Search results for: Jose Cristina M. Pariña

Authors: Cristina Sá, Carlos Gomes, António Martins

Abstract:

The reasons that explain different behaviors towards tax obligations in similar countries are not completely understood yet. The main purpose of this paper is to identify and compare the factors that influence tax morale levels in Portugal and Spain. We use data from European Values Study (EVS). Using a sample of 2,652 individuals, a factor analysis was used to extract the underlying dimensions of tax morale of Portuguese and Spanish taxpayers. Based on a factor analysis, the results of this paper show that sociological and behavioral factors, psychological factors and political factors are important for a good understanding of taxpayers’ behavior in Iberian Peninsula. This paper added value relies on the analyses of a wide range of variables and on the comparison between Portugal and Spain. Our conclusions provided insights that tax authorities and politicians can use to better focus their strategies and actions in order to increase compliance, reduce tax evasion, fight underground economy and increase country´s competitiveness.

Keywords: Compliance, tax morale, Portugal, Spain.

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Authors: Cristina G. Dascâlu, Corina Dima Cozma, Elena Carmen Cotrutz

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The medical data statistical analysis often requires the using of some special techniques, because of the particularities of these data. The principal components analysis and the data clustering are two statistical methods for data mining very useful in the medical field, the first one as a method to decrease the number of studied parameters, and the second one as a method to analyze the connections between diagnosis and the data about the patient-s condition. In this paper we investigate the implications obtained from a specific data analysis technique: the data clustering preceded by a selection of the most relevant parameters, made using the principal components analysis. Our assumption was that, using the principal components analysis before data clustering - in order to select and to classify only the most relevant parameters – the accuracy of clustering is improved, but the practical results showed the opposite fact: the clustering accuracy decreases, with a percentage approximately equal with the percentage of information loss reported by the principal components analysis.

Keywords: Data clustering, medical data, principal components analysis.

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Authors: Rute Abreu, Fátima David, Liliane Cristina Segura

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The Deposit Guarantee Fund (DGF) and its communication with the Society, in general, and with the deposit client of Financial Institutions, in particular, is discussed through the challenges of the accounting and financial report. The Bank of Portugal promotes the Portuguese Deposit Guarantee Fund (PDGF) as a financial institution that enhanced the market confidence and stability on the deposit-insurance system. Due to the nature of their functions, it must be subject to regulation and supervision that provides a first line of defense against adversely affect confidence on the Portuguese financial market. First, this research provides evidence of the effectiveness of the protection mechanisms on the deposit insurance system, which provides high and equal protection to all stakeholders. Second, it emphasizes the need of requirements of rigorous accounting process and effective financial report to reduce the moral hazard implications. Third, this research focuses on the need of total disclosure of the financial information which gives higher transparency and protection to deposit client of financial institutions.

Keywords: Deposit Guarantee Fund, Portugal, Accounting, Financial Report.

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Authors: Jose J.CarreñoZagarra, Rodolfo Villamizar Mejía

Abstract:

This work describes a CACSD tool for automatic design of robust controllers for hydraulic turbines. The tool calculates the optimal
 controller using the MATLAB hinfopt function and it serves as a practical and effective solution for the laborious task of designing a different controller for each type of turbine and generator, and different parameters and conditions of the plant. Results of the simulation of a generating unit subject to parameters variation show the accuracy and efficiency of the obtained robust controllers.

Keywords: Robust Control, Hydroelectric System Turbine, Control H∞, CACSD

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Authors: Elionai Moura, José A. da Cunha, César Analide

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This paper introduces a proposal scheme for an Intelligent System applied to Pedagogical Advising using Case-Based Reasoning, to find consolidated solutions before used for the new problems, making easier the task of advising students to the pedagogical staff. We do intend, through this work, introduce the motivation behind the choices for this system structure, justifying the development of an incremental and smart web system who learns bests solutions for new cases when it’s used, showing technics and technology.

Keywords: Case-based Reasoning, Pedagogical Advising, Educational Data-Mining (EDM), Machine Learning.

