Stratification of the earth beneath the Azores from P and S receiver functions

Seismic recordings of IRIS/IDA/GSN station CMLA and of several temporary stations in the Azores archipelago are processed with P and S receiver function (PRF and SRF) techniques. Contrary to regional seismic tomography these methods provide estimates of the absolute velocities and of the Vp/Vs ratio up to a depth of similar to 300 km. Joint inversion of PRFs and SRFs for a few data sets consistently reveals a division of the subsurface medium into four zones with a distinctly different Vp/Vs ratio: the crust similar to 20 km thick with a ratio of similar to 1.9 in the lower crust, the high-Vs mantle lid with a strongly reduced VpNs velocity ratio relative to the standard 1.8, the low-velocity zone (LVZ) with a velocity ratio of similar to 2.0, and the underlying upper-mantle layer with a standard velocity ratio. Our estimates of crustal thickness greatly exceed previous estimates (similar to 10 km). The base of the high-Vs lid (the Gutenberg discontinuity) is at a depth of-SO km. The LVZ with a reduction of S velocity of similar to 15% relative to the standard (IASP91) model is terminated at a depth of similar to 200 km. The average thickness of the mantle transition zone (TZ) is evaluated from the time difference between the S410p and SKS660p, seismic phases that are robustly detected in the S and SKS receiver functions. This thickness is practically similar to the standard IASP91 value of 250 km. and is characteristic of a large region of the North Atlantic outside the Azores plateau. Our data are indicative of a reduction of the S-wave velocity of several percent relative to the standard velocity in a depth interval from 460 to 500 km. This reduction is found in the nearest vicinities of the Azores, in the region sampled by the PRFs, but, as evidenced by SRFs, it is missing at a distance of a few hundred kilometers from the islands. We speculate that this anomaly may correspond to the source of a plume which generated the Azores hotspot. Previously, a low S velocity in this depth range was found with SRF techniques beneath a few other hotspots.

Activos inmateriales y su normalización contable

La aprobación de las NICs, en octubre de 2003, orienta un tratamiento contable a ser adoptado por las empresas. El entendimiento de las normativas se constituí en una responsabilidad académica. Así que el objetivo de este trabajo es estudiar la normalización del Activo Inmaterial: intangibles, considerando las normas del: International Accounting Standard Comité – IASC – la NIC 38 (de modo detallado), y el Financial Accounting Standards Board – FASB. Además se hará reflexiones con el propósito de contextualizar el tema sobre intangibles. El desarrollo de este estudio se establece a través de la investigación de datos secundarios, la propia normativa contable: NIC 38 del IASC, considerando publicaciones más recientes de autores como: Baruch Lev, Leif Edvinsson y Michael Malone, Kart Sveiby y Goodacre para citar algunos.

Análise empírica da informação voluntária sobre capital intelectual no setor bancário espanhol

A contabilidade financeira tradicional está perdendo relevância frente a nova economia. O valor contábil das empresas se distanciam cada vez mais do seu valor de mercado, principalmente nas organizações de alta tecnologia e serviços. Perante essa conjuntura, surge a polêmica, defendida por alguns pesquisadores, de que as demonstrações contábeis não estão mais retratando o verdadeiro valor da empresa, uma vez que o valor dos livros das empresas estão muito aquém do seu corresponente valor de mercado (Lev, 2003, p. 21-24). Esta diferença vem sendo explicada, por uma infinidade de autores como: Capital Intelectual o Ativo Intangível. Diante do que foi exposto, inegavelmente os intangíveis, nos últimos anos, ganharam mais importância para as organizações. O desafio, portanto, consiste em identificar, medir, gerir e informar o capital intelectual. Este artigo tem a finalidade de verificar, através do estudo empírico, qual a relação existente entre os modelos de capital intelectual propostos na literatura, e analisados neste trabalho, com os informes divulgados pelos bancos espanhóis. Para isto, em primeiro lugar tratamos de definir o termo Capital Intelectual (CI); em seguida apresentaremos algumas agrupações existentes de modelos de CI, para assim podermos selecionar os mais apropriados para a informação externa (reporting). Em um terceiro momento analisamos a divulgação de informes das Contas Anuais destas instituições. Por fim evidenciamos as conclusões a que chegamos, onde podemos observar que há um distanciamento entre os modelos utilizados na prática pelos bancos e os modelos teóricos.

