Novas tendências, o big data: deteção de fraudes e transações no comércio local: SAF-T com tecnologia big data

Dissertação apresentada à Escola Superior de Tecnologia do Instituto Politécnico de Castelo Branco para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Desenvolvimento de Software e Sistemas Interactivos, realizada sob a orientação científica da categoria profissional do orientador Doutor Eurico Ribeiro Lopes, do Instituto Politécnico de Castelo Branco.

Versenyképesség haloptikával – Helyi gazdaságfejlesztési problémák fejlődő városokban = Competitiveness at short range - Local problems of economic development in medium-sized towns

The aim of our research in the first half of 2011 was to find out what were the administrative, regulative and other problems that were specific obstacles to local economic development and what best practices can be found in local economies. During our research we carried out interviews with leaders and local professionals in five medium size towns of Hungary. We stated that the most obstructive factors were the imperfection of vocational training, the excessively bureaucratic administrative proceedings (supplying of data, acquisition of authority permits, the attitude of the authorities, etc.) and the system of application and finding sources of funds. We think that the most innovative solutions are the good examples of the institutionalized co-operation between local governments and local businesses. We've come to the conclusion that there is a need for reducing administrative burdens for the sake of local economic development.

Proposta metodológica de criação de um observatório municipal de desporto, na administração pública local

Introdução e Objectivos: As organizações necessitam de dados para tomar decisões, necessitam de elementos que sirvam de base à resolução de problemas ou à formulação de um juízo. Necessitam de um índice, de uma informação objectiva, disponível para qualquer indivíduo a manipular de acordo com o tipo de análise que pretende efectuar. Temos cada vez mais de nos preocupar em estar devidamente informados e estabelecer as relações mais vantajosas para a nossa organização e para o mercado onde actuamos. Irá implicar a utilização de distintos modelos de análise e instrumentos de recolha de dados, de forma a criar uma base de informação útil aos vários organismos (municipais e nacionais), que projectam as políticas desportivas a desenvolver a nível local e nacional. Com a presente investigação, pretendemos propor um Modelo de Observatório do Desporto e das Actividades Complementares associado a um Sistema de Informação Desportivo, que permita ao poder local (Autarquias), proceder ao levantamento, sempre que necessário, das evoluções concelhias do mercado desportivo, para que de uma forma sustentada, criem e desenvolvam políticas desportivas locais que melhor se ajustem à sua realidade e que sirvam de base à criação da Conta Satélite do Desporto. Material e Métodos: O modelo será testado no concelho de Odivelas, inserido na estrutura da CM Odivelas, sendo necessário a inquirição dos clubes do concelho (apenas os clubes com actividade desportiva activa), numa 1ª fase, e numa 2ª fase, as empresas que lhe dão suporte. Os presidentes e directores de ambas as organizações serão os alvos da aplicação do questionário informático e/ou questionário em suporte papel, de acordo com as realidades e características de cada clube e empresa. Os dados recolhidos serão tratados tratados através do software da aplicação informática que foi criada especificamente para o efeito e que permitirá a exportação de dados para outros suportes informáticos. A própria aplicação irá permitir a construção e apresentação de relatórios de acordo com os requisitos solicitados. Resultados: O objectivo geral do estudo foi alcansado com a construção de um Modelo de Observatório Municipal do Desporto, baseado numa proposta de Sector do Desporto e de Conta Satélite do Desporto, tendo por base o estudo de caso na Câmara Municipal de Odivelas. Os objectivos específicos prenderam-se com a construção de instrumentos de recolha de dados para: - identificar os serviços desportivos e de complemento desportivo prestados no concelho de Odivelas; - identificar as organizações que prestam serviços desportivos e de Proposta Metodológica de Criação de um Observatório Municipal de Desporto, na Administração Pública Local complemento ao desporto; Os dados recolhidos terão de ser cruzados com a informação já existente, mas que se encontra dispersa pelas várias estruturas da CMO, de forma a permitir realizar o “levantamento” dos valores económicos gerados pelas actividades desportivas dos clubes, colectividades e empresas prestadoras de serviços e identificar as lacunas de serviços necessários aos clubes e colectividades não existentes no concelho.

Moravia : das lógicas da informalidade às lógicas da formalidade

Dissertação (mestrado)—Universidade de Brasília, Faculdade de Arquitetura e Urbanismo, Programa de Pós-Graduação em Arquitetura e Urbanismo, 2016.

GenERATIONS of Azoreans and Renewable Energy: a comparative study

Avança dados das perspetivas de diferentes gerações sobre questões ambientais e consumo energético.

Health and wellbeing at work: a resource guide

This resource guide aims to support employers and employees to access information on improving health and wellbeing at work.Putting in place an effective workplace health programme that meets the needs of each business requires access to effective tools and information, which will help assess the needs of employees and assist with developing and implementing plans.This guide uses the World Health Organization (WHO) model as the basis for developing a workplace health programme. The WHO model involves eight stages and four aspects of the working environment.Included in the guide are information and contact details for organisations in Northern Ireland that can provide information and support to businesses on each of these aspects.The guide also includes case studies on local businesses that implemented a workplace health programme and a sample health and wellbeing action plan.�

La immigració i els efectes en el comportament empresarial: una anàlisi a nivell municipal de Catalunya

En aquest context de canvi econòmic i dels ritmes d’arribada dels fluxos migratoris, aquest treball aborda els efectes de la població immigrant sobre les empreses manufactureres localitzades en ciutats catalanes amb més de 1.000 habitants durant el període 2000-2008. El desenvolupament empíric posa especial èmfasi en la localització d’empreses i la població immigrada així com l’impacte que exerceix sobre el comportament de les empreses. Per tal de recollir les dades hem treballat amb tres bases de dades diferents: dades ofertes per Idescat, INE i Sistema de Anàlisis de Balances Ibéricos. En especial aquesta darrera base ha ofert informació a nivell individual de les empreses el qual ha requerit un procés de depuració complex i exhaustiu a través de programació estadística. En la literatura sobre els impactes econòmics dels immigrants predominen els treballs que han abordat un impacte sobre el mercat de treball, posant especial èmfasis en els diferencials salarials i la reducció de la bretxa salarial en funció del temps de residència dels immigrants. En canvi, en poques ocasions s’ha analitzat l’efecte de la immigració sobre el comportament de l’empresa. L’objectiu d’aquest treball és analitzar l’impacte dels entorns amb població immigrant a les ciutats catalanes i de forma més específica amb el creixement de les empreses locals i l’evolució dels seus nivells d’eficiència. Els objectius concrets que volem analitzar són els següents: i) mostrar les principals conclusions de la literatura ii) observar les pautes de localització d’immigrantsiii) mostrar les pautes de localització de les empreses iv) analitzar si les ciutats catalanes amb una major població immigrant presenten un impacte positiu o negatiu sobre el creixement de les empreses locals i l’evolució dels seus nivells d’eficiència a través d’eines economètriques.

Iowa Prison Industries Five Year Transition and Business Plan 2011-2015, 2011

IPI is comprised of three divisions. Private Sector funds are handed over to the General Fund. Traditional Industries and Farms funds are managed by IPI. The auditor of the state provides oversight on policies, procedures, and compliance with state law. Each year, the auditor is responsible for providing the Governor, legislature, Director of Corrections, and the public the findings of their comprehensive audits. IPI has received a clean bill of health and has not been cited for any violations in ten (10) years. IPI operates under the guidance of an advisory board, comprised of seven members. The advisory board meets at least four (4) times per year at a location of the board‟s choice, generally at a different prison each quarter. The board reviews the financials, policies, approves any new private sector ventures and offers comprehensive guidance on issues that will impact correctional industries as well as the public and local businesses. Each member serves for two (2) years and may be re-appointed. IPI has found that retaining board members has helped immensely with the continuity of transition and has afforded IPI with superb leadership and guidance. IPI is 100% self-funding. We receive no appropriations from the general fund. We hire our staff, pay their salaries, and pay the stipend of the offenders. We pay for our raw materials, equipment, and construct our buildings all from the proceeds of our sales. We operate with a revolving fund and retain any earnings at year-ends. The retained earnings are used for expansion of our work programs.

Western Iowa Missouri River Flooding -- Geo-Infrastructure Damage Assessment, Repair and Mitigation Strategies, TR-638, 2013

