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Eliciação, especificação e validação de requisitos de software com stakeholders surdos utilizando língua de sinais / Elicitation, specification and validation of software requirements with deaf stakeholders using sign languageSilva, Antônio Carlos de Freitas 16 August 2017 (has links)
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Previous issue date: 2017-08-16 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / About 5% of worldwide population is deaf, and for this reason Sign Language (SL) is their
natural language. The LS is not limited to communication, it is also important for learning,
access to information, cultural and social interactions. A Systematic Literature Review
(SR) in order to identify the papers in Software Engineering with deafs. The results of SR
presents a gap in Requirements Engineering with deaf stakeholders. This work presents a
approach the process for Requirements Engineering with deaf stakeholders using SL, your
natural language. In development of this paper, a research group was created, containing
researchers of Instituto de Informática (INF/UFG) and Faculdade de Letras (FL/UFG).
This group counted with Sign Language Traders and Interpreters (TILS) and a deaf deaf
teacher. The study case was a software to manage the tickets of TILS in UFG, the name
is Central dos Intérpretes. / Cerca de 5% da população mundial é surda. Os surdos têm como língua natural a Língua
de Sinais (LS). A LS não é limitada somente a comunicação, sendo também importante
para a educação, acesso a informação, interação cultural e social. Foi realizada uma
Revisão Sistemática da Literatura (RS) em busca de trabalhos de Engenharia de Software
voltados para surdos. Os resultados dessa RS apresentam uma lacuna na Engenharia
de Requisitos quando tratado com stakeholders surdos. Este trabalho apresenta uma
abordagem para um processo de Engenharia de Requisitos com stakeholders surdos
por meio da LS. Durante o desenvolvimento do trabalho um grupo de pesquisa foi
formado entre pesquisadores do Instituto de Informática (INF/UFG) e Faculdade de
Letras (FL/UFG). Este grupo conta com Tradutores e Intérpretes de Língua de Sinais
(TILS) e uma professora surda. Com alvo foi definido um sistema para gerir as demandas
dos TILS no âmbito da UFG, intitulado Central dos Intérpretes, pois era algo tangível
para todos os envolvidos.
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Níveis e fontes de metionina na nutrição de frangos de corte / Levels and sources of methionine in broiler nutritionCarvalho, Genilson Bezerra de 20 March 2017 (has links)
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Previous issue date: 2017-03-20 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Methionine is an essential amino acid and the first limiting factor in broiler feed.
Knowing the bioefficacy of methionine sources and the nutritional requirements of
methionine + cystine, as well as their effects on broilers in the different stages and
conditions of breeding, is necessary. The objective of this study was to determine the
relative bioefficacy of the dietary source of methionine hydroxy analogue calcium salt
(MHA-Ca), compared to DL-methionine (DL-met) and methionine + cystine
requirement (M + C). Its effect on blood parameters and bed quality in the initial and
growth stages of broiler chickens. For this, two experiments (I and II), in the 1 to 21
days and 22 to 42 days of age phases, were performed using a total of 3528 male, oneday-old
broilers of the lineage (Cobb-500). In the experiment I, 1728 birds distributed in
9 treatments - (basal diet - without methionine, and four levels of methionine (6
replicates / 32 birds) were used in order to determine the bioefficacy of MHA-Ca
compared to DL-Met In the experiment II, in order to determine the Met + Cis
requirement, as well as its effect on blood parameters and bed quality, 1800 birds were
used in 5 treatments (6 replicates / 30 birds), of which 900 (MHA-Ca, DL-Met) and
(DL-Met), respectively, were used in experiments I and II, respectively, in the initial
phase and the rest in the growth phase. The mean bioavailability for MHA-Ca for
weight gain and feed conversion was 65% and 22% in the 1 to 21 days phase, and 41%
and 58% in the 22 to 42 days phase. Of digestible M + C requirement, estimated for the
1 to 21 and 22 to 42 days of age, was 0.764 and 0.716% corresponding to a Met + Cys /
lysine ratio of 64% and 68%, respectively. The levels of Met + Cys influenced in some
blood parameters (hemoglobin, heterophilic ratio: lymphocytes and monocytes, total
leukocytes, hemocytes and hematocrits, uric acid, albumin, PST, total LDL cholesterol
and TG) and bed quality And excreted nitrogen) of broiler chickens. / A metionina é um aminoácido essencial e o primeiro limitante na alimentação de
frangos de corte. Conhecer a bioeficácia das fontes de metionina e as exigências
nutricionais de metionina+cistina, assim como, o seus efeitos em frangos de corte nas
