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1

Rodrigues, Juliana Scudilio. "Análise de diagnóstico em modelos de regressão ZAGA e ZAIG." Universidade Federal de São Carlos, 2016. https://repositorio.ufscar.br/handle/ufscar/7857.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
Residuals play an important role in checking model adequacy and in the identi cation of outliers and in uential observations. In this paper, we studied two class of residuals for the zero adjusted gamma regression model (ZAGA) and the zero adjusted inverse Gaussian regression model (ZAIG). These classes of residuals are function of a residual for the continuous component of the model and the maximum likelihood estimate of the probability of the observation assuming the zero value. Monte Carlo simulation studies are performed to examine the properties of this class of residuals in both models (ZAGA and ZAIG). Results showed that a residual of one of these class has some similar properties to the standard normal distribution in the studied models. We also described ZAGA and ZAIG regression models, studied properties of some residuals in generalized linear models with response gamma and inverse Gaussian and discussed other aspects of diagnostic analysis in ZAGA and ZAIG models. To nsih, we presented a real dataset application from investment funds of Brazil. We tted the ZAIG model to illustrate the topics discussed and showed the importance of these models and the advantages of one of the studied residuals in the analysis of real dataset.
Resíduos desempenham um papel importante na veri cação do ajuste do modelo e na identi cação de observações discrepantes e/ou in uentes. Neste trabalho, estudamos duas classes de resíduos para os modelos de regressão gama in acionados no zero (ZAGA) e gaussiana inversa in acionados no zero (ZAIG). Essas classes de resíduos são uma função de um resíduo para o componente contínuo do modelo e da estimativa de máxima verossimilhança da probabilidade da observação assumir o valor zero. Estudos de simulação de Monte Carlo foram realizados para examinar as propriedades dessas classes de resíduos em ambos os modelos de regressão (ZAGA e ZAIG). Os resultados mostraram que um resíduo de uma dessas classes tem algumas propriedades semelhantes à da distribuição normal padrão nos modelos estudados. Além desse objetivo principal, descrevemos os modelos de regressão ZAGA e ZAIG, estudamos propriedades de alguns resíduos em modelos lineares generalizados com resposta gama e gaussiana inversa e discutimos outros aspectos de análise de diagnóstico nos modelos ZAGA e ZAIG. Para nalizar, foi feita uma aplicação com dados reais de fundos de investimentos, em que ajustamos o modelo ZAIG, para exempli car os tópicos discutidos e mostrar a importância desses modelos e as vantagens de um dos resíduos estudados na análise de dados reais.
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2

Dryer, Robert M. "A serial queuing model for the Navy Advanced Traceability and Control (ATAC) system." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28528.

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3

Barbosa, Nilson Theobald. "Proposta de modelo para as atas do Conselho Universitário da Universidade Federal do Rio de Janeiro." Niterói, 2017. https://app.uff.br/riuff/handle/1/2899.

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O presente estudo propõe um modelo das Atas do Conselho Universitário da Universidade Federal do Rio de Janeiro a partir do estudo de sua estrutura e da identificação de seus principais componentes, analisando-se a importância da transformação destes documentos em documentos digitais e o seu papel na memória institucional e nos processos de gestão da Universidade. Utiliza-se como base teórica principalmente a literatura da área da Ciência da Informação, em especial Organização do Conhecimento, com aportes da Ciência da Computação, em especial Modelos Conceituais. A criação deste modelo, representado por um diagrama entidade-relacionamento, explicitando a estrutura das atas, associado à criação de um vocabulário e taxonomias dos seus principais conceitos, contribui para que estes documentos de fundamental importância para a Universidade possam ser gerados de uma forma padronizada permitindo a recuperação inteligente das informações ali depositadas, usufruindo dos conceitos e das tecnologias que suportam a Web Semântica.
From a study of the structure and identification of main elements of the proceedings of University Council of the Federal University of Rio de Janeiro, a model is proposed. The importance of making proceedings digitally available is analyzed, as well as their role in institutional memory and also in University management processes. The study uses theoretical basis mainly from the field of Information Sciences, in particular Organization of Knowledge, and also contributions from Computer Science, especially Conceptual Models. The creation of the model, represented by an Entity–Relationship diagram, explains the structure of the proceedings, associated to the construction of a vocabulary and taxonomy with its main concepts. Being of fundamental importance for the administration of the University, the possibility of having proceedings in a standard format contributes to a smart retrieval, using concepts and technologies that support the Semantic Web.
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4

Dewi, Haru Deliana. "Comparing Two Translation Assessment Models: Correlating Student Revisions and Perspectives." Kent State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=kent1448504394.

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5

Katangoori, Divya Reddy. "Development and calibration of the new large omnidirectional child anthropomorphic ATD head-neck complex finite element model." The Ohio State University, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=osu1595510952409428.

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6

Loures, João Paulo [UNESP]. "Respostas fisiológicas, bioquímicas e autonômicas de nadadores submetidos a dois modelos de treinamentos em nado atado com carga equiparada." Universidade Estadual Paulista (UNESP), 2014. http://hdl.handle.net/11449/110425.

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
O objetivo geral do presente estudo foi investigar os efeitos do treinamento sobre as respostas fisiológicas, bioquímicas e autonômicas de nadadores submetidos ao nado atado aplicado por seis semanas com carga equiparada. No entanto para contemplar o estudo foram necessários ser realizado previamente um estudo piloto e estudo 1, os quais objetivaram observar as respostas agudas das respostas fisiológicas, bioquímicas e autonômicas. Ao total dos estudos foram utilizados 31 nadadores os quais foram submetidos a teste incremental para determinar o limiar anaeróbio (LAN), posteriormente foram realizadas sessões agudas e treinamento de seis semanas em diferentes zonas de intensidade as quais foram determinadas a partir do %LAN. Sendo os participantes alocados em dois grupos, GZ1 (treinamento em nado atado realizado em Z1[abaixo do LAN]) e GZ2 (treinamento em nado atado realizado em Z2[na intensidade do LAN]) e treinamento em Z3 (acima do LAN) foi idêntico para os dois grupos. Foram determinados os valores de variabilidade da frequência cardíaca (VFC), percepção subjetiva do esforço (PSE) e de desempenho realizados através de esforço de 200m e velocidade de teste de 30min (T30). A PSE apresentou-se sensível em verificar diferentes zonas de treinamento e mesmo quanto utilizada para quantificar cargas de treinamento ainda assim foi sensível. A VFC mostrando-se uma ferramenta interessante no treinamento de natação, além de ser de baixo custo, de fácil aplicação, foi capaz de identificar diferentes zonas de treinamento. No estudo piloto e estudo 1, os quais utilizaram sessões agudas de treinamento a intensidade foi a principal responsável pelos resultados encontrados em contra partida, no efeito crônico de seis semanas o volume parece ser o fator chave para a melhora no desempenho dos atletas que treinaram na intensidade abaixo do LAN
The overall objective of this study was to investigate the effects of training on the physiological , biochemical and autonomic responses of swimmers underwent tethered swim applied for six weeks with equivalent load. Previously a pilot study and Study 1 , which aimed to observe the acute responses of physiological , biochemical and autonomic responses were required . A total of 31 studies which swimmers underwent an incremental test to determine the anaerobic threshold ( LAN ) , later acute sessions and six weeks training were held in different intensity zones which were determined from the LAN % were used . And participants are divided into two groups , GZ1 ( tethered swimming training conducted in Z1 [ LAN below ] ) and GZ2 ( tied swim training conducted in Z2 [ intensity LAN ] ) and training Z3 (over LAN ) was identical for both groups. Values were determined from heart rate variability (HRV) , perceived exertion ( PSE ) and performance achieved through effort and speed of 200m 30min test ( T30 ) . The PSE presented in checking different sensitive areas as training and even used to quantify training loads was still sensitive. HRV is showing an interesting tool in swimming training, besides being inexpensive, easy to apply, was able to identify different training zones. In the pilot study and Study 1 , which used acute bouts of training intensity was the main responsible for the results although, in the chronic effect of six weeks, the volume seems to be the key factor for improving the performance of athletes who trained in intensity below the LAN
FAPESP: 11/16195-0
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7

