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In this paper, we study two graph convexity parameters: iteration time and general position number. The iteration time was defined in 1981 in the geodesic convexity, but its computational complexity was so far open. The general position number was defined in the geodesic convexity and proved NP-hard in 2018. We extend these parameters to any graph convexity and prove that the iteration number is NP-hard in the P3 convexity. We use this result to prove that the iteration time is also NP-hard in the geodesic convexity even in graphs with diameter two, a long standing open question. These results are also important since they are the last two missing NP-hardness results regarding the ten most studied graph convexity parameters in the geodesic and P3 convexities. We also prove that the general position number of the monophonic convexity is W[1]-hard (parameterized by the size of the solution) and $n^{1-\varepsilon}$-inapproximable in polynomial time for any $\varepsilon>0$ unless P=NP, even in graphs with diameter two. Finally, we also obtain FPT results on the general position number in the P3 convexity and we prove that it is W[1]-hard (parameterized by the size of the solution).

This study examined ways in which climate information was mobilized for use under Future Climate for Africa (FCFA), an applied research program to improve the use of climate information to support medium-term (5–40 years) policies and planning in sub-Saharan Africa. Past research has underscored the interdependent relationship between user engagement and knowledge mobilization in effective climate knowledge uptake. The study used a document analysis of 46 program ou tputs and semi-structured interviews with 13 FCFA researchers to contrast user-centered and knowledge-centered approaches to effectively mobilize climate information uptake for use. A total of 20 knowledge mobilization tools and approaches were identified across the program and analyzed. This analysis reveals a complex interplay between user engagement and knowledge mobilization processes, including the strategic or flexible use and re-use of knowledge products as the user engagement process evolved. These findings have important implications for future programmatic design and planning in promoting engagement and mobilization approaches that can contribute to long-term policy and decision-making.

This study examined ways in which climate information was mobilized for use under Future Climate for Africa (FCFA), an applied research program to improve the use of climate information to support medium-term (5–40 years) policies and planning in sub-Saharan Africa. Past research has underscored the interdependent relationship between user engagement and knowledge mobilization in effective climate knowledge uptake. The study used a document analysis of 46 program ou tputs and semi-structured interviews with 13 FCFA researchers to contrast user-centered and knowledge-centered approaches to effectively mobilize climate information uptake for use. A total of 20 knowledge mobilization tools and approaches were identified across the program and analyzed. This analysis reveals a complex interplay between user engagement and knowledge mobilization processes, including the strategic or flexible use and re-use of knowledge products as the user engagement process evolved. These findings have important implications for future programmatic design and planning in promoting engagement and mobilization approaches that can contribute to long-term policy and decision-making.

An orientation $D$ of a graph $G=(V,E)$ is a digraph obtained from $G$ by replacing each edge by exactly one of the two possible arcs with the same end vertices. For each $v \in V(G)$, the indegree of $v$ in $D$, denoted by $d^-_D(v)$, is the number of arcs with head $v$ in $D$. An orientation $D$ of $G$ is proper if $d^-_D(u)\neq d^-_D(v)$, for all $uv\in E(G)$. An orientation with maximum indegree at most $k$ is called a $k$-orientation. The proper orientation number of $G$, denoted by $\overrightarrow{\chi}(G)$, is the minimum integer $k$ such that $G$ admits a proper $k$-orientation. We prove that determining whether $\overrightarrow{\chi}(G) \leq k$ is NP-complete for chordal graphs of bounded diameter, but can be solved in linear-time in the subclass of quasi-threshold graphs. When parameterizing by $k$, we argue that this problem is FPT for chordal graphs and argue that no polynomial kernel exists, unless $NP\subseteq coNP/\ poly$. We present a better kernel to the subclass of split graphs and a linear kernel to the class of cobipartite graphs. Concerning bounds, we prove tight upper bounds for subclasses of block graphs. We also present new families of trees having proper orientation number at most 2 and at most 3. Actually, we prove a general bound stating that any graph $G$ having no adjacent vertices of degree at least $c+1$ have proper orientation number at most $c$. This implies new classes of (outer)planar graphs with bounded proper orientation number. We also prove that maximal outerplanar graphs $G$ whose weak-dual is a path satisfy $\overrightarrow{\chi}(G)\leq 13$. Finally, we present simple bounds to the classes of chordal claw-free graphs and cographs.