diferentes fases e condições de criações, faz-se necessário. Assim objetivou-se
determinar a bioeficácia relativa da fonte dietética de metionina hidroxi-análoga sal de
cálcio (MHA- Ca), em comparação a DL-Metionina (DL-met) e a exigência de
metionina+cistina (Met+Cis), e também, seu efeito nos parâmetros sanguíneos e
qualidade de cama nas fases inicial e de crescimento de frangos de corte. Para isso,
foram realizados dois experimentos (I e II), nas fases de 1 a 21 dias e 22 a 42 dias de
idade, utilizando, no total, 3528 pintos de um dia, machos, da linhagem (Cobb-500). No
experimento I, com a finalidade de determinar a bioeficácia da MHA-Ca em
comparação com a DL-Met, foram utilizadas 1728 aves distribuídas em nove
tratamentos – (dieta basal – sem metionina sintética, e quatro níveis de metionina (seis
repetições/32 aves). No experimento II, com a finalidade de determinar a exigência de
Met+Cis, assim como, o seu efeito nos parâmetros sanguíneos e na qualidade de cama,
foram utilizadas 1800 aves distribuídas em cincos tratamentos (seis repetições/30 aves)
sendo 900 na fase inicial e o restante na fase de crescimento. Em ambos os
experimentos utilizou-se o delineamento inteiramente casualizado. Para os
experimentos I e II, as fontes de metionina (MHA-Ca, DL-Met) e (DL-Met),
respectivamente, foram suplementadas numa dieta basal. As médias de bioeficácia para
MHA-Ca para ganho de peso e conversão alimentar foram 65% e 22% na fase de 1 a 21
dias, e 41% e 58% na fase de 22 a 42 dias. O valor de exigência de Met+Cis digestível
estimado para a fase de 1 a 21 e de 22 a 42 dias de idade, foi de 0,764 e 0,716%
correspondente a uma relação Met+Cis/ Lisina de 64% e 68%, respectivamente. Os
níveis de Met+Cis influenciaram os parâmetros sanguíneos (hemoglobina, relação
heterófilo: linfócitos, monócitos, leucócitos totais, hemácia e hematócritos; ácido úrico,
albumina, PST, colesterol total LDL e TG) e de qualidade de cama (pH, umidade e
nitrogênio excretado) de frangos de corte.
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Evapotranspiração máxima da cana de açúcar estimada pelo algoritimo SAFER / Potential evapotranspiration of sugarcane crop estimated by SAFER algorithmMussi, Rodolfo Fernandes 15 March 2017 (has links)
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Previous issue date: 2017-03-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Sugarcane is the main irrigated crop in Brazil (more than 25% of all irrigated areas in the country),
requiring cumulative rainfall during its 1,000 mm year-1 cycle. Thus, evapotranspiration is a
fundamental information for planning, hydro-hydraulic design, water management along the cycle
and management of water resources for culture. Irrigation planning based on empirical values of
the crop coefficient (Kc) can increase production costs, reduce product quality and yield. The use
of remote sensing associated with orbital images and algorithms, aid in the estimation of
evapotranspiration when combined with physical models. The SAFER is a simplified algorithm
when compared to the others that are also used to determine the current evapotranspiration of the
crop, since it is based on the Penman-Monteith equation to obtain the evapotranspiration, being this
factor the main one to choose this algorithm for its use . In this way, the objective of this study was
to determine the evapotranspiration of the sugarcane crop (first cycle), as well as the respective
crop coefficients (Kc) for the region of the São Patrício Valley in Goiás, by energy balance (Using
the remote sensing allied to the SAFER algorithm) and water balance (monitoring the atmosphere
and water in the soil). Thus, this study had the objective of estimating crop evapotranspiration
(ETa) of the variety IAC 91-1099 of sugarcane by the SAFER (Simple Algorithm for
Evapotranspiration Retrieving) energy balance model using images from Landsat 8 OLI / TIRS,
and comparison with soil water balance method (ETBHS) using soil moisture sensors (EC-5) and
reference evapotranspiration (ETo Penman-Monteith). The study was carried out at Esplanada
Farm, in Goianésia / Goiás, from June / 2015 to July / 2016, in medium texture soil with
conventional tillage and transplanting of seedlings in irrigated areas of 100 ha (central pivot). In
addition, plant height, stem diameter, leaf temperature, yield and juice quality were monitored. The
water status of the soil and the plant revealed that there was no water deficit during the cycle of
398 days. The results also showed that for the estimation of sugarcane evapotranspiration the
SAFER method overestimated the ETBHS in 22.89%. Despite of the ETa estimated by the SAFER
method to present a significant correlation with the water balance method (R2 = 0.7778), other
studies must be conducted before being recommended for estimation of sugarcane ETa in the
region. / A cana-de-açúcar é a principal cultura irrigada no Brasil (mais de 25% de toda área irrigada
no país), necessitando de uma precipitação acumulada durante seu ciclo de 1.000 mm ano-1.
