A test of the resource security and the body mass index reference point hypotheses of body dissatisfaction amongst adolescents in eight countries

Objective. 

Compliance com os requisitos de divulgação do IFRS - International Financial Reporting Standards e sua relação com o erro de previsão dos analistas de mercado

O objetivo deste estudo é fazer uma análise da relação entre o erro de previsão dos analistas de mercado quanto à rentabilidade das empresas listadas na BM&FBOVESPA S.A. (Bovespa) e os requerimentos de divulgação do International Financial Reporting Standards (IFRS). Isto foi feito através da regressão do erro de previsão dos analistas, utilizando a metodologia de dados em painel no ano de implantação do IFRS no Brasil, 2010, e, complementarmente em 2012, para referenciamento desses dados. Partindo desse pressuposto, foi determinado o erro de previsão das empresas listadas na Bovespa através de dados de rentabilidade (índice de lucro por ação/earnings per share) previstos e realizados, disponíveis nas bases de dados I/B/E/S Earnings Consensus Information, providos pela plataforma Thomson ONE Investment Banking e Economática Pro®, respectivamente. Os resultados obtidos indicam uma relação negativa entre o erro de previsão e o cumprimento dos requisitos de divulgação do IFRS, ou seja, quanto maior a qualidade nas informações divulgadas, menor o erro de previsão dos analistas. Portanto, esses resultados sustentam a perspectiva de que o grau de cumprimento das normas contábeis é tão ou mais importante do que as próprias normas. Adicionalmente, foi verificado que quando a empresa listada na BM&FBOVESPA é vinculada a Agência Reguladora, seu erro de previsão não é alterado. Por fim, esses resultados sugerem que é importante que haja o aprimoramento dos mecanismos de auditoria das firmas quanto ao cumprimento dos requerimentos normativos de divulgação, tais como: penalidades pela não observância da norma (enforcement), estruturas de governança corporativa e auditorias interna e externa.

New constraints on ages of glasses proposed as reference materials for fission-track dating

New analyses have been performed in order to enhance the data-set on the independent ages of four glasses that have been proposed as reference materials for fission-track dating. The results are as follows. Moldavite - repeated (40)Ar/(39)Ar age determinations on samples from deposits from Bohemia and Moravia yielded an average of 14.34 +/- 0.08 Ma. This datum agrees with other recent determinations and is significantly younger than the (40)Ar/(39)Ar age of 15.21 +/- 0.15 Ma determined in the early 1980s. Macusanite (Peru) -four K-Ar ages ranging from 5.44 +/- 0.06 to 5.72 +/- 0.12 Ma have been published previously. New (40)Ar/(39)Ar ages gave an average of 5.12 +/- 0.04 Ma. Plateau fission-track ages determined using the IRMM-540 certified glass and U and Th thin films for neutron fluence measurements agree better with these new (40)Ar/(39)Ar ages than the previously published ages. Roccastrada glass (Italy) - a new (40)Ar/(39)Ar age, 2.45 +/- 0.04 Ma, is consistent with previous determinations. The Quiron obsidian (Argentina) is a recently discovered glass that has been proposed as an additional reference material for its high spontaneous track density (around 100 000 cm(-2)). Defects that might produce spurious tracks are virtually absent. An independent (40)Ar/(39)Ar age of 8.77 +/- 0.09 Ma was determined and is recommended for this glass. We believe that these materials, which will be distributed upon request to fission-track groups, will be very useful for testing system calibrations and experimental procedures.

Technological dimensions of economic diversification and development in the Caribbean with specific reference to the Organization of Eastern Caribbean States (OECS)

Includes bibliography

Growth standards of patients with Noonan and Noonan-like syndromes with mutations in the RAS/MAPK pathway

