The use of remote sensing technology has made it possible for the non-contact measurement of soil moisture content (SMC). Many remote sensing techniques can be used such as microwave sensors, electromagnetic waves sensors, capacitance, and thermal infrared sensors. Some of those techniques are constrained by their high fabrication cost, operation cost, size, or complexity. In this study, a thermal infrared technique was used to predict soil moisture content with the aid of using weather meteorological variables. <p>The measured variables in the experiment were soil moisture content (%SMC), soil surface temperature (Ts) measured using thermocouples, air temperature (Ta), relative humidity (RH), solar radiation (SR), and wind speed (WS). The experiment was carried out for a total of 12 soil samples of two soil types (clay/sand) and two compaction levels (compacted/non-compacted). After data analysis, calibration models relating soil moisture content (SMC) to differential temperature (Td), relative humidity (RH), solar radiation (SR), and wind speed (WS) were generated using stepwise multiple linear regression of the calibration data set. The performance of the models was evaluated using validation data. Four mathematical models of predicting soil moisture content were generated for each soil type and configuration using the calibration data set. Among the four models, the best model for each soil type and configuration was determined by comparing root mean of squared errors of calibration (RMSEC) and root mean of squared errors of validation (RMSEV) values. Furthermore, a calibration model for the thermal infrared sensor was developed to determine the corrected soil surface temperature as measured by the sensor (Tir) instead of using the thermocouples. The performance of the thermal infrared sensor to predict soil moisture content was then tested for sand compacted and sand non-compacted soils and compared to the predictive performance of the thermocouples. This was achieved by using the measured soil surface temperature by the sensor (Tir), instead of the measured soil surface temperature using the thermocouples to determine the soil-minus-air temperature (Td). The sensor showed comparable prediction performance, relative to thermocouples. <p>Overall, the models developed in this study showed high prediction performance when tested with the validation data set. The best models to predict SMC for compacted clay soil, non-compacted clay soil, and compacted sandy soil were three-variable models containing three predictive variables; Td, RH, and SR. On the other hand, the best model to predict SMC for compacted sandy soil was a two-variable model containing Td, and RH. The results showed that the prediction performance of models for predicting SMC for the sandy soils was superior to those of clay soils.

<p>During 2006 an estimated number of 150 persons are supposed to have been killed in road accidents caused by speed limit violations. Through Automatic traffic security control (ATK) the Swedish road administration (Vägverket) is working towards lowering the number of speed related accidents. By placing the speed cameras on roads they've managed to lower the average speed at those places. The enlargement of the number of speed cameras is based upon knowledge about for example how high the risk is for speed related accidents on the roads. The speed cameras always measure the speed in which every vehicle passes, but aren't constantly activated to register speed violations. Our purpose with this essay is consequently to explore possible relations between the activation of the speed cameras and the speed itself on the roads.We studied the average speed and the number of speed violations during 12 weeks evenly distributed in 2007. To see if the results would differ, we used two different response variables in the analysis.  Multiple linear regression was used to analyse the average speed, while Poisson regression was used in the analysis of the number of speed violations. An activated camera proved to cause a lowered average speed and fewer speed violations in three regions (Skåne, Mälardalen, Norr).To study the effect of maximized camera activation, an experiment in the region of Mälardalen was performed in the beginning of 2008. The result showed that maximized camera activation didn't decelerate the average speed, in stead the region's own activation policy seems to be more important for a lowered average speed. When the traffic flow rises the average speed decelerates while the number of speed violations also rises. During the study of commuter traffic we could see that the average speed is lower and there is fewer speed violations on commuter roads compared to normal traffic roads.