1,171 research outputs found

    Mensuração e divulgação do capital intelectual nas demonstrações contábeis: teoria e empiria

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    Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-graduação em Engenharia de ProduçãoEsta tese trata da problemática da mensuração e divulgação dos ativos intangíveis passíveis de serem apropriados como 'capital intelectual' das empresas. Ao longo dela é feito um levantamento do estado da arte referente a esta forma de ativo empresarial, e desenvolvido, também, com base em pesquisa empírica, especificamente desenvolvida para este trabalho, em uma amostra de profissionais que exercem a função de conselheiros junto aos Conselhos Regionais de Contabilidade e no Conselho Federal de Contabilidade (CFC), um cotejamento entre o que estabelecem os teóricos a respeito deste tema e a visão dessa categoria de contabilistas em nível nacional, possibilitando, desse modo, aferir a principal hipótese deste trabalho e concluir que existem condições para se iniciar, em termos institucionais, um conjunto de atividades para a implantação de processos de mensuração e divulgação dos ativos intangíveis das empresas, notadamente no que se refere ao seu capital intelectual. O presente trabalho permitiu, ainda, constatar que a classe contábil brasileira é merecedora de atenções no que diz respeito ao desenvolvimento de processos de treinamento, complementação de formação e de trabalhos, que levem à definição de normas e ao estabelecimento de padrões em nível nacional. A pesquisa mostra a real necessidade de um permanente conjunto de estímulos em que haja a participação da classe contábil brasileira na busca de processos de explicitação e de apropriação dos elementos intangíveis nas demonstrações contábeis, cuja elaboração é responsabilidade legal dessa categoria profissional. A pesquisa mostra ainda que os intangíveis estão cada vez mais sendo incorporados às estruturas empresariais das empresas que buscam constante melhoria de seus processos operacionais e isto requer que os sistemas de informações, sobretudo aqueles vinculados à contabilidade, acompanhem a evolução dessa área de conhecimento, propiciando a sua mensuração e a devida e necessária divulgação do valor desses intangíveis. This thesis deals with the problem of measurement and disclosure of intangible assets that are liable to be appropriated as "intellectual capital" of the firms. Throughout its development, a study of the state of the art on this type of business asset is made, and also a collation is developed, based on empirical research especially developed for this work, on a sample of professionals that are advisors at the boards of the Conselhos Regionais de Contabilidade (CRCs) and the Conselho Federal de Contabilidade (CFC), between what the theorists on this subject establish and the vision of the professional category at the national level, allowing, thus, to verify the main hypothesis of this work and to conclude that there are conditions to initiate, in institutional terms, a body of activities aiming the introduction of processes of measurement and disclosure of the intangible assets of the firms, most notably in regards to their intellectual capital. This thesis allowed, still, to notice that the Brazilian accounting profession is worthy the attention regarding the development of training processes, complementation of education and tasks, that lead to the definition of rules and the establishment of standards at the national level. The research shows the real necessity of a permanent set of stimuli in which the Brazilian accounting profession takes part in the search of processes of making the intangible elements explicit and appropriation thereof in the financial statements, which are legal responsibility of the profession. The research also shows that the intangibles are increasingly being incorporated to the business structures of the companies in their quest for constant improvement of their operational processes and this requires that the information systems, especially those related to accounting, keep up with the evolution of this field of knowledge, allowing for the measurement and the due and necessary disclosure of the value of these intangibles

    Controversia sobre el inicio de hipotermia terapéutica a nivel prehospitalario y la temperatura idónea a alcanzar tras el retorno de circulación espontánea

