991 resultados para Treasury Single Account


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O presente Estudo de Caso trata da realização de um evento de cunho social dentro das instalações de uma unidade militar do Exército. O Evento é referente às comemorações ao dia da criança que tem ocorrência contumaz. Neste sentido discute-se uma problemática relacionada à legitimidade de realização deste tipo de atividade ante o dilema: Ações socioculturais x Segurança Nacional. Desdobra-se ainda, a discussão sobre a possibilidade de o particular realizar doações diretamente ao quartel bem como o devido processo que se deve promover quanto ao recolhimento dos recursos recebidos aos cofres públicos. O presente caso pode ser trabalho dentro do seguinte tema: Gestão Orçamentário-Financeira.

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A presença crescente de pessoas jurídicas sob o regime de direito privado exercendo funções e atividades desempenhadas por pessoas jurídicas sob o regime de direito público tem apresentado desafios importantes para o estudo do Direito. A atuação das Fundações de Apoio no auxílio às Universidades Públicas Federais brasileiras são um exemplo disso. De um fenômeno espontâneo, timidamente regulado pela Lei n.º 8.958/1994, transformaram-se em um universo diversificado, em que se questiona a sua atuação junto à Instituições Federais de Ensino Superior. Ao desempenhar funções e atividades de auxílio à Universidades Federais, executam recursos públicos orçamentários e de Agências de Fomento. O questionamento da obrigatoriedade destas entidades realizarem prévio procedimento licitatório para contratação de terceiros quando estiverem auxiliando às Universidades Federais, a necessidade de cumprimento das regras de recolhimento de recursos público à Conta Única do Tesouro Nacional e a possibilidade de contratação de pessoal sem concurso público para trabalhar nas atividades de auxílio fazem parte das controvérsias enfrentadas no trabalho. Este trabalho procurou refletir sobre este fenômeno a partir de três frentes, uma proposta de análise do fenômeno fundacional, em que fundações de apoio são compreendidas como organizações de intermediação entre universidade e empresa, um levantamento das principais questões de compatibilização entre o regime de direito público e a atuação das fundações no contexto de auxílio ao desenvolvimento tecnológico das Universidades Públicas Federais e, por fim, o estudo de um caso em que há a compatibilização entre um modelo de fundação de apoio e o regime de direito público, o caso da Fundação de Apoio Institucional ao Desenvolvimento Científico e Tecnológico (FAI) da Universidade Federal de São Carlos (UFSCAR). Propomos um recorte específico para o estudo do auxílio realizado pelas fundações de apoio, caracterizando-as como organizações de intermediação da cooperação entre universidade e empresa, pois acreditamos que dado o conjunto significativo de transformações no papel desempenhado por universidades de pesquisa no âmbito da produção industrial, uma nova forma de leitura da intermediação é necessária para a compreensão do papel e da missão das Universidades de Pesquisa no desenvolvimento econômico do país. As universidades, além de formadoras da mão de obra especializada e da geração de conhecimento, passam a ser centros de geração de tecnologia, se aproximando da indústria, pois substituiria em parte os antigos departamentos de pesquisa e desenvolvimento de indústrias nacionais, ao mesmo tempo que também desempenharia o papel de fomentadora da geração de empresas de inovação, criando incubadoras de empresas e facilitando o intercâmbio entre seus professores e técnicos e profissionais da matriz industrial dos países. No Brasil, esta transformação se depara com um hiato importante. O país, por meio de suas Universidades Públicas é produtor de conhecimento, com um número significativo de publicações internacionais, contudo, não tem conseguido converter este conhecimento em aplicação industrial, em inovação tecnológica, medida pelo registro de patentes e pela transferência de tecnologia para a indústria. Em segundo lugar, a Lei de Inovação Tecnológica (Lei n.º 10.973/2004) como a primeira tentativa de estabelecer formas de reduzir este hiato, criou instrumentos jurídicos para permitir a cooperação entre Universidades Públicas Federais e Empresas Nacionais, posicionando as fundações de apoio como intermediadoras da relação entre Universidade e Empresa, ao lado dos Núcleos de Inovação. A Lei, por um lado, foi capaz de criar os instrumentos jurídicos para que a cooperação entre Universidade Pública e Empresa Nacional seja lícita, contudo, não enfrentou questões jurídicas importantes, além das questões sobre incidência do regime de direito público na intermediação realizada pelas fundações, também não definiu a função das fundações de apoio na captação e gestão de projetos de tecnologia, ou na gestão da propriedade intelectual e sua relação com os Núcleos de Inovação, ou a participação das fundações na formação de empresas de inovação por meio do processo de incubação de empresas nas Universidades Federais. Foi o Tribunal de Contas da União, como órgão de controle do emprego dos recursos públicos, o principal local de debate sobre as controvérsias jurídicas envolvendo a relação entre Fundações de Apoio e Universidades Federais. Em nosso entendimento, o Tribunal na Decisão n.º 655/2002, iniciou um processo de compatibilização entre a atuação das fundações de apoio e o regime de direito público, ao definir as fundações de apoio ligadas à projetos de desenvolvimento e transferência de tecnologia das Universidades Federais como organizações de intermediação, contudo, retrocedeu no Acórdão n.º 2.731/2008, ao definir de forma ampla o conceito de recurso público e recomendar aos Ministérios da Educação e da Ciência e Tecnologia que proibissem os repasses diretos de recursos de Agências de Fomento à Fundações de Apoio no âmbito federal. O caso da FAI é paradigmático, pois não apenas é um caso que reforça a nossa avaliação de que é possível haver compatibilidade entre o regime de direito público e a atuação das fundações apoio, como sinaliza para soluções de desenho institucional relevantes para a reflexão sobre a regulação das fundações de apoio no âmbito federal. A FAI como uma fundação voltada para a Universidade Federal de São Carlos é capaz de cumprir com as potencialidades de uma fundação almeja contribuir para o desenvolvimento tecnológico de Universidades Públicas Federais, uma vez que funciona como um “outro eu” da UFSCAR, um duplo positivo, executando atividades que se fossem feitas pela Universidade não teriam a mesma agilidade ou até não seriam realizadas.