Assim, a evapotranspiração é uma informação fundamental para se realizar o planejamento, o
projeto hídráulico, o manejo da água ao longo do ciclo e a gestão dos recursos hídricos para
cultura. O planejamento de irrigação baseado em valores empíricos do coeficiente de cultivo
(Kc) pode aumentar os custos de produção, reduzir a qualidade do produto e o rendimento. O
uso do sensoriamento remoto associado com imagens orbitais e algoritimos, auxiliam na
estimativa da evapotranspiração quando aliado a modelos físicos. O SAFER é um algoritimo
simplificado quando comparado com os outros que também são utilizados para determinar
evapotranspiração atual da cultura, pois ele é baseado na equação de Penman-Monteith para
obter a evapotranspiração, sendo esse fator o principal para a escolha deste algoritmo para
sua utilização. Dessa maneira, o objetivo deste estudo foi determinar a evapotranspiração da cultura da cana-de-açúcar (primeiro ciclo), bem como os respectivos coeficientes de cultura
(Kc) para a região do Vale do São Patrício em Goiás, por balanço de energia (utilizando o
sensoriamento remoto aliado ao algoritimo SAFER) e por balanço hídrico (monitorando a
atmosféra e a água no solo). Assim, este estudo teve o objetivo de estimar a
evapotranspiração atual da cultura (ETa) da variedade IAC 91-1099 de cana-de-açúcar pelo
modelo de balanço de energia SAFER (Simple Algorithm for Evapotranspiration Retrieving)
utilizando imagens do satélite Landsat 8 OLI/TIRS, e comparação com método de balanço de
água no solo utilizando sensores de umidade do solo (EC-5) e evapotranspiração de referência
(ETo Penman-Monteith). O estudo foi realizado na Fazenda Esplanada, no município de
Goianésia/Go, no período de Junho/2015 a Julho/2016, em solo de textura média com
preparo convencional e transplantio de mudas em are irrigada por pivô central de 100 ha
(manejo de irrigação plena). Além disso, foi monitorado altura de planta, diâmetro de colmo,
temperatura foliar, produtividade e qualidade de caldo. O status hídrico do solo e da planta
revelaram que não ocorreu déficit hídrico ao longo do ciclo de 398 dias. Os resultados
mostraram ainda, que para estimativa da evapotranspiração de cana-de-açúcar o método
SAFER superestimou o ETBHS em 22,89 %. E apesar da ETa estimada pelo método do SAFER
apresentar significante correlação com o método de balanço hídrico (R2 = 0,7784), outros
estudos precisam ser conduzidos antes de ser recomendado para estimativa da ETa da canade-
açúcar na região.
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Lisina para frangos de corte de crescimento lento criados em sistema de semiconfinamento / Lysine for broiler chickens reared in slow-growth raised in a free-range system.Nascimento, Eduardo Souza do 19 September 2008 (has links)
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Previous issue date: 2008-09-19 / The experiment aimed to analyse the effects of the level of lysine in the ration on
performance, carcass characteristics and economic indicators of broilers raised in a free-range
system in the periods ranging 35 to 70 and from 35 to 84 days age. The experimental design
was the completely randomised with five tretments and four repetitions of 15 broilers each.
The treatments were constituted of the values of 0.680; 0.840; 1.000; 1.160 and 1.320% of
total of lysine in the ration (0.586; 0.746; 0.906; 1.066 and 1.226% of digestible lysine). In the
period form 35 to 70 days age the levels of lysine influenced the final live weight of the
broilers and it was estimated the level in 1.130% which would afford the best final live weight
(2630g). The level of 1.135% of lysine in the ration would result in a bigger gain of weight
(1641g). The broilers presented a linear growth in the ration consumption and linear reduction
in the efficiency of of lysine utilization with the increase of the lysine levels in the ration. It
was estimated a value of 1.046% of total lysine (0,952% of diestible lysine) which would
result in a best feed: gain ratio (2.98). In the period from 35 to 84 days age the following
values were estimated: 1.189% of total lysine (1.095% of diestible lysine) to bigger live
weight (3211g), 1.196% of total lysine (1.102% of diestible lysine) to bigger gain of weight
(2220g) and 1.078% of total lysine (0.984% of diestible lysine) to best feed: gain ratio
(3,28).The increasing levels of lysine in the ration resulted in a linear increase in the ingestion
of lysine and linear reduction in the efficiency lysine utilization. In relation to the carcass
characteristics of broilers slaughtered at 70 days age, quadractic effects on the live weight
after fasting and on the absolute weight of the hot carcass, abdominal fat, breast,
thigh+drumstick and wing were observed. The studied levels of lysine influenced quadracticly
the yield of breast and back and the relative weight of abdominal fat and gizzard. The levels
of lysine influenced quadracticly the breast and back yield and the relative weight of the
abdominal fat and gizzard. Linear increases in the absolute weight of the back, heart, liver,
cecos and feet and linear reduction in the absolute weight of the proventricle and in the
relative weight of the small intestine were observed. In the period from 35 to 84 days age
quadractic effects on the absolute weight of the hot carcass, carcass yield, breast
thigh+drumstick and back, in the heart and in the small intestine were observed. Linear
increases in the live weight after fasting, in the absolute weight of the wing and liver, in the
breast and thigh+drumstick and a linear reduction in the relative weight of the proventricle
were observed. The levels of lysine did not influenced the other studied parameters. It was
estimated that the ration with the level of 1.160% of total lysine (1.066% of digestible lysine)
determined the biggest rate of the gross margin average by liver weight and of the gross
margin average by weight gain in both studied periods. After 35 days age it is recomended to
the male broilers of slow growing raised in a free-range system ration with 1.135% of total
lysine (1.041% of digestible lysine) and with 1.196% of total lysine (1.102% of digestible
lysine) respectively, to the slaughter at 70 and at 84 days age. / O experimento teve como objetivos avaliar os efeitos do n?vel de lisina na ra??o sobre o
desempenho, caracter?stica de carca?a e indicadores econ?micos de frangos de corte machos
de crescimento lento, criados em semiconfinamento, nos per?odos de 35 a 70 e 35 a 84 dias de
idade. Foi adotado o delineamento inteiramente casualizado com cinco tratamentos e quatro
repeti??es de 15 aves cada. Os tratamentos foram constitu?dos pelos valores de 0,680; 0,840;
1,000; 1,160 e 1,320% de lisina total na ra??o (0,586; 0,746; 0,906; 1,066 e 1,226% de lisina
digest?vel). No per?odo de 35 a 70 dias de idade, os n?veis de lisina influenciaram no peso
vivo final dos frangos sendo estimado o n?vel de 1,130% de lisina total que proporcionaria o
melhor peso vivo (2630g). Para o ganho de peso o n?vel de 1,135% de lisina total na ra??o
resultaria no maior ganho de peso (1641g). Os frangos apresentaram aumento linear no
consumo de ra??o e redu??o linear na efici?ncia de utiliza??o de lisina com o aumento dos
n?veis de lisina na ra??o. Para convers?o alimentar foi estimado em 1,046% lisina total
(0,952% de lisina digest?vel) o valor que proporcionaria a melhor convers?o alimentar (2,98).
