27 resultados para profitability ratios


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Four trials of identical experimental design were conducted to determine the effects of temperature, dietary Lys level, and dietary Arg:Lys ratios on performance and carcass yield of male broilers. Birds of a commercial strain were grown from 21 to 42 d of age in wire-floored finishing batteries placed in environmental chambers. The chambers were programmed to provide either a constant thermoneutral temperature (21.1 C), a constant cold temperature (15.5 C), or a cycling hot diurnal temperature (25.5 to 33.3 C). Within each environment there was a factorial arrangement of three Lys levels (1.0, 1.1, and 1.2%) with four Arg:Lys ratios (1.1:1, 1.2:1, 1.3:1, and 1.4:1). Environmental temperature significantly influenced virtually every characteristic examined. Hot cyclic temperatures reduced weight gain, feed intake, and breast meat yield, and increased feed conversion, dressing percentage, leg quarter yield, and abdominal fat content. The cold environment promoted increased feed intake and mortality. Ascites and cardiomyopathy were the leading causes of death under cold exposure and thermoneutral conditions, whereas complications arising from heat exposure were the main cause of death under hot cyclic conditions. Levels of Lys affected leg quarter yield and abdominal fat content over all environments but increased breast meat yield only under cold conditions. Increasing Arg: Lys ratios improved feed conversion and dressing percentage and reduced abdominal fat content; it could not be determined whether these responses were consistent with Arg per se or were due to a nonspecific N response. As increasing Lys levels or Arg:Lys ratios did not improve weight gain, increase breast meat yield, or attenuate adverse effects due to heat or cold exposure, it is concluded that the levels of Lys and Arg suggested for 21 to 42 d by the NRC are adequate for birds of this age under the environmental conditions encountered.

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We present analytical and numerical results for the specific heat and susceptibility amplitude ratios in parallel plate geometries. The results are derived using field-theoretic techniques suitable to describe the system in the bulk limit, i.e., (L/ξ±)≫ 1, where L is the distance between the plates and ξ± is the correlation length above (+) and below (-) the bulk critical temperature. Advantages and drawbacks of our method are discussed in the light of other approaches previously reported in the literature.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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The retaining screw of the implant-supported dental prosthesis is the weakest point of the crown/implant system. Furthermore, crown height is another important factor that may increase the lever arm. Therefore, the aim of this study was to assess the stress distribution in implant prosthetic screws with different heights of the clinical crown of the prosthesis using the method of three-dimensional finite element analysis. Three models were created with implants (3.75 mm × 10 mm) and crowns (heights of 10, 12.5 and 15 mm). The results were visualised by means of von Mises stress maps that increased the crown heights. The screw structure exhibited higher levels of stresses in the oblique load. The oblique loading resulted in higher stress concentration when compared with the axial loading. It is concluded that the increase of the crown was damaging to the stress distribution on the screw, mainly in oblique loading. © 2013 Taylor & Francis.

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The importance of the capital market to Brazilian economic development, linked to the the fragility of a theoretical framework on the issue, case for developing this research. The agents operating in the capital market seek security and confidence for decision making on their investment in that sense we seek to address the concept and values of Corporate Governance to pay in the Brazilian capital market. The Corporate Governance, in its essence, is the system by which companies are directed and monitored, involving the relationship between shareholders and the board of companies, as well as a set of mechanisms and factors intended to minimize market failures. Seeking to confirm adherence to a more advanced system of corporate governance can result in a favorable financial performance, companies were investigated operating in the financial sector (intermediation, various services and insurance), listed by BM&FBOVESPA. The stock market ranks the corporate governance systems in three levels: Level 1 (rudimentary), Level 2 (intermediate) and New Market Level (advanced). To earn the impact of different levels of Corporate Governance for the outcome of the selected companies were calculated and analyzed accounting ratios of profitability, capital structure and liquidity from the Standardized Financial Statements (DFP), base year 2011, 2012 and 2013

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

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

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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

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The broader knowledge about physical and mechanical properties of wood allows reliable timber structures design. Even little addressed in the literature, in several situations Poisson's ratios are required for the evaluation of stresses acting on structural elements. This study aimed to obtain values of Poisson's ratios (ν), plans Longitudinal-Radial (νLR) and Longitudinal-Tangential (νLT), for species Peroba Rosa (Aspidosperma polyneuron) and Jatobá (Hymenaea courbaril L.). For this purpose, forty samples Peroba Rosa and eight samples of Jatobá were prepared for testing in compression parallel to the grain, following the recommendations of ABNT NBR 7190 standard. The results of means confidence intervals, considered at the level of 5% significance, revealed that the Poisson's ratios νLR e νLT to Peroba Rosa are 0.27 and 0.42, respectively, and 0.25 and 0.43 to Jatobá.

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This thesis work aims to bring a better viewing on an atypical case of financial analysis. The lstituto per le Opere di Religione (IOR), commonly known as the Vatican Bank, has peculiarities according to its goals as a bank. Belonging to a Catholic religious congregation, IOR has been used to manage the resources of the church, and ensure that these resources are used for the operation of it and, also for religious works. However the financial transactions made by the bank remained secret throughout its existence until mid 2012. This feature of not providing relevant information at the local and international community brought harm. Several cases of corruption and money laundering came up, bringing scandals that cause bad looks for the religious entity. In order to interact with the international community and understanding the importance of it, the Roman Apostolic Catholic Church decides to joing the international accounting procedures (IFRS) and went on to provide yearly financial statement reports and other information from its bank from 2012 . Thus, this thesis work takes on the role of analyzing the financial statements of the IOR and present its economic and financial health from the Capital Structure ratios, liquidity and profitability in the period 2012-2014. Overall, there has been a significant reduction in indebtedness 548% in 2012 to 362% in 2014. However, such an index showing is still high. In addition, the debt profile remained bad (87.47% short-term in 2014). The Liquidity ratios, both indices fell during the analysed period. Noteworthy is that even with retractions, the indices are equal or greater than 1, which indicates financial footing able to pay off debts. Regarding profitability, in 2013 it represented atypical moment, considering the economic performance of the IOR in the investigated period. There was decrease in profits this year, which resulted in great loss of the indicators in 2013. For the previous and subsequent...

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Liming is indispensable in acid soils for amending acidity; however, the technique may alter the cation balance in soil and, consequently, may limit the availability and uptake of nutrients. We aimed to evaluate different molar ratios between calcium (Ca) and magnesium (Mg) on the availability of soil nutrients and their influence on the productive properties of sunflower and seed quality. The experiment was carried out in a greenhouse under two types of contrasting soils and six molar combinations of CaCO3and MgCO3 in amendment of soil acidity to raise base saturation to 70%. After incubation, soil analysis was undertaken to verify the ratios obtained and nutrient availability. Morphological and production variables were analyzed at the end of the experiment, as well as accumulation of nutrients in the achenes and their physiological quality. In spite of equal base saturation between the types of soil, there were differences in the available contents of these cations. The increase in the Ca contents limited the Mg contents to the critical level of the sunflower. This result had a negative influence on the production properties of sunflower and physiological quality. In contrast, there was a compensation of the crop with greater accumulation of nutrients in the achenes under lower yield.