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Authors: José Maria A. Pangilinan, Gerrit K. Janssens

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This paper presents an overview of the multiobjective shortest path problem (MSPP) and a review of essential and recent issues regarding the methods to its solution. The paper further explores a multiobjective evolutionary algorithm as applied to the MSPP and describes its behavior in terms of diversity of solutions, computational complexity, and optimality of solutions. Results show that the evolutionary algorithm can find diverse solutions to the MSPP in polynomial time (based on several network instances) and can be an alternative when other methods are trapped by the tractability problem.

Keywords: Multiobjective evolutionary optimization, geneticalgorithms, shortest paths.

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Authors: Mario Gómez, José Carlos Rodríguez

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The causality between energy consumption and economic growth has been an important issue in the economic literature. This paper studies the causal relationship between electricity consumption and economic growth in Mexico for the period of 1971-2011. In so doing, unit root and causality tests are applied. The results show that energy consumption and economic growth series are stationary and there is also a causality relationship running from economic growth to electricity consumption. Therefore, any energy conservation policy would have little or no impact at all on economic growth in México.

Keywords: Causality, economic growth, electricity consumption, Mexico.

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Authors: Cristina-Maria Păcurar

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The paper presents an original Python-based application that outlines the advantages of combining some elementary notions of mathematics with the study of a programming language. The application support refers to some of the first lessons of analytic geometry, meaning conics and quadrics and their reduction to a standard form, as well as some related notions. The chosen programming language is Python, not only for its closer to an everyday language syntax – and therefore, enhanced readability – but also for its highly reusable code, which is of utmost importance for a mathematician that is accustomed to exploit already known and used problems to solve new ones. The purpose of this paper is, on one hand, to support the idea that one of the most appropriate means to initiate one into programming is throughout mathematics, and reciprocal, one of the most facile and handy ways to assimilate some basic knowledge in the study of mathematics is to apply them in a personal project. On the other hand, besides being a mean of learning both programming and analytic geometry, the application subject to this paper is itself a useful tool for it can be seen as an independent original Python package for analytic geometry.

Keywords: Analytic geometry, conics, Python programming language, quadrics.

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Authors: Gianluca Cornetta, Abdellah Touhafi, David J. Santos, Jose Manuel Vazquez

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A direct downconversion receiver implemented in 0.13 μm 1P8M process is presented. The circuit is formed by a single-end LNA, an active balun for conversion into balanced mode, a quadrature double-balanced passive switch mixer and a quadrature voltage-controlled oscillator. The receiver operates in the 2.4 GHz ISM band and complies with IEEE 802.15.4 (ZigBee) specifications. The circuit exhibits a very low noise figure of only 2.27 dB and dissipates only 14.6 mW with a 1.2 V supply voltage and is hence suitable for low-power applications.

Keywords: LNA, Active Balun, Passive Mixer, VCO, IEEE 802.15.4(ZigBee).

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Authors: Rodrigo Barreiros Leal, Aracéli Cristina de Sousa Ferreira

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This study examines the possibility to apply the theory of multidimensional accounting (momentum accounting) in a Brazilian Navy-s Services Provider Military Organization (Organização Militar Prestadora de Serviços - OMPS). In general, the core of the said theory is the fact that Accounting does not recognize the inertia of transactions occurring in an entity, and that occur repeatedly in some cases, regardless of the implementation of new actions by its managers. The study evaluates the possibility of greater use of information recorded in the financial statements of the unit of analysis, within the strategic decisions of the organization. As a research strategy, we adopted the case study. The results infer that it is possible to use the theory in the context of a multidimensional OMPS, promoting useful information for decision-making and thereby contributing to the strengthening of the necessary alignment of its administration with the current desires of the Brazilian society.

Keywords: Multidimensional Accounting, Public Management, Decision Making.

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Authors: M. Victor Jose, V. Seenivasagam

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This paper describes a logical method to enhance security on the grid computing to restrict the misuse of the grid resources. This method is an economic and efficient one to avoid the usage of the special devices. The security issues, techniques and solutions needed to provide a secure grid computing environment are described. A well defined process for security management among the resource accesses and key holding algorithm is also proposed. In this method, the identity management, access control and authorization and authentication are effectively handled.

Keywords: Grid security, Irregular binary series, Key holding mechanism, Resource identity, Secure resource access.

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Authors: Cristina G. Dascalu, Elena Mihaela Carausu, Daniela Manuc

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The medical studies often require different methods for parameters selection, as a second step of processing, after the database-s designing and filling with information. One common task is the selection of fields that act as risk factors using wellknown methods, in order to find the most relevant risk factors and to establish a possible hierarchy between them. Different methods are available in this purpose, one of the most known being the binary logistic regression. We will present the mathematical principles of this method and a practical example of using it in the analysis of the influence of 10 different psychiatric diagnostics over 4 different types of offences (in a database made from 289 psychiatric patients involved in different types of offences). Finally, we will make some observations about the relation between the risk factors hierarchy established through binary logistic regression and the individual risks, as well as the results of Chi-squared test. We will show that the hierarchy built using the binary logistic regression doesn-t agree with the direct order of risk factors, even if it was naturally to assume this hypothesis as being always true.

Keywords: Databases, risk factors, binary logisticregression, hierarchy.

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Authors: Ana Paula Melchiors Stahlschmidt, Cristina Py de Pinto Gomes Mairesse

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This paper presents observations on the early supervised internships in Psychology, currently called basic internships in Brazil, and its importance in professional training. The work is an experience report and focuses on the Professional training, illustrated by the reality of a Brazilian institution, used as a case study. It was developed from the authors' experience as academic supervisors of this kind of practice throughout this undergraduate course, combined with aspects investigated in the post-doctoral research of one of them. Theoretical references on the subject and related national legislation are analyzed, as well as reports of students who experienced at least one semester of this type of practice, articulated to the observations of the authors. The results demonstrate the importance of the early supervised internships as a way of creating opportunities for the students of a first contact with the professional reality and the practice of psychologists in different fields of insertion, preparing them for further experiments that require more involvement in activities of training and practices in Psychology.

Keywords: Training of psychologists, Internships in Psychology, Supervised internships, Combination of theory and practice.

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Authors: Juan L. Castro, Maria I. NavarroVictor Lopez, Eduardo M. Eisman, Jose M. Zurita

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This paper describes the Multilingual Virtual Simulated Patient framework. It has been created to train the social skills and testing the knowledge of primary health care medical students. The framework generates conversational agents which perform in serveral languages as virtual simulated patients that help to improve the communication and diagnosis skills of the students complementing their training process.

Keywords: Medical training, conversational agents, patient modeling.

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Authors: Cristina Vatamanu, Doina Cosovan, Dragoş Gavriluţ, Henri Luchian

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In the past few years, the amount of malicious software increased exponentially and, therefore, machine learning algorithms became instrumental in identifying clean and malware files through (semi)-automated classification. When working with very large datasets, the major challenge is to reach both a very high malware detection rate and a very low false positive rate. Another challenge is to minimize the time needed for the machine learning algorithm to do so. This paper presents a comparative study between different machine learning techniques such as linear classifiers, ensembles, decision trees or various hybrids thereof. The training dataset consists of approximately 2 million clean files and 200.000 infected files, which is a realistic quantitative mixture. The paper investigates the above mentioned methods with respect to both their performance (detection rate and false positive rate) and their practicability.

Keywords: Detection Rate, False Positives, Perceptron, One Side Class, Ensembles, Decision Tree, Hybrid methods, Feature Selection.

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Authors: Giovane Gurgel, Cristina S. Rodrigues, Filipa D. Vieira

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IFRN – Mossoró is a Brazilian technical education institute that develops several activities to encourage entrepreneurship, such as a curricular discipline about enterprise management and the existence of a business incubator. Despite efforts, the business incubator does not produce the expected effects. Therefore, what predisposes students to start their own business? If literature review explores determinant factors like the family and personal characteristics, it can be sustained that entrepreneurship skills can be taught since primary level, until university level. This paper presents the results of research project “Empreende IFRN” to understand the entrepreneurial predisposition and intention of the students from technical level courses. Data from 365 students from technical level courses reveal an increased entrepreneurial intention of students during time (from a 2 years period to someday in the future). The entrepreneurial behavior of parents affects students’ perception about starting their own business. Students also present a cautions behavior, preferring bank deposit and investment fund instead starting a business.

Keywords: Brazil, Entrepreneurial intention, Entrepreneurship, Secondary technical students.

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Authors: José M. Merigó, Anna M. Gil-Lafuente

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We study the possibility of using geometric operators in the selection of human resources. We develop three new methods that use the ordered weighted geometric (OWG) operator in different indexes used for the selection of human resources. The objective of these models is to manipulate the neutrality of the old methods so the decision maker is able to select human resources according to his particular attitude. In order to develop these models, first a short revision of the OWG operator is developed. Second, we briefly explain the general process for the selection of human resources. Then, we develop the three new indexes. They will use the OWG operator in the Hamming distance, in the adequacy coefficient and in the index of maximum and minimum level. Finally, an illustrative example about the new approach is given.

Keywords: OWG operator, decision making, human resources, Hamming distance.

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Authors: Rica Jell de Laza, Jose Alberto Fernandez, Andrea Marie Mendoza, Qristin Jeuel Regalado

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This study investigates whether participants experience different levels of persuasion depending on the hemisphere of the brain and the tone of voice. The experiment was performed on 96 volunteer undergraduate students taking an introductory course in psychology. The participants took part in a 2 x 3 (Hemisphere: left, right x Tone of Voice: positive, neutral, negative) Mixed Factorial Design to measure how much a person was persuaded. Results showed that the hemisphere of the brain and the tone of voice used did not significantly affect the results individually. Furthermore, there was no interaction effect. Therefore, the hemispheres of the brain and the tone of voice employed play insignificant roles in persuading a person.

Keywords: Dichotic listening, brain hemisphere, tone of voice, persuasion.

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Authors: Liliana M. Marinelli, Cristina T. Varanese

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In the last few years, students from higher education have difficulties in grasping mathematical concepts which support physical matters, especially those in the first years of this education. Classical Physics teaching turns to be complex when students are not able to make use of mathematical tools which lead to the conceptual structure of Physics. When derivation and integration rules are not used or developed in parallel with other disciplines, the physical meaning that we attempt to convey turns to be complicated. Due to this fact, it could be of great use to see the Classical Mechanics from an axiomatic approach, where the correspondence rules give physical meaning, if we expect students to understand concepts clearly and accurately. Using the Minkowski point of view adapted to a two-dimensional space and time where vectors, matrices, and straight lines (worked from an affine space) give mathematical and physical rigorosity even when it is more abstract. An interesting option would be to develop the disciplinary contents from an axiomatic version which embraces the Classical Mechanics as a particular case of Relativistic Mechanics. The observation about the increase in the difficulties stated by students in the first years of education allows this idea to grow as a possible option to improve performance and understanding of the concepts of this subject.

Keywords: Axiom, classical physics, physical concepts, relativity.

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Authors: Pablo Barrera, Jose M. Canas, Vicente Matellan

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This paper addresses the problem of determining the current 3D location of a moving object and robustly tracking it from a sequence of camera images. The approach presented here uses a particle filter and does not perform any explicit triangulation. Only the color of the object to be tracked is required, but not any precisemotion model. The observation model we have developed avoids the color filtering of the entire image. That and the Monte Carlotechniques inside the particle filter provide real time performance.Experiments with two real cameras are presented and lessons learned are commented. The approach scales easily to more than two cameras and new sensor cues.

Keywords: Monte Carlo sampling, multiple view, particle filters, visual tracking.