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The preparedness theory of classical conditioning proposed by Seligman (1970, 1971) has been applied extensively over the past 40 years to explain the nature and "source" of human fear and phobias. In this review we examine the formative studies that tested the four defining characteristics of prepared learning with animal fear-relevant stimuli (typically snakes and spiders) and consider claims that fear of social stimuli, such as angry faces, or faces of racial out-group members, may also be acquired utilising the same preferential learning mechanism. Exposition of critical differences between fear learning to animal and social stimuli suggests that a single account cannot adequately explain fear learning with animal and social stimuli. We demonstrate that fear conditioned to social stimuli is less robust than fear conditioned to animal stimuli as it is susceptible to cognitive influence and propose that it may instead reflect on negative stereotypes and social norms. Thus, a theoretical model that can accommodate the influence of both biological and cultural factors is likely to have broader utility in the explanation of fear and avoidance responses than accounts based on a single mechanism.

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This doctoral thesis originates from an observational incongruence between the perennial aims and aspirations of economic endeavour and actually recorded outcomes, which frequently seem contrary to those intended and of a recurrent, cyclical type. The research hypothesizes parallel movement between unstable business environments through time, as expressed by periodically fluctuating levels of economic activity, and the precipitation rates of industrial production companies. A major problem arose from the need to provide theoretical and empirical cohesion from the conflicting, partial and fragmented interpretations of several hundred historians and economists, without which the research question would remain unanswerable. An attempt to discover a master cycle, or superimposition theorem, failed, but was replaced by minute analysis of both the concept of cycles and their underlying data-bases. A novel technique of congregational analysis emerged, resulting in an integrated matrix of numerical history. Two centuries of industrial revolution history in England and Wales was then explored and recomposed for the first time in a single account of change, thereby providing a factual basis for the matrix. The accompanying history of the Birmingham area provided the context of research into the failure rates and longevities of firms in the city's staple metal industries. Sample specific results are obtained for company longevities in the Birmingham area. Some novel presentational forms are deployed for results of a postal questionnaire to surviving firms. Practical demonstration of the new index of national economic activity (INEA) in relation to company insolvencies leads to conclusions and suggestions for further applications of research into the tempo of change, substantial Appendices support the thesis and provide a compendium of information covering immediately contiguous domains.

