24 resultados para Changes to accounting principles


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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Coming as a result from a comprehensive research based on Lima’s studies (2008), this article is intended for investigating the process of reorganization of the Pedagogy course offered by a state public university since 2006, when the new National Curricular Guides were instituted. The subject matter brings up as one of its purposes to identify the main difficulties and the possible answers given in order to cause the changes to happen, taking in consideration both the external and internal interests of the institution. To further these aims, actual instruments were applied to the research: documents related to the Pedagogy course that were kept in the Council of the university and interviews with the members who took part in the process of readjustment. Because it is a public university, at first there was a mistaken presumption of the primacy of an administration founded upon democratic principles, in which the divergent opinions do not turn out to be taken as mere pretexts, but as an opportunity of dialogue and to establish collective projects. However, the results of the analysis shook that basic assumption and proved the opposite: the process was led to a rational/bureaucratic pattern of administration, the goals of which intended to adjust the institution to the external precepts and to establish the consensus — understood here as an absolute lack of conflicts. Nevertheless, it was chosen to conciliate the Pedagogy course to the national guides, without causing any harm to the departmental interests. These are reasons that justify satisfactorily the fact of this article being supposed to raise and quicken new and revitalized debate whenever there is an engagement of those who are most concerned for the duty of student teachers’ instruction, but mainly that of being expected to participate in the effective discussion/decision — making process of creating ends which to strive and work for.

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Aim To assess (i) heat generated by pluggers during warm vertical compaction of gutta-percha and investigation of temperature changes on the external root surface during canal filling, and (ii) the chemical changes of root canal sealers induced by heat.Methodology Four sealers, namely AH Plus, MTA Plus and two other experimental sealers based on tricalcium silicate, were characterised. External temperatures generated on the root surface during warm vertical compaction of gutta-percha with different sealers inside the root canal were monitored using an infrared thermography camera. Chemical changes induced by heating the sealers were assessed by Fourier transform infrared (FT-IR) spectroscopy.Results MTA Plus and the experimental sealers were composed of a cement and radiopacifier, with epoxy resin or a water-soluble polymer as dispersant, whilst AH Plus was epoxy resin-based. The heat generated at the tips of the continuous wave pluggers was found to be lower than the temperature set and indicated on the device LCD display. The sealers reduced the heat generated on the external root surfaces during the heating phase. AH Plus sustained changes to its chemical structure after exposure to heat, whilst the other sealers were unaffected.Conclusions The temperatures recorded at the tips of continuous wave pluggers varied with their taper and were lower than the temperature set on the System B LCD display. Root canal sealers reduced the dissipation of heat generated during warm vertical compaction, with the temperature at the external root surface maintained at 37-41 degrees C, a temperature below that is necessary to cause irreversible damage to bone and periodontium. The use of AH Plus sealer during warm vertical compaction techniques results in chemical changes in the sealer. The effect on sealer properties needs to be further investigated.

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This article presents the historical trajectory of agricultural technical education in the State of São Paulo, 1882-2001, with emphasis on regulatory and policy aspects of transition management agencies and disruption in the construction and consolidation of a pedagogical and curricular design of this area of teaching technical and institutional policies of these technical schools. Thus focuses on the major changes in the political-normative and pedagogical and organizational character that shaped the construction of its especificidade.Isto because it is necessary to know the history of technical education 'agricultural' (agricultural area) in order to support the analysis of its configuration current and devise new prospects for your gestão.O Paulista agricultural education was subject to constant political uncertainties as to its principles and fins.As several transfers and reallocations it has undergone through different State Secretariats, reveal political barriers regarding its management and the difficulty of situating it in an appropriate and befitting their purposes locus.

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The temperature dependencies of specific heat and spin susceptibility of a coupled dx2-y2 + idxy superconductor in the presence of a weak dxy component are investigated in the tight-binding model (1) on square lattice and (2) on a lattice with orthorhombic distortion. As the temperature is lowered past the critical temperature Tc, first a less ordered dx2-y2 superconductor is created, which changes to a more ordered dx2-y2 + idxy superconductor at Tcl(< Tc). This manifests in two second order phase transitions identified by two jumps in specific heat at Tc and Tc1. The temperature dependencies of the superconducting observables exhibit a change from power-law to exponential behavior as temperature is lowered below Tc1 and confirm the new phase transition. © 1998 Published by Elsevier Science B.V. All rights reserved.

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Egg yolk color may be controlled both by the concentration and the type of xanthophylls added to diets, with the aim of meeting consumers demand. The objectives of this work were to study how yellow and red xanthophylls present in laying hens` diets influence yolks colors and find the concentrations of these ingredients that meet the regional consumer desire. A factorial design 5 x 3 with 5 concentrations of yellow xanthophylls (lutein + zeaxantin 40%; 1.0, 1.25, 1.5, 1.75 and 2.0 mg/hen/d) and 3 concentrations of red xanthophylls (canthaxantin 10%; 0, 0.35, 0.7 mg/hen/d) was used. After a 30 d period receiving corn basal diets and water ad libitum, 60 White Dekalbe hens were distributed to receive the 15 dietary treatments in 4 replicates. Diets were provided daily at 110 g, during 21 d under 16 h light/8 h dark. Yolks colors were evaluated daily using the CIE L, a, b color space and the Roche color index. After the color stabilization, data were analyzed by ANOVA, regression analysis and Response Surface Methodology (MRS). Global acceptance for the Roche colors was evaluated with a 5 points hedonic scale and data were analyzed by Friedman and Dunn tests. Significance was established at 95% (P < 0.05). Regression analysis showed that the red xanthophylls content was the most important factor that defined L, a and b values for yolk color (P < 0.0001; square function), although its effect was significantly affected by the yellow xanthophylls contents (P = 0.0277; P < 0.0001; P = 0.0002 for L, a, b, respectively), providing evidence for a synergistic effect and not for a saturation effect. MRS showed that the highest redness of yolks was reached with 1.5 mg/hen/d of yellow and 0.5 mg/hen/d of red xanthophylls. So, higher supplementations aiming at increasing yolk color would bring an unnecessary cost to the ration. The most accepted yolk color scored 9, which corresponded to mean color attributes L = 65; a = 16; and b = 64. MRS showed that these values could be reached with combinations of yellow:red xanthophylls like 1.0:0.15 or 1.5:0.1 mg/ hen/d or simply with the yellow xanthophylls at 2.0 mg/hen/d. So, it was concluded that both yellow and red xanthophylls are important to define yolks color; that high amounts of xanthophylls are unnecessary to bring changes to color; and that Brazilian consumer requires yolks color attainable with few amounts of red xanthophylls or only with the yellow ones.

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Pós-graduação em Serviço Social - FCHS