Noonan syndrome (NS) and Noonan-like syndromes (NLS) are autosomal dominant disorders caused by heterozygous mutations in genes of the RAS/MAPK pathway. The aim of the study was to construct specific growth charts for patients with NS and NLS. Anthropometric measurements (mean of 4.3 measurements per patient) were obtained in a mixed cross-sectional and longitudinal mode from 127 NS and 10 NLS patients with mutations identified in PTPN11 (n?=?90), SOS1 (n?=?14), RAF1 (n?=?10), KRAS (n?=?8), BRAF (n?=?11), and SHOC2 (n?=?4) genes. Height, weight, and body mass index (BMI) references were constructed using the lambda, mu, sigma (LMS) method. Patients had birth weight and length within normal ranges for gestational age although a higher preterm frequency (16%) was observed. Mean final heights were 157.4?cm [-2.4 standard deviation score (SDS)] and 148.4?cm (-2.2?SDS) for adult males and females, respectively. BMI SDS was lower when compared to Brazilian standards (BMI SDS of -0.9 and -0.5 SDS for males and females, respectively). Patients harboring mutations in RAF1 and SHOC2 gene were shorter than other genotypes, whereas patients with SOS1 and BRAF mutations had more preserved postnatal growth. In addition, patients with RAF1 and BRAF had the highest BMI whereas patients with SHOC2 and KRAS mutations had the lowest BMI. The present study established the first height, weight, and BMI reference curves for NS and NLS patients, based only on patients with a proven molecular cause. These charts can be useful for the clinical follow-up of patients with NS and NLS. (c) 2012 Wiley Periodicals, Inc.

Regional Differences in Living Standards in Eastern European Countries - Changes During the Transition

This research aimed to discover how differences in living standards between regional units changed during the period of transformation from 1990 to 1995 in Poland, the Slovak Republic, the Czech Republic and Hungary. The standard of living was measured by the so-called Living Standard Index (LSI), a composite taxonomic measure. Fixed reference points make it possible to compare the standard of living in regional administrative units and to study its dynamics. The analysis was country-specific, since the lists of variable were not fully identical for all the countries studied. The main tools used were LSI variability measures (mainly variance and standard deviation). By identifying trend patterns in the characteristics of LSIs, it was possible to compare the different countries. It was found that * differences in living standards between regional units have been decreasing during the transformation in Poland and in the Czech Republic. In the latter this process is slow and smooth, while in Poland there was a relatively sharp decline which then stopped entirely in 1994 * the only country with increasing differences between regions is Hungary and these differences are growing at a constant rate * the lowest level of regional differences in the LSI was found in Poland, followed by the Slovak Republic and the Czech Republic * the regional differences in Hungary are almost twice as high as in the Czech Republic

Reporting standards for studies of diagnostic test accuracy in dementia: The STARDdem Initiative.

OBJECTIVE To provide guidance on standards for reporting studies of diagnostic test accuracy for dementia disorders. METHODS An international consensus process on reporting standards in dementia and cognitive impairment (STARDdem) was established, focusing on studies presenting data from which sensitivity and specificity were reported or could be derived. A working group led the initiative through 4 rounds of consensus work, using a modified Delphi process and culminating in a face-to-face consensus meeting in October 2012. The aim of this process was to agree on how best to supplement the generic standards of the STARD statement to enhance their utility and encourage their use in dementia research. RESULTS More than 200 comments were received during the wider consultation rounds. The areas at most risk of inadequate reporting were identified and a set of dementia-specific recommendations to supplement the STARD guidance were developed, including better reporting of patient selection, the reference standard used, avoidance of circularity, and reporting of test-retest reliability. CONCLUSION STARDdem is an implementation of the STARD statement in which the original checklist is elaborated and supplemented with guidance pertinent to studies of cognitive disorders. Its adoption is expected to increase transparency, enable more effective evaluation of diagnostic tests in Alzheimer disease and dementia, contribute to greater adherence to methodologic standards, and advance the development of Alzheimer biomarkers.

The cystatin C/creatinine ratio, a marker of glomerular filtration quality: associated factors, reference intervals, and prediction of morbidity and mortality in healthy seniors.

