170,827 research outputs found

    Balanced Scorecard: um estudo de caso em um laboratório óptico

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    TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisAtualmente as transformações permitem que as pessoas e empresas tenham acesso a informações de toda ordem. Nesse contexto, o desafio das organizações consiste em desenvolver sistemas e habilidades que as tornem capazes de se adaptar ao ambiente e assegurarem vantagem competitiva. A contabilidade gerencial oferece informações úteis e relevantes para as organizações, através de suas ferramentas, entre elas o Balanced Scorecard (BSC), que funciona como um sistema de gestão que avalia o desempenho organizacional, através de indicadores financeiros e não-financeiros, contribuindo para a geração de valor futuro (longo prazo). Nesse estudo, objetivou-se propor uma abordagem de gestão de desempenho alicerçada no BSC, para um laboratório óptico, de forma a viabilizar a avaliação de seu desempenho, visando à melhoria de sua tomada de decisões. Para tanto, utilizou-se da pesquisa descritiva, abordando de forma qualitativa o problema investigado. Através da pesquisa bibliográfica, buscou-se a revisão literária sobre temas pertinentes à proposta do sistema de gestão, fundamentando-se no sistema de Kaplan e Norton (1997, 2000, 2004) para realização do estudo de caso. No estudo de caso foi elaborada a proposta do sistema de gestão de desempenho sob as diretrizes do BSC para a empresa objeto do estudo. Constatou-se que o BSC contribui para o alinhamento organizacional porque seus componentes estruturais provocam mudanças gerenciais que levam à melhoria do foco na estratégia, e ainda, que o sistema oferece flexibilidade para a empresa, possibilitando mudar sua estratégia à medida que observe as alterações nos seus indicadores, contribuindo, assim para seu melhor gerenciamento

    La documentazione per una conservazione "sostenibile" come il digital può integrare il lavoro dei restauratori

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    I beni culturali sono spesso definiti i giacimenti inesauribili da cui l’Italia attinge. I cittadini che ogni giorno vivono il nostro patrimonio gli assegnano un significato collettivo e personale, caratterizzandolo di valori che si creano e si rigenerano nel tempo . Nella convinzione che questi valori siano la personalità e la qualità di una cittadinanza evoluta e contemporanea, la conservazione dei beni culturali è necessariamente argomento che interessa tutti, esperti e non. Il grande tema della salvaguardia del patrimonio diventa così argomento dell’intera società, che deve quotidianamente essere informata sul suo stato di salute, in un’ottica di partecipazione culturale e sociale a più livelli. Il mondo della conservazione deve integrare alle sue pratiche scientificamente consolidate l’approccio digitale, che prevede la progettazione di nuovi percorsi supportati dall’uso di nuovi strumenti. L’obiettivo ultimo si auspica sia la definizione di un modello documentale digitale che possa contenere al suo interno informazioni tecniche specifiche e dal quale partire per elaborare una comunicazione diretta e di immediata lettura. Il processo di restauro adempie così al suo scopo originale, di ri-accessibilità dell’arte e democratizzazione dei messaggi in essa contenuti

    Epsilon-regularity for the mean curvature flow with boundary and transport term: a viscosity approach

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    This thesis is dedicated to the interior and boundary regularity of the mean curvature flow. We prove that, if a mean curvature flow with boundary and transport term is close enough to a stationary half-plane with density one, then it is C1,αC^{1,\alpha}. Our approach exploits the maximum principle for the mean curvature flow and Huisken's monotonicity formula. With the same techniques, we also provide a self-contained proof of Allard's regularity theorem

    Arresto cardiaco e cure post arresto cardiaco in ambito cardiologico

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    INTRODUCTION: Cardiac arrest (CA) is a dramatic clinical event due to an absence of mechanical myocardial contraction. Without an emergency intervention it is characterized by high mortality and morbidity. High quality cardiopulmonary resuscitation (CPR) and early defibrillation are the only factors able to reduce neurological damage. The following phases of advanced resuscitation may include different strategies to improve neurological recovery but they are less important than the early phases. AIM OF THE STUDY: the aim of this PhD was to examine, from an epidemiological point of view, the impact of CA, the organization of out-of-hospital care, the implementation of post CA care and, consequently, the survival rate of post CA patients in Italy and in Veneto region. One of the most important aims was to determine early parameters related with good neurological outcome in post CA patients. In addition to this we investigate the utility and feasibility of mechanical chest compression devices. Furthermore, in resuscitated patients, the effect of temperature changes on coronary flow velocity by transthoracic echocardiography was investigated. METHODS: the first part of the research (epidemiological) was based on the revision of scientific studies published in PubMed. The survey of therapeutic hypothermia in Intensive Care Units and in Emergency Services was based on a questionnaire/telephonic interview. The second part (clinical research) was based on database analysis of CA patients admitted in Intensive Cardiac Care Units in University Hospital of Padua (for early neurological predictors and coronary blood flow velocity) and in the regional Hospital of Treviso (for mechanical chest compression devices). RESULTS: epidemiological analysis has shown persistent high mortality rate of CA. Italy, compared with the other European countries, has low rate of CPR before emergency medical service arrival. In Italian ambulances and Intensive Care Units the implementation of post CA care is low compared to the other European countries. Our analyses have shown the possibility to determine neurological outcome only after 24 hours from the index event. NSE values more than 45.1 µg/L or NSE values less than 45.1 µg/L in a patient older than 78 years old are index of unfavourable neurological outcome (respectively p<0.0001 and p=0.009). A good neurological outcome, was associated with NSE value at 24 hours less than 45.1 µg/L in a patient younger than 78 years old with S-100B value at 24 hours <0.31 µg/L (p=0.025). During therapeutic hypothermia at 32°C coronary blood flow velocity showed significant reduction, proportional to rate-pressure product reduction (p=0.0001) with a potential in reducing ischemia-reperfusion damage. Finally the use of mechanical chest compression devices is feasible during cardiac arrest, by allowing the transport of cardiac arrest patients with the possibility to perform emergent coronary angioplasty or ECMO implantation. CONCLUSION: high quality CPR and early defibrillation are able to improve survival in out-of-hospital CA patients. For this reason it is crucial to spread the resuscitation culture from an institutional level. To increase the prognosis of these patients it is also important to integrate high quality CPR with early defibrillation and advance post CA care. Our data demonstrate the possibility to determine neurological outcome after 24 hours only with biochemical values and the beneficial effect of temperature reduction for myocardial ischemic-reperfusion damage

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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