172 resultados para MEF


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Pós-graduação em Odontologia - FOA

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Pós-graduação em Odontologia - FOA

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

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The aim of this study was to evaluate the biomechanical behavior of different implant connection types, by means of three-dimensional finite element analysis. 3 Three-dimensional models were created with a graphic modeling software: SolidWorks 2006 and Rhinoceros 4.0, and InVesalius (CTI, São Paulo, Brasil), the bone was obtained by computerized tomography of a sagittal section of the molar region. The model was composed by bone block with an implant (4 x 10 mm) (Conexão Sistemas de Prótese, São Paulo), with different implant connections: external hex, internal hex and Morse-taper with the corresponding prosthetic component Ucla or Morse-taper abutment. The Three-dimensional models were transferred to finite element software Femap 10.0 (Siemens PLM Software Inc., CA, USA), to generate a mesh, boundary conditions and loading. An axial (200N) and oblique load (100N) was applied on the occlusal surface of the crowns. Analyses were performed using the finite element software NEiNastran 9.0 (Noran Engineering, Inc., USA) and transferred to the Femap 10.0 to obtain the results; after the results were visualized using von Mises stress maps and Maximum stress principal. The results showed the stress distribution was similar between models, with a little superiority of Morse-taper connection. It was concluded that: the three connection types were biomechanical viable; The Morse-taper connection presented the better internal stress distribution; there was not significant biomechanical differences on the bone.

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

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Las discrepancias entre las funciones de distribución acumulada de la tensión de fractura del vidrio es una de las dificultades encontradas para incorporar la filosofía probabilista para el diseño del vidrio. Se utilizan tres ensayos para la caracterización de la tensión de fractura del vidrio: flexión de viga en cuatro puntos, ensayo con dobles anillos concéntricos con pequeña superficie y con gran superficie. La comparación directa de las funciones de distribución presenta discrepancias claras relacionadas con el estado de tensión -uni o biaxial- y con el comportamiento de la estructura -grandes o pequeños desplazamientos. Con un procedimiento iterativo, se ajustan los resultados de los ensayos (carga - presión- probabilidad de rotura) a través de un modelo de elementos finitos que permite estimar las aéreas efectivas de cada espécimen. Los parámetros finales para la tensión de rotura mejoran la estimación de la probabilidad de la carga de rotura de cada probeta con errores inferiores al 10%.

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Mode of access: Internet.

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Dissertação (mestrado)—Universidade de Brasília, Faculdade de Tecnologia, Departamento de Engenharia Civil e Ambiental, 2015.

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Since the introduction of a statutory‐backed continuous disclosure regime (CDR) in 1994, regulatory reforms have significantly increased litigation risk in Australia for failure to disclose material information or for false and misleading disclosure. However, there is almost no empirical research on the impact of the reforms on corporate disclosure behaviour. Motivated by the absence of research and using management earnings forecasts (MEFs) as a disclosure proxy, this study examines (1) why managers issue earnings forecasts, (2) what firm‐specific factors influence MEF characteristics, and (3) how MEF behaviour changes as litigation risk increases. Based on theories in information economics, a theoretical framework for MEF behaviour is formulated which includes antecedent influencing factors related to firms‟ internal and external environments. Applying this framework, hypotheses are developed and tested using multivariate models and a large sample of hand-collected MEFs (7,213) issued by top 500 ASX-listed companies over the 1994 to 2008 period. The results reveal strong support for the hypotheses. First, MEFs are issued to reduce information asymmetry, litigation risk and signal superior performance. Second, firms with better financial performance, smaller earnings changes, and lower operating uncertainty provide better quality MEFs. Third, forecast frequency and quality (accuracy, timeliness and precision) noticeably improve as litigation risk increases. However, managers appear to be still reluctant to disclose earnings forecasts when there are large earnings changes, and an asymmetric treatment of news type continues to prevail (a good news bias). Thus, the findings generally provide support for the effectiveness of the CDR regulatory reforms in improving disclosure behaviour and will be valuable to market participants and corporate regulators in understanding the implications of management forecasting decisions and areas for further improvement.

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We review the literature on the impact of litigation risk (a form of external governance) on corporate prospective disclosure decisions as reflected in management earnings forecasts. From this analysis we identify four key areas for future research. First, litigation risk warrants more attention from researchers; currently it tends to be treated as a secondary factor impacting MEF decisions. Second, it would be informative from a governance perspective for researchers to explore why litigation risk has a differential impact on MEF decisions across countries. Third, understanding the interaction between litigation risk and forecast/firm-specific characteristics is important from management, investor and regulatory perspectives but is currently under-explored Last, research on the litigation risk and MEF attributes link is piecemeal and incomplete, requiring more integrated and expanded analysis.

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This paper examines whether managers strategically time their earnings forecasts (MEFs) as litigation risk increases. We find as litigation risk increases, the propensity to release a delayed forecast until after the market is closed (AMC) or a Friday decreases but not proportionally more for bad news than for good news. Host costly this behaviour is to investors is questionable as share price returns do not reveal any under-reaction to strategically timed bad news MEF released AMC. We also find evidence consistent with managers timing their MEFs during a natural no-trading period to better disseminate information.