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    La hipotermia terapéutica se define como la reducción de la temperatura corporal hasta 32-34ºC durante un periodo de tiempo de 12-24 h. Desde el año 2002 se vienen desarrollando ensayos controlados y aleatorizados que documentan una mejora significativa de la supervivencia sin presentar mayores daños neurológicos tras parada cardiaca extrahospitalaria, frente al mantenimiento de normotermia, en pacientes con ritmo inicial de Fibrilación Ventricular (FV). La ILCOR (Comité Internacional de Coordinación sobre Resucitación) afirmó que dicho tratamiento podría ser beneficioso para otros ritmos iniciales de parada cardiaca. Desde ese momento, las sociedades científicas internacionales recomiendan la aplicación de dicha técnica en sus guías sobre resucitación, tanto en las recomendaciones de 2005 como en las de 2010. Recientemente se ha generado un debate sobre cuál es el momento idóneo para iniciar la hipotermia terapéutica en situación de parada cardiaca, a tenor de un ensayo clínico aleatorizado sobre el efecto de la inducción prehospitalaria de hipotermia leve en la supervivencia y el estado neurológico de los adultos tras parada cardiaca, y cuál es la temperatura idónea a la que se debe someter al paciente durante las horas en que se mantiene la situación de hipotermia terapéutica, respecto al ensayo clínico que compara los resultados de la aplicación de la hipotermia terapéutica a 33ºC y a 36ºC en pacientes reanimados tras parada cardiaca. En cuanto a los resultados de supervivencia y consecuencias a nivel neurológico tras la aplicación de la hipotermia terapéutica, posterior a la parada cardiaca extrahospitalaria, se plantean nuevas incógnitas para decidir el tratamiento de estas situaciones

    Distributed Models for Filter Synthesis

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    The limitations of filter synthesis methods based on classic equivalent circuits with the enhanced distributed models and synthesis procedures able to overcome such limitations are presented. A modified procedure that corrects the waveguide lengths has been proposed. The input and output reflection coefficients of the ideal prototype steps are real. The shunt capacitive effect introduces a phase shift in the reflection coefficients of each waveguide step. The representation of the filter structure can be improved if the waveguide steps are analyzed with a full-wave electromagnetic (EM) simulator, and their responses are stored in the form of ABCD matrices. The desired filter passband cutoff frequency was 11 GHz, with a specified return loss of 25 dB, and a gap height greater than 4.25 mm. High-power applications with wide stopbands often require impractical waveguide sections. The accurate EM simulators are used to find an almost exact equivalence between the prototype and the filter parts.Boria Esbert, VE.; Soto Pacheco, P.; Cogollos Borras, S. (2011). Distributed Models for Filter Synthesis. IEEE Microwave Magazine. 12(6):87-100. doi:10.1109/MMM.2011.942010S8710012

    On the Impact of Particulate Matter Distribution on Pressure Drop of Wall-Flow Particulate Filters