In a highly competitive environment with internal and external competition, the Brazilian textile sector faces difficulties to maintain its activities and has the growth prospects affected. This scenario is strengthened when evaluating the small and medium enterprises. In this way, the company that has some concern with the structure of its management, through concepts presented by the comptroller, achieves some prominence in the industry and remain competitive. Thus, the present study sought to identify the perceptions of industry managers about the Controllership and verify if this area is part of the business, albeit informally, in the companies surveyed. There were 41 managers interviewed from clothing companies established in the Brás region, in São Paulo city. The questionnaire was closed and the responses were collected manually, on-site, from April 28 to May 6, 2014. The main findings of the study shows that there is awareness about the importance of Controllership in the organization, the companies use some type of control, even though by paper or spreadsheets, but there is concern in develop and implement software to improve the management., Em um ambiente de grande competitividade, com concorrência interna e externa, o setor têxtil brasileiro enfrenta dificuldades de manutenção das atividades e perspectiva de crescimento comprometida. Este cenário é potencializado quando volta-se o olhar para as pequenas e médias empresas do setor. Neste sentido, a empresa que apresenta alguma preocupação com a estruturação de sua gestão, com conceitos apresentados pela controladoria, consegue algum destaque no setor e manter-se competitiva. Deste modo, a presente pesquisa buscou identificar a percepção dos gestores do setor sobre a controladoria e se ela existe, ainda que informalmente, nas empresas pesquisadas. Foram entrevistados 41 gestores de confecções estabelecidas na região do Brás, no município de São Paulo. O questionário foi fechado e as respostas foram coletadas manualmente, in loco, no período de 28 de abril à 06 de maio de2014. Como principais achados, destaca-se a percepção pela importância do controle na organização, a adoção de controles manuais ou em fichas e algum interesse em implantação de software integrado para auxiliar na gestão.

In a highly competitive environment with internal and external competition, the Brazilian textile sector faces difficulties to maintain its activities and has the growth prospects affected. This scenario is strengthened when evaluating the small and medium enterprises. In this way, the company that has some concern with the structure of its management, through concepts presented by the comptroller, achieves some prominence in the industry and remain competitive. Thus, the present study sought to identify the perceptions of industry managers about the Controllership and verify if this area is part of the business, albeit informally, in the companies surveyed. There were 41 managers interviewed from clothing companies established in the Brás region, in São Paulo city. The questionnaire was closed and the responses were collected manually, on-site, from April 28 to May 6, 2014. The main findings of the study shows that there is awareness about the importance of Controllership in the organization, the companies use some type of control, even though by paper or spreadsheets, but there is concern in develop and implement software to improve the management., Em um ambiente de grande competitividade, com concorrência interna e externa, o setor têxtil brasileiro enfrenta dificuldades de manutenção das atividades e perspectiva de crescimento comprometida. Este cenário é potencializado quando volta-se o olhar para as pequenas e médias empresas do setor. Neste sentido, a empresa que apresenta alguma preocupação com a estruturação de sua gestão, com conceitos apresentados pela controladoria, consegue algum destaque no setor e manter-se competitiva. Deste modo, a presente pesquisa buscou identificar a percepção dos gestores do setor sobre a controladoria e se ela existe, ainda que informalmente, nas empresas pesquisadas. Foram entrevistados 41 gestores de confecções estabelecidas na região do Brás, no município de São Paulo. O questionário foi fechado e as respostas foram coletadas manualmente, in loco, no período de 28 de abril à 06 de maio de2014. Como principais achados, destaca-se a percepção pela importância do controle na organização, a adoção de controles manuais ou em fichas e algum interesse em implantação de software integrado para auxiliar na gestão.

In a highly competitive environment with internal and external competition, the Brazilian textile sector faces difficulties to maintain its activities and has the growth prospects affected. This scenario is strengthened when evaluating the small and medium enterprises. In this way, the company that has some concern with the structure of its management, through concepts presented by the comptroller, achieves some prominence in the industry and remain competitive. Thus, the present study sought to identify the perceptions of industry managers about the Controllership and verify if this area is part of the business, albeit informally, in the companies surveyed. There were 41 managers interviewed from clothing companies established in the Brás region, in São Paulo city. The questionnaire was closed and the responses were collected manually, on-site, from April 28 to May 6, 2014. The main findings of the study shows that there is awareness about the importance of Controllership in the organization, the companies use some type of control, even though by paper or spreadsheets, but there is concern in develop and implement software to improve the management., Em um ambiente de grande competitividade, com concorrência interna e externa, o setor têxtil brasileiro enfrenta dificuldades de manutenção das atividades e perspectiva de crescimento comprometida. Este cenário é potencializado quando volta-se o olhar para as pequenas e médias empresas do setor. Neste sentido, a empresa que apresenta alguma preocupação com a estruturação de sua gestão, com conceitos apresentados pela controladoria, consegue algum destaque no setor e manter-se competitiva. Deste modo, a presente pesquisa buscou identificar a percepção dos gestores do setor sobre a controladoria e se ela existe, ainda que informalmente, nas empresas pesquisadas. Foram entrevistados 41 gestores de confecções estabelecidas na região do Brás, no município de São Paulo. O questionário foi fechado e as respostas foram coletadas manualmente, in loco, no período de 28 de abril à 06 de maio de2014. Como principais achados, destaca-se a percepção pela importância do controle na organização, a adoção de controles manuais ou em fichas e algum interesse em implantação de software integrado para auxiliar na gestão.