No per?odo de 35 a 84 dias de idade foram estimados os seguintes valores de: 1,189% de
lisina total (1,095 de lisina digest?vel) para maior peso vivo (3211g), 1,196% de lisina total
(1,102% de lisina digest?vel) para maior ganho de peso (2220g) e 1,078% de lisina total
(0,984 de lisina digest?vel) para melhor convers?o alimentar (3,28). Os n?veis crescentes de
lisina nas ra??es resultaram em aumento linear na ingest?o de lisina e em redu??o linear na
efici?ncia de utiliza??o de lisina. Quanto ?s caracter?sticas de carca?a de frangos abatidos aos
70 dias de idade, foram observados efeitos quadr?ticos sobre o peso vivo p?s o jejum e nos
pesos absolutos da carca?a quente, da gordura abdominal, do peito, coxa+sobrecoxa e asa. Os
n?veis de lisina pesquisados influenciaram de forma quadr?tica no rendimento do peito e
dorso e nos pesos relativos da gordura abdominal e da moela. Foram observados aumentos
lineares nos pesos absolutos do dorso, cora??o, f?gado, cecos e p?s e redu??es lineares nos
pesos absolutos do proventr?culo e nos pesos relativos do proventr?culo e intestino delgado.
No per?odo de 35 a 84 dias de idade, foram observados efeitos quadr?ticos sobre o peso
absoluto da carca?a quente, rendimento de carca?a, no peito, coxa+sobrecoxa e dorso, no
cora??o e no intestino delgado. Foram observados aumentos lineares no peso vivo p?s-jejum,
nos pesos absolutos da asa e f?gado, nos rendimentos de peito e coxa+sobrecoxa e uma
redu??o linear no peso relativo do proventr?culo. Os n?veis de lisina n?o influenciaram os
demais par?metros estudados. Foi estimado que a ra??o com o n?vel de 1,160% de lisina total
(1,066% de lisina digest?vel) determinou os maiores ?ndices de margem bruta m?dia por vivo
e de margem bruta m?dia por ganho de peso, nos dois per?odos estudados. Para frangos de
corte machos de crescimento lento e criados em semiconfinamento, recomenda-se ? partir dos
35 dias de idade, ra??o com 1,135% de lisina total (1,041% de lisina digest?vel) e com
1,196% de lisina total (1,102% de lisina digest?vel), respectivamente, para o abate aos 70 e
aos 84 dias de idade.