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    [EN] Wall-flow particulate filters are a required exhaust aftertreatment system to abate particulate matter emissions and meet current and incoming regulations applying worldwide to new generations of diesel and gasoline internal combustion engines. Despite the high filtration efficiency covering the whole range of emitted particle sizes, the porous substrate constitutes a flow restriction especially relevant as particulate matter, both soot and ash, is collected. The dependence of the resulting pressure drop, and hence the fuel consumption penalty, on the particulate matter distribution along the inlet channels is discussed in this paper taking as reference experimental data obtained in water injection tests before the particulate filter. This technique is demonstrated to reduce the particulate filter pressure drop without negative effects on filtration performance. In order to justify these experimental data, the characteristics of the particulate layer are diagnosed applying modeling techniques. Different soot mass distributions along the inlet channels are analyzed combined with porosity change to assess the new properties after water injection. Their influence on the subsequent soot loading process and regeneration is assessed. The results evidence the main mechanisms of the water injection at the filter inlet to reduce pressure drop and boost the interest for control strategies able to force the re-entrainment of most of the particulate matter towards the inlet channels' end.This work has been partially supported by the Spanish Ministry of Economy and Competitiveness through Grant No. TRA2016-79185-R. Additionally, the Ph.D. student Enrique Jose Sanchis has been funded by a grant from Universitat Politecnica de Valencia with the reference FPI-2016-S2-1355.Bermúdez, V.; Serrano, J.; Piqueras, P.; Sanchis-Pacheco, EJ. (2017). On the Impact of Particulate Matter Distribution on Pressure Drop of Wall-Flow Particulate Filters. Applied Sciences. 7(3):1-21. https://doi.org/10.3390/app7030234S12173Johnson, T. V. (2015). Review of Vehicular Emissions Trends. SAE International Journal of Engines, 8(3), 1152-1167. doi:10.4271/2015-01-0993Bermúdez, V., Serrano, J. R., Piqueras, P., & García-Afonso, O. (2011). Assessment by means of gas dynamic modelling of a pre-turbo diesel particulate filter configuration in a turbocharged HSDI diesel engine under full-load transient operation. Proceedings of the Institution of Mechanical Engineers, Part D: Journal of Automobile Engineering, 225(9), 1134-1155. doi:10.1177/0954407011402278Subramaniam, M. N., Joergl, V., Keller, P., Weber, O., Toyoshima, T., & Vogt, C. D. (2009). Feasibility Assessment of a Pre-turbo After-Treatment System with a 1D Modeling Approach. SAE Technical Paper Series. doi:10.4271/2009-01-1276Luján, J. M., Bermúdez, V., Piqueras, P., & García-Afonso, Ó. (2015). Experimental assessment of pre-turbo aftertreatment configurations in a single stage turbocharged diesel engine. Part 1: Steady-state operation. Energy, 80, 599-613. doi:10.1016/j.energy.2014.05.048Luján, J. M., Serrano, J. R., Piqueras, P., & García-Afonso, Ó. (2015). Experimental assessment of a pre-turbo aftertreatment configuration in a single stage turbocharged diesel engine. Part 2: Transient operation. Energy, 80, 614-627. doi:10.1016/j.energy.2014.12.017Lee, J. H., Paratore, M. J., & Brown, D. B. (2008). Evaluation of Cu-Based SCR/DPF Technology for Diesel Exhaust Emission Control. SAE International Journal of Fuels and Lubricants, 1(1), 96-101. doi:10.4271/2008-01-0072Watling, T. C., Ravenscroft, M. R., & Avery, G. (2012). Development, validation and application of a model for an SCR catalyst coated diesel particulate filter. Catalysis Today, 188(1), 32-41. doi:10.1016/j.cattod.2012.02.007Marchitti, F., Nova, I., & Tronconi, E. (2016). Experimental study of the interaction between soot combustion and NH3-SCR reactivity over a Cu–Zeolite SDPF catalyst. Catalysis Today, 267, 110-118. doi:10.1016/j.cattod.2016.01.027Konstandopoulos, A. G., & Kostoglou, M. (2014). Analysis of Asymmetric and Variable Cell Geometry Wall-Flow Particulate Filters. SAE International Journal of Fuels and Lubricants, 7(2), 489-495. doi:10.4271/2014-01-1510Bollerhoff, T., Markomanolakis, I., & Koltsakis, G. (2012). Filtration and regeneration modeling for particulate filters with inhomogeneous wall structure. Catalysis Today, 188(1), 24-31. doi:10.1016/j.cattod.2011.12.017Iwata, H., Konstandopoulos, A., Nakamura, K., Ogiso, A., Ogyu, K., Shibata, T., & Ohno, K. (2015). Further Experimental Study of Asymmetric Plugging Layout on DPFs: Effect of Wall Thickness on Pressure Drop and Soot Oxidation. SAE Technical Paper