</p> / <p>Under 2006 beräknas 150 personer ha omkommit i vägtrafikolyckor på grund av överskridna hastighetsgränser. Vägverket arbetar för att sänka dessa siffror bland annat genom att använda sig av Automatisk trafiksäkerhetskontroll (ATK). Genom att placera trafiksäkerhetskameror på sträckor har medelhastigheten på dessa sänkts. Trafiksäkerhetskamerorna mäter alltid hastigheten hos varje passerande fordon, men är inte konstant aktiverade för att registrera hastighetsöverträdelser. Nu vill man optimera kameraaktiveringen för att minska antalet ärenden utan att hanteringskapaciteten överskrids. Vårt syfte med uppsatsen är därför att undersöka möjliga samband mellan aktivering av trafiksäkerhetskameror och själva hastigheten på vägarna.Medelhastigheten och antalet överträdelser studerades under tolv veckor jämnt fördelade över år 2007. Analyserna gjordes med två olika responsvariabler för att se om resultaten skilde sig åt. Vi använde oss av multipel linjär regression för att analysera medelhastigheten, medan Poissonregression användes för antalet överträdelser. Det visade sig att en aktiv kamera gav upphov till sänkta medelhastigheter och färre hastighetsöverträdelser i tre regioner (Skåne, Mälardalen, Norr).För att studera effekten av maximal kameraaktivering utfördes ett experiment i region Mälardalen under början av 2008. Det visade sig att en maximal aktivering inte gav en sänkning av genomsnittshastigheterna, istället verkar regionens egen aktiverings-strategi ha större betydelse för sänkta genomsnittshastigheter.När fordonsflödet på alla sträckor ökar så minskar medelhastigheten medan antalet överträdelser ökar. För pendeltrafiksträckor är medelhastigheten lägre och det sker färre hastighetsöverträdelser än på normaltrafiksträckor.</p>

Globally female smoking rates are considerably lower than male smoking rates. However, there is great concern regarding female smoking due to the potential for future increases and the associated harm to health. To gain a better understanding regarding female smoking, this study examines the role of gender equality and economic development in explaining the variability in female smoking rates and female-to-male smoking differentials by examining data from 193 World Health Organization member states. Data on the dependent variables, female smoking prevalence rates and female-to-male smoking prevalence ratio, were obtained from the Tobacco Atlas. Data on independent variables i.e., measures of gender equality and gross national income per capita, proxy measure for economic development, were obtained from the 2005 Human Development Report, Central Intelligence Agency, and the World Bank. A composite gender equality index was constructed from the individual measures of gender equality. Multiple regression analysis showed composite gender equality index and gross national income per capita to be significant positive predictors of relative and absolute female smoking rates, with income being a stronger predicator. Individual measures of gender equality failed to show significance with either dependent variable. The results attest to the need for disentangling smoking from the notion of advancement in gender equality and economic development.

Made available in DSpace on 2014-06-11T19:30:31Z (GMT). No. of bitstreams: 0 Previous issue date: 2011-04-20Bitstream added on 2014-06-13T20:21:13Z : No. of bitstreams: 1 sartori_lr_dr_prud.pdf: 4148637 bytes, checksum: 5616600e595cbbe65fef21b03cd5309c (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / O propósito deste trabalho foi avaliar o potencial dos dados PALSAR polarimétricos para discriminar e mapear espécies de macrófitas (vegetação aquática) de uma área alagável da Amazônia, a planície de inundação do Lago Grande de Monte Alegre, no estado do Pará. A coleta de dados foi realizada quase simultaneamente à aquisição dos dados de radar. Três principais espécies de macrófitas foram encontradas na área: Paspalum repens (PR), Hymenachne amplexicaulis (HA) e Paspalum elephantipes (PE). Variáveis morfológicas foram medidas em campo e usadas para derivar outras variáveis tais como a biomassa. Atributos foram gerados a partir da matriz de covariância [C] extraída da imagem ALOS/PALSAR em modo SLC (single look complex). Os atributos polarimétricos foram analisados para as três espécies e identificados aqueles capazes de discriminar as espécies. Foram aplicadas as seguintes abordagens de classificação: baseada em regras, baseada em modelos de decomposição (Decomposições de Freeman-Durden e Cloude-Pottier), baseada em estatística (Classificação supervisionada baseada na distância Wishart) e híbrida (Classificador Wishart com classes de entrada baseadas na decomposição de Cloude-Pottier). Finalmente, a variável morfológica “volume da haste” foi modelada por regressão múltipla em função de alguns atributos polarimétricos. Os resultados sugerem que a imagem polarimétrica banda L possui potencial para discriminar as espécies de macrófitas, sendo os principais atributos para isso sigma zero HH ( ), sigma zero HV ( ) e sigma zero VV ( ), índice de estrutura da copa... / The purpose of this work was to evaluate the potential of fully polarimetric PALSAR data to discriminate and map macrophyte species in the Amazon floodplain, more specifically in the Monte Alegre Lake, in the state of Pará, Brazil. Fieldwork was carried out almost simultaneously to the radar acquisition. Three main species were found in the study area: Paspalum repens (PR), Hymenachne amplexicaulis (HA) and Paspalum elephantipes (PE). Macrophyte morphological variables were measured on the field and used to derive others variables, like the biomass. Attributes were calculated from the covariance matrix [C] derived from the SLC (single look complex) data. The polarimetric attributes were analyzed for the three species and it was identified that ones capable of discriminating them. The following classification approaches were applied: a rule-based classification, model-based classifications (Freeman-Durden and Cloude-Pottier), a statistical-based classification (supervised classification using Wishart distance measure) and a hybrid classification (Wishart classifier with the input classes based on the H/a plane). Finally, the morphological variable “stem volume” was modeled using multiple regression. The findings suggest that the fully polarimetric image has potential for discriminating plant species, being the main attributes sigma-nought HH ( ), sigma-nought HV ( ) and sigma-nought VV ( ), canopy structure index ( ), HH-VV polarimetric coherence ( ), helicity of the third scattering mechanism (τ ), orientation angle of the first scattering mechanism ( ) and scattering type phase of the first mechanism ( ); among the different classifications, only the supervised (Wishart) and the rule-based discriminated the species, with overall accuracy of 75,04% and 87,18%, respectively; the stem volume was modeled using the following attributes: biomass index ( ), volumetric scattering ... (Complete abstract click electronic access below)

Resumo: O propósito deste trabalho foi avaliar o potencial dos dados PALSAR polarimétricos para discriminar e mapear espécies de macrófitas (vegetação aquática) de uma área alagável da Amazônia, a planície de inundação do Lago Grande de Monte Alegre, no estado do Pará. A coleta de dados foi realizada quase simultaneamente à aquisição dos dados de radar. Três principais espécies de macrófitas foram encontradas na área: Paspalum repens (PR), Hymenachne amplexicaulis (HA) e Paspalum elephantipes (PE). Variáveis morfológicas foram medidas em campo e usadas para derivar outras variáveis tais como a biomassa. Atributos foram gerados a partir da matriz de covariância [C] extraída da imagem ALOS/PALSAR em modo SLC (single look complex). Os atributos polarimétricos foram analisados para as três espécies e identificados aqueles capazes de discriminar as espécies. Foram aplicadas as seguintes abordagens de classificação: baseada em regras, baseada em modelos de decomposição (Decomposições de Freeman-Durden e Cloude-Pottier), baseada em estatística (Classificação supervisionada baseada na distância Wishart) e híbrida (Classificador Wishart com classes de entrada baseadas na decomposição de Cloude-Pottier). Finalmente, a variável morfológica "volume da haste" foi modelada por regressão múltipla em função de alguns atributos polarimétricos. Os resultados sugerem que a imagem polarimétrica banda L possui potencial para discriminar as espécies de macrófitas, sendo os principais atributos para isso sigma zero HH ( ), sigma zero HV ( ) e sigma zero VV ( ), índice de estrutura da copa ... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The purpose of this work was to evaluate the potential of fully polarimetric PALSAR data to discriminate and map macrophyte species in the Amazon floodplain, more specifically in the Monte Alegre Lake, in the state of Pará, Brazil. Fieldwork was carried out almost simultaneously to the radar acquisition. Three main species were found in the study area: Paspalum repens (PR), Hymenachne amplexicaulis (HA) and Paspalum elephantipes (PE). Macrophyte morphological variables were measured on the field and used to derive others variables, like the biomass. Attributes were calculated from the covariance matrix [C] derived from the SLC (single look complex) data. The polarimetric attributes were analyzed for the three species and it was identified that ones capable of discriminating them. The following classification approaches were applied: a rule-based classification, model-based classifications (Freeman-Durden and Cloude-Pottier), a statistical-based classification (supervised classification using Wishart distance measure) and a hybrid classification (Wishart classifier with the input classes based on the H/a plane). Finally, the morphological variable "stem volume" was modeled using multiple regression. The findings suggest that the fully polarimetric image has potential for discriminating plant species, being the main attributes sigma-nought HH ( ), sigma-nought HV ( ) and sigma-nought VV ( ), canopy structure index ( ), HH-VV polarimetric coherence ( ), helicity of the third scattering mechanism (τ ), orientation angle of the first scattering mechanism ( ) and scattering type phase of the first mechanism ( ); among the different classifications, only the supervised (Wishart) and the rule-based discriminated the species, with overall accuracy of 75,04% and 87,18%, respectively; the stem volume was modeled using the following attributes: biomass index ( ), volumetric scattering ... (Complete abstract click electronic access below) / Orientador: Nilton Nobuhiro Imai / Coorientador: José Cláudio Mura / Banca: Evlyn Marcia Leão de Moraes Novo / Banca: Thiago Sanna Freire Silva / Banca: João Roberto dos Santos / Banca: Vilma Mayumi Tachibana / Doutor

Submitted by Rubens Paes de Arruda Filho (rp_arruda@yahoo.com.br) on 2015-02-23T14:27:31Z No. of bitstreams: 1 Dissertação Rubens - Revisão Final V6.pdf: 1648807 bytes, checksum: 3f8fbe044fc4f9934e477662e1d9b540 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2015-02-23T22:58:43Z (GMT) No. of bitstreams: 1 Dissertação Rubens - Revisão Final V6.pdf: 1648807 bytes, checksum: 3f8fbe044fc4f9934e477662e1d9b540 (MD5) / Made available in DSpace on 2015-02-24T13:13:17Z (GMT). No. of bitstreams: 1 Dissertação Rubens - Revisão Final V6.pdf: 1648807 bytes, checksum: 3f8fbe044fc4f9934e477662e1d9b540 (MD5) Previous issue date: 2015-01-26 / This study aims to investigate the relationship between three specifics multiples (Price/Earnings, Price/Book Value and Price/Sales) and its determinants (growth, payout ratio, risk, ROE and Margin), according to the theory presented by Aswath Damodaran. To verify these relationships, two different econometric methodologies were used: The Multiple Linear Regression and the Panel Data Model. The data collected are from the companies listed in the Stock Exchange Index of São Paulo - iBovespa. The results obtained by both methods were not the same as in theory, because some of the determinants did not show the expected behavior, and also were not statistically significant. The main contribution of this study is the use of Panel Data methodology to obtain the results. / Esse trabalho tem como objetivo investigar a relação entre três múltiplos específicos (Preço/Lucro, Preço/Valor Patrimonial e Preço/Vendas) e seus determinantes (crescimento, payout ratio, risco, ROE e margem líquida), de acordo com a teoria apresentada por Aswath Damodaran. Para verificar essas relações, foram utilizadas duas metodologias econométricas distintas: A Regressão Linear Múltipla e o Modelo de Dados em Painel. Os dados coletados são referentes às empresas listadas no índice de ações da Bolsa de Valores de São Paulo – iBOVESPA. Os resultados apurados por ambos os métodos não foram os mesmos verificados na teoria, pois alguns dos determinantes não apresentaram o comportamento esperado, e também não foram estatisticamente significantes. A principal contribuição desse trabalho é a utilização da metodologia de Dados em Painel para obter os resultados.

