The convergence of the Central American countries to International Accounting Standards

Abstract: In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information. In this sense, these countries aim to enhance the quality of public financial information in order to improve decision-making processes, decrease the level of corruption, and keep citizens informed. In this context, the purpose of this paper is twofold. Firstly, to assess the degree of similarity of the financial information that is being developed by Central American governments with regard to the recommendations set up by Ipsas, and secondly, to analyse the efforts and the strategies that those countries are carrying out in the process of implementing those standards. To determine the differences in the information containing the annual financial statements issued by national public authorities and the recommendations set up by Ipsas we conducted a deductive content analysis. In view of the results we can say that the quality of annual financial statements presented by the countries in Central America, in comparison to the recommendations by the Ipsas concerning Ifac information, is not enough. Hence, in order to operate significant changes, it is still necessary to create new strategies for the implementation of the Ipsas.

Subsequent pregnancies: who has them and who wants them? Observations from an urban center in Southern Brazil

Subsequent pregnancies in mothers of a birth cohort from Pelotas, Southern Brazil, were studied in relation to maternal and socio-economic factors. Within about 3 1/2 years of the cohort child's birth, 39% of mothers had experienced at least one further pregnancy. This proportion decreased with increasing maternal age, years of schooling and family income. A U-shaped trend was observed with respect to parity. Mothers who had delivered the cohort child by caesarean section were also less likely to have another pregnancy within that time. Logistic regression analysis showed that each of these factors remained significantly associated with further pregnancies after controlling for the remaining variables. Analysis of the first subsequent pregnancy showed that a high proportion of mothers had not wanted the pregnancy. Unwanted pregnancies were also significantly associated with older women, low educational status, higher parity and low family income.

Construção do edifício Báltico Center, Parque das Nações

É uma inevitabilidade que, mesmo num curso de engenharia, a vertente académica seja preponderante sobre a vertente académica. A evolução dos materiais, das tecnologias e da própria construção a isso obrigam. No entanto, para se poder perceber os impactes dessa evolução, torna-se necessário ver in loco a sua aplicação. Assim, após seis anos de curso, um estágio numa empresa de construção foi o passo que me pareceu mais lógico e enriquecedor. O facto de ser em obra propôs-me um desafio extra por ser uma actividade com uma dinâmica totalmente diferente da que estava habituado. As 16 semanas de estágio foram essenciais para adquirir experiência e alguns conhecimentos extremamente úteis na futura vida profissional. Pretende-se, com este relatório, resumir de uma forma simples mas completa, essa experiência, descrevendo, ao longo de quatro capítulos, o projecto, as soluções técnicas propostas para resolver alguns problemas encontrados, a vivência de trabalhar numa obra e a sua organização; e, por último, uma solução de planeamento e gestão da obra inovadora em Portugal: o Building Information Modelling (B.I.M.).

A practical approach for profit-based unit commitment with emission limitations

This paper proposes a practical approach for profit-based unit commitment (PBUC) with emission limitations. Under deregulation, unit commitment has evolved from a minimum-cost optimisation problem to a profit-based optimisation problem. However, as a consequence of growing environmental concern, the impact of fossil-fuelled power plants must be considered, giving rise to emission limitations. The simultaneous address of the profit with the emission is taken into account in our practical approach by a multiobjective optimisation (MO) problem. Hence, trade-off Curves between profit and emission are obtained for different energy price profiles, in a way to aid decision-makers concerning emission allowance trading. Moreover, a new parameter is presented, ratio of change, and the corresponding gradient angle, enabling the proper selection of a compromise commitment for the units. A case study based on the standard IEEE 30-bus system is presented to illustrate the proficiency Of Our practical approach for the new competitive and environmentally constrained electricity supply industry.