Loures, João Paulo. "Respostas fisiológicas, bioquímicas e autonômicas de nadadores submetidos a dois modelos de treinamentos em nado atado com carga equiparada /." Rio Claro, 2014. http://hdl.handle.net/11449/110425.

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Orientador: Marcelo Papoti
Banca: Alessandro Moura Zagatto
Banca: Enrico Fuini Puggina
Resumo: O objetivo geral do presente estudo foi investigar os efeitos do treinamento sobre as respostas fisiológicas, bioquímicas e autonômicas de nadadores submetidos ao nado atado aplicado por seis semanas com carga equiparada. No entanto para contemplar o estudo foram necessários ser realizado previamente um estudo piloto e estudo 1, os quais objetivaram observar as respostas agudas das respostas fisiológicas, bioquímicas e autonômicas. Ao total dos estudos foram utilizados 31 nadadores os quais foram submetidos a teste incremental para determinar o limiar anaeróbio (LAN), posteriormente foram realizadas sessões agudas e treinamento de seis semanas em diferentes zonas de intensidade as quais foram determinadas a partir do %LAN. Sendo os participantes alocados em dois grupos, GZ1 (treinamento em nado atado realizado em Z1[abaixo do LAN]) e GZ2 (treinamento em nado atado realizado em Z2[na intensidade do LAN]) e treinamento em Z3 (acima do LAN) foi idêntico para os dois grupos. Foram determinados os valores de variabilidade da frequência cardíaca (VFC), percepção subjetiva do esforço (PSE) e de desempenho realizados através de esforço de 200m e velocidade de teste de 30min (T30). A PSE apresentou-se sensível em verificar diferentes zonas de treinamento e mesmo quanto utilizada para quantificar cargas de treinamento ainda assim foi sensível. A VFC mostrando-se uma ferramenta interessante no treinamento de natação, além de ser de baixo custo, de fácil aplicação, foi capaz de identificar diferentes zonas de treinamento. No estudo piloto e estudo 1, os quais utilizaram sessões agudas de treinamento a intensidade foi a principal responsável pelos resultados encontrados em contra partida, no efeito crônico de seis semanas o volume parece ser o fator chave para a melhora no desempenho dos atletas que treinaram na intensidade abaixo do LAN
Abstract: The overall objective of this study was to investigate the effects of training on the physiological , biochemical and autonomic responses of swimmers underwent tethered swim applied for six weeks with equivalent load. Previously a pilot study and Study 1 , which aimed to observe the acute responses of physiological , biochemical and autonomic responses were required . A total of 31 studies which swimmers underwent an incremental test to determine the anaerobic threshold ( LAN ) , later acute sessions and six weeks training were held in different intensity zones which were determined from the LAN % were used . And participants are divided into two groups , GZ1 ( tethered swimming training conducted in Z1 [ LAN below ] ) and GZ2 ( tied swim training conducted in Z2 [ intensity LAN ] ) and training Z3 (over LAN ) was identical for both groups. Values were determined from heart rate variability (HRV) , perceived exertion ( PSE ) and performance achieved through effort and speed of 200m 30min test ( T30 ) . The PSE presented in checking different sensitive areas as training and even used to quantify training loads was still sensitive. HRV is showing an interesting tool in swimming training, besides being inexpensive, easy to apply, was able to identify different training zones. In the pilot study and Study 1 , which used acute bouts of training intensity was the main responsible for the results although, in the chronic effect of six weeks, the volume seems to be the key factor for improving the performance of athletes who trained in intensity below the LAN
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8

Ata, Metin [Verfasser], and Volker [Akademischer Betreuer] Müller. "Phase-space reconstructions of cosmic velocities and the cosmic web : structure formation models - galaxy bias models - galaxy redshift surveys - inference analysis / Metin Ata ; Betreuer: Volker Müller." Potsdam : Universität Potsdam, 2016. http://d-nb.info/1218402849/34.

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9

Reis, Ivan Gustavo Masselli dos [UNESP]. "Análise de parâmetros de força e padrão de nado de ratos controles e obesos, a partir de um sistema de aquisição de sinais em natação atada: Influência da intensidade do exercício e da densidade corporal." Universidade Estadual Paulista (UNESP), 2010. http://hdl.handle.net/11449/87482.

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No modelo de natação para ratos, a associação das intensidades de exercício determinadas por meio da lactacidemia com as suas respectivas sobrecargas são passíveis de crítica, uma vez que a quantificação dos pesos atados ao animal pode não representar efetivamente o esforço real do animal para sua manutenção na superfície da água, devido a esta metodologia sofrer influência da densidade corporal e dos padrões de nado apresentados pelos animais. O principal objetivo desse estudo foi desenvolver um modelo de natação atada para roedores o qual permitiu a determinação direta e em tempo real da força de nado realizada pelo animal e verificar a possível existência de diferentes padrões de nado. Além disso, foi feita a discriminação da densidade corporal em animais controles e induzidos à obesidade, com intuito de destacar consistentemente a influência da flutuabilidade na natação. Foram utilizados 24 rattus norvegicus albinus, machos, com 150 dias de idade, divididos em animais controles e induzidos à obesidade por meio da redução de ninhada somada a uma dieta hiperlipídica. Os animais tiveram a densidade corporal determinada por meio de um aparato de pesagem hidrostática utilizando um sistema de aquisição de dados. Posteriormente todos os ratos foram avaliados no teste de máxima fase estável de lactato adaptado para natação atada. Por meio do modelo experimental de indução a obesidade, foi possível induzir aumento significativo do peso e volume corporal, alem da redução da densidade corporal dos animais no grupo obeso. As avaliações de animais controles e obesos revelaram a influência significativa da densidade corporal na determinação das intensidades de exercício, principalmente quando as cargas foram expressas em valores absolutos. Estudos que fazem uso do modelo de natação para ratos, principalmente de caráter longitudinal...
In the swimming model for rats, the association between the blood lactate concentration with the exercise intensity could be criticized once the workload quantification could not represent effectively the effort performed by the rat to keep himself on the surface, due to it be affected by the body density and the swimming patterns present by the animals. Thus, the mainly objective of this study was develop a apparatus for tethered swimming for rats, that allows the monitoring of swimming force during all exercise time and to verify the existence of different sorts of swimming patterns. 24 male rattus novergicus albinus, with 150 days of age were used, divided in control and obese induced animals by a nest reduction and hyper-lipid diet. All animals had their body density determined by hydrostatic weighing with an acquiring data device. Later the animals were evaluated in maximal lactate steady state test adapted to the tethered swimming. Was possible to induce significant weight and body volume increase in the obese group beside the reduction of the body density. The assessment of control and obese animals reveled significant body density influence in the workload determination, mainly when the workload was expressed in absolute values. Tethered swimming model allowed the investigation of statistic parameters of the data signal, which showed that the signal amplitude varied in function of the intensity, however the dispersion did not. Also the visual analyses of the force kinetic allowed the identification of 4 swimming patterns and the speculation about the reason and consequences of it incidence. Therefore animals that present such swimming patterns which can influence the assessment should be removed from the sample. Studies that make use of the swimming model for rats, mainly those of longitudinal duration or that make use of interventions that may change the animal’s body composition...(Complete abstract click electronic access below)
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10

FERNANDES, Wagner Adriano. "Da participação à voz: um estudo polifônico das atas do Conselho Estadual de Política Cultural (CONSEC) à luz do Modelo de Análise Modular do Discurso." Universidade Federal de Alfenas, 2016. https://bdtd.unifal-mg.edu.br:8443/handle/tede/957.

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Este estudo parte da hipótese de que, mesmo em setores de gestão pública, é possível haver privilégios de alguns segmentos em detrimento de outros, comprometendo o direito igualitário e democrático da participação. Com base nessa hipótese, nosso objetivo é compreender como se dá a dinâmica da participação dos conselheiros que representam diferentes segmentos sociais dentro do conselho de política cultural de Minas Gerais (CONSEC) e o processo de efetivação de suas vozes por meio de registros oficiais. Para alcançar esse objetivo, será apresentada, de forma sistemática, a análise de seis atas de reuniões do conselho de política cultural de Minas Gerais (CONSEC), com base em contribuições teóricas e metodológicas de um modelo de análise discursiva, o Modelo de Análise Modular do Discurso. Nesta pesquisa, esse modelo permitiu uma análise sob o ponto de vista dos módulos interacional, sintático, referencial e hierárquico, bem como da forma de organização elementar enunciativa e da forma de organização complexa polifônica. Como resultados, verificamos que, de acordo com os registros nas atas, não há igualdade participativa entre os segmentos do CONSEC, fato que compromete a função democrática desse conselho.
This study starts from the assumption that, even in public administration sectors, there may be some segments privileges over others, jeopardizing the egalitarian and democratic right of participation. Based on this assumption, our goal is to understand how is the dynamic participation of the directors representing such segments within the cultural policy of the board of Minas Gerais (CONSEC) and the process of realization of their voices though official records. To achieve this goal, will be presented in a systematic way, the analysis of six minutes of meetings of cultural policy council Minas Gerais (COSEC), based on theoretical and methodological contributions of a discourse analysis model, the Modular Analysis Model Discourse. In this research, this model allowed na analysis from the perpective of interactional modules, syntactic, and hierarchical framework, as well as the form of enunciation elementar organization and from of polyphonic complex organization. As a result, we find that, according to the records in the minutes, there is no participatory equality between segments CONSEC, a fact that undermines the democratic function of this council.
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11

Zembe, Yanga. "Community participation in the recruitment of community health workers :a case study of the three community health worker programmes in South Africa." Thesis, University of the Western Cape, 2009. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_7266_1299058637.

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This research investigates the nature and extent of community participation and involvement in the recruitment and selection processes for Community Health Workers (CHWs), primarily through detailed case studies of three CHW programmes, one in the Western Cape, another in KwaZulu-Natal, and a third which operates in the Western Cape and KwaZulu-Natal. The first utilizes CHWs in health education and home-based care in Khayelitsha and Nyanga. The second specializes in the training, management and supervision of home-based care CHWs in the rural areas of KwaZulu-Natal. The third utilizes CHWs in addressing maternal and child health issues in targeted peri-urban and rural areas in the three provinces. The mini-thesis is organized into five chapters: the first chapter provides the introduction and background as well as the methodological design of the mini-thesis
the second chapter focuses on providing a detailed literature review of relevant materials that cover the subject matter
the third chapter provides the descriptive background of the history of CHWs, CHW policies and community participation in South Africa, as well as a description of the three case study organizations
the fourth chapter describes and discusses the findings and the last and fifth chapter provides a summary of the findings as well as recommendations and conclusions.

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12

Reis, Ivan Gustavo Masselli dos. "Análise de parâmetros de força e padrão de nado de ratos controles e obesos, a partir de um sistema de aquisição de sinais em natação atada : Influência da intensidade do exercício e da densidade corporal /." Rio Claro : [s.n.], 2010. http://hdl.handle.net/11449/87482.