In a highly competitive environment with internal and external competition, the Brazilian textile sector faces difficulties to maintain its activities and has the growth prospects affected. This scenario is strengthened when evaluating the small and medium enterprises. In this way, the company that has some concern with the structure of its management, through concepts presented by the comptroller, achieves some prominence in the industry and remain competitive. Thus, the present study sought to identify the perceptions of industry managers about the Controllership and verify if this area is part of the business, albeit informally, in the companies surveyed. There were 41 managers interviewed from clothing companies established in the Brás region, in São Paulo city. The questionnaire was closed and the responses were collected manually, on-site, from April 28 to May 6, 2014. The main findings of the study shows that there is awareness about the importance of Controllership in the organization, the companies use some type of control, even though by paper or spreadsheets, but there is concern in develop and implement software to improve the management., Em um ambiente de grande competitividade, com concorrência interna e externa, o setor têxtil brasileiro enfrenta dificuldades de manutenção das atividades e perspectiva de crescimento comprometida. Este cenário é potencializado quando volta-se o olhar para as pequenas e médias empresas do setor. Neste sentido, a empresa que apresenta alguma preocupação com a estruturação de sua gestão, com conceitos apresentados pela controladoria, consegue algum destaque no setor e manter-se competitiva. Deste modo, a presente pesquisa buscou identificar a percepção dos gestores do setor sobre a controladoria e se ela existe, ainda que informalmente, nas empresas pesquisadas. Foram entrevistados 41 gestores de confecções estabelecidas na região do Brás, no município de São Paulo. O questionário foi fechado e as respostas foram coletadas manualmente, in loco, no período de 28 de abril à 06 de maio de2014. Como principais achados, destaca-se a percepção pela importância do controle na organização, a adoção de controles manuais ou em fichas e algum interesse em implantação de software integrado para auxiliar na gestão.

Given a graph $G$, and a spanning subgraph $H$ of $G$, a circular $q$-backbone $k$-coloring of $(G,H)$ is a proper $k$-coloring $c$ of $G$ such that $q\le \lvert c(u)-c(v)\rvert \le k-q$, for every edge $uv\in E(H)$. The circular $q$-backbone chromatic number of $(G,H)$, denoted by $CBC_q(G,H)$, is the minimum integer $k$ for which there exists a circular $q$-backbone $k$-coloring of $(G,H)$. The Four Color Theorem implies that whenever $G$ is planar, we have $CBC_2(G,H)\le 8$. It is conjectured that this upper bound can be improved to 7 when $H$ is a tree, and to 6 when $H$ is a matching. In this work, we show that: 1) if $G$ is planar and has no $C_4$ as subgraph, and $H$ is a linear spanning forest of $G$, then $CBC_2(G,H)\leq 7$; 2) if $G$ is a plane graph having no two 3-faces sharing an edge, and $H$ is a matching of $G$, then $CBC_2(G,H)\leq 6$; and 3) if $G$ is planar and has no $C_4$ nor $C_5$ as subgraph, and $H$ is a mathing of $G$, then $CBC_2(G,H)\leq 5$. These results partially answer questions posed by Broersma, Fujisawa and Yoshimoto (2003), and by Broersma, Fomin and Golovach (2007). It also points towards a positive answer for the Steinberg's Conjecture., Comment: 19 pages