The ratio of cystatin C (cysC) to creatinine (crea) is regarded as a marker of glomerular filtration quality associated with cardiovascular morbidities. We sought to determine reference intervals for serum cysC-crea ratio in seniors. Furthermore, we sought to determine whether other low-molecular weight molecules exhibit a similar behavior in individuals with altered glomerular filtration quality. Finally, we investigated associations with adverse outcomes. A total of 1382 subjectively healthy Swiss volunteers aged 60 years or older were enrolled in the study. Reference intervals were calculated according to Clinical & Laboratory Standards Institute (CLSI) guideline EP28-A3c. After a baseline exam, a 4-year follow-up survey recorded information about overall morbidity and mortality. The cysC-crea ratio (mean 0.0124 ± 0.0026 mg/μmol) was significantly higher in women and increased progressively with age. Other associated factors were hemoglobin A1c, mean arterial pressure, and C-reactive protein (P < 0.05 for all). Participants exhibiting shrunken pore syndrome had significantly higher ratios of 3.5-66.5 kDa molecules (brain natriuretic peptide, parathyroid hormone, β2-microglobulin, cystatin C, retinol-binding protein, thyroid-stimulating hormone, α1-acid glycoprotein, lipase, amylase, prealbumin, and albumin) and creatinine. There was no such difference in the ratios of very low-molecular weight molecules (urea, uric acid) to creatinine or in the ratios of molecules larger than 66.5 kDa (transferrin, haptoglobin) to creatinine. The cysC-crea ratio was significantly predictive of mortality and subjective overall morbidity at follow-up in logistic regression models adjusting for several factors. The cysC-crea ratio exhibits age- and sex-specific reference intervals in seniors. In conclusion, the cysC-crea ratio may indicate the relative retention of biologically active low-molecular weight compounds and can independently predict the risk for overall mortality and morbidity in the elderly.

SIRGAS reference frame realization SIR11P01

To estimate the kinematics of the SIRGAS reference frame, the Deutsches Geodätisches Forschungsinstitut (DGFI) as the IGS Regional Network Associate Analysis Centre for SIRGAS (IGS RNNAC SIR), yearly computes a cumulative (multi-year) solution containing all available weekly solutions delivered by the SIRGAS analysis centres. These cumulative solutions include those models, standards, and strategies widely applied at the time in which they were computed and cover different time spans depending on the availability of the weekly solutions. This data set corresponds to the multi-year solution SIR11P01. It is based on the combination of the weekly normal equations covering the time span from 2000-01-02 (GPS week 1043) to 2011-04-16 (GPS week 1631), when the IGS08 reference frame was introduced. It refers to ITRF2008, epoch 2005.0 and contains 230 stations with 269 occupations. Its precision was estimated to be ±1.0 mm (horizontal) and ±2.4 mm (vertical) for the station positions, and ±0.7 mm/a (horizontal) and ±1.1 mm/a (vertical) for the constant velocities. Computation strategy and results are in detail described in Sánchez and Seitz (2011). The IGS RNAAC SIR computation of the SIRGAS reference frame is possible thanks to the active participation of many Latin American and Caribbean colleagues, who not only make the measurements of the stations available, but also operate SIRGAS analysis centres processing the observational data on a routine basis (more details in http://www.sirgas.org). The achievements of SIRGAS are a consequence of a successful international geodetic cooperation not only following and meeting concrete objectives, but also becoming a permanent and self-sustaining geodetic community to guarantee quality, reliability, and long-term stability of the SIRGAS reference frame. The SIRGAS activities are strongly supported by the International Association of Geodesy (IAG) and the Pan-American Institute for Geography and History (PAIGH). The IGS RNAAC SIR highly appreciates all this support.

Composition of standard reference samples of Fe-Mn nodules and bottom sediments

The first series of Soviet standard reference samples of composition of ore materials and ocean pelagic sediments has been created. It includes iron-manganese nodules (SDO-4, SDO-5 and SDO-6), ore crusts (SDO-7) diatomaceous ooze (SDO-8), and deep-sea red clays (SDO-9). The standards are intended to serve as a metrologic basis for physical, physicochemical and chemical analyses of iron-manganese minerals and ocean sediments. The standards are provided with certified analyses of rock-forming components and certain trace elements. Certified characteristics are based on statistical analysis of data obtained from an inter-laboratory experiment involving analysis of the standard reference samples by a variety of methods.

Study of the Influence of Reference System in Surface Finishing Parameters Evaluation.