The 2011 Missouri River flooding caused significant damage to many geo-infrastructure systems including levees, bridge abutments/foundations, paved and unpaved roadways, culverts, and embankment slopes in western Iowa. The flooding resulted in closures of several interchanges along Interstate 29 and of more than 100 miles of secondary roads in western Iowa, causing severe inconvenience to residents and losses to local businesses. The main goals of this research project were to assist county and city engineers by deploying and using advanced technologies to rapidly assess the damage to geo-infrastructure and develop effective repair and mitigation strategies and solutions for use during future flood events in Iowa. The research team visited selected sites in western Iowa to conduct field reconnaissance, in situ testing on bridge abutment backfills that were affected by floods, flooded and non-flooded secondary roadways, and culverts. In situ testing was conducted shortly after the flood waters receded, and several months after flooding to evaluate recovery and performance. Tests included falling weight deflectometer, dynamic cone penetrometer, three-dimensional (3D) laser scanning, ground penetrating radar, and hand auger soil sampling. Field results indicated significant differences in roadway support characteristics between flooded and non-flooded areas. Support characteristics in some flooded areas recovered over time, while others did not. Voids were detected in culvert and bridge abutment backfill materials shortly after flooding and several months after flooding. A catalog of field assessment techniques and 20 potential repair/mitigation solutions are provided in this report. A flow chart relating the damages observed, assessment techniques, and potential repair/mitigation solutions is provided. These options are discussed for paved/unpaved roads, culverts, and bridge abutments, and are applicable for both primary and secondary roadways.

Tilintarkastajanrooli asiantuntijana taloudellisessa due diligence -tutkimuksessa

Tämän Pro gradu -tutkielman tavoitteena on tarkastella hyväksytyn tilintarkastajan roolia asiantuntijana sekä vastuuta ja tehtäviä yrityskaupan yhteydessä suoritettavassa due diligence -tutkimuksessa (DD). Lisäksi tarkastellaan DD:een välillisesti kohdistuvaa sääntelyä, tutkimuksen eri osa-alueita, raportointia ja tutkimusprosessin merkitystä osana yrityskauppaa. Tutkimusmenetelmä on käsiteanalyyttinen. Tutkimuksessa on haastateltu DD:ia suorittavia hyväksyttyjä tilintarkastajia. DD:n tavoitteena on saada mahdollisimman kattava kuva ostettavasta kohteesta, liiketoiminnasta sekä riskeistä ja mahdollisuuksista. Taloudellinen DD keskittyy tilinpäätökseen, kannattavuuteen ja tuloksentuottamiskykyyn. Yrityskauppojen luku- ja euromäärän kasvettua viime vuosina, on due diligencestä tullut erottamaton osa yrityskauppaprosessia. DD:ta on tarkasteltu ostajan, erityisesti pääomasijoittajan, näkökulmasta huutokauppaprosessissa, jolloin ostajalla ei aina ole tuntemusta ostettavan yrityksen toimialasta ja liiketoiminnasta. Tällöin asiantuntijana toimivan tilintarkastajan rooli korostuu erityisesti.

Second Welland Canal - Book 3, Survey Map 20 - Village of Port Colborne

Survey map of the Second Welland Canal created by the Welland Canal Company showing the areas in and around Port Colborne and Grantham Township. Identified structures associated with the Canal include Basin, Guard Lock, Two Lock Tender Houses, Lock House Lot, Collectors Office House, Towing Path, North and South Back Ditches, and land reserved for future improvemnt of basin. Surveyor measurements and notes can be seen in red and black ink as well as pencil. Local area landmarks dentified include Bridge, Rail Road Swing Bridge, Spoil Bank, Water Tank, Frazer Street Railway Station, Buffalo and Lake Huron Rail Road, Welland Rail Road, and land reserved for "Gardens for Lock Tenders". Local businesses identified include A.K Scholfield Store House Lot and Wharf, two stores and a tavern. Roads running parallel to Canal include King St., "present Travel Road", and the Southern Road Allowance. Roads running perpendicular to Canal include Kent St., Charlotte St., Clarence St., Princess St., Elgin St., George St., Frazer St., Alma St., Eastern Road Allowance. Properties and property owners are also identified and include P. White, John Flynn, George McMicking, Charles Carter, William H. Merritt, A.K. Scholfield, F. Gallgher, Ed McCabe, M. Smith, E. Lawder, J. Hanley, J. Harris, P. Gibbons, M. McGoveran, M. Madden, J. Hardison, T. Nihan, D. Gibbons, J. Cross, William Mellanby, Elis Gordon, Jane McCardy, L.G. Carter, T. Greenwood, C. Armstrong, J. McGillivray, T. Schofield, Mrs. Lanue, D. Mc_______, K. Minor, J. Manly and John McRae.

Canada Flag Day Souvenir Book

A souvenir book from Canada Flag Day, 9 June 1973, Stoney Creek. The book includes messages from the Mayor, Norman Curry and General Chairman, Robert A. Hodgson. The lyrics to a song "Canada" by Bobby Gimby and photograph are also included. There are several local businesses advertised.