Cape Verde hotspot from the upper crust to the top of the lower mantle

We investigate the crust, upper mantle and mantle transition zone of the Cape Verde hotspot by using seismic P and S receiver functions from several tens of local seismograph stations. We find a strong discontinuity at a depth of similar to 10 km underlain by a similar to 15-km thick layer with a high (similar to 1.9) Vp/Vs velocity ratio. We interpret this discontinuity and the underlying layer as the fossil Moho, inherited from the pre-hotspot era, and the plume-related magmatic underplate. Our uppermost-mantle models are very different from those previously obtained for this region: our S velocity is much lower and there are no indications of low densities. Contrary to previously published arguments for the standard transition zone thickness our data indicate that this thickness under the Cape Verde islands is up to similar to 30 km less than in the ambient mantle. This reduction is a combined effect of a depression of the 410-km discontinuity and an uplift of the 660-km discontinuity. The uplift is in contrast to laboratory data and some seismic data on a negligible dependence of depth of the 660-km discontinuity on temperature in hotspots. A large negative pressure-temperature slope which is suggested by our data implies that the 660-km discontinuity may resist passage of the plume. Our data reveal beneath the islands a reduction of S velocity of a few percent between 470-km and 510-km depths. The low velocity layer in the upper transition zone under the Cape Verde archipelago is very similar to that previously found under the Azores and a few other hotspots. In the literature there are reports on a regional 520-km discontinuity, the impedance of which is too large to be explained by the known phase transitions. Our observations suggest that the 520-km discontinuity may present the base of the low-velocity layer in the transition zone. (C) 2011 Elsevier B.V. All rights reserved.

A realidade da obesidade infantil em Portugal: epidemiologia, determinantes e intervenção

A obesidade é apontada como o distúrbio nutricional mais frequente em crianças e adolescentes nos países desenvolvidos e a sua prevalência tem vindo a aumentar a nível mundial a um ritmo alarmante. Neste artigo, são apresentados três estudos que se coordenam entre si. No primeiro estudo, avalia-se a prevalência de pré-obesidade (22,6%) e de obesidade (7,8%) infantojuvenil em Portugal, apresentando valores superiores nos rapazes e nos adolescentes mais jovens. Em relação aos hábitos alimentares, verifica-se que o consumo de alimentos de características nutricionais de baixa qualidade é superior no grupo normoponderal. Em relação à atividade física, quanto maior o índice de atividade física menor o percentil de I.M.C. No estudo sobre determinantes parentais, salienta-se que a grande maioria dos pais das crianças com excesso de peso tendem a sub-avaliar o peso da criança. Outro aspeto relevante é a confirmação de que o conhecimento nutricional dos pais influencia claramente os hábitos alimentares das crianças. Por fim, é apresentado um projeto de intervenção que, intervindo nos determinantes parentais, visa a mudança das suas crenças e comportamentos, de modo a promoverem mudanças alimentares nos seus filhos.

Deep structure of crust and mantle beneath Iberia and Western Mediterranean from P and S Receiver functions and SKS Waveforms

We have conducted a P and S receiver functions [PRFs and SRFs] analysis for 19 seismic stations on the Iberia and western Mediterranean. In the transition zone [TZ] the PRFs analysis reveals a band [from Gibraltar to Balearic] increased by 10-20 km relative to the standard 250 km. The TZ thickness variations are strongly correlated with the P660s times in PRFs. We interpret the variable depth of the 660-km discontinuity as an effect of subduction. Over the anomalous TZ we found a reduced velocity zone in the upper mantle. Joint inversion of PRFs and SRFs reveals a subcrustal high S velocity lid and an underlying LVZ. A reduction of the S velocity in the LVZ is less than 10%. The Gutenberg discontinuity is located at 65±5 km, but in several models sampling the Mediterranean, the lid is missing or its thickness is reduced to ~30 km. In the Gibraltar and North Africa this boundary is located at ~100 km. The lid Vp/Vs beneath Betics is reduced relative to the standard 1.8. Another evidence of the Vp/Vs anomaly is provided by S410p phase late arrivals in the SRFs. The azimuthal anisotropy analysis with a new technology was conducted at 5 stations and at 2 groups of stations. The fast direction in the uppermost mantle layer is ~90º in Iberian Massif. In Balearic is in the azimuth of ~120º. At a depth of ~60 km the direction becomes 90º. Anisotropy in the upper layer can be interpreted as frozen, whereas anisotropy in the lower layer is active, corresponding to the present-day or recent flow. The effect of the asthenosphere in the SKS splitting is much larger than the effect of the subcrustal lithosphere.