Accounting education in an action-based learning environment: lessons learned

In the context of the Bologna Declaration a change is taking place in the teaching/learning paradigm. From teaching-centered education, which emphasizes the acquisition and transmission of knowledge, we now speak of learning-centered education, which is more demanding for students. This paradigm promotes a continuum of lifelong learning, where the individual needs to be able to handle knowledge, to select what is appropriate for a particular context, to learn permanently and to understand how to learn in new and rapidly changing situations. One attempt to face these challenges has been the experience of ISCAP regarding the teaching/learning of accounting in the course Managerial Simulation. This paper describes the process of teaching, learning and assessment in an action-based learning environment. After a brief general framework that focuses on education objectives, we report the strengths and limitations of this teaching/learning tool. We conclude with some lessons from the implementation of the project.

Evaluation of intermolecular interactions in thioxanthone derivatives: substituent effect on crystal diversity

A family of 9H-thioxanthen-9-one derivatives and two precursors, 2-[(4-bromophenyl) sulfanyl]-5-nitrobenzoic acid and 2-[(4-aminophenyl) sulfanyl]-5-nitrobenzoic acid, were synthesized and studied in order to assess the role of the different substituent groups in determining the supramolecular motifs. From our results we can conclude that Etter's rules are obeyed: whenever present the -COOH head to head strong hydrogen bonding dimer, R-2(2)(8) synthon, prevails as the dominant interaction. As for -NH2, the best donor when present also follows the expected hierarchy, an NH center dot center dot center dot O(COOH) was formed in the acid precursor (2) and an NH center dot center dot center dot O(C=O) in the thioxanthone (4). The main role played by weaker hydrogen bonds such as CH center dot center dot center dot O, and other intermolecular interactions, pi-pi and Br center dot center dot center dot O, as well as the geometric restraints of packing patterns shows the energetic interplay governing crystal packing. A common feature is the relation between the p-p stacking and the unit cell dimensions. A new synthon notation, R`, introduced in this paper, refers to the possibility of accounting for intra- and intermolecular interactions into recognizable and recurring aggregate patterns.

Hydro energy systems management in Portugal: Profit-based evaluation of a mixed-integer nonlinear approach

In this paper, a novel mixed-integer nonlinear approach is proposed to solve the short-term hydro scheduling problem in the day-ahead electricity market, considering not only head-dependency, but also start/stop of units, discontinuous operating regions and discharge ramping constraints. Results from a case study based on one of the main Portuguese cascaded hydro energy systems are presented, showing that the proposedmixed-integer nonlinear approach is proficient. Conclusions are duly drawn. (C) 2010 Elsevier Ltd. All rights reserved.

Study on influence of the new CoDeSys V3.0 on the existing CoDeSys discipline of the Mind8 Engineering Center

CoDeSys "Controller Development Systems" is a development environment for programming in the area of automation controllers. It is an open source solution completely in line with the international industrial standard IEC 61131-3. All five programming languages for application programming as defined in IEC 61131-3 are available in the development environment. These features give professionals greater flexibility with regard to programming and allow control engineers have the ability to program for many different applications in the languages in which they feel most comfortable. Over 200 manufacturers of devices from different industrial sectors offer intelligent automation devices with a CoDeSys programming interface. In 2006, version 3 was released with new updates and tools. One of the great innovations of the new version of CoDeSys is object oriented programming. Object oriented programming (OOP) offers great advantages to the user for example when wanting to reuse existing parts of the application or when working on one application with several developers. For this reuse can be prepared a source code with several well known parts and this is automatically generated where necessary in a project, users can improve then the time/cost/quality management. Until now in version 2 it was necessary to have hardware interface called “Eni-Server” to have access to the generated XML code. Another of the novelties of the new version is a tool called Export PLCopenXML. This tool makes it possible to export the open XML code without the need of specific hardware. This type of code has own requisites to be able to comply with the standard described above. With XML code and with the knowledge how it works it is possible to do component-oriented development of machines with modular programming in an easy way. Eplan Engineering Center (EEC) is a software tool developed by Mind8 GmbH & Co. KG that allows configuring and generating automation projects. Therefore it uses modules of PLC code. The EEC already has a library to generate code for CoDeSys version 2. For version 3 and the constant innovation of drivers by manufacturers, it is necessary to implement a new library in this software. Therefore it is important to study the XML export to be then able to design any type of machine. The purpose of this master thesis is to study the new version of the CoDeSys XML taking into account all aspects and impact on the existing CoDeSys V2 models and libraries in the company Harro Höfliger Verpackungsmaschinen GmbH. For achieve this goal a small sample named “Traffic light” in CoDeSys version 2 will be done and then, using the tools of the new version it there will be a project with version 3 and also the EEC implementation for the automatically generated code.