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This study considered the problem of predicting survival, based on three alternative models: a single Weibull, a mixture of Weibulls and a cure model. Instead of the common procedure of choosing a single “best” model, where “best” is defined in terms of goodness of fit to the data, a Bayesian model averaging (BMA) approach was adopted to account for model uncertainty. This was illustrated using a case study in which the aim was the description of lymphoma cancer survival with covariates given by phenotypes and gene expression. The results of this study indicate that if the sample size is sufficiently large, one of the three models emerge as having highest probability given the data, as indicated by the goodness of fit measure; the Bayesian information criterion (BIC). However, when the sample size was reduced, no single model was revealed as “best”, suggesting that a BMA approach would be appropriate. Although a BMA approach can compromise on goodness of fit to the data (when compared to the true model), it can provide robust predictions and facilitate more detailed investigation of the relationships between gene expression and patient survival. Keywords: Bayesian modelling; Bayesian model averaging; Cure model; Markov Chain Monte Carlo; Mixture model; Survival analysis; Weibull distribution

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Functionally significant stretch-activated ion channels have been clearly identified in excitable cells. Although single-channel studies suggest their expression in other cell types, their activity in the whole-cell configuration has not been shown. This discrepancy makes their physiological significance doubtful and suggests that their mechanical activation is artifactual. Possible roles for these molecules in nonexcitable cells are acute cell-volume regulation and, in epithelial cells, the complex adjustment of ion fluxes across individual cell membranes when the rate of transepithelial transport changes. We report the results of experiments on isolated epithelial cells expressing in the basolateral membrane stretch-activated K+ channels demonstrable by the cell-attached patch-clamp technique. In these cells, reversible whole-cell currents were elicited by both isosmotic and hyposmotic cell swelling. Cation selectivity and block by inorganic agents were the same for single-channel and whole-cell currents, indicating that the same entity underlies single-channel and whole-cell currents and that the single-channel events are not artifactual. In these cells, when the rate of apical-membrane NaCl entry increases, the cell Na+ content and volume also increase, stimulating the Na+,K+-ATPase at the basolateral membrane, i.e., both Na+ extrusion and K+ uptake increase. We speculate that, under these conditions, the parallel activation of basolateral K+ channels (by the swelling) elevates conductive K+ loss, tending to maintain the cell K+ content constant (“pump-leak parallelism”). This study describes a physiologically relevant stretch-activated channel, at both the single-channel and whole-cell levels, in a nonneural cell type.