CORRÊA, Denise Maria Moreira Chagas. Indicadores de gestão do TCU e o desempenho dos cursos no Enade : um estudo de cursos de graduação. 2013. 252 f. - Tese (doutorado) – Universidade Federal do Ceará, Faculdade de Educação, Programa de Pós-Graduação em Educação Brasileira, Fortaleza, 2013. / Submitted by Maria Josineide Góis (josineide@ufc.br) on 2013-09-30T16:21:12Z No. of bitstreams: 1 2013_Tese_DMMCCORREA.pdf: 3072879 bytes, checksum: 01a29643e401a2c31a291927a0bca64d (MD5) / Approved for entry into archive by Maria Josineide Góis(josineide@ufc.br) on 2013-09-30T16:22:51Z (GMT) No. of bitstreams: 1 2013_Tese_DMMCCORREA.pdf: 3072879 bytes, checksum: 01a29643e401a2c31a291927a0bca64d (MD5) / Made available in DSpace on 2013-09-30T16:22:51Z (GMT). No. of bitstreams: 1 2013_Tese_DMMCCORREA.pdf: 3072879 bytes, checksum: 01a29643e401a2c31a291927a0bca64d (MD5) Previous issue date: 2013 / Evaluation is a way to obtain feedback. The Audit Court (Tribunal de Contas da União – TCU) evaluates Federal Institutions of Higher Education (IFES)’ performances through nine management indicators and the Education and Culture Ministry (MEC) evaluates higher education institutions (IES)’ courses, among others indicators, through the courses Students National Survey (ENADE). Among various approaches on educational assessment, the CIPP evaluation model evaluates the institution in a systematic way, with the purpose of decision making, about four points of view: context, inputs, processes and products. This research aims at investigating the CIPP evaluation model perspective, if the TCU indicators management influence the courses ENADE performance. By this work objectives, it’s an explanatory research. By the problem approach, it’s quantitative because it employs multiple linear regression analysis to investigate the independent variables’ influence (indicators management TCU, per course) on the dependent variables (ENADE courses). As the techniques employed have to indirect documentation, including therein the literature and documents, as well as direct research, including therein the empirical research within the academic units FACED, FADIR and FEAAC, Federal University of Ceará (UFC) designed to test the research hypotheses. The results indicate that the courses object of analysis have different performances, however, the multiple regression analysis applied to the set of observations revealed that, among the nine TCU management indicators analyzed, only the gauge-equivalent employee per teacher-equivalent (FEPE) doesn’t influence ENADE outcomes, and the other indicators which influence ENADE outcomes, has four platforms CIPP model include variables that explain the behavior of the dependent variable. / Avaliar é uma forma de se obter feedback. O Tribunal de Contas da União (TCU) avalia as Instituições Federais de Ensino Superior (IFES) por meio de nove indicadores de gestão, e o Ministério da Educação e Cultura (MEC), dentre outros indicadores, avalia os cursos das Instituições de Ensino Superior (IES) por meio do Exame Nacional dos Estudantes (ENADE) dos cursos. Entre as abordagens sobre avaliação educacional, tem-se o modelo CIPP, o qual avalia a instituição de forma sistêmica, com vistas à tomada de decisão, sob quatro óticas: contexto, insumos, processos e produtos. Esta pesquisa tem como objetivo geral investigar, sob a perspectiva do modelo CIPP de avaliação, se os indicadores de gestão do TCU influenciam o desempenho dos cursos no ENADE. Portanto, quanto aos objetivos do trabalho, a pesquisa é explicativa. Quanto à abordagem do problema, é quantitativa, porque se utiliza de análise de regressão linear múltipla para investigar a influência das variáveis independentes (indicadores de gestão do TCU) sobre a variável dependente (ENADE dos cursos). Quanto às técnicas empregadas tem-se a documentação indireta, aí incluída a pesquisa bibliográfica e documental, bem como a pesquisa direta, aí incluída a pesquisa empírica, no âmbito das unidades acadêmicas da Faculdade de Educação (FACED), Faculdade de Direito (FADIR) e Faculdade de Economia, Administração, Atuária e Contabilidade (FEAAC) destinada ao teste das hipóteses da pesquisa. Os resultados indicam que os cursos analisados possuem desempenhos diferentes, entretanto, a análise de regressão múltipla aplicável ao conjunto de observações revelou que, entre os nove indicadores de gestão analisados, apenas o indicador funcionário-equivalente por professor-equivalente (FEPE) não influencia o resultado do ENADE e os demais indicadores do TCU que influenciam o resultado do ENADE se inserem nas quatro plataformas do modelo CIPP.

