It is shown to be a relevant study involving terrestrial methods of measurement, such as： forward and backward intersections, geometric leveling, trigonometric leveling with short distance targeted and spatial positi...It is shown to be a relevant study involving terrestrial methods of measurement, such as： forward and backward intersections, geometric leveling, trigonometric leveling with short distance targeted and spatial positioning GNSS methods, for the definition of field reference points and field-object points located in rough terrain. The geodesic structures were implemented in the Historic Site of Olinda employing GNSS （global navigation satellite system） receivers, total stations and digital level. The historical site of Olinda was recorded by UNESCO as Historical and Cultural Heritage of Humanity. The study area is located in the center of the busiest site with a quite roughly relief. This area has been studied since 2007 involving Research of Scientific Initiation and Pos-Graduation Course. This paper aims to present the realized experiments for the implementation and definition of geodesic structures in environments with very rough relief, including large old houses and historic monuments.展开更多
This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the ...This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables （Jacobian determinants）, as well as with activity-based costing （ABC） and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments （cost centres） and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel （or supplementally）, providing administrators with more comparative data and a clearer picture of a university＇s economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks： （1） allocation of national and community funds to university departments; （2） financing of textbooks, food, and accommodation; and （3） determining the optimum number of new enrolments.展开更多
文摘It is shown to be a relevant study involving terrestrial methods of measurement, such as： forward and backward intersections, geometric leveling, trigonometric leveling with short distance targeted and spatial positioning GNSS methods, for the definition of field reference points and field-object points located in rough terrain. The geodesic structures were implemented in the Historic Site of Olinda employing GNSS （global navigation satellite system） receivers, total stations and digital level. The historical site of Olinda was recorded by UNESCO as Historical and Cultural Heritage of Humanity. The study area is located in the center of the busiest site with a quite roughly relief. This area has been studied since 2007 involving Research of Scientific Initiation and Pos-Graduation Course. This paper aims to present the realized experiments for the implementation and definition of geodesic structures in environments with very rough relief, including large old houses and historic monuments.
文摘This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables （Jacobian determinants）, as well as with activity-based costing （ABC） and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments （cost centres） and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel （or supplementally）, providing administrators with more comparative data and a clearer picture of a university＇s economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks： （1） allocation of national and community funds to university departments; （2） financing of textbooks, food, and accommodation; and （3） determining the optimum number of new enrolments.