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Níveis de proteína bruta para codornas de corte / Crude protein levels for meat quaisCarlos Eduardo Bellinghausen Merseguel 14 July 2015 (has links)
A determinação e a atualização das exigências nutricionais são condições fundamentais na nutrição para codornas de corte. Portanto, o objetivo deste trabalho foi avaliar cinco níveis proteicos considerando o sexo de codornas europeias sobre o desempenho zootécnico e sobre as características de carcaça. As aves foram distribuídas num delineamento inteiramente casualizado com arranjo de tratamentos com esquema fatorial 5×2, com cinco níveis proteicos para machos e fêmeas. Foram realizados dois experimentos. O primeiro compreendeu a fase inicial de criação, de 1 a 21 dias. Nessa fase, os níveis proteicos foram: 20,0, 22,5, 25,0, 27,5 e 30,0%, com seis repetições e 30 aves por unidade experimental. No segundo experimento foi avaliada a fase final, de 22 a 45 dias. Os níveis de proteína nessa segunda fase foram: 17,5, 19,5, 22,0, 24,5 e 27,0%, com seis repetições de 27 aves por unidade experimental. Ao final da avaliação de desempenho do segundo experimento, 24 machos e 24 fêmeas de cada tratamento, totalizando 240 aves, foram abatidas para a determinação das características de carcaça. No primeiro experimento (1 a 21 dias), não houve interação, com exceção da conversão alimentar aos sete dias, que foi mais baixa nas fêmeas. Observou-se que as codornas possuem alta exigência de proteína bruta, situada entre 25 e 30%. Ainda sobre a fase inicial, foi verificado que as fêmeas apresentam melhor conversão alimentar de 1 a 7 e 1 a 14 dias. No segundo experimento (22 a 45 dias), não houve interação dos fatores. Verificou-se efeito dos níveis proteicos sobre o desempenho das codornas, com exceção do período de 22 a 28 dias, em que o ganho de peso aumentou e a conversão alimentar melhorou linearmente com o acréscimo de proteína na dieta. As fêmeas nessa fase apresentaram desempenho superior em todas as variáveis estudadas. No entanto, o rendimento de carcaça quente e fria e rendimento de dorso foi maior nos machos. As fêmeas tiveram maior rendimento de peito e moela. Os rendimentos de coração e fígado apresentaram interação. Como conclusão, os níveis proteicos são determinantes na fase inicial para que as codornas apresentem bons índices de desempenho. Já na fase de terminação, o sexo das aves é determinante. Apesar dos machos terem maior rendimento de carcaça, as fêmeas possuem maior rendimento de peito / The determination and the update of the nutritional requirements are fundamental nutrition for meat quails. Therefore, the aim of this study was five protein levels considering the sex of European quail on the performance and on carcass characteristics. Birds were distributed in a completely randomized design with treatments arranged in a factorial 5 x 2, with five protein levels for males and females. Two experiments were conducted. The first comprised the initial stage of creation, from 1 to 21 days. At this stage, the protein levels were 20.0, 22.5, 25.0, 27.5 and 30.0%, with six replicates of 30 birds each. In the second experiment evaluated the final phase of 22 to 45 days. Protein levels in this second phase were: 17.5, 19.5, 22.0, 24.5 and 27.0%, with six replications of 27 birds each. At the end of the performance evaluation of the second experiment, 24 males and 24 females from each treatment, totaling 240 birds were slaughtered for determination of carcass traits. In the first experiment (1 to 21 days), no interaction with the exception of feed conversion seven days, which was lower in females. It was observed that birds have high requirement of crude protein, between 25 and 30%. Still on the initial phase, it was observed that females have better feed conversion of 1 to 7 and 1 to 14 days. In the second experiment (22-45 days), there was no interaction of factors. There was effect of protein levels on the performance of quails, except for the period 22-28 days, in which weight gain and increased feed conversion improved linearly with the addition of protein in the diet. Females at this stage were superior in all the variables studied. However, the yield of hot and cold carcass and back yield was higher in males. Females had higher yield of breast and gizzard. The heart and liver income showed interaction. In conclusion, the protein levels are crucial in the initial stage to quails present good performance levels. In the finishing phase, the sex of birds is crucial. Although males have greater carcass yield, females have higher breast yield
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Effekterna av revisionspliktens avskaffande på skattefel : En studie ur Skatteverkets perspektivTörnlund, Therese, Hosseini, Reihanna January 2015 (has links)
Avskaffandet av revisionsplikten för mindre aktiebolag trädde i kraft år 2010. Både positiva och negativa åsikter gällande denna lag har förekommit sedan avskaffandet trädde i kraft. En fördel är att mindre aktiebolag kan undgå kostnader för revisionsarvodet. En nackdel är att risken för skattefel och andra bokföringsfel kan öka om företagen väljer bort revision och detkan i sin tur leda till ökade kostnader i form av skattetillägg om Skatteverket gör en kontroll. I värsta fall kan det även leda till näringsförbud om de små aktiebolagen inte följer lagar och regler gällande skatter och andra avgifter. Skattefel kan vara avsiktliga och oavsiktliga och dessa fel har stor påverkan på företagets intressenter. Skatteverket anses vara en primär intressent för företaget eftersom denna myndighet kan ha stor påverkan på företagetsfortlevnad.Det övergripande syftet med studien är att beskriva och analysera om revisionspliktens avskaffande påverkat förekomsten av skattefel ur Skatteverkets perspektiv, om skattefelen påverkats av redovisningskonsultens roll, om det finns några branscher som är särskiltdrabbade samt vad myndigheten gör för att motverka uppkomsten av skattefel. För att uppfylla syftet har en kvalitativ studie genomförts i form av intervjuer med anställda inom myndigheten. Med stöd av den teoretiska referensramen