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Authors: Carlos Sanchís-Pedregosa, María del Mar González-Zamora, José A. D. Machuca

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Logistics outsourcing is a growing trend and measuring its performance, a challenge. It must be consistent with the objectives set for logistics outsourcing, but we have found no objective-based performance measurement system. We have conducted a comprehensive review of the specialist literature to cover this gap, which has led us to identify and define these objectives. The outcome is that we have obtained a list of the most relevant objectives and their descriptions. This will enable us to analyse in a future study whether the indicators used for measuring logistics outsourcing performance are consistent with the objectives pursued with the outsourcing. If this is not the case, a proposal will be made for a set of financial and operational indicators to measure performance in logistics outsourcing that take the goals being pursued into account.

Keywords: Outsourcing, Performance measurement, Logistics, Objectives, Indicators

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Authors: Vanessa de Cillos Silva, Fabrício José Piacente, Sônia Maria De Stefano Piedade, Valter Arthur

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The increasing concern in relation to safety and hygiene of food consumption makes it so that food conservation is studied. Food radiation is a technique used for conservation, but many consumers associate this technique with dangers such as environmental contamination and development of diseases. This research had the objective of evaluating the acceptance of radiated products by the consumer market in the city of Piracicaba/SP-Brasil. The methodology adopted was the application of a questionnaire in the city’s supermarkets. After the application, the data was tabulated and analyzed. It was observed that the majority of interviewees would not eat irradiated food. The unfamiliarity and questions about the safety of irradiated food were the main causes of your rejection.

Keywords: Irradiation, market acceptance, questionnaire, storage.

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Authors: Cesar H. Ortega Jimenez, Ignacio Eguia Salinas, Pedro Garrido Vega, Jose A. Dominguez Machuca

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The aim of this study is to identify the conditions of implementation for reconfigurability in summarizing past flexible manufacturing systems (FMS) research by drawing overall conclusions from many separate High Performance Manufacturing (HPM) studies. Meta-analysis will be applied to links between HPM programs and their practices related to FMS and manufacturing performance with particular reference to responsiveness performance. More specifically, an application of meta-analysis will be made with reference to two of the main steps towards the development of an empirically-tested theory: testing the adequacy of the measurement of variables and testing the linkages between the variables.

Keywords: FMS (flexible manufacturing system), HPM (highperformance manufacturing), reconfigurability, RMS (reconfigurablemanufacturing system), responsiveness

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Authors: José E. Q. Souza, Marcio Fontana, Antonio C. C. Lima

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This paper presents analysis and characterization of a piezoelectric micro-generator for energy harvesting application. A low-cost experimental prototype was designed to operate as piezoelectric micro-generator in the laboratory. An input acceleration of 9.8m/s2 using a sine signal (peak-to-peak voltage: 1V, offset voltage: 0V) at frequencies ranging from 10Hz to 160Hz generated a maximum average power of 432.4μW (linear mass position = 25mm) and an average power of 543.3μW (angular mass position = 35°). These promising results show that the prototype can be considered for low consumption load application as an energy harvesting micro-generator.

Keywords: Piezoelectric, microgenerator, energy harvesting, cantilever beam.

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Authors: Jose William Porras Ferreira

Abstract:

This paper presents two solutions to the Fermat’s Last Theorem (FLT). The first one using some algebraic basis related to the Pythagorean theorem, expression of equations, an analysis of their behavior, when compared with power  and power  and using " the “Well Ordering Principle” of natural numbers it is demonstrated that in Fermat equation . The second one solution is using the connection between  and power  through the Pascal’s triangle or  Newton’s binomial coefficients, where de Fermat equation do not fulfill the first coefficient, then it is impossible that:

zⁿ=xⁿ+yⁿ for n>2 and (x, y, z) E Z⁺ - {0}

 

Keywords: Fermat’s Last Theorem, Pythagorean Theorem, Newton Binomial Coefficients, Pascal’s Triangle, Well Ordering Principle.