Apesar da incerteza a respeito dos efeitos de alguns marcadores fisiológicos e biomecânicos durante a corrida em plano inclinado (CPI), em comparação com a corrida em plano horizontal (CPH), variáveis fisiológicas tais como o consumo máximo de Oxigênio (VO2máx), a frequência cardíaca (FC) e a concentração de lactato sanguíneo apresentam maiores valores durante a CPI (aclive) em comparação com a CPH, implicando em uma maior carga mecânica nos músculos de membros inferiores. O presente estudo investigou o comportamento de variáveis fisiológicas e biomecânicas preditoras do desempenho da corrida de longa-distância realizada nos planos horizontal (0%) e inclinado (7%). Vinte corredores do sexo masculino (idade: 26,3 ± 6,7anos; massa corporal: 74,1 ± 9,2kg; estatura: 175 ± 0,05m; gordura corporal: 8,0 ± 2,8%) foram submetidos a dois testes incrementais e dois testes de Economia de Corrida a 10 km.h-1, todos em esteira rolante a 0% e 7% de inclinação, para a determinação do VO2máx, da velocidade máxima (pico) de corrida (vVO2máx), dos limiares ventilatórios (LVs), da FC submáxima, do consumo submáximo de oxigênio (ECO) e da magnitude de variáveis espaço-temporais da técnica de corrida, precedidos de um teste de força máxima (em leg press) e duas provas simuladas de 5.000 m em pista (0 %) e em plano inclinado (7%). Foi feita análise descritiva e aplicados os testes de Normalidade, Correlação Produto Momento de Pearson e Regressão Linear Múltipla, todos com α de 0,05. Verificaram-se fortes relações das variáveis fisiológicas vVO2máx (- 85,55%), 1o LV (- 7,42%), 2o LV (- 0,06%) e FC de ECO (6,92%) com o desempenho para a CPH, sendo o coeficiente de determinação do modelo de 80 %. Para a situação de CPI as variáveis fisiológicas 2o LV (16,70%), vVO2máx (72,30%) e FC de ECO (11,00%) foram as que apresentaram maiores relações com o desempenho, sendo o coeficiente de determinação do modelo correspondente a 69%. Para ambas as situações, as variáveis fisiológicas apresentaram maiores associações com o desempenho em comparação com as variáveis biomecânicas adotadas no presente estudo. Dessa maneira, conclui-se que o desempenho de corridas de longa-distância (i. e., 5.000 m), realizadas em plano horizontal e/ou inclinado, pode ser melhor predito considerando-se o comportamento de variáveis fisiológicas tais como a vVO2máx. / Despite the uncertainty about the effects of some physiological and biomechanical markers during the slope running (SR) compared with running in the horizontal plane (PR), physiological variables such as maximal oxygen uptake (VO2max), heart rate (HR) and blood lactate concentration have higher values for the SR (slope) compared to the PR, resulting in a greater mechanical load on the muscles of the lower limbs. The present study investigated the behavior of physiological and biomechanical performance predictors of long-distance race held in horizontal (0%) and inclined (7%) planes. Twenty male runners (age: 26.0 ± 6.7 years; body mass: 74.1 ± 0.0 kg; height: 175 ± 0.05 m, body fat: 8.0 ± 2.8%) performed two incremental maximal tests and two running economy tests at 10 km h-1, all on a treadmill at 0% and 7% gradient, for determining the VO2max, maximum speed (peak) race (vVO2max), ventilatory threshold (VTs), submaximal heart rate (HR), submaximal oxygen consumption (ECO), and spatiotemporal variables of running technique, preceded by a maximum force test (leg press) and two tests simulated 5,000 m on the track (0%) and slope (7%). We carried out descriptive analysis and applied the Normality tests, Correlation Product Moment of Pearson and Multiple Linear Regression, all with 0.05 α. There were strong relationships of physiological variables vVO2max (- 85.55%), 1 (LV - 7.42%), 2 (LV - 0.06%) and HR of ECO (6.92%) with the performance for PR and the coefficient of determination of 80% model. For the SR situation physiological variables second TV (16.70%), vVO2max (72.30%) and HR of ECO (11.00%) showed the highest ratios with the performance, and the determination of the corresponding model coefficient to 69%. For both situations, physiological variables showed stronger associations with the performance compared to the biomechanical variables used in this study. Thus, it is concluded that the performance of long-distance running (i. e., 5.000 m) held in horizontal and / or inclined plane, may be better predicted by considering the behavior of physiological variables such as vVO2max.