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Orientador: Claudio Alexandre Gobatto
Banca: Eliete Luciano
Banca: René Brenzikofer
Resumo: No modelo de natação para ratos, a associação das intensidades de exercício determinadas por meio da lactacidemia com as suas respectivas sobrecargas são passíveis de crítica, uma vez que a quantificação dos pesos atados ao animal pode não representar efetivamente o esforço real do animal para sua manutenção na superfície da água, devido a esta metodologia sofrer influência da densidade corporal e dos padrões de nado apresentados pelos animais. O principal objetivo desse estudo foi desenvolver um modelo de natação atada para roedores o qual permitiu a determinação direta e em tempo real da força de nado realizada pelo animal e verificar a possível existência de diferentes padrões de nado. Além disso, foi feita a discriminação da densidade corporal em animais controles e induzidos à obesidade, com intuito de destacar consistentemente a influência da flutuabilidade na natação. Foram utilizados 24 rattus norvegicus albinus, machos, com 150 dias de idade, divididos em animais controles e induzidos à obesidade por meio da redução de ninhada somada a uma dieta hiperlipídica. Os animais tiveram a densidade corporal determinada por meio de um aparato de pesagem hidrostática utilizando um sistema de aquisição de dados. Posteriormente todos os ratos foram avaliados no teste de máxima fase estável de lactato adaptado para natação atada. Por meio do modelo experimental de indução a obesidade, foi possível induzir aumento significativo do peso e volume corporal, alem da redução da densidade corporal dos animais no grupo obeso. As avaliações de animais controles e obesos revelaram a influência significativa da densidade corporal na determinação das intensidades de exercício, principalmente quando as cargas foram expressas em valores absolutos. Estudos que fazem uso do modelo de natação para ratos, principalmente de caráter longitudinal... (Resumo completo, clicar acesso eletrônico abaixo)
Abstract: In the swimming model for rats, the association between the blood lactate concentration with the exercise intensity could be criticized once the workload quantification could not represent effectively the effort performed by the rat to keep himself on the surface, due to it be affected by the body density and the swimming patterns present by the animals. Thus, the mainly objective of this study was develop a apparatus for tethered swimming for rats, that allows the monitoring of swimming force during all exercise time and to verify the existence of different sorts of swimming patterns. 24 male rattus novergicus albinus, with 150 days of age were used, divided in control and obese induced animals by a nest reduction and hyper-lipid diet. All animals had their body density determined by hydrostatic weighing with an acquiring data device. Later the animals were evaluated in maximal lactate steady state test adapted to the tethered swimming. Was possible to induce significant weight and body volume increase in the obese group beside the reduction of the body density. The assessment of control and obese animals reveled significant body density influence in the workload determination, mainly when the workload was expressed in absolute values. Tethered swimming model allowed the investigation of statistic parameters of the data signal, which showed that the signal amplitude varied in function of the intensity, however the dispersion did not. Also the visual analyses of the force kinetic allowed the identification of 4 swimming patterns and the speculation about the reason and consequences of it incidence. Therefore animals that present such swimming patterns which can influence the assessment should be removed from the sample. Studies that make use of the swimming model for rats, mainly those of longitudinal duration or that make use of interventions that may change the animal's body composition...(Complete abstract click electronic access below)
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13

Pessôa, Filho Dalton Müller [UNESP]. "Modelos mecânicos e fisiológicos do exercício nos domínios pesado e severo: comparação da potência e da resposta lactacidêmica nas condições de nado atado e desimpedido e da cinética do VO2 durante o crawl desimpedido." Universidade Estadual Paulista (UNESP), 2010. http://hdl.handle.net/11449/100448.

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Não se tem observado a preocupação com a descrição dos domínios de intensidade na natação e poucas tentativas foram realizadas para ajustar o modelo de P-tLim às condições desta modalidade de exercício. Este estudo pretendeu ajustar o modelo P-tLim à natação com o recurso do controle de cargas possibilitado pelo nado em condição atada. Assim como, seu significado fisiológico para a descrição dos domínios pesado/severo obtido pelas relações a serem estabelecidas com a velocidade crítica (VC - limite superior do domínio pesado), com a máxima fase estável do lactato (MFEL, que disputa com VC a indexação do limite superior do domínio pesado) e com a caracterização dos domínios pesado e severo pelos parâmetros de cinética e amplitude do VO2. Em um primeiro estudo, 24 nadadores (16,5 ± 2,7 anos e 67,7 ± 13,5 kg) submeteram-se à estimativa da força de arrasto (Fr = A  v2). A Fr encontrada em máxima velocidade foi fracionada para compor quatro estágios de teste, com tempos de exaustão entre 3-20 min. em crawl-atado. A VC foi estimada empregando quatro distâncias entre 200-1500m. A potência crítica atada (PCAtada) linear (81,9W) e não linear (71,1W) não se diferenciaram (  0,05) dos valores de PC linear (108,2W) e não linear (96,3W) estimados por VC linear (1,2m.s-1) e não linear (1,14m.s-1), através da equação do desempenho. Neste primeiro estudo, pode-se concluir que PCAtada é correlata a VC, podendo representar a capacidade aeróbia. No segundo estudo, dez nadadores (16,6  1,4 anos e 69,8  9,5 kg) foram submetidos às estimativas de PCAtado (equações lineares e hiperbólica de 2-parâmetros), VC (ajuste linear do tempo pela velocidade nos desempenhos de 200, 400 e 800m), PAtadaMFEL (3 ou 4 esforços entre 95 a 105% da carga em PCAtada hiperbólica) e à vMFEL (3 ou 4 esforços entre 85 a 95% do velocidade máxima do crawl nos 400m)...
There is a lack of studies describing the domains of intensity in swimming, and few works approaches the P-tLim model in swimming. This study provided a way to assess the P-tLim model in swimming, applying the load controlled environment in full-tethered condition. The physiological meaning for the description of heavy and severe domains was established from the relationships of critical velocity (CV - upper boundary of heavy domain) to maximal lactate steady state (MLSS, conflicting with VC to demarcate the upper boundary of heavy domain), and from the descriptive characterization of kinetic and amplitude parameters of VO2. In he first study, 24 swimmers with 16.5 ± 2.7 years and 67.7 ± 13.5 kg were undertaken to drag force (Fr) estimation (Fr = A  v2). The Fr at maximal crawl velocity was the load that was fractioned to build the sets, lasting 3-20min until exhaustion. CV was calculated from distance between 200-1500m. The linear (81.9W) and non-linear (71.1W) PTethCrit were not different (  0.05) from the values of linear (108.2W) and non-linear (96.3W) PC estimative obtained from linear (1.2m.s-1) and non-linear (1.14m.s-1) CV through swim performance equation. It was conclude that PCTeth was related to CV, and reliable to indexes aerobic capacity. The second work, did analyze ten male swimmers (16.6  1.4 years and 69.8  9.5kg) that were submitted to the measurements of the CPTeth (linear and non-linear two parameters equation), CV (linear adjustment between time and velocity performance in the 200, 400 and 800m), PTethMLSS (3 or 4 trials ranging from 95 to 105% of the load at non-linear PCAtada), and vMLSS (3 or 4 trials ranging from 85 to 95% of the 400-m crawl performance). The results shown that neither CV (1.19  0.12m.s-1) nor the CPTeth (99.4  23.0W) matches the statements for MLSS, once differences were observed to the vMLSS (1.17  0.11m.s-1)... (Complete abstract click electronic access below)
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14

Pessôa, Filho Dalton Müller. "Modelos mecânicos e fisiológicos do exercício nos domínios pesado e severo : comparação da potência e da resposta lactacidêmica nas condições de nado atado e desimpedido e da cinética do VO2 durante o crawl desimpedido /." Rio Claro : [s.n.], 2010. http://hdl.handle.net/11449/100448.