Series. doi:10.4271/2015-01-1016Bermúdez, V., Serrano, J. R., Piqueras, P., & García-Afonso, O. (2015). Pre-DPF water injection technique for pressure drop control in loaded wall-flow diesel particulate filters. Applied Energy, 140, 234-245. doi:10.1016/j.apenergy.2014.12.003Serrano, J. R., Bermudez, V., Piqueras, P., & Angiolini, E. (2015). Application of Pre-DPF Water Injection Technique for Pressure Drop Limitation. SAE Technical Paper Series. doi:10.4271/2015-01-0985Wang, Y., Wong, V., Sappok, A., & Munnis, S. (2013). The Sensitivity of DPF Performance to the Spatial Distribution of Ash Inside DPF Inlet Channels. SAE Technical Paper Series. doi:10.4271/2013-01-1584Sappok, A., Govani, I., Kamp, C., Wang, Y., & Wong, V. (2013). In-Situ Optical Analysis of Ash Formation and Transport in Diesel Particulate Filters During Active and Passive DPF Regeneration Processes. SAE International Journal of Fuels and Lubricants, 6(2), 336-349. doi:10.4271/2013-01-0519Torregrosa, A. J., Serrano, J. R., Arnau, F. J., & Piqueras, P. (2011). A fluid dynamic model for unsteady compressible flow in wall-flow diesel particulate filters. Energy, 36(1), 671-684. doi:10.1016/j.energy.2010.09.047CMT-Motores Tèrmicos (Universitat Politècnica de València)www.openwam.orgLax, P. D., & Wendroff, B. (1964). Difference schemes for hyperbolic equations with high order of accuracy. Communications on Pure and Applied Mathematics, 17(3), 381-398. doi:10.1002/cpa.3160170311Serrano, J. R., Arnau, F. J., Piqueras, P., & García-Afonso, O. (2013). Application of the two-step Lax and Wendroff FCT and the CE-SE method to flow transport in wall-flow monoliths. International Journal of Computer Mathematics, 91(1), 71-84. doi:10.1080/00207160.2013.783206Desantes, J. M., Serrano, J. R., Arnau, F. J., & Piqueras, P. (2012). Derivation of the method of characteristics for the fluid dynamic solution of flow advection along porous wall channels. Applied Mathematical Modelling, 36(7), 3134-3152. doi:10.1016/j.apm.2011.09.090Serrano, J. R., Arnau, F. J., Piqueras, P., & García-Afonso, Ó. (2013). Packed bed of spherical particles approach for pressure drop prediction in wall-flow DPFs (diesel particulate filters) under soot loading conditions. Energy, 58, 644-654. doi:10.1016/j.energy.2013.05.051Murtagh, M. J., Sherwood, D. L., & Socha, L. S. (1994). Development of a Diesel Particulate Filter Composition and Its Effect on Thermal Durability and Filtration Performance. SAE Technical Paper Series. doi:10.4271/940235Fino, D., Russo, N., Millo, F., Vezza, D. S., Ferrero, F., & Chianale, A. (2009). New Tool for Experimental Analysis of Diesel Particulate Filter Loading. Topics in Catalysis, 52(13-20), 2083-2087. doi:10.1007/s11244-009-9393-zKonstandopoulos, A. G., & Johnson, J. H. (1989). Wall-Flow Diesel Particulate Filters—Their Pressure Drop and Collection Efficiency. SAE Technical Paper Series. doi:10.4271/890405Lapuerta, M., Ballesteros, R., & Martos, F. J. (2006). A method to determine the fractal dimension of diesel soot agglomerates. Journal of Colloid and Interface Science, 303(1), 149-158. doi:10.1016/j.jcis.2006.07.066Serrano, J. R., Climent, H., Piqueras, P., & Angiolini, E. (2016). Filtration modelling in wall-flow particulate filters of low soot penetration thickness. Energy, 112, 883-898. doi:10.1016/j.energy.2016.06.121Logan, B. E., Jewett, D. G., Arnold, R. G., Bouwer, E. J., & O’Melia, C. R. (1995). Clarification of Clean-Bed Filtration Models. Journal of Environmental Engineering, 121(12), 869-873. doi:10.1061/(asce)0733-9372(1995)121:12(869)Koltsakis, G. C., & Stamatelos, A. M. (1997). Modes of Catalytic Regeneration in Diesel Particulate Filters. Industrial & Engineering Chemistry Research, 36(10), 4155-4165. doi:10.1021/ie970095mBissett, E. J. (1984). Mathematical model of the thermal regeneration of a wall-flow monolith diesel particulate filter. Chemical Engineering Science, 39(7-8), 1233-1244. doi:10.1016/0009-2509(84)85084-8Galindo, J., Serrano, J. R., Piqueras, P., & García-Afonso, Ó. (2012). Heat transfer modelling in honeycomb wall-flow diesel particulate filters. Energy, 43(1), 201-213. doi:10.1016/j.energy.2012.04.044Payri, F., Broatch, A., Serrano, J. R., & Piqueras, P. (2011). Experimental–theoretical methodology for determination of inertial pressure drop distribution and pore structure properties in wall-flow diesel particulate filters (DPFs). Energy, 36(12), 6731-6744. doi:10.1016/j.energy.2011.10.033Konstandopoulos, A. G., Skaperdas, E., & Masoudi, M. (2002). Microstructural Properties of Soot Deposits in Diesel Particulate Traps. SAE Technical Paper Series. doi:10.4271/2002-01-1015Bermúdez, V., Serrano, J. R., Piqueras, P., & Campos, D. (2015). Analysis of the influence of pre-DPF water injection technique on pollutants emission. Energy, 89, 778-792. doi:10.1016/j.energy.2015.05.14

