Bluetooth -opastusjärjestelmässä opastettavien laitteiden hakeminen liityntäpistettä vaihdettaessa on voitu jättää pois, koska yhteyden muodostamiseen vaaditut tiedot välitetään liityntäpisteille kiinteän Ethernet -verkon välityksellä. Työntuloksena syntyneen opastusjärjestelmän käyttökokemukset osoittavat opastusverkon suunnittelun olevan haastava tehtävä, mutta verkon toimintakuntoon saattamisen jälkeen järjestelmän suorituskykyyn saadaan huomattava parannus. Demonstraatiototeutus rajoittaa käytettävän laitteiston Linux-pohjaisiin järjestelmiin, vaikka laajemman käyttöönoton varmistamiseksi järjestelmä tulisi tehdä siirrettäväksiesimerkiksi Symbian -alustalle.

Tilaus- toimitusprosessin kehittäminen tilausohjautuvassa tuotannossa

Diplomityön tavoitteena on tilaus- toimitusprosessin kehittäminen tilausohjautuvassa tuotannossa. Prosessin nykytilan tarkemman analysoinnin avulla on tarkoitus lisätä prosessissa työskentelevien henkilöiden käsitystä siitä, miten prosessi toimii tällä hetkellä sekä minkälaisesta liiketoiminnasta onkaan kyse. Tämä työ on osa laajempaa kohdeyrityksessä meneillään olevaa kehitysprojektia, jonka päätöksentekoa on tarkoitus tukea tässä työssä tehtyjen analyysien avulla.Työ on jakautunut kolmeen osaan; teoria-, analyysi- sekä synteesiosaan. Teoriaosassa käsitellään prosesseja yleisesti, niiden kehittämistä sekä mittaamista. Prosessien kehittämismenetelmistä esitellään kapeikkoajattelu sekä Lean-tuotanto. Analyysiosassa käsitellään tilastollistenanalyysien perusteella prosessin nykytilaa ja liiketoiminnan luonnetta. Pilottitoimitus sekä laajemman kehitysprojektin esittely kuuluvat myös analyysiosan sisältöön. Analyysiosan perusteella tuotteiden läpimenoaikaa voidaan lyhentää vähentämällä eri vaiheiden välisiä odotusaikoja. Myös materiaalien saatavuus tulisi varmistaa kehittämällä tavaralogistiikkaa. Synteesiosassa on listattu käytännönläheisiä kehitysehdotuksia prosessin suorituskyvyn parantamiseksi. Pohjana ehdotuksille on analyysiosassa ilmenneet ongelmat. Laajempana kehityskohteena esitellään kolmivaiheinen muutosprosessi, jonka avulla voidaan tehostaa tavaralogistiikkaa ulkoistamisen avulla.