och informationen från intervjuerna analyserades resultatet, vilket i sin tur lade grund för slutsatsen. Resultatet av denna studie visar bland annat att revisionspliktens avskaffande har påverkat förekomsten av skattefel och Skatteverkets personal upplever att kvaliteten på årsredovisningarna försämrats. Studiens slutsats belyser att Skatteverket som en intressent har påverkats av revisionspliktens avskaffande och i samband med detta har myndigheten utökat sina insatser och kontroller.Skatteverket kan med hjälp av de revideringar som utförs se att andelen skattefel är större hos nystartade företag, vilket kan bero på okunskap. Det förekommer även mer fel i branscher med omfattande kontanthantering. / The abolition of the audit requirement for small limited companies entered into force in 2010. Positive and negative opinions regarding this law have occurred since the abolition took effect. An advantage is that smaller companies can escape the cost of the audit fee. A disadvantage is that the risk of tax errors and other accounting errors increases as companies opt-out audit and this can in turn lead to increased costs in the form of additional tax if the tax office makes a check. In the worst cases, it can even lead to disqualification if the small company does not follow the laws and rules applicable to taxes and other fees. Tax errors can be intentional or unintentional and these errors have a major impact on the company’sstakeholders. The tax office is considered to be a primary stakeholder for the company because this authority can have a significant impact on the continuity of its business activities. The overall objective of the study is to describe and analyze if and how the audit duty elimination impacted on the incidence of tax errors from the Swedish Tax Agency perspective, and authority what it does to counteract the emergence of tax errors. In order to meet the aim a qualitative study has been carried out in the form of interviews with employees of the authority. On the basis of the theoretical framework, the information from theinterviews was analyzed which in turn laid the basis for the conclusions. The study’s conclusions highlight that the tax agency as a stakeholder has been affected by the abolition of the audit obligation and in connection with this, the agency increased its actions and controls. The results of this study further show that the audit abolition has affected the incidence of tax errors, and the quality of the financial statements has deteriorated. The Swedish Tax Agency has from the outcome audits found that the proportion of the tax errorsis greater in start-ups, which may be due to ignorance. There are also more errors in industries with extensive cash handling.
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Indicator-based Policy Compliance of Business ProcessesShamsaei, Azalia January 2012 (has links)
Background: Business process compliance management has recently attracted a lot of attention in both business and academia as it enables organizations to not only control and monitor their business processes from a legal point of view but also to avoid financial penalties and undesirable consequences to their reputation.
Objective: This thesis aims to provide a framework that would enable organizations to:
1- Discover business processes that violate regulations, laws and policies;
2- Discover the importance level of business processes based on the organization’s goals;
3- Determine the impact of compliance-related process modifications on business goals, including conflicting goals between stakeholders, and on policies; and
4- Enable organizations to measure the level of business process compliance for one or multiple policies.
Methodology: A systematic literature review in the area of goal-oriented business process compliance management and measurement has been conducted, which showed that balancing legal compliance obligations with business objectives remains a difficult challenge. A new Indicator-based Policy Compliance Framework (IPCF), which combines policy and rule models together with models capturing business goals (with their relative importance to the organization) and business processes, has been proposed. This framework builds on the User Requirements Notation (URN), which is the first international standard to combine goal modeling with scenario modeling. The intents and objectives of policies have been modeled, as well as the goals and business processes of organizations, and indicators are used to measure the compliance level of policies. This enables the detection of non-compliant business processes and the evaluation of the impact of compliance-related process modifications on business goals. Human resource policies and business processes are used as an example to illustrate the method. Aerodrome security regulations and business processes are then used to validate the method in a real-life environment. Comparisons to related work, evaluation against different sets of criteria, and tool support complement the framework validation.
Results: The Indicator-based Policy Compliance Framework enables organizations to discover business processes that violate policies as well as other types of rules, regulations, and laws. Guidelines for modeling legal text with URN’s Goal-oriented Requirement Language (GRL) are proposed. Furthermore, IPCF helps determine the impact of compliance-related process modifications on business goals, including conflicting goals between stakeholders, and on policies. In addition, as policies sometimes apply differently to different types of organizations, a new profile for GRL, with suitable stereotypes, well-formedness constraints, and a modified analysis algorithm defined for GRL model families is used to evaluate the satisfaction level of individual goal models that are members of a larger family model. Finally, the proposed IPCF enables organizations to measure the level of business process compliance for one or multiple policies, and such measures can be visualized directly in URN models but also through interactive Business Intelligence portals, for a wider diffusion.