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Orientador: Benedito Sérgio Denadai
Banca: Cassiano Merussi Neiva
Banca: Fabrizio Caputo
Banca: Emerson Franchin
Banca: Mauro Gonçalves
Resumo: Não se tem observado a preocupação com a descrição dos domínios de intensidade na natação e poucas tentativas foram realizadas para ajustar o modelo de P-tLim às condições desta modalidade de exercício. Este estudo pretendeu ajustar o modelo P-tLim à natação com o recurso do controle de cargas possibilitado pelo nado em condição atada. Assim como, seu significado fisiológico para a descrição dos domínios pesado/severo obtido pelas relações a serem estabelecidas com a velocidade crítica (VC - limite superior do domínio pesado), com a máxima fase estável do lactato (MFEL, que disputa com VC a indexação do limite superior do domínio pesado) e com a caracterização dos domínios pesado e severo pelos parâmetros de cinética e amplitude do VO2. Em um primeiro estudo, 24 nadadores (16,5 ± 2,7 anos e 67,7 ± 13,5 kg) submeteram-se à estimativa da força de arrasto (Fr = A  v2). A Fr encontrada em máxima velocidade foi fracionada para compor quatro estágios de teste, com tempos de exaustão entre 3-20 min. em crawl-atado. A VC foi estimada empregando quatro distâncias entre 200-1500m. A potência crítica atada (PCAtada) linear (81,9W) e não linear (71,1W) não se diferenciaram (  0,05) dos valores de PC linear (108,2W) e não linear (96,3W) estimados por VC linear (1,2m.s-1) e não linear (1,14m.s-1), através da equação do desempenho. Neste primeiro estudo, pode-se concluir que PCAtada é correlata a VC, podendo representar a capacidade aeróbia. No segundo estudo, dez nadadores (16,6  1,4 anos e 69,8  9,5 kg) foram submetidos às estimativas de PCAtado (equações lineares e hiperbólica de 2-parâmetros), VC (ajuste linear do tempo pela velocidade nos desempenhos de 200, 400 e 800m), PAtadaMFEL (3 ou 4 esforços entre 95 a 105% da carga em PCAtada hiperbólica) e à vMFEL (3 ou 4 esforços entre 85 a 95% do velocidade máxima do crawl nos 400m)... (Resumo completo, clicar acesso eletrônico abaixo)
Abstract: There is a lack of studies describing the domains of intensity in swimming, and few works approaches the P-tLim model in swimming. This study provided a way to assess the P-tLim model in swimming, applying the load controlled environment in full-tethered condition. The physiological meaning for the description of heavy and severe domains was established from the relationships of critical velocity (CV - upper boundary of heavy domain) to maximal lactate steady state (MLSS, conflicting with VC to demarcate the upper boundary of heavy domain), and from the descriptive characterization of kinetic and amplitude parameters of VO2. In he first study, 24 swimmers with 16.5 ± 2.7 years and 67.7 ± 13.5 kg were undertaken to drag force (Fr) estimation (Fr = A  v2). The Fr at maximal crawl velocity was the load that was fractioned to build the sets, lasting 3-20min until exhaustion. CV was calculated from distance between 200-1500m. The linear (81.9W) and non-linear (71.1W) PTethCrit were not different (  0.05) from the values of linear (108.2W) and non-linear (96.3W) PC estimative obtained from linear (1.2m.s-1) and non-linear (1.14m.s-1) CV through swim performance equation. It was conclude that PCTeth was related to CV, and reliable to indexes aerobic capacity. The second work, did analyze ten male swimmers (16.6  1.4 years and 69.8  9.5kg) that were submitted to the measurements of the CPTeth (linear and non-linear two parameters equation), CV (linear adjustment between time and velocity performance in the 200, 400 and 800m), PTethMLSS (3 or 4 trials ranging from 95 to 105% of the load at non-linear PCAtada), and vMLSS (3 or 4 trials ranging from 85 to 95% of the 400-m crawl performance). The results shown that neither CV (1.19  0.12m.s-1) nor the CPTeth (99.4  23.0W) matches the statements for MLSS, once differences were observed to the vMLSS (1.17  0.11m.s-1)... (Complete abstract click electronic access below)
Doutor
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15

Jolivet, Sébastien. "Modèle de description didactique de ressources d'apprentissage en mathématiques, pour l'indexation et des services EIAH." Thesis, Université Grenoble Alpes (ComUE), 2018. http://www.theses.fr/2018GREAM074/document.

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Dans un contexte où les outils numériques et le WEB permettent la diffusion et le partage massif de ressources, le défi actuel est de trouver la bonne ressource au bon moment. Pour les ressources d’enseignement, les standards de description actuels (LOM ou ScoLOMFr par exemple) ne permettent pas une description des dimensions didactiques d’une ressource. Notre thèse est une contribution pour combler ce manque, en nous situant dans le domaine de environnements informatiques pour l’apprentissage humain (EIAH). Nous nous sommes particulièrement intéressé à la description de ressources de type « énoncé avec tâche prescrite » (ETP). Nous nous sommes placé dans le cadre de la théorie anthropologique du didactique (TAD) et avons en particulier exploité la formalisation de l’approche praxéologique proposée par le cadre T4TEL. Nous proposons quatre résultats principaux. Le premier est un modèle de description didactique de ressources (M2DR) de type ETP. Il permet la description d’un ETP sur la base de critères didactiques et de déterminer son adéquation avec un curriculum. Ce modèle est construit à partir de l’exploitation d’un modèle praxéologique de référence (MPR). Le deuxième résultat est la modélisation d’intentions didactiques, utilisées pour pouvoir chercher des ETP décrits à l’aide du modèle M2DR. Le troisième résultat est un enrichissement du cadre T4TEL, en définissant une modélisation de la tâche et en introduisant la notion de type de tâches optimum. Le quatrième résultat est la définition d’un processus de construction d’une représentation ontologique d’un MPR décrit dans T4TEL à l’aide de générateurs de types de tâches. Ce processus permet une utilisation du modèle dans un cadre informatisé. Il a été appliqué à différents MPR, dans les domaines de l’algèbre élémentaire et de la numération. Ceci a permis l’utilisation du modèle M2DR pour décrire différents ETP
In a context where digital tools and the WEB allow for the diffusion and massive sharing of resources, the current challenge is to find the right resource at the right time. Current description standards (e. g. LOM or ScoLOMFr) do not allow the description of the didactic dimensions of a learning object. Our thesis is a contribution to fill this gap from the Technology-Enhanced Learning (TEL) field point of view. We were particularly interested in the description of mathematics exercises. We conducted our work within the Anthropological Theory of Didactics (ATD) framework. More specifically, we have exploited the formalization of the praxeological approach proposed by the T4TEL framework. Our findings and propositions are four-fold. First, we proposed a didactic resource description model (M2DR) that allows the description of a mathematics exercises based on didactic criteria and determines its suitability for a curriculum. This model is based on the use of a reference epistemological model (REM). The second result is the modeling of didactic intentions, used for searching for mathematics exercises described with the M2DR model. The third result is an enhancement of the T4TEL framework defining a task model and introducing the notion of optimal types of tasks. The fourth result is the definition of a process for implementing an ontological representation of a REM described in T4TEL using types of tasks generators. This process allows the model to be used in a computerized environment. It has been applied to different REMs in the fields of elementary algebra and numeracy. That fostered the use of the M2DR model to describe different mathematics exercises
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16

Ekdahl, Filipsson Fabian. "Trajectory and Pulse Optimization for Active Towed Array Sonar using MPC and Information Measures." Thesis, Uppsala universitet, Avdelningen för systemteknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-420532.