Intelligent behavior in a Cyber-Ambient training system for control center operators

This paper deals with the application of an intelligent tutoring approach to delivery training in diagnosis procedures of a Power System. In particular, the mechanisms implemented by the training tool to support the trainees are detailed. This tool is part of an architecture conceived to integrate Power Systems tools in a Power System Control Centre, based on an Ambient Intelligent paradigm. The present work is integrated in the CITOPSY project which main goal is to achieve a better integration between operators and control room applications, considering the needs of people, customizing requirements and forecasting behaviors.

Shopping center tracking and recommendation systems

Shopping centers present a rich and heterogeneous environment, where IT systems can be implemented in order to support the needs of its actors. However, due to the environment complexity, several feasibility issues emerge when designing both the logical and physical architecture of such systems. Additionally, the system must be able to cope with the individual needs of each actor, and provide services that are easily adopted by them, taking into account several sociological and economical aspects. In this sense, we present an overview of current support systems for shopping center environments. From this overview, a high-level model of the domain (involving actors and services) is described along with challenges and possible features in the context of current Semantic Web, mobile device and sensor technologies.

Accounting logic and new professional in healthcare: a case study

The central place hospitals occupy in health systems transforms them into prime target of healthcare reforms. This study aims to identify current trends in organizational structure change in public hospitals and explore the role of accounting in attempts to develop controls over professionals within public hospitals. The analytical framework we proposed crosses the concept of “new professionalism” (Evetts, 2010), with the concept of “accounting logic” for controlling professionals (Broadbent and Laughlin, 1995). Looking for a more holistic overview, we developed a qualitative and exploratory study. The data were collected trough semi-structured interviews with doctors of a clinical hospital unit. Content analysis suggests that, although we cannot say that there is a complete and generalized integration of accounting information in the clinical decisions, important improvement has been made in that area. Despite the extensive literature developed on this topic, there is any empirical studies of authors are aware that allow us to realize how real doctors in reals day-to-day work integrated these trends of change in theirs clinical decisions.

Relatório de estágio

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

Validade da escala de depressão do Center for Epidemiological Studies entre idosos brasileiros

OBJETIVO: Obter validade interna, de construto e de critério para a escala Center for Epidemiological Studies - Depression, em idosos. MÉTODOS: O instrumento foi aplicado a 903 idosos residentes em Juiz de Fora, Estado de Minas Gerais, entre os anos de 2002-2003. Os resultados foram comparados com a versão brasileira da Geriatric Depression Scale, aplicado a uma subamostra de 446 respondentes. A consistência interna das duas escalas foi aferida pelo coeficiente alfa de Cronbach, calculado para os itens em sua totalidade e para os itens de cada fator obtido para o instrumento avaliado. Para avaliar a validade de construto, seus 20 itens foram submetidos à análise fatorial exploratória a fim de conhecer o padrão de variação conjunta dos itens e a variância explicada por cada fator. RESULTADOS: O instrumento revelou índices satisfatórios de validade interna (alfa=0,860), sensibilidade (74,6%) e especificidade (73,6%), para nota de corte >11. Entretanto, apontou freqüência relativamente alta de falsos positivos em comparação à Geriatric Depression Scale: de 33,8% vs. 15%. A análise fatorial exploratória do instrumento gerou estrutura fatorial com três fatores: afetos negativos, dificuldades de iniciar comportamentos e afetos positivos. CONCLUSÕES: O instrumento mostrou-se psicometricamente adequado para uso entre idosos. Entretanto, estudos adicionais de natureza longitudinal e transversal, desenvolvidos em diferentes contextos, poderão esclarecer os efeitos de variáveis somáticas e situacionais sobre os resultados desse instrumento em pessoas idosas.