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Background: Pre-participation screening is commonly used to measure and assess potential intrinsic injury risk. The single leg squat is one such clinical screening measure used to assess lumbopelvic stability and associated intrinsic injury risk. With the addition of a decline board, the single leg decline squat (SLDS) has been shown to reduce ankle dorsiflexion restrictions and allowed greater sagittal plane movement of the hip and knee. On this basis, the SLDS has been employed in the Cricket Australia physiotherapy screening protocols as a measure of lumbopelvic control in the place of the more traditional single leg flat squat (SLFS). Previous research has failed to demonstrate which squatting technique allows for a more comprehensive assessment of lumbopelvic stability. Tenuous links are drawn between kinematics and hip strength measures within the literature for the SLS. Formal evaluation of subjective screening methods has also been suggested within the literature. Purpose: This study had several focal points namely 1) to compare the kinematic differences between the two single leg squatting conditions, primarily the five key kinematic variables fundamental to subjectively assess lumbopelvic stability; 2) determine the effect of ankle dorsiflexion range of motion has on squat kinematics in the two squat techniques; 3) examine the association between key kinematics and subjective physiotherapists’ assessment; and finally 4) explore the association between key kinematics and hip strength. Methods: Nineteen (n=19) subjects performed five SLDS and five SLFS on each leg while being filmed by an 8 camera motion analysis system. Four hip strength measures (internal/external rotation and abd/adduction) and ankle dorsiflexion range of motion were measured using a hand held dynamometer and a goniometer respectively on 16 of these subjects. The same 16 participants were subjectively assessed by an experienced physiotherapist for lumbopelvic stability. Paired samples t-tests were performed on the five predetermined kinematic variables to assess the differences between squat conditions. A Bonferroni correction for multiple comparisons was used which adjusted the significance value to p = 0.005 for the paired t-tests. Linear regressions were used to assess the relationship between kinematics, ankle range of motion and hip strength measures. Bivariate correlations between hip strength measures and kinematics and pelvic obliquity were employed to investigate any possible relationships. Results: 1) Significant kinematic differences between squats were observed in dominant (D) and non-dominant (ND) end of range hip external rotation (ND p = <0.001; D p = 0.004) and hip adduction kinematics (ND p = <0.001; D p = <0.001). With the mean angle, only the non-dominant leg observed significant differences in hip adduction (p = 0.001) and hip external rotation (p = <0.001); 2) Significant linear relationships were observed between clinical measures of ankle dorsiflexion and sagittal plane kinematic namely SLFS dominant ankle (p = 0.006; R2 = .429), SLFS non-dominant knee (p = 0.015; R2 = .352) and SLFS non-dominant ankle (p = 0.027; R2 = .305) kinematics. Only the dominant ankle (p = 0.020; R2 = .331) was found to have a relationship with the decline squat. 3) Strength measures had tenuous associations with the subjective assessments of lumbopelvic stability with no significant relationships being observed. 4) For the non-dominant leg, external rotation strength and abduction strength were found to be significantly correlated with hip rotation kinematics (Newtons r = 0.458 p = 0.049; Normalised for bodyweight: r = 0.469; p = 0.043) and pelvic obliquity (normalised for bodyweight: r = 0.498 p = 0.030) respectively for the SLFS only. No significant relationships were observed in the dominant leg for either squat condition. Some elements of the hip strength screening protocols had linear relationships with kinematics of the lower limb, particularly the sagittal plane movements of the knee and ankle. Strength measures had tenuous associations with the subjective assessments of lumbopelvic stability with no significant relationships being observed; Discussion: The key finding of this study illustrated that kinematic differences can occur at the hip without significant kinematic differences at the knee as a result of the introduction of a decline board. Further observations reinforce the role of limited ankle dorsiflexion range of motion on sagittal plane movement of the hip and knee and in turn multiplanar kinematics of the lower limb. The kinematic differences between conditions have clinical implications for screening protocols that employ frontal plane movement of the knee as a guide for femoral adduction and rotation. Subjects who returned stronger hip strength measurements also appeared to squat deeper as characterised by differences in sagittal plane kinematics of the knee and ankle. Despite the aforementioned findings, the relationship between hip strength and lower limb kinematics remains largely tenuous in the assessment of the lumbopelvic stability using the SLS. The association between kinematics and the subjective measures of lumbopelvic stability also remain tenuous between and within SLS screening protocols. More functional measures of hip strength are needed to further investigate these relationships. Conclusion: The type of SLS (flat or decline) should be taken into account when screening for lumbopelvic stability. Changes to lower limb kinematics, especially around the hip and pelvis, were observed with the introduction of a decline board despite no difference in frontal plane knee movements. Differences in passive ankle dorsiflexion range of motion yielded variations in knee and ankle kinematics during a self-selected single leg squatting task. Clinical implications of removing posterior ankle restraints and using the knee as a guide to illustrate changes at the hip may result in inaccurate screening of lumbopelvic stability. The relationship between sagittal plane lower limb kinematics and hip strength may illustrate that self-selected squat depth may presumably be a useful predictor of the lumbopelvic stability. Further research in this area is required.

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This paper is concerned with recent advances in the development of near wall-normal-free Reynolds-stress models, whose single point closure formulation, based on the inhomogeneity direction concept, is completely independent of the distance from the wall, and of the normal to the wall direction. In the present approach the direction of the inhomogeneity unit vector is decoupled from the coefficient functions of the inhomogeneous terms. A study of the relative influence of the particular closures used for the rapid redistribution terms and for the turbulent diffusion is undertaken, through comparison with measurements, and with a baseline Reynolds-stress model (RSM) using geometric wall normals. It is shown that wall-normal-free rsms can be reformulated as a projection on a tensorial basis that includes the inhomogeneity direction unit vector, suggesting that the theory of the redistribution tensor closure should be revised by taking into account inhomogeneity effects in the tensorial integrity basis used for its representation.