Estimation of the Crustal Bulk Properties Beneath Mainland Portugal from P-Wave Teleseismic Receiver Functions

In this work, we present results from teleseismic P-wave receiver functions (PRFs) obtained in Portugal, Western Iberia. A dense seismic station deployment conducted between 2010 and 2012, in the scope of the WILAS project and covering the entire country, allowed the most spatially extensive probing on the bulk crustal seismic properties of Portugal up to date. The application of the H-κ stacking algorithm to the PRFs enabled us to estimate the crustal thickness (H) and the average crustal ratio of the P- and S-waves velocities V p/V s (κ) for the region. Observations of Moho conversions indicate that this interface is relatively smooth with the crustal thickness ranging between 24 and 34 km, with an average of 30 km. The highest V p/V s values are found on the Mesozoic-Cenozoic crust beneath the western and southern coastal domain of Portugal, whereas the lowest values correspond to Palaeozoic crust underlying the remaining part of the subject area. An average V p/V s is found to be 1.72, ranging 1.63-1.86 across the study area, indicating a predominantly felsic composition. Overall, we systematically observe a decrease of V p/V s with increasing crustal thickness. Taken as a whole, our results indicate a clear distinction between the geological zones of the Variscan Iberian Massif in Portugal, the overall shape of the anomalies conditioned by the shape of the Ibero-Armorican Arc, and associated Late Paleozoic suture zones, and the Meso-Cenozoic basin associated with Atlantic rifting stages. Thickened crust (30-34 km) across the studied region may be inherited from continental collision during the Paleozoic Variscan orogeny. An anomalous crustal thinning to around 28 km is observed beneath the central part of the Central Iberian Zone and the eastern part of South Portuguese Zone.

Mantle beneath the Gibraltar Arc from receiver functions

P and S receiver functions (PRF and SRF) from 19 seismograph stations in the Gibraltar Arc and the Iberian Massif reveal new details of the regional deep structure. Within the high-velocity mantle body below southern Spain the 660-km discontinuity is depressed by at least 20 km. The Ps phase from the 410-km discontinuity is missing at most stations in the Gibraltar Arc. A thin (similar to 50 km) low-S-velocity layer atop the 410-km discontinuity is found under the Atlantic margin. At most stations the S410p phase in the SRFs arrives 1.0-2.5 s earlier than predicted by IASP91 model, but, for the propagation paths through the upper mantle below southern Spain, the arrivals of S410p are delayed by up to +1.5 s. The early arrivals can be explained by elevated Vp/Vs ratio in the upper mantle or by a depressed 410-km discontinuity. The positive residuals are indicative of a low (similar to 1.7 versus similar to 1.8 in IASP91) Vp/Vs ratio. Previously, the low ratio was found in depleted lithosphere of Precambrian cratons. From simultaneous inversion of the PRFs and SRFs we recognize two types of the mantle: 'continental' and 'oceanic'. In the 'continental' upper mantle the S-wave velocity in the high-velocity lid is 4.4-4.5 km s(-1), the S-velocity contrast between the lid and the underlying mantle is often near the limit of resolution (0.1 km s(-1)), and the bottom of the lid is at a depth reaching 90 100 km. In the 'oceanic' domain, the S-wave velocities in the lid and the underlying mantle are typically 4.2-4.3 and similar to 4.0 km s(-1), respectively. The bottom of the lid is at a shallow depth (around 50 km), and at some locations the lid is replaced by a low S-wave velocity layer. The narrow S-N-oriented band of earthquakes at depths from 70 to 120 km in the Alboran Sea is in the 'continental' domain, near the boundary between the 'continental' and 'oceanic' domains, and the intermediate seismicity may be an effect of ongoing destruction of the continental lithosphere.