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Uma contribuição à automatização da atividade de teste para sistemas de realidade virtual / A contribution to the automation of testing activity for virtual reality systemsAlinne Cristinne Corrêa Souza 06 June 2017 (has links)
O teste de software é considerado uma atividade importante para a revelação de falhas. Apesar desta vantagem, tem sido pouco explorado no âmbito de aplicações de Realidade Virtual (RV). Dentre as lacunas existentes, a definição e automatização de critérios de teste de software para esse domínio foi identificada, uma vez que esses sistemas possuem características próprias que requerem definição ou adaptação de técnicas de teste, fazendo com que aplicações nesse domínio constituam sistemas de alta complexidade. Diante disso, o objetivo desta tese é apresentar uma abordagem denominada Virtual Reality-Requirements Specification and Testing (VR-ReST) que visa apoiar a especificação de requisitos de aplicações de RV com base na descrição de casos de uso e conceitos do domínio de RV e Grafo de Cena (GC), derivar requisitos de teste e gerar dados de teste a partir dos requisitos especificados. Além disso, é apresentado um apoio ferramental chamado de Virtual Requirements Specification and Testing (ViReST), que permite automatizá-las. A abordagem é composta por três módulos: (i) especificação dos requisitos por meio do auxílio de um modelo denominado Virtual Requirements Specification (ViReS); (ii) mapeamento dos requisitos por meio de uma linguagem semi-formal chamada Behavior Language Requirement Specification (BeLaRS) para garantir uma especificação padronizada; e (iii) geração automática dos requisitos de teste e dos dados de teste. Foi realizado um estudo de caso para avaliar a conformidade e a usabilidade da BeLaRS em auxiliar a especificação de requisitos de uma aplicação de RV. Além disso, também foi realizado um experimento para avaliar a eficácia da abordagem VR-ReST por meio da ferramenta ViReST. Usando teste de mutação neste último experimento, a abordagem VR-ReST alcançou um escore de mutação médio de 15,49% maior que o teste aleatório. Portanto, os resultados mostraram que a abordagem, bem como o apoio ferramental, podem auxiliar o projetista durante a atividade de especificação de requisitos e o testador na geração dos testes para aplicações de RV. / Software testing is considered an important activity towards fault revealing. Despite this advantage, it has been few explored within the scope of Virtual Reality (VR) applications. Among the existing gaps, the definition and automation of software testing criteria for this domain were identified, since these systems have their own characteristics that require definition or adaptation of testing techniques, making applications in this domain constitute highly complex systems. Therefore, a Virtual Reality-Requirements Specification and Testing (VR-ReST) approach is presented to perform the functional test of VR applications using Scene Graph (SG) concepts and a support tool called Virtual Requirements Specification And Testing (ViReST), which allows you to automate them. The approach is composed of three modules: (i) the first consists in specifying the requirements by means of a model called Virtual Requirements Specification (ViReS); (ii) the second involves mapping the requirements through a semi-formal language called Behavior Language Requirement Specification (BeLaRS) to ensure a standardized specification; and (iii) the third is the automatic generation of test requirements and test data. A case study was conducted to evaluate the compliance and usability of BeLaRS in assisting the requirements specification of an RV application. Also, an experiment was also carried out to evaluate the effectiveness of the VR-ReST approach using the ViReST tool. Using mutation testing in this latter experiment, the VR-ResT approach achieved a mean mutation score of 15.49% higher than the random testing. Therefore, the results showed that the approach, as well as tooling support, can assist the designer during the requirement specification activity and the tester in generating the tests for RV applications.
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Exigências em proteína e energia e valor biológico de alimentos para o dourado Salminus brasiliensis / Protein and energy requirements and biological value of selected feedstuffs for the dourado Salminus brasiliensisRicardo Borghesi 03 April 2008 (has links)
O Characifome dourado, Salminus brasiliensis, tem despertado crescente interesse dos piscicultores por apresentar rápido crescimento e ótima qualidade de carne. Porém, a falta de conhecimento sobre as exigências nutricionais e valor biológico dos alimentos para a espécie têm dificultado a formulação de dietas que permitam o máximo desempenho e, por conseqüência, sua produção intensiva. Para determinação da exigência nutricional em energia e proteína, juvenis de dourado (5,29 ± 0,21 g) foram distribuídos em 75 gaiolas (60 L) alojadas em tanques de 1.000 L e alimentados por 60 dias com dietas contendo níveis de proteína bruta (PB) entre 35 e 51% (incremento de 4%) e teores de energia bruta (EB) de 4.200 a 5.000 kcal/kg de alimento (incremento de 200 kcal/kg). O experimento foi conduzido em um delineamento inteiramente aleatorizado em esquema fatorial 5 × 5 (cinco níveis de EB e cinco níveis de PB, com três repetições). Foram avaliados parâmetros de ganho de peso (GP), ganho de peso relativo (GPR), consumo alimentar diário (CAD), índice de conversão alimentar (ICA), taxa de crescimento específico (TCE) e retenção de nutrientes. Não houve interação significativa (P>0,05) entre os níveis de proteína e energia para os parâmetros avaliados. Os valores de CAD, GP, GPR, CA e TCE e de retenção de nutrientes foram influenciados (P<0,05) pelos níveis de proteína e de energia da dieta. O CAD diminuiu com o aumento do nível energético das dietas. As relações lipo-somáticas e víscero-somáticas foram afetadas (P<0,05) pela energia dietética, aumentando com o aumento dos níveis de energia. Por meio do uso da regressão segmentada estimou-se a exigência protéica e energética para juvenis de dourado como sendo de 45,08% de PB e 4.600,0 kcal EB/kg, e uma relação energia:proteína variando entre 10,20 e 10,65 kcal de EB/g de PB, como ideal para ótimo desempenho e retenção de nutrientes e energia. Para avaliação do valor nutricional dos alimentos, foi determinado o coeficiente de digestibilidade aparente (CDA) da energia e nutrientes de fontes protéicas de origem animal e vegetal em dietas práticas para o dourado (19,49 ± 5,04 g). Os peixes, foram confinados em gaiolas de polipropileno (80 L; 40 peixes/gaiola) e alimentados com dietas teste granuladas que continham 30% do ingrediente teste e 70% de uma ração referência (RR) prática contendo 48,14% de PB, 4.453,2 kcal de EB/kg e 0,1% de óxido de crômio III. Após a última alimentação, as gaiolas eram transferidas para aquários cilindro-cônicos (200 L) onde as fezes eram coletadas por sedimentação em recipientes refrigerados. Houve diferença (P<0,01) para os CDAs dos nutrientes e energia das diferentes fontes protéicas. Foram obtidos valores de CDA de: 94,25; 91,26; 93,05 e 93,47% para a PB, 91,03; 90,33; 87,83 e 88,78% para a EB, 92,06; 84,49; 80,58 e 79,25% para matéria mineral, 83,90; 80,26; 84,25 e 84,55% para matéria seca e 97,38; 96,74; 93,32 e 91,46% para os lipídios, para a farinha de peixe (FP), farinha de vísceras (FV), farelo de soja (FS) e farelo de glúten de milho (FGM), respectivamente. O CDA médio dos aminoácidos foi de: 93,60; 89,95; 92,07 e 92,45% para FP, FV, FS e FGM, respectivamente. Todos os ingredientes testados foram eficientemente aproveitados e podem substituir parcialmente a FP em rações para o dourado. / The dourado, Salminus brasiliensis, presents excellent farming characteristics, such as fast growth and excellent flesh quality. However, the lack of the knowledge on the species nutritional requirements and biological value of feedstuffs hamper the formulation of diets for optimized performance and, consequently, the species\' intensive farming. To determine de species nutritional requirements, juveniles dourado (5.29 ± 0.21 g) were stocked in 75 cages (60-L) set up in 1,000-L containers, and fed for 60 days diets containing levels of crude protein (CP) between 35 to 51% (4% increments) and gross energy (GE) varying of 4,200 to 5,000 kcal/kg feed (200 kcal increments). The trial was set up in a completely randomized design, 5 × 5 factorial scheme (five levels of GE and five levels of CP, with three replications). Data on weight gain (WG), percentage weight gain (PWG), daily feed consumption (DFC), food conversion ratio (FCR), specific growth rate (SGR) and nutrient retention were recorded. No interaction (P>0.05) between dietary energy and protein levels for all parameters was detected. The values of DFC, WG, RWG, FCR, SGR and nutrient retention were affected (P<0.05) by the dietary protein and energy levels. DFC decreased with increasing energy levels. The liposomatic and viscerosomatic indexes were affected (P<0.05) by dietary energy levels, and increased with increasing energy levels. Through broken line analysis technique, the requirements estimated for optimum performance and nutrient and energy retention of dourado were 45.08% CP, 4,600.0 kcal GE/kg, and a energy:protein ratio varying between 10.20 and 10.65 kcal of GE/g of CP. Apparent digestibility is one of the main tools to evaluate the potential of an ingredient to be used in aquafeeds. To evaluate the apparent digestibility coefficient (ADC) of energy and nutrients of animal and plant protein sources in practical diets for the dourado (19.49 ± 5.04 g), fish were stocked in plastic cages (80-L) and fed pelleted test diets containing 30% of test ingredients plus 70% of a reference diet (RR) containing 48.14% CP, 4,453.2 kcal GE/kg, and 0.1% of chromium oxide III. After the last daily meal, cages were transferred to cylindrical conical-bottomed aquaria (200-L) where feces were collected by sedimentation in refrigerated containers. ADCs of nutrients and energy of selected protein sources differed (P<0.01); ADC values were: 94.25; 91.26; 93.05 and 93.47% for CP, 91.03; 90.33; 87.83 and 88.78% for GE, 92.06; 84.49; 80.58 and 79.25% for ash, 83.90; 80.26; 84.25 and 84.55% for dry matter, 97.38; 96.74; 93.32 and 91.46% for lipid for fish meal (FM), poultry by-product meal (PBM), soybean meal (SBM), and corn gluten meal (CGM), respectively. The average ADC of amino acids was: 93.60; 89.95; 92.07 and 92.45% of FM, PBM, SBM and CGM, respectively. All tested ingredients were efficiently used and can partially replace FM in diets for carnivorous dourado.
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Pricing and local-content decisions of a multinational firm in a duopoly marketLIU, Nanqin 21 August 2013 (has links)
The internationalization of production requires each multinational firm to determine the local content rate for his product that is made and sold in a foreign country. In this thesis, we investigate the local content rate and pricing decisions for a multinational firm who competes with a local firm in a market without and with a local content requirement (LCR). We develop and solve a two-stage decision problem in which the multinational firm determines his optimal local content rate and the two firms then make their pricing decisions. Our analytical results show that the multinational firm sets a lower local content rate, when the competition between the product of the multinational firm and that of the local firm intensifies, consumers' valuation is more strongly affected by the quality of the product of the multinational firm, and the reduction in consumers' marginal utility is smaller. We also show that an LCR may induce the multinational firm to increase local content rate and transfer benefits from the multinational firm to the local firm. However, a very high LCR threshold will cause the multinational firm to adopt a low local content rate, resulting in a low demand and profit for both the multinational firm and the local firm.
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