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In underwater tracking and surveillance, the active towed array sonar presents a way of discovering and tracking adversarial submerged targets that try to stay hidden. The configuration consist of listening and emitting hydrophones towed behind a ship. Moreover, it has inherent limitations, and the characteristics of sound in the ocean are complex. By varying the pulse form emitted and the trajectory of the ship the measurement accuracy may be improved. This type of optimization constitutes a sensor management problem. In this thesis, a model of the tracking scenario has been constructed derived from Cramér-Rao bound analyses. A model predictive control approach together with information measures have been used to optimize a filter's estimated state of the target. For the simulations, the MATLAB environment has been used. Different combinations of decision horizons, information measures and variations of the Kalman filter have been studied. It has been found that the accuracy of the Extended Kalman filter is too low to give consistent results given the studied information measures. However, the Unscented Kalman filter is sufficient for this purpose.
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17

Umbert, Morist Martí. "Expression control of singing voice synthesis: modeling pitch and dynamics with unit selection and statistical approaches." Doctoral thesis, Universitat Pompeu Fabra, 2016. http://hdl.handle.net/10803/361103.

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This thesis focuses on the control of a singing voice synthesizer to achieve natural expression similar to a real singer. There are many features that should be controlled to achieve natural expression related to melody, dynamics, rhythm, and timbre. In this thesis we focus on the control of pitch and dynamics with a unit selection-based system, two statistically-based systems, and a hybrid system. These systems are trained with two possible expression databases that we have designed, recorded, and labeled. We define the basic units from which the databases are built of, which are basically sequences of three notes or rests. Our perceptual evaluation compares the proposed systems with other systems to see how these relate to each other. The objective evaluation focuses on the algorithms efficiency.
Aquesta tesi es centra en el control dels sintetitzadors de veu cantada per aconseguir una expressivitat natural semblant a la d'un cantant real. Hi ha moltes característiques que s'haurien de controlar per aconseguir una expressivitat natural relacionades amb la melodia, la dinàmica, el ritme i el timbre. En aquesta tesi ens centrem en el control de la freqüència fonamental i de la dinàmica amb un sistema basat en selecció d'unitats, dos sistemes estadístics, i un sistema híbrid. Aquests sistemes són entrenats amb dues possibles bases de dades expressives que hem dissenyat, enregistrat i etiquetat. Hem definit les unitats bàsiques a partir de les quals les bases de dades s'han construit i que són seqüències de tres notes o silencis. La nostra avaluació perceptual compara els sistemes proposats amb altres sistemes per tal de veure com els podem relacionar. L'avaluació objectiva es centra en l'eficiència dels sistemes.
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18

Chen, Hung-Wen, and 陳宏文. "Implementations of Bus Functional Models for the Serial ATA System." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/56942488787569137920.

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碩士
國立臺灣大學
電子工程學研究所
93
Due to the increasing complexity of modern SoC designs, verification has become one of the bottlenecks of the entire IC design process. Current verification strategy, based on traditional hardware simulation, is not able to fulfill designer’s need efficiently because of the escalating simulation time. Functional correctness is the most fundamental requirement for all hardware design. How to reduce the simulation time and increase the functional coverage are the primary issues that designers and researchers need to solve right away. In this thesis I provide a set of Serial ATA (SATA) Bus Function Models (BFM), congruent to SATA specification. By testing design under verification (DUV) in the behavior level, simulation time can be reduced. The BFM are configurable and programmable. We could construct all topologies of the SATA system using the BFM. Clearly layered implementation, concisely programming interface and easily command sending and receiving methodologies make SATA BFM powerful in verifying a SATA DUV. SATA BFM can become a golden model, send packets to DUV, and receive packets from DUV to check if it’s functional correctly. With the self-checked test-cases provided, functional coverage increases significantly. Finally we will provide a SATA simulation environment using SATA BFM for designers to be a reference in chip or ip design.
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19

Ling-ChunChuang and 莊鈴君. "Development of an Adapted Computer ATD Model for 3-year-old Taiwanese Children." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/84435384885267397652.

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碩士
國立成功大學
機械工程學系碩博士班
100
Children play a crucial role for the development of a country in the future. Therefore, the protection of children to avoid accidental injuries usually is one of important works for many countries. Taiwan is no exception. Car accident and falling are two major causes for child’s accidental injury. Child anthropomorphic test device (ATD) is commonly utilized in automobile industries. Since a child ATD can replicate the human response during impact. As a matter of fact, the use of a dummy should be able to apply in the field of safety child research. However, the physical dummy is an expensive equipment. The alternative way to replace physical dummy is to develop a computer model. In the thesis, the main objective is to develop a three-year-old child dummy computer finite element model. Since some impact biomechanical data of children are not available currently, a scaled-down technique is applied to estimate the data based on 50% adult male data in this study. By comparing the anthropometry between child and adult male, the geometry scale factors can be obtained. Based on the fundamental theory of mechanics, the impact biomechanical data of children can be estimated by using these scale factors. Then, an adapted 3-year-old child finite element model can be developed from the Hybrid III 50% male dummy according to above scaling data. Since the size of a Taiwanese child is different from his/her American counterpart, a 3-year-old Taiwanese child ATD model is also developed in this study. Head and neck are two major regions for child accidents. Therefore, the calibration simulations are conducted to validate both model’s biofidelity in this study. The results from simulations are similar to above estimated biomechanical data. Accordingly, two new models are biofidelic in head and neck. Finally, a sled test is performed as an example by using the newly developed model in the study to measure the child’s safety during impact.
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20

HSIN-HANHSIEH and 謝欣翰. "Crashworthiness Assessment of Scooter and Car Slight Impact Based on Computer ATD Model." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/q77mag.

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碩士
國立成功大學
機械工程學系
106
In recent years, with the rising population of motorcycle, the probability of motorcycle accident is increasing rapidly in Taiwan. Among all kinds of motorcycle accident, scooter and car collision harms the rider most. Althought there were already lots of regulations on rider’s rights and safety, the number of accident still remain high. The assessment of human injury in automotive industries has been studied for many years. The use of crash test dummy is quite mature on injury assessment, test method, and biofidelity performance, however it is relatively rare in motorcycle industries. On the other hand, the design of motorcycle safety and protection is way too less than the automobile. The reason for such situation is because of the cost, even there are a lot of motorcycle protective devices on the market, they all act passively, that is to lower the injury of rider in an unavoidable situation. Such motorcycle protective devices include a smooth outfit of motorcycle, airbags, helmets and texile jackets and pants. Slight impact occurs most oftenly in all different types of scooter/Car accident. Therefore, to construct a computer model which is able to simulate scooter/car slight impact is quite important. In this study, multi-body dynamics software is used to simulate scooter/car slight impact accident, which can devide the process into three parts. First, construct all the model in the accident: car, scooter and dummy, then do the validation test to evaluate the dummy model’s biofidelity compared with cadaver data. Last, simulate the scooter/car accident and assess the dummy’s injury, also summarize the trend of scooter capsize for supporting the accident identification.
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21

Wu, Jun-Tai, and 吳鈞泰. "Design and Analysis of a Multi-Layer ATD Neck Model for Whiplash Injury Study." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/83936813991036009186.