In the present paper the influence of the reference system with regard to the characterization of the surface finishing is analyzed. The effect of the reference system’s choice on the most representative surface finishing parameters (e.g. roughness average Ra and root mean square values Rq) is studied. The study can also be applied to their equivalent parameters in waviness and primary profiles. Based on ISO and ASME standards, three different types of regression lines (central, mean and orthogonal) are theoretically and experimentally analyzed, identifying the validity and applicability fields of each one depending on profile’s geometry. El presente trabajo realiza un estudio de la influencia que supone la elección del sistema de referencia en la determinación los valores de los parámetros más relevantes empleados en la caracterización del acabado superficial tales como la rugosidad media aritmética Ra o la rugosidad media cuadrática Rq y sus equivalentes en los perfiles de ondulación y completo. Partiendo de la definición establecida por las normas ISO y ASME, se analizan tres tipos de líneas de regresión cuadrática (línea central, línea media y línea ortogonal), delimitando los campos de validez y de aplicación de cada una de ellas en función de la geometría del perfil. Para ello se plantean diversos tipos de perfiles y se desarrolla un estudio teórico y experimental de los mismos.

Effect of the Reference Line on Main Roughness Parameters

In the present paper the influence of the reference system with regard to the characterization of the surface finishing is analyzed. The effect of the reference system’s choice on the most representative surface finishing parameters (e.g. roughness average Ra and root mean square values Rq) is studied. The study can also be applied to their equivalent parameters in waviness and primary profiles. Based on ISO and ASME standards, three different types of regression lines (center, mean and orthogonal) are theoretically and experimentally analyzed, identifying the validity and applicability fields of each one depending on profile’s geometry.

Loose Coupling Based Reference Scheme for Shop Floor-Control-System/Production-Equipment Integration.

Acoplamiento del sistema informático de control de piso de producción (SFS) con el conjunto de equipos de fabricación (SPE) es una tarea compleja. Tal acoplamiento involucra estándares abiertos y propietarios, tecnologías de información y comunicación, entre otras herramientas y técnicas. Debido a la turbulencia de mercados, ya sea soluciones personalizadas o soluciones basadas en estándares eventualmente requieren un esfuerzo considerable de adaptación. El concepto de acoplamiento débil ha sido identificado en la comunidad de diseño organizacional como soporte para la sobrevivencia de la organización. Su presencia reduce la resistencia de la organización a cambios en el ambiente. En este artículo los resultados obtenidos por la comunidad de diseño organizacional son identificados, traducidos y organizados para apoyar en la solución del problema de integración SFS-SPE. Un modelo clásico de acoplamiento débil, desarrollado por la comunidad de estudios de diseño organizacional, es resumido y trasladado al área de interés. Los aspectos claves son identificados para utilizarse como promotores del acoplamiento débil entre SFS-SPE, y presentados en forma de esquema de referencia. Así mismo, este esquema de referencia es presentado como base para el diseño e implementación de una solución genérica de acoplamiento o marco de trabajo (framework) de acoplamiento, a incluir como etapa de acoplamiento débil entre SFS y SPE. Un ejemplo de validación con varios conjuntos de equipos de fabricación, usando diferentes medios físicos de comunicación, comandos de controlador, lenguajes de programación de equipos y protocolos de comunicación es presentado, mostrando un nivel aceptable de autonomía del SFS. = Coupling shop floor software system (SFS) with the set of production equipment (SPE) becomes a complex task. It involves open and proprietary standards, information and communication technologies among other tools and techniques. Due to market turbulence, either custom solutions or standards based solutions eventually require a considerable effort of adaptation. Loose coupling concept has been identified in the organizational design community as a compensator for organization survival. Its presence reduces organization reaction to environment changes. In this paper the results obtained by the organizational de sign community are identified, translated and organized to support the SFS-SPE integration problem solution. A classical loose coupling model developed by organizational studies community is abstracted and translated to the area of interest. Key aspects are identified to be used as promoters of SFS-SPE loose coupling and presented in a form of a reference scheme. Furthermore, this reference scheme is proposed here as a basis for the design and implementation of a generic coupling solution or coupling framework, that is included as a loose coupling stage between SFS and SPE. A validation example with various sets of manufacturing equipment, using different physical communication media, controller commands, programming languages and wire protocols is presented, showing an acceptable level of autonomy gained by the SFS.

The Canadian formulary, with which is bound The reference companion.

"Second printing, with corrections."

Reference materials for collaborative tests of air quality methods /

Mode of access: Internet.