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Finite element frame analysis programs targeted for design office application necessitate algorithms which can deliver reliable numerical convergence in a practical timeframe with comparable degrees of accuracy, and a highly desirable attribute is the use of a single element per member to reduce computational storage, as well as data preparation and the interpretation of the results. To this end, a higher-order finite element method including geometric non-linearity is addressed in the paper for the analysis of elastic frames for which a single element is used to model each member. The geometric non-linearity in the structure is handled using an updated Lagrangian formulation, which takes the effects of the large translations and rotations that occur at the joints into consideration by accumulating their nodal coordinates. Rigid body movements are eliminated from the local member load-displacement relationship for which the total secant stiffness is formulated for evaluating the large member deformations of an element. The influences of the axial force on the member stiffness and the changes in the member chord length are taken into account using a modified bowing function which is formulated in the total secant stiffness relationship, for which the coupling of the axial strain and flexural bowing is included. The accuracy and efficiency of the technique is verified by comparisons with a number of plane and spatial structures, whose structural response has been reported in independent studies.

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Finite element frame analysis programs targeted for design office application necessitate algorithms which can deliver reliable numerical convergence in a practical timeframe with comparable degrees of accuracy, and a highly desirable attribute is the use of a single element per member to reduce computational storage, as well as data preparation and the interpretation of the results. To this end, a higher-order finite element method including geometric non-linearity is addressed in the paper for the analysis of elastic frames for which a single element is used to model each member. The geometric non-linearity in the structure is handled using an updated Lagrangian formulation, which takes the effects of the large translations and rotations that occur at the joints into consideration by accumulating their nodal coordinates. Rigid body movements are eliminated from the local member load-displacement relationship for which the total secant stiffness is formulated for evaluating the large member deformations of an element. The influences of the axial force on the member stiffness and the changes in the member chord length are taken into account using a modified bowing function which is formulated in the total secant stiffness relationship, for which the coupling of the axial strain and flexural bowing is included.

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Controlled synthesis of both single-walled carbon nanotube and carbon nanowire networks using the same CVD reactor and Fe/Al2O3 catalyst by slightly altering the hydrogenation and temperature conditions is demonstrated. Structural, bonding and electrical characterization using SEM, TEM, Raman spectroscopy, and temperature-dependent resistivity measurements suggest that the nanotubes are of a high quality and a large fraction (well above the common 33% and possibly up to 75%) of them are metallic. On the other hand, the carbon nanowires are amorphous and semiconducting and feature a controlled sp2/sp3 ratio. The growth mechanism which is based on the catalyst nanoisland analysis by AFM and takes into account the hydrogenation and temperature control effects explains the observed switch-over of the nanostructure growth modes. These results are important to achieve the ultimate control of chirality, structure, and conductivity of one-dimensional all-carbon networks.

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This paper presents a new approach to web browsing in situ- ations where the user can only provide the device with a sin- gle input command device (switch). Switches have been de- veloped for example for people with locked-in syndrome and are used in combination with scanning to navigate virtual keyboards and desktop interfaces. Our proposed approach leverages the hierarchical structure of webpages to operate a multi-level scan of actionable elements of webpages (links or form elements). As there are a few methods already exist- ing to facilitate browsing under these conditions, we present a theoretical usability evaluation of our approach in com- parison to the existing ones, which takes into account the average time taken to reach any part of a web page (such as a link or a form) but also the number of clicks necessary to reach the goal. We argue that these factors contribute together to usability. In addition, we propose that our ap- proach presents additional usability benefits.

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A heat balance analysis of single stage Gifford-McMahon cycle cryorefrigerator is presented. Ideal refrigeration, actual refrigeration, net refrigeration and the various losses are tabulated. It is observed that pressure-volume losses account for a major fraction of the total losses.