    Local Anchor Based Location Management Schemes for Small Cells in HetNets

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    (c) 2015 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other users, including reprinting/ republishing this material for advertising or promotional purposes, creating new collective works for resale or redistribution to servers or lists, or reuse of any copyrighted components of this work in other works.[EN] Existing location management (LM) methods for macrocells in LTE-Advanced have tracking area list (TAL) granularity. Therefore, a user equipment (UE) triggers a location update (LU) whenever it leaves its current TAL, and it is searched through paging (PG) with TAL accuracy. However, these procedures are not well-suited for small cells (SCs). The reasons are twofold. First, dense deployments of SCs imply that paging has a low probability to be successful in the first attempt, increasing the signaling overhead in the core network (CN). Second, smaller coverage areas lead to a higher mobility among cells, increasing the signaling overhead in the CN due to LUs. In this work, two LM schemes with fine granularity are proposed. These schemes update UE's location to a local anchor (LA) in a SC or tracking area (TA) basis, respectively. By increasing the accuracy of UE's location, a significant reduction of signaling overhead in the CN due to PG is achieved. Moreover, LUs to the LA are performed through direct X2-interface links to avoid signaling overhead in the CN. A versatile mobility model is developed and closed-form expressions for UEs' mobility metrics are found to validate the proposed schemes through variations of critical parameters such as TA/TAL configuration, UE's mobility patterns and cell residence times.This work has been supported by European Commission under the FP7 S2EuNet project and the Spanish Government through project TIN2013-47272-C2-1-RPacheco-Paramo, DF.; Akyildiz, IF.; Casares Giner, V. (2016). Local Anchor Based Location Management Schemes for Small Cells in HetNets. IEEE Transactions on Mobile Computing. 15(4):883-894. https://doi.org/10.1109/TMC.2015.2431717S88389415

    Aplicativo Datamart y la agilización de la toma de decisiones en el Departamento de Farmacia del Hospital Eleazar Guzmán Barrón – Nuevo Chimbote

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    El aplicativo Datamart permitirá agilizar el proceso de toma de decisiones en del departamento de farmacia de dicho hospital, a través de herramientas y tecnologías de inteligencia de negocios, que convertirán datos en información útil. El aplicativo Datamart será desarrollado bajo la realización de cada uno de las etapas de la metodología de Ralph Kimball, siento ésta metodología la más ajustada para esta investigación. El aplicativo propuesto muestra todos los requerimientos y necesidades del área de farmacia, asegurándose que el proceso de toma de decisiones sea de manera oportuna y eficaz

    Prevalencia de dolor músculo-esquelético y de las enfermedades reumáticas en la población indígena de Saraguro (Ecuador): estudio observacional, epidemiológico, analítico y transversal

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    Las enfermedades reumáticas constituyen una causa importante de morbilidad que afecta una significativa proporción de la población mundial. Existen más de 200 patologías que producen grados variables de dolor, deformidad e incapacidad.DoctorandoBarcelon

    Aprendizaje Invertido: un enfoque para promover estrategias de autoaprendizaje en la adquisición del inglés como lengua extranjera

