854 resultados para Current assets


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A range of lasers. is now available for use in dentistry. This paper summarizes key current and emerging applications, for lasers in clinical practice. A major diagnostic application of low power lasers is the detection of caries, using fluorescence elicited from hydroxyapatite or from bacterial by-products. Laser fluorescence is an effective method for detecting and quantifying incipient occlusal and cervical,carious lesions, and with further refinement could be used in the, same manner for proximal lesions. Photoactivated dye techniques have been developed which use low power lasers to elicit a photochemical reaction, Photoactivated dye techniques' can be used to disinfect root canals, periodontal pockets, cavity preparations and sites of peri-implantitis. Using similar principles, more powerful lasers tan be used for photodynamic therapy in the treatment of malignancies of the oral mucosa. Laser-driven photochemical reactions can also be used for tooth whitening. In combination with fluoride, laser irradiation can improve the resistance of tooth structure to demineralization, and this application is of particular benefit for susceptible sites in high caries risk patients. Laser technology for caries' removal, cavity preparation and soft tissue surgery is at a high state of refinement, having had several decades of development up to the present time. Used in conjunction with or as a replacement for traditional methods, it is expected that specific laser technologies will become an essential component of contemporary dental practice over the next decade.

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Examples of recent research into adolescent risk behaviors from a variety of disciplines and methodologies, denoting the range of researchers interested in this area and whose interest in communication and language articulates and exemplifies the extent of the field, are surveyed in this article.

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Motivated by application of current superalgebras in the study of disordered systems such as the random XY and Dirac models, we investigate gl(2\2) current superalgebra at general level k. We construct its free field representation and corresponding Sugawara energy-momentum tensor in the non-standard basis. Three screen currents of the first kind are also presented. (C) 2003 Elsevier B.V. All rights reserved.

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The purpose of this paper is to analyse, firstly, to what extent intangible assets in the consolidated accounts of seven Portuguese banks and seven Spanish banks between 2006 and 2009 are disclosed and, secondly, to analyse what the most influential factors are in the above mentioned disclosure. In order to do this, before reviewing the existing literature and on the basis of other studies on this topic, a disclosure index has been created based on the requirements related to the intangible assets as stated in IAS 38. Then, two statistical analyses have been made: a univariate one for each of the explanatory variables and a multivariate one, in which all variables have been analysed. Both analyses led to the conclusion that the disclosure index of intangible assets is 0.96, where the bank dimension and the internationalization degree are the variables that are considered explanatory of the variation of the disclosure index in the regression analysis.

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Este trabalho tem por objetivos analisar o disposto no POCAL (1999) e na NICSP nº 17 do IPSASB (2006c) quanto ao reconhecimento dos heritage assets. Do estudo efetuado, concluímos que o POCAL (1999), não apresenta os requisitos para o reconhecimento dos ativos, e mais especificamente dos heritage assets; todavia, consagra uma conta específica para o reconhecimento deste tipo de ativos. A NICSP nº 17 (IPSASB, 2006c), por sua vez, não obriga ao reconhecimento deste tipo de ativos mas refere que, se a entidade os reconhecer, deve observar os requisitos para o reconhecimento dos ativos fixos tangíveis mencionados nessa norma.

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Este trabalho tem por objetivos analisar o disposto no POCAL (1999), na NICSP nº 17 do IPSASB (2006c), e na opinião de diversos autores, quanto ao reconhecimento dos heritage assets; bem como, verificar se poderão existir problemas inerentes ