No description available.

The continuing growth of data leads to major challenges for data clustering in scientific data management. Clustering algorithms must handle high data volumes/dimensionality, while users need assistance during their analyses. Ensemble clustering provides robust, high-quality results and eases the algorithm selection and parameterization. Drawbacks of available concepts are the lack of facilities for result adjustment and the missing support for result interpretation. To tackle these issues, we have already published an extended algorithm for ensemble clustering that uses soft clusterings. In this paper, we propose a novel visualization, tightly coupled to this algorithm, that provides assistance for result adjustments and allows the interpretation of clusterings for data sets of arbitrary size.

Darbo tikslas: Parengti lauko baseino vandens šildymo sistemą naudojant saulės kolektorius, siekiant prailginti jo naudojimo laiką. Nagrinėjama tema yra aktuali, kadangi bet koks saulės energijos panaudojimas žmonių tikslams energiją paverčiant šiluma yra aktyviai skatinamas, nes ši energija yra atsinaujinanti, nieko nekainuoja ir neteršia aplinkos, o panaudojimo galimybės - didelės. Atlikti įvairūs tyrimai ir skaičiavimai leidžia teigti, jog baseino panaudojimo negalima prailginti naudojant savos gamybos saulės kolektorių. Vandens temperatūrų pokyčiai esant skirtingiems gyliams yra nežymūs, kai apšvieta yra pakankama veikti saulės kolektoriui, o apšvietai esant mažai, skirtumai tarp skirtingų sluoksnių siekia net 3,7 oC, o tai yra pakankamai daug, kai baseino gylis yra 60 cm. Atlikus temperatūrų ir apšvietos tyrimus ir išanalizavus rezultatus matyti, jog daugeliu atvejų vandens temperaūros pokyčiai maketiniame baseine atitinka dienos apšvietos pokyčius. Šių tyrimų rezultatus galima pritaikyti, siekiant apskaičiuoti, kokių išmatavimų savadarbio kolektoriaus reikės, norint pašildyti pasirinktą lauko baseino vandenį. / Work purpuose: to prepare the open air swimming pool heating system by using sun collectors, to extend it’s working period. The relevance of investigating theme is really big, because of any sun energy using for people purpouse transferring sun energy into heat is active promoting, because this energy is renewable, costs nothing and it’s better for the environment and the usabilitys are big. Studies let’s state, that we can’t extend the use of open air swimming pool by using home made sun collector. The changes of water temperature, when the depth is different are not big when the lighting is enough to work sun collector, and when the lighting is small, the differences between water depth reaches even 3,7oC and it’s really big, when the depth of swimming pool is just 60 cm. When all the researches are done and results are analyzed, we see, that in many cases the temperature changes of pool water corresponds lighting changes. These research results may be adapted by calculating parameters of collector, by which we want to heat the open air swimming pool.

The web is the greatest information source in human history, yet finding all offers for flats with gardens in London, Paris, and Berlin or all restaurants open after a screening of the latest blockbuster remain hard tasks – as that data is not easily amenable to processing. Extracting web data into databases for easier processing has been a resource-intensive process, requiring human supervision for every source from which to extract. This has been changing with approaches that replace human annotators with automated annotations. Such approaches could be successfully applied to restricted settings such as single attribute extraction or for domains with significant redundancy among sources. Multi-attribute objects are often presented on (i) Result pages, where multiple objects are presented on a single page as lists, tables or grids, with most important attributes and a summary description, (ii) Detail pages, where each page provides a detailed list of attributes and long description for a single entity, often in rich format. Both result and detail pages are having their own advantages. Extracting objects from result pages is orders of magnitude faster than from detail pages, and the links to detail pages are often only accessible through result pages. Detail pages have a complete list of attributes and full description of the entity. Early web data extraction approaches requires manual annotations for each web site to reach high accuracy, while a number of domain independent approaches only focus on unsupervised repeated structure segmentation. The former is limited in scaling and automation, while the latter is lacked in accuracy. Recent automated data extraction systems are often informed with an ontology and a set of object and attribute recognizers, however they have focused on extracting simple objects with few attributes from single-entity pages and avoided result pages. We present an automatic ontology-based multi-attribute object extraction system AMBER, which deals with both result and detail pages, achieves very high accuracy (>96%) with zero site-specific supervision, and is able to solve practical issues that arise in real-life data extraction tasks. AMBER is also applied as an important component of DIADEM, the first automatic full-site extraction system that is able to extract structured data from different domains without site-specific supervision, and has been tested through a large-scale evaluation (>10, 000) sites. On the result page side, AMBER achieves high accuracy through a novel domain- aware, path-based template discovery algorithm, and integrates annotations for all parts of the extraction, from identifying the primary list of objects, over segment- ing the individual objects, to aligning the attributes. Yet, AMBER is able to tolerate significant noise in the annotations, by combining these annotations with a novel algorithm for finding regular structures based on XPATH expressions that capture regular tree structures. On the detail page side, AMBER integrates boilerplate removal, dynamic lists identification and page dissimilarity calculation seamlessly to identify data region, then employs a set of fairly simple and cheaply computable features for attribute extraction. Besides, AMBER is the first approach that combines result page extraction and detail page extraction by integrating attributes extracted from result pages and the attributes found on corresponding detail pages. AMBER is able to identify attributes of objects with near perfect accuracy and to extract dozens of attributes with > 96% across several domains, even in presence of significant noise. It outperforms uninformed, automated approaches by a wide margin if given an ontology. Even in absence of an ontology, AMBER outperforms most previous systems on record segmentation.

Title: Dependency of market value of a team on the result achieved at the Synot liga Objectives: The aim of this work is to determine the departmente of the market value of the teams which take place in the Czech Top Football league and their achieved results in this competition. Market value of the team is given by a sum of market value of all its players, regardless of their taking part in the match or not. It's put into the kontext with the final result in the league, which is expressed by a total sum of the gauner points. The partial aim is to determine effectiveness of these teams (expressed by total market value of the team) and the total sum of the points achieved in the competition Methods: Regressive and correlative analysis was used for determination of the dependence in the practical part of my research. Regressive analysis was taken from the assumption of free dependence. In this case the aim was to identify the degree of its intensity. So this is the way how the assumption that total market value of the team has certain influence on the achieved result in the league was checked. Results: In the results you can see characteristic and may be big influence of the market value of the team on the achieved result in the league. The value of correlative coefficient for the previous 9 sport...

Title: The Cash Flow Model of European Football Clubs Objectives: Using the most updated sources while analysing revenues, costs, and economic results, the main objective of the thesis was to inspect the current cash flow of the first league European football clubs. A partial objective was to create a model based on theoretical and practical findings quoted in the final results. The model demonstrates the most important cash flow among football clubs and other subjects. Another partial objective was to calculate the success rate of respective league competitions based on their economic resources. Methods: To obtain relevant information, a secondary data analysis was used. Also, a comparative analysis method was employed. Then, the researched secondary data was processed and presented in the final part by means of graphs and tables. Results: The revenue that brought the largest number of financial resources for football clubs was broadcasting rights. However, those revenues were significant only for a particular group of the most attractive leagues. For a much bigger portion of the leagues, sponsoring revenues turned out to be more important, which also applied to Czech clubs. On the contrary, club wages were confirmed to be the highest costs for most of the European clubs. As a part of one of the...

Resumo: O objetivo do presente trabalho é: Propor um modelo de desempenho econômico-financeiro com base em princípios e práticas da Governança Corporativa aplicado às cooperativas agrícolas. Trata-se de uma pesquisa com abordagem quantitativa, a partir de um estudo empírico com finalidade aplicada, pois tem como propósito desenvolver um modelo que possa ser utilizado por cooperativas agrícolas. Os dados da pesquisa foram tomados de uma amostra com 48 cooperativas agrícolas estabelecidas no Brasil, a partir de um questionário. Os procedimentos de pesquisa concentraram na análise descritiva dos resultados empírico e no emprego da análise fatorial e análise discriminante. Os resultados obtidos a partir das técnicas estatísticas utilizadas agruparam as variáveis propostas no questionário gerando fatores que explicaram a governança e o desempenho. As variáveis discriminantes foram exploradas para discriminar as cooperativas com as melhores práticas de governança cooperativa apontadas no questionário. Assim, ficou constatado que a governança exerce influência nos resultados econômicos das cooperativas. O estudo realizado possibilita aos gestores e interessados uma visão mais ampla da cooperativa, que precisa contar com a integração de todos os agentes, de modo que se ajudem mutuamente no desenvolvimento das suas atividades para o bem da cooperativa. A busca por alternativas para melhorar o desempenho e apresentar melhores resultados aos cooperados está intimamente relacionada ao acompanham... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The objective of this paper is: To propose a model of economic and financial performance based on the principles and practices of Corporate Governance applied to agricultural cooperatives. This is a research with a quantitative approach, based on an empirical study with an applied purpose, as its purpose is to develop a model that can be used by agricultural cooperatives. The survey data were taken from a sample of 48 agricultural cooperatives established in Brazil from a questionnaire. The research procedures focused on the descriptive analysis of the empirical results and the use of factor analysis and discriminant analysis. The results obtained from the statistical techniques used grouped the variables proposed in the questionnaire generating factors that explained governance and performance. Discriminant variables were explored to discriminate cooperatives with the best practices of cooperative governance indicated in the questionnaire. Thus, it was found that governance influences the economic results of cooperatives. The study provides managers and stakeholders with a broader view of the cooperative, which needs to have the integration of all agents, so that they help each other in the development of their activities for the good of the cooperative. The search for alternatives to improve the performance and to present better results to the members is closely related to the monitoring of the cooperative's financial health, it is important to know the cooperative's level ... (Complete abstract click electronic access below) / Mestre

A Pesca é uma atividade extrativa, expandindo-se nos tres setores da economia. No setor primário, quando considerado a atividade de captura do pescado. No secundário, quando considera-se a atividade de industrialização e, no terciário quando esta se reporta à exportação. A simulação da utilização do método ABC na indústria pesqueira do Estado do Ceará objetiva comparar o resultado desse método com o atualmente utilizado para fins de evidenciaçaõ de resultado. / Fishing is an extractive activity and, therefore, part of the primary sector, but it also part of the secondary sector once several techniques of fish processing are considered, and it is part of the tertiary sector while companies sell their products in the domestic and in foreign markets. The primary sector is constituted by the fishing fleet, by the fishermen, and by fishing apparels, while fishing terminals are basic elements of the logistics of the ship-building process and disembarkation of the fish caught. The secondary sector is constituted by the fishing companies that can act in the phases of capture, storage, processing, and export of products, and by autonomous fishing trappers, owners of embarkations, that work in partnerships with the companies in order to guarantee the supply of raw materials for processing and commercialization. In the tertiary sector, exporting companies earn revenues when they sell their products in order to repay the expenses made in the other two sectors. The idle capacity of the fishing industry and the elevation of costs have contributed to weaken and to discourage fishing activities that, in despite of the difficulties, continue to be an important generator of exchange value through exports and of job-opportunities in the nation. In this context, the present work approaches the most significant aspects of both the national and international fishing sectors, and provides a vision of the managerial, commercial, and economic aspects of fishing companies in Ceará. It is also approached the difference among Systems, Methods, and Costing Forms, approaching the fundamental characteristics of the most important costing methods studied and used in the world, with relevance for the ABC. In the last part of the work a case study is presented, approaching a simulation of the method of Costing Based Activities (ABC), in the fishing companies in Ceará with the objective of comparing the result of this costing method with the ones used in the companies in order to verify if its utilization is more efficient in the control of costs and result evidencing.

A crescente atuação da sociedade nos processos de discussão e de tomada de decisões relacionados com as políticas públicas incentiva a gestão pública no Brasil a buscar mecanismos para demonstrar eficiência e transparência na aplicação de recursos. Dentro da esfera pública, o gasto social destinado às ações compensatórias é destaque em termos de alocação de recursos, por isso apresenta acentuada necessidade de planejamento, avaliação e prestação de contas. Diante deste contexto, este trabalho adotou o modelo conceitual da Teoria Residual dos Dividendos, estabelecido por Modigliani e Miller (1958) e revisitado por de Jensen (1986) na Teoria Free Cash Flow, e teve como objetivo principal evidenciar o Fluxo de Caixa Livre para o Cidadão (FCLC) gerado e distribuído por uma entidade pública, segundo os preceitos do resultado econômico. Para consecução deste propósito, conduziu-se um levantamento bibliográfico crítico, constatando similaridade e aderência nas discussões conceituais e nos estudos aplicados acerca da relação/trade-off entre distribuição de excedentes de caixa e capacidade de reinvestimento nas esferas público e privada. Além disso, foi constatado que a Teoria Residual dos Dividendos e sua discussão sobre o Fluxo de Caixa Livre do Acionista podem ser consideradas aplicáveis à mudança do objeto de foco (acionista para cidadão), mantendo-se suas premissas iniciais. Assim, a partir do levantamento bibliográfico, pode-se propor o constructo teórico Fluxo de Caixa Livre para o Cidadão (FCLC). A fundamentação teórica explanou que a evidenciação do FCLC pode demonstrar como as entidades públicas têm gerado excedente de caixa aos cidadãos: quando da prestação de serviço aos cidadãos e/ou por transferências diretas ações compensatórias. Adicionalmente, conduziu-se um caso de estudo na USP Ribeirão, com o objetivo central de ilustrar uma possível aplicação do constructo, além de evidenciar de forma os gestores das entidades públicas podem aprimorar o processo de prestação de contas (accountability) utilizando o FCLC, considerando a percepção de um gestor. Esta pesquisa pode ser aplicada em estudos empíricos, com o intuito de compreender e descrever o atual estágio de evolução do processo de avaliação econômica e de prestação de contas dos investimentos públicos, e, fundamentalmente, validar o constructo FCLC. Acredita-se que este trabalho tenha contribuído para indicar possibilidades no processo de prestação de contas no setor público, para que o cidadão tenha condições de discernir os benefícios recebidos de forma direta, via ações compensatórias, dos benefícios recebidos pela prestação de serviços, como educação e saúde. / The growing participation of society in the discussion and decision making processes related to public policies has stimulated public managers in Brazil to seek mechanisms to show efficiency and transparency in the use of income. Within the public sector, the social expenditure destined to cash transfers stands out in terms of allocation of income; thus, it bears strong need for planning, evaluation and accountability. In this context, this work used the conceptual model of the Residual Theory of Dividends established by Modigliani and Miller (1958), and revisited by Jensen (1986) in the Free Cash Flow Theory, and aimed at disclosing the Free Cash Flow to Citizen (FCFC) generated and distributed by a public entity, in accordance with the rules of the economic result. In order to do so, a critical bibliographic review was carried out, and it revealed the similarity and adherence in the conceptual discussions and in the applied studies concerning relationship/trade off between distribution of cash surplus and capacity to re-invest in both the public and the private sectors. Moreover, it was possible to observe that the Residual Theory of Dividends and its discussion of Free Cash Flow to Shareholder may be considered applicable to a change in focus (from shareholder to citizen) and keep its initial presuppositions. This way, having the bibliographic review as the origin, it is possible to propose the theoretical construct Free Cash Flow to Citizen (FCFC). The theoretical framework explained that the disclosure of FCFC may demonstrate how public entities have generated cash surplus to citizens: with service rendering or by cash transfer programs compensation transfers. Additionally, a case study was carried at USP Ribeirão, whose core aim was not only to illustrate a possible use of the construct, but also to unveil in what way managers of public entities may improve the accountability process using FCFC, considering the managers viewpoint. This research may be used in empirical studies aiming at understanding and describing the present stage of evolution of the processes of economic evaluation and accountability of public investments, as well as to validate the FCFC construct. It is our belief that this work may have contributed to indicate possibilities within the process of accountability in the public sector, so that citizens may distinguish benefits received directly, by means of cash transfer programs, from the ones received through the rendering of services, such as education and health.

Redovisningen har många olika nyanser, vilket beror på alla de möjliga val som en redovisareställs inför. Copeland (1968) säger att det finns 30 miljoner olika sätt, på vilket ett företagsresultat kan beräknas, inom ramen för de redovisningsstandarder som finns. Med det sagt, kanmanipulering av resultatet koordineras med en standard eller utan en standard. I bakgrundenav studien presenterar vi begreppet income smoothing och i problemdiskussionen utvecklar vibegreppet ett steg längre genom att utveckla ett koncept av tre relaterande begrepp; motivstruktur-resultat. Därefter såg vi det utifrån en praktisk synvinkel och utvecklade treforskningsfrågor: Hur utbrett är income smoothing bland stora svenska företag? Vilka motivoch vilken struktur har svenska börsnoterade företag för att jämna ut sina resultat? Vilkeneffekt får income smoothing på företagets börsvärde? Vidare har vår metod till största delvarit operationell då vi utvecklat konceptet motiv-struktur-resultat och använt finansiellarapporter som informationskälla. Vi har även gjort en teknisk analys genom att vi använtKustonos (2011) modell för att kategorisera företag som en smoother eller icke-Smoother.Teorin som vi presenterar i den teoretiska referensramen kommer från relevant litteratur ochanvänds sedan för att analysera våra resultat.Vår studie har bidragit med tre saker. (1) Den har ökat kunskapen kring income smoothing iSverige. (2) Den har visat att income smoothing inte är vanligt förekommande bland storasvenska företag. (3) Den har bidragit med en teoretisk utveckling genom konceptet motivstruktur-resultat, för att skapa ett observerbart kriterium för förståelse av manipulering isvensk redovisning. / Program: Civilekonomprogrammet