This dissertation thesis deals with the analysis of the quality of accounting data needed for company management and decision-making processes. The main objective of this thesis is to evaluate accounting data quality according to selected criteria which causally affect this quality. The focus is placed on the proposal of a model suitable for evaluation of accounting data quality for management purposes. The author focused on the issue of the quality of accounting data, the determination of criteria negatively influencing this quality and their impact on company management. Particular criteria were determined for both financial and managerial accounting, as a basic source of information for value management. The next step was to conduct procedures for calculating the weights of the particular criteria and to create evaluation models of accounting data quality. Based on the model of the quality of financial accounting, a multiple regression analysis was applied together with a stepwise analysis in order to determine a relationship between the accounting data quality and selected financial indicators. In the context of management accounting, the work analysed to what extent Czech companies use management accounting and what knowledge company managers possess in this field. After the evaluation of the conducted analyses, an implementation guide of management accounting for small and medium-sized enterprises was created, which is included in the appendix of this thesis.

The scarce resources of public health makes the administrator manage the destination of resources, aiming to rationalize and optimize its collection, in order to improve the assistance to patients because the hospital is a public institution and does not get profits but promotes the community well-being. Thus, the hospital infection is acquired after the patient comes to the hospital of after he goes home and might be associated with his staying in hospital or with hospital procedures. This cost must be avoided. Once the complete eradication is not impossible, it is necessary to analyze and to control the monthly cost of the main antibiotics used for its treatment so that there is enough knowledge to foresee the resource collection to buy them. In this context, the main reason of this research is to carry out a forecast of the monthly cost and of the resource collection needed to purchase those medicine used in the treatment of hospital infections at the University Hospital of Santa Maria. To do so, a methodology for forecast by dynamic and multiple linear regressions was used. They were combined with to a multivariate technique by principal components. The technique of principal components was used to eliminate the multiple linearity existing among the original variants so, the resulting principal components were used as variables in the construction of the model of multiple linear regression and of dynamic regression. Therefore, these methodologies are applied to a case study of public health, in order to foresee and to conclude about which model is more suitable to forecast the monthly cost of antibiotics in hospital infections. The results obtained from the two models were considered satisfactory but the model of dynamic regression was chosen to be more suitable because it presented a mean absolute percentage error (MAPE). Finally, the findings might be a managerial tool for hospital administration when they offer subsides for the budget of planning and of the resource finances, especially in a time when resources are globally scarce, making health even more expensive. / Os escassos recursos da saúde pública impõem ao administrador gerenciar a destinação dos recursos buscando racionalizar e otimizar sua alocação, permitindo, desta forma, melhorar o atendimento aos pacientes, pois o hospital, sendo uma entidade pública, não tem por objetivo o lucro, mas sim promover o bem estar da comunidade. Com isso, a infecção hospitalar que é adquirida após a internação do paciente e se manifesta durante a internação ou mesmo após a alta, podendo ser relacionada com a internação ou procedimentos hospitalares, deve ser evitada. Uma vez que sua total erradicação não é possível, se faz necessário analisar e controlar o custo mensal dos principais antibióticos utilizados no seu tratamento a fim de se ter embasamento suficiente para prever a alocação de recursos para sua aquisição. Nesse contexto, o principal objetivo desta pesquisa é realizar a previsão do custo mensal e de alocação de recursos necessários para aquisição de medicamentos utilizados no tratamento de infecções hospitalares no Hospital Universitário de Santa Maria. Para isso, utilizou-se a metodologia de previsão por regressão linear múltipla e de regressão dinâmica combinada com a técnica multivariada de componentes principais que foi utilizada para eliminar a multicolinearidade existente entre as variáveis originais. Com isso, as componentes principais resultantes foram utilizadas como variáveis independentes na construção do modelo de regressão linear múltipla e de regressão dinâmica. Portanto, essas metodologias são aplicadas a um estudo de caso na saúde pública, a fim de fazer previsões e tirar conclusões a respeito de qual modelo é mais adequado para realizar a previsão do custo mensal dos antibióticos em infecções hospitalares. Os resultados obtidos nos dois modelos foram considerados satisfatórios, mas foi escolhido, como modelo mais adequado para realizar as previsões, o modelo de regressão dinâmica, porque apresentou o menor erro percentual absoluto médio (MAPE). Por fim, as previsões encontradas, podem se constituir em uma ferramenta gerencial para a administração hospitalar ao fornecer subsídios para o planejamento orçamentário e financeiro dos recursos, especialmente em uma época em que há escassez de recursos em escala global, com reflexos muito intensos nos custos da saúde.