Pelham Cares Inc. fonds, 1980-2015

The beginnings of Pelham Cares occurred in 1982 when the Mayor of Pelham, Eric Bergenstein, received a letter from Janet Hassall, a social worker with Niagara Regional Home Care. Hassall requested that a Social Service Committee be established in Pelham to address gaps in community services, a practice that several other communities in the Region had adopted. Such committees were commonly composed of church parishioners, so Bergenstein contacted Canon J. Nowe of the Holy Trinity Anglican Church, who expressed an interest in participating in such a committee. Bergenstein arranged a meeting in June, 1982 at the United Church Hall in Fonthill, for any interested parties to learn more about the existing Social Service Committees in the Region. The meeting was not part of a Town Council project, but rather an initiative undertaken by Mayor Bergenstein in a personal capacity. Subsequent meetings chaired by Eric Bergenstein were held throughout the remainder of that year, during which the name of Pelham Cares was decided, a steering committee established, and services to be offered were determined. These initially included “visits with the lonely, the shut-ins, at home, hospital or on an outing ; run errands for those who are “stuck”; step in, in emergencies, or regularly, to free a parent or spouse who can’t otherwise get a “break”; in emergencies, provide food, clothing, furniture, medicine and other necessities”. The first official meeting of Pelham Cares occurred in January 1983. Currently, the main services offered by Pelham Cares are a food bank; transportation services to medical appointments; and sponsorship programs to allow youth with limited financial means to participate in sports, recreational and educational activities. The organization also provides emergency food, supplies or short term accommodation due to fire or other catastrophic loss, as well as providing referrals to appropriate organizations or agencies. Pelham Cares is dependent on the funding from community partners such as service clubs, citizens, local businesses, financial institutions and churches. These services are provided by volunteers and one part-time employee. A permanent location for Pelham Cares was established in 2014 with the purchase of a property on Highway 20 East in Fonthill, after a 30 years search for a permanent facility.

The legitimacy of foreign investors: individual attitudes toward the impact of multinational enterprises

Purpose – This article aims to analyze individual attitudes toward the impact of multinational enterprises (MNEs) on local businesses. These individual attitudes are important in understanding voters' preferences, which studies show to affect governmental policies. MNEs' market entry location decisions are conditioned by the host's political environment. Moreover, MNEs' attempts to attain legitimacy in their host contexts ultimately affect their bottom line, so how the public perceive MNEs matters. Design/methodology/approach – Using a large-scale data set, the paper carefully delineates between a set of potential mechanisms influencing individual attitudes to globalization in the context of individuals' attitudes toward the impact of MNEs on local businesses. Findings – The article demonstrates that there is remarkable heterogeneity and complexity in individual attitudes toward the impact of MNEs on local businesses and that these attitudes differ across regions and across countries. It is found that better educated individuals, those employed in the private sector, and those who do not have nationalistic tendencies are more likely to consider that MNEs are not harming local firms, while the opposite holds for those who are employed in “less skilled” occupations, such as those working in plants or in elementary occupations. The article also provides evidence that individuals' attitudes are determined by more than the labor market calculations these individuals might have. In fact, the socializing influence of education and the socializing impact of the individuals' type/sector of occupation also significantly determine the individual attitudes under study. Originality/value – This area of research remains substantially under-developed in the literature that analyzes individual attitudes toward globalization, which focuses on individual attitudes toward trade and immigration. Thus, the article not only aims to broaden the work on individual attitudes toward globalization, but it also aims to facilitate further discussion on the specific topic of individual attitudes toward MNEs.

Firm financial constraints and the impact of monetary policy: evidence from financial conglomerates

Building on recent evidence on the functioning of internal capital markets in financial conglomerates, this paper conducts a novel test of the balance sheet channel of monetary policy. It does so by comparing monetary policy responses of small banks that are affiliated with the same bank holding company, and this arguably face similar constraints in accessing internal/external sources of funds, but that operate in different geographical regions, and thus face different pools of borrowers. Because these subsidiaries typically concentrate their lending with small local businesses, we can use cross-sectional differences in state-level economic indicators at the time of changes of monetary policy to study whether or not the strength of borrowers' balance sheets influences the response of bank lending. We find evidence that the negative response of bank loan growth to a monetary contraction is significantly stronger when borrowers have 'weak balance sheets. Our evidence suggests that the monetary authority should consider the amplification effects that financial constraints play following changes in basic interest rates and the role of financial conglomerates in the transmission of monetary policy.