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    El Aprendizaje Invertido (AI) es definido como un modelo que invierte las actividades de clases síncronas por las asíncronas, y viceversa, optimizando el tiempo de aprendizaje con el docente en el desarrollo de destrezas de orden superior. En la actualidad, investigación en el campo del AI, se ha llevado a cabo principalmente en la enseñanza de materias de contenido específico, tales como introducción a la música, matemática, ciencias sociales, humanidades, entre otras, y en menor grado en el ámbito de las lenguas. Por lo tanto, no se pueden derivar hallazgos concluyentes o generalizables sobre el modelo de AI, a nivel universitario, en la adquisición del inglés como lengua extranjera (EFL). El objetivo principal de este estudio fue analizar el impacto de la implementación del modelo de AI en la adquisición del inglés como lengua extranjera en el marco de la educación superior. Para ello, se utilizó un diseño de investigación explicativo secuencial de métodos mixtos, en el que participaron 389 estudiantes de EFL de tercer nivel (A2+) del Instituto de Lenguas y 45 docentes de EFL, de la Universidad de Cuenca. El proceso se desarrolló en dos fases con una duración de 5 meses cada una. La fase uno fue exploratoria y tuvo el objetivo de recolectar información respecto de los estilos de enseñanza y aprendizaje, respectivamente. La fase dos fue de ejecución y comprendió el pilotaje y la ejecución del modelo de AI. En términos generales, este estudio encontró que los estilos de aprendizaje son principalmente reflexivo y activo, mientras que los estilos de enseñanza se orientan hacia el estudiante principalmente en las características generales y manejo de la clase. El proceso de ejecución del AI consideró estas dos características para diseñar experiencias de AI con la plataforma Moodle. Los resultados muestran un avance promedio de 16, 14, 12 y 9 % en las destrezas de comprensión auditiva, comprensión lectora, producción oral y producción escrita, respectivamente. La percepción general de docentes y estudiantes es muy favorable respecto de la aplicación del modelo de AI para desarrollar habilidades y destrezas de la lengua extranjera. Conforme a los hallazgos y la literatura científica, se concluye que las habilidades receptivas son convenientes de desarrollarlas mediante autoaprendizaje, mientras que, las habilidades de orden superior requieren del apoyo del docente, por lo que es mejor desarrollarlas sincrónicamente.Flipped Learning (FL) is understood as a model that inverts the synchronous classroom activities for the asynchronous ones, and vice versa, optimizing the learning time with the teacher in the development of higher-order skills. At present, research in the field of Flipped Learning (FL) has been carried out mainly in the teaching specific content subjects, such as introduction to music, mathematics, social sciences, humanities, among others, and to a lesser degree in the field of languages. Therefore, no conclusive or generalizable findings can be derived from the FL approach, in the acquisition of English as a foreign language (EFL) at university level. The main objective of this study was to analyze the impact of the implementation of the FL approach on the acquisition of English as a Foreign Language in higher education. A mixed methods sequential explanatory research design was used, with 389 third-level EFL students (A2+) from the Institute of Languages and 45 EFL teachers from the University of Cuenca. The study was developed in two phases with a duration of 5 months each. Phase one was exploratory and focused on collecting information regarding teaching and learning styles, accordingly. Phase two encompassed the piloting and the implementation of the FL approach. The findings show that the learning styles are mainly reflective and active, while the teaching styles are oriented towards the student mainly in the teaching characteristics and classroom management. The FLimplementation process considered these two characteristics to design FL experiences with Moodle. The results show an average advance of 16, 14, 12 and 9 % in the skills of listening comprehension, reading comprehension, oral production and written production, accordingly. Teachers and students’ general perceptions are very favorable regarding the application of the FL approach to develop skills and abilities in the foreign language acquisition. According to the findings and the scientific literature, it is concluded that receptive skills are convenient to develop through autonomous learning, while higher-order skills require the support of the teacher, so it is better to develop them synchronously.Facultad de Humanidades y Ciencias de la Educació
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