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Authors: Julio Manuel de Luis Ruiz, Javier Sedano Cibrián, Rubén Pérez Álvarez, Raúl Pereda García, Cristina Diego Soroa

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Nowadays, the use of drones has been extended to practically any human activity. One of the main applications is focused on the surveying field. In this regard, software programs that process the images captured by the sensor from the drone in an almost automatic way have been developed and commercialized, but they only allow contrasting the results through control points. This work proposes the contrast of a 3D model obtained from a flight developed by a drone and a non-metric camera (due to its low cost), with a second model that is obtained by means of the historically-endorsed classical methods. In addition to this, the contrast is developed over a certain territory with a significant unevenness, so as to test the model generated with photogrammetry, and considering that photogrammetry with drones finds more difficulties in terms of accuracy in this kind of situations. Distances, heights, surfaces and volumes are measured on the basis of the 3D models generated, and the results are contrasted. The differences are about 0.2% for the measurement of distances and heights, 0.3% for surfaces and 0.6% when measuring volumes. Although they are not important, they do not meet the order of magnitude that is presented by salespeople.

Keywords: Accuracy, classical topographic, 3D model, photogrammetry, UAV.

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Authors: Adriano Bessa Albuquerque, Francisco Jose Barreto Nunes

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Software vulnerabilities are increasing and not only impact services and processes availability as well as information confidentiality, integrity and privacy, but also cause changes that interfere in the development process. Security test could be a solution to reduce vulnerabilities. However, the variety of test techniques with the lack of real case studies of applying tests focusing on software development life cycle compromise its effective use. This paper offers an overview of how a Systematic Mapping Study (MS) about security verification, validation and test (VVT) was performed, besides presenting general results about this study.

Keywords: Software test, software security verification validation and test, security test institutionalization, systematic mapping study.

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Authors: José R. G. Braga, Joice B. Mendes, Guilherme H. Caponetto, Alexandre C. B. Ramos

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With major technological advances and to reduce the cost of training apprentices for real-time critical systems, it was necessary the development of Intelligent Tutoring Systems for training apprentices in these systems. These systems, in general, have interactive features so that the learning is actually more efficient, making the learner more familiar with the mechanism in question. In the home stage of learning, tests are performed to obtain the student's income, a measure on their use. The aim of this paper is to present a framework to model an Intelligent Tutoring Systems using the UML language. The various steps of the analysis are considered the diagrams required to build a general model, whose purpose is to present the different perspectives of its development.

Keywords: Computer based training, Hypermedia, Software modeling.

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Authors: Fabrício José Piacente, Vanessa de Cillos Silva, Thigo Luiz Mello Melato

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The construction industry has been demonstrating increased growth and importance in Brazil’s national economic development. This study aims to evaluate the financial performance of the leading companies in the construction sector in Brazil in the period from 2009 to 2012. An analysis is made of the capital structure, liquidity, and profitability of the six largest companies in the construction sector in Brazil: Brookfield, Cyrela, Gafisa, MRV, PDG and Rossi. The results are then compared with standard industry ratios. It was found that among the companies analyzed, MRV and Cyrela showed the best relative performance in the period under consideration.

Keywords: Accounting ratios, construction, financial performance.

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Authors: Cristina Sanchez-Sanchez

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Although there seems to be a growing interest in the study of the citizen’s happiness as an alternative measure of a country’s progress to GDP, happiness as a public concern is still an ambiguous concept, hard to define. Moreover, different notions are used indiscriminately to talk about the same thing. This investigation aims to determine the conceptions of happiness, well-being and quality of life that originate from the indexes that different governments and public institutions around the world have created to study them. Through the Scoping Review method, this study identifies the recent academic research in this field (a total of 267 documents between 2006 and 2016) from some of the most popular social sciences databases around the world, Web of Science, Scopus, JSTOR, Sage, EBSCO, IBSS and Google Scholar, and in Spain, ISOC and Dialnet. These 267 documents referenced 53 different indexes and researches. The Grounded Theory method has been applied to a sample of 13 indexes in order to identify the main categories they use to determine these three concepts. The results show that these are multi-dimensional concepts and similar indicators are used indistinctly to measure happiness, well-being and quality of life.

Keywords: Grounded theory, happiness, happiness index, quality of life, scoping review, well-being.

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