A proper $k$-coloring of a graph $G=(V,E)$ is a function $c: V(G)\to \{1,\ldots,k\}$ such that $c(u)\neq c(v)$, for every $uv\in E(G)$. The chromatic number $\chi(G)$ is the minimum $k$ such that there exists a proper $k$-coloring of $G$. Given a spanning subgraph $H$ of $G$, a $q$-backbone $k$-coloring of $(G,H)$ is a proper $k$-coloring $c$ of $V(G)$ such that $\lvert c(u)-c(v)\rvert \ge q$, for every edge $uv\in E(H)$. The $q$-backbone chromatic number $BBC_q(G,H)$ is the smallest $k$ for which there exists a $q$-backbone $k$-coloring of $(G,H)$. In this work, we show that every connected graph $G$ has a generating tree $T$ such that $BBC_q(G,T) = \max\{\chi(G),\left\lceil\frac{\chi(G)}{2}\right\rceil+q\}$, and that this value is the best possible. As a direct consequence, we get that every connected graph $G$ has a spanning tree $T$ for which $BBC_2(G,T)=\chi(G)$, if $\chi(G)\ge 4$, or $BBC_2(G,T)=\chi(G)+1$, otherwise. Thus, by applying the Four Color Theorem, we have that every connected nonbipartite planar graph $G$ has a spanning tree $T$ such that $BBC_2(G,T)=4$. This settles a question by Wang, Bu, Montassier and Raspaud (2012), and generalizes a number of previous partial results to their question.

A proper coloring of a graph is a partition of its vertex set into stable sets, where each part corresponds to a color. For a vertex-weighted graph, the weight of a color is the maximum weight of its vertices. The weight of a coloring is the sum of the weights of its colors. Guan and Zhu (1997) defined the weighted chromatic number of a vertex-weighted graph G as the smallest weight of a proper coloring of G. If vertices of a graph have weight 1, its weighted chromatic number coincides with its chromatic number. Thus, the problem of computing the weighted chromatic number, a.k.a. Max Coloring Problem, is NP-hard in general graphs. It remains NP-hard in some graph classes as bipartite graphs. Approximation algorithms have been designed in several graph classes, in particular, there exists a PTAS for trees. Surprisingly, the time-complexity of computing this parameter in trees is still open. The Exponential Time Hypothesis (ETH) states that 3-SAT cannot be solved in sub-exponential time. We show that, assuming ETH, the best algorithm to compute the weighted chromatic number of n-node trees has time-complexity n O(log(n)). Our result mainly relies on proving that, when computing an optimal proper weighted coloring of a graph G, it is hard to combine colorings of its connected components.

This article has complied with the aim to validate and show the level of adherence of accounting firms in São Paulo, accredited as a quality benchmark for organ class (SESCON/SP) as well as ISO 9001, accounting standards for control fixed assets through applied research. Elaborated a theoretical framework related to the topic to indicate the prerogative of the standard and situate the reader in relation to the questionnaire enabling analysis of the responses received, in addition to qualifying the respondents in order to identify them with the theme. As a result it was found that the accounting firms, despite knowledge of the standard do not apply substantially. It was concluded that there is widespread knowledge of accounting standards and the concept of impairment. However, there is also evidence tha tthere is a need for improving the use of the standard., Este artigo cumpre com o objetivo de validar e evidenciar o nível de aderência dos escritórios contábeis do município de São Paulo, credenciados como referência de qualidade por órgão de classe (SESCON/SP), assim como pela ISO9001, às normas contábeis para controle de bens do ativo imobilizado por meio de uma pesquisa aplicada. Elaborou-seum referencial teórico relacionado ao tema de forma a indicar a prerrogativa da norma e situar o leitor em relação ao questionário, possibilitando análise das respostas recebidas, além de qualificar os respondentes de forma a identificá-los com o tema proposto. Como resultado, constatou-se que as empresas contábeis, apesar do conhecimento da norma, nãoa aplicam de forma substancial. Concluiu-se que existe um conhecimento difundido das normas contábeis e o conceitode impairment. Porém, também há evidências de que existe a necessidade do aprimoramento do uso da norma., Este artículo tiene el objetivo de validar y evidenciar, a través de una investigación, la aplicación de las normas contables para el control de activos fijos por parte de los estudios contables en la municipalidad de São Paulo, acreditados como referencia de calidad por el gremio (SESCON/SP, Sindicato de Empresas de Servicios Contables), y por el estándar ISO9001. Se elaboró un marco teórico relacionado con el tema para que se indique la prerrogativa de la norma y situar al lector en la encuesta, con esto se puede analizar las respuestas obtenidas y calificar a los encuestados según el tema propuesto. Como resultado, se constató que los estudios contables, a pesar de conocer la norma, no la aplican de forma substancial. Se concluye que se tiene información sobre las normas contables y también se entiende el concepto de impairment; sin embargo, también existe la necesidad de perfeccionar el uso de la norma.