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碩士
國立成功大學
機械工程學系碩博士班
94
Most of vehicle accidental studies normally focus on the front high speed impact and easily neglect the rear–end collision especially in the low speed condition. With comparison to the front impact, the injury resulted from rear impact is usually slight. But, it could develop a kind of neck injury on intervertebral discs, ligaments, muscles and nerves. This injury is called as whiplash injury. Whiplash injury couldn’t lead to fatal, but it may let neck weak and easily get hurt in the future.   The conventional anthropomorphic test devices (ATDs) or dummies are usually utilized as the tools to evaluate the vehicle safety in the car crash test. However, their capability on the behavior of whiplash is insignificant. Therefore, there is a need to modify the current ATD neck system. In this study, the main purpose is to develop a head-neck complex model which is capable of simulating whiplash injury in the rear-end collision. To act like human, the head neck system could be modeled by adding the appropriate mechanical surrogates such as muscles, ligaments, and articulations in this complex. This head neck model is based on multibody dynamics and the volunteer test data in kinematics are used to perform the biofidelic validation.   Furthermore, the different energy level cases are performed and analyzed by using this new neck model. In the analysis, T1 acceleration plays an important role for developing whiplash injury during impact. However, the current T1 accelerations on volunteer and cadaver tests are insufficient and unavailable in the various impact speeds. Therefore, a proper approach to obtain T1 accelerations is needed. Based on the frequency domain analysis, T1 accelerations could be estimated by the transfer function according to the current available data. Then the performance of human head-neck and the risk possibility of the neck injuries could be understood by using this newly developed head-neck model in the different impact speeds.   In order to understand the relationship between whiplash injury and the parameters of the input energy, two different sets of simulation cases are performed in this study. They are the same peak of acceleration with different time duration and the same impact duration with different acceleration peak. The results with comparison to the current available injury criterion such as NIC, Nkm, LNL, and WIC, are discussed in this study.
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22

Wang, Chun-Min, and 王淳民. "Optoelectronic Correlator based on ATD Vector Vision Model with Liquid Crystal Device for Chromatic Image Recognition." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/27421604898318351193.

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碩士
元智大學
光電工程研究所
96
In this thesis, we use the ATD color human vision model instead of the traditional RGB color model for polychromatic pattern recognition. Here we utilize the Mach-Zehnder joint transform correlator with image encoding technique to be the optical pattern discrimination cunfiguration. The ATD color human vision model is proposed to be the interpretation of human’s cone mechanisms. Therefore, it is more suitable for human eye’s vision. Besides, we also use the minimum average correlation energy approach to yield sharp correlation peak and achieve the distortion invariance. To compare the recognition ability between ATD vector model and RGB color model, we compare the PSR value for fifteen targets with different colors and shapes. Subsequently, we choose one target from the fifteen images set to estimate the discrimination ability in rotated distortion, noisy distortion, and multiple target recognition. From the numerical results we realize that the recognition ability based on ATD color vision model is accepted.
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23

LI, KUAN-CHEN, and 李冠辰. "ATA-NRM Model Construction and Application - A Case Study of Big Data’s Implementation Barriers from Hospitals Perspective." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/4cxwre.

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碩士
國立高雄應用科技大學
企業管理系
104
The traditional procedure cannot analyze a lot of medical data. Hospitals must develop healthcare big data. Therefore, this study reviews literature and interviews experts, finding out the barriers of developing healthcare big data. In this way, hospitals can operate more efficiently, raising the quality to patients, promoting the development of publish health. This study bases on the aspects of innovation resistance method and checks barriers by interviewing the physicians and professors. This study knows the situation of barriers and the strategy of solving barriers by the attention-time analysis (ATA) model. Then, this study finds out the interrelationship of aspects/barriers through network relation map (NRM), and draft effective strategy of healthcare big data’s development. The result shows legislation barrier should be solved first. This study provides hospitals suggestions in practice when they encounter the dilemma of healthcare big data’ development by ATA-NRM.
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24

Veglio, Néstor Raúl. "Estudio de las fases desordenadas en alcanos clorados y metilclorometanos /." Doctoral thesis, 2005. http://hdl.handle.net/11086/94.

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Tesis (Doctor en Física)--Universidad Nacional de Córdoba, 2005.
Cristales y vidrios son dos extremos en nuestro concepto de regularidad estructural de los sólidos. Existen diferentes clases de sólidos que tienen una naturaleza intermedia de desorden, como los cristales líquidos o los cristales orientacionalmente desordenados. La manera de obtener un sólido desordenado depende no sólo del tipo de compuesto que lo forma sino también de su historia térmica. En este trabajo hemos realizado un estudio de cuatro compuestos que alcanzan estados desordenados distintos de diferentes maneras. El 1-clorohexano presenta un estado amorfo el cual se alcanza via un enfriamiento brusco a partir de su fase líquida; el 1,2,3-tricloropropano necesita también ser enfriado bruscamente para lograr su fase desordenada, en este caso no llega a un estado amorfo sino que presenta orden de largo alcance. Los clorometanos estudiados, el Tetracloruro de Carbono y el Cloro-Tert-butyl, tienen fases de desorden orientacional, siendo metaestable para el primero y estable para el segundo. Hemos utilizado un amplio abanico de técnicas para la caracterización de los diferentes compuestos: para el caso de los n-alcanos usamos la Resonancia Cuadrupolar Nuclear que nos ha permitido obtener información acerca de propiedades estáticas y dinámicas; el Análisis Térmico Diferencial nos ha dado una visión de algunos aspectos termodinámicos y cinéticos y la técnica de Scattering de Neutrones nos reveló detalles sobre las estructuras en las diferentes fases. Para los clorometanos hemos utilizado la técnica de Scattering de Neutrones junto con el método numérico Reverse Monte Carlo, asi hemos caracterizado de una manera completa las correlaciones angulares de corto alcance, tanto en las fases líquidas como en aquellas cristalinas con desorden orientacional.
Néstor Raúl Veglio ; Mariano J. Zuriaga.
Método de reconstrucción de líneas anchas -- Simulaciones numéricas -- N-Alcanos -- Cálculo de la componente independiente del tiempo del Hamiltoniano de radiofrecuencia en la representación interacción -- Respuesta de un sistema de espines en la representación interacción -- Cálculo de la energía de activación para reorientaciones moleculares.
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25

Chowaniec, Jakub. "Prawny model szczególnego podatku od transakcji finansowych." Doctoral thesis, 2019. https://depotuw.ceon.pl/handle/item/3427.

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Abstract:
Po kilku latach gwałtownego kryzysu subprime, podczas którego wiele instytucji finansowych wpadło w głębokie tarapaty, niektóre z nich upadły, a wiele państw przeznaczyło olbrzymie kwoty środków publicznych na rozwiązanie ich problemów płynnościowych, ponownie odżyła idea wdrożenia szczególnego podatku obciążającego sektor finansowy. Głównym celem takiego podatku miałoby być zwiększenie dochodów publicznych i zmuszenie instytucji finansowych do wniesienia godziwego i znaczącego wkładu w finansowanie wydatków budżetowych, nie tylko w celu zwrotu kosztów poniesionych przez poszczególne państwa na interwencje, ale także w celu zgromadzenia funduszy na wypadek kolejnych kryzysów finansowych. Po drugie podatek mógłby przyczynić się do ograniczenia zmienności na rynku walutowym oraz rynku papierów wartościowych oraz zmniejszenia ryzyka związanego z działalnością sektora finansowego. Poza tym podatek mógłby wspierać regulacje oraz nadzór makroostrożnościowy. Niniejsza rozprawa doktorska Prawny model szczególnego podatku od transakcji finansowych stanowi podsumowanie dotychczasowych badań, dorobku i osiągnięć dotyczących idei specjalnego podatku obciążającego sektor finansowy gospodarki. Rozprawa dotyczy również zagadnienia obecnego reżimu opodatkowania instytucji finansowych w Polsce z punktu widzenia najważniejszych konstrukcji podatkowych i innych danin charakterystycznych dla tego sektora, ze szczególnym uwzględnieniem banków, zakładów ubezpieczeń oraz innych podmiotów dokonujących transakcji finansowych. Wreszcie, na końcu rozprawy, autor przedstawia swój własny postulowany model opodatkowania instytucji finansowych, który mógłby zostać implementowany w Polsce w miejsce obecnie obowiązującego podatku od niektórych instytucji finansowych (PNIF). Obecny polski PNIF powinien zostać zastąpiony zupełnie nową konstrukcją, głównie z uwagi na liczne wady, w tym także te o charakterze nieusuwalnym, wynikające z samej koncepcji podatku opartego o model opłaty bankowej. Tego typu podatek jest pobierany w oparciu o pozycje bilansowe podatnika, przede wszystkim o zobowiązania (kapitały własne z reguły nie są opodatkowywane). Jednakże polski podatek obciąża aktywa podatników, co jest rozwiązaniem niewłaściwym, rzadko spotykanym w innych państwach, mającym jeszcze więcej wad niż typowy podatek tego typu. Biorąc pod uwagę powyższe, zdaniem autora, brak jest uzasadnienia do nowelizacji obecnej ustawy o PNIF – nawet usunięcie przez ustawodawcę wszelkich luk i usterek nie naprawi dzisiejszego systemu opodatkowania sektora finansowego gospodarki. Jedynym właściwym rozwiązaniem jest uchylenie obecnie obowiązującego podatku i zastąpienie go właściwą konstrukcją, która będzie realizowała założone cele. Niniejsza rozprawa wskazuje na główne wady i zalety poszczególnych modeli szczególnego podatku obciążającego sektor finansowy i uzasadnia niewłaściwość przyjętego w Polsce rozwiązania. Dlatego zdaniem autora najlepszym rozwiązaniem dla Polski jest zastąpienie obecnego PNIF zupełnie nową konstrukcją, opartą o model podatku od działalności finansowej (FAT) jednakże z pewnymi istotnymi modyfikacjami wymaganymi m.in. przez specyfikę polskiej gospodarki. Dlatego też autor postuluje nie tylko wdrożenie zasugerowanego modelu podatku, ale również wskazuje na poszczególne przepisy podatku dochodowego od osób prawnych oraz inne przepisy prawa, które również powinny zostać zmienione. Głównym celem podatku jest uzyskanie dodatkowych dochodów budżetowych, utraconych w wyniku stosowania zwolnienia przedmiotowego w VAT od świadczenia usług finansowych, jak również stosowania niektórych innych przywilejów podatkowych, z których korzystają instytucje finansowe, scharakteryzowanych w niniejszej rozprawie, jednakże w sposób najmniej uciążliwy dla struktury rynków finansowych oraz regulacji i nadzoru makroostrożnościowego. Rozprawa uwzględnia również aspekt związany z wymogami prawa UE oraz próbą przyjęcia unijnego podatku od transakcji finansowych.
After few years of a rampant subprime crisis during which numerous financial institutions ran into deep troubles, some of them filed for bankruptcy and many countries spent large amounts of public money to solve their liquidity problems, the idea of a selective tax imposed on financial sector revived. The main aim of such a tax is to raise public incomes and force financial institutions to make a fair and substantial contribution to public budgets not only to meet the costs incurred by them on governmental interventions but also to accumulate funds in case of any future crisis. Secondly, the tax could curb the volatility on the currency and securities markets and reduce risk associated with the activities of the financial sector. Last but not least, such a tax could support macro-prudential regulations and supervision. This doctoral dissertation The legal model of a special tax on financial transactions, exemplifies an attempt to summarize the hitherto achievements, attainments and output concerning the idea of a special tax concerning financial sector of economy. It also approaches the question of the current taxation of financial institutions in Poland from the point of view of the most important tax structures and other public tributes specific to this sector, with particular emphasis on banks, insurance companies and other entities involved in financial transactions. Finally, at the end of the dissertation, the author presents his own postulated model of taxation of financial institutions, which may be implemented in Poland instead of the currently prevailing tax on certain financial institutions. The current Polish tax on certain financial institutions should be replaced due to numerous flaws, some of them having an indelible character, arising from the sole concept of this tax, based on financial stability contribution model. Such type of tax is charged basing on the taxpayers’ balance sheet items, mainly on liabilities (equity is rather not taxable). However, Polish tax burdens taxpayers’ assets which is inappropriate solution, rather unparalleled in other countries, having even more drawbacks that the typical tax based on financial stability contribution model. Taking this into account, in the author’s opinion, there are no grounds and reasons to amend the current tax – even removal of all legislative defects will not improve the current taxation regime for Polish financial sector. The only appropriate solution is to abolish the current tax and replace it with the proper one which will pursue the required objectives. The dissertation indicates main benefits and drawbacks of particular models of a special tax on financial institutions and justifies the incorrectness of the solution adopted in Poland. Therefore in the author’s opinion, the best solution for Poland is to replace the current tax on certain financial insitutions with a new tax, that is based on the concept of a financial activities tax but with some important modifications required by Polish economic specifity and hitherto prevailing tax regulations. Hence the author postulates not only to adopt his model of a tax but also indicates particular regulations of CIT and other applicable laws to be amended at the same time. The basic purpose of a tax is to obtain additional budget incomes, lost as a result of VAT exeption on financial services, as well as some other tax privileges enjoyed by financial institutions, characterized in the dissertation, but in the least intrusive way to the financial market structure and macro-prudential regulations and supervision. The dissertation takes into consideration also the aspect of requirements of EU law and EU’s attempt to adopt financial transaction tax.
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