This article has complied with the aim to validate and show the level of adherence of accounting firms in São Paulo, accredited as a quality benchmark for organ class (SESCON/SP) as well as ISO 9001, accounting standards for control fixed assets through applied research. Elaborated a theoretical framework related to the topic to indicate the prerogative of the standard and situate the reader in relation to the questionnaire enabling analysis of the responses received, in addition to qualifying the respondents in order to identify them with the theme. As a result it was found that the accounting firms, despite knowledge of the standard do not apply substantially. It was concluded that there is widespread knowledge of accounting standards and the concept of impairment. However, there is also evidence tha tthere is a need for improving the use of the standard., Este artigo cumpre com o objetivo de validar e evidenciar o nível de aderência dos escritórios contábeis do município de São Paulo, credenciados como referência de qualidade por órgão de classe (SESCON/SP), assim como pela ISO9001, às normas contábeis para controle de bens do ativo imobilizado por meio de uma pesquisa aplicada. Elaborou-seum referencial teórico relacionado ao tema de forma a indicar a prerrogativa da norma e situar o leitor em relação ao questionário, possibilitando análise das respostas recebidas, além de qualificar os respondentes de forma a identificá-los com o tema proposto. Como resultado, constatou-se que as empresas contábeis, apesar do conhecimento da norma, nãoa aplicam de forma substancial. Concluiu-se que existe um conhecimento difundido das normas contábeis e o conceitode impairment. Porém, também há evidências de que existe a necessidade do aprimoramento do uso da norma., Este artículo tiene el objetivo de validar y evidenciar, a través de una investigación, la aplicación de las normas contables para el control de activos fijos por parte de los estudios contables en la municipalidad de São Paulo, acreditados como referencia de calidad por el gremio (SESCON/SP, Sindicato de Empresas de Servicios Contables), y por el estándar ISO9001. Se elaboró un marco teórico relacionado con el tema para que se indique la prerrogativa de la norma y situar al lector en la encuesta, con esto se puede analizar las respuestas obtenidas y calificar a los encuestados según el tema propuesto. Como resultado, se constató que los estudios contables, a pesar de conocer la norma, no la aplican de forma substancial. Se concluye que se tiene información sobre las normas contables y también se entiende el concepto de impairment; sin embargo, también existe la necesidad de perfeccionar el uso de la norma.

A proper coloring of a graph is a partition of its vertex set into stable sets, where each part corresponds to a color. For a vertex-weighted graph, the weight of a color is the maximum weight of its vertices. The weight of a coloring is the sum of the weights of its colors. Guan and Zhu (1997) defined the weighted chromatic number of a vertex-weighted graph G as the smallest weight of a proper coloring of G. If vertices of a graph have weight 1, its weighted chromatic number coincides with its chromatic number. Thus, the problem of computing the weighted chromatic number, a.k.a. Max Coloring Problem, is NP-hard in general graphs. It remains NP-hard in some graph classes as bipartite graphs. Approximation algorithms have been designed in several graph classes, in particular, there exists a PTAS for trees. Surprisingly, the time-complexity of computing this parameter in trees is still open. The Exponential Time Hypothesis (ETH) states that 3-SAT cannot be solved in sub-exponential time. We show that, assuming ETH, the best algorithm to compute the weighted chromatic number of n-node trees has time-complexity n O(log(n)). Our result mainly relies on proving that, when computing an optimal proper weighted coloring of a graph G, it is hard to combine colorings of its connected components.

Periodistas: Aurora de Andrés y Eufrasio Zúñiga. Entrevistados: Julio Casas Araujo. Gregorio Marañón Moya

This study examined ways in which climate information was mobilized for use under Future Climate for Africa (FCFA), an applied research program to improve the use of climate information to support medium-term (5–40 years) policies and planning in sub-Saharan Africa. Past research has underscored the interdependent relationship between user engagement and knowledge mobilization in effective climate knowledge uptake. The study used a document analysis of 46 program ou tputs and semi-structured interviews with 13 FCFA researchers to contrast user-centered and knowledge-centered approaches to effectively mobilize climate information uptake for use. A total of 20 knowledge mobilization tools and approaches were identified across the program and analyzed. This analysis reveals a complex interplay between user engagement and knowledge mobilization processes, including the strategic or flexible use and re-use of knowledge products as the user engagement process evolved. These findings have important implications for future programmatic design and planning in promoting engagement and mobilization approaches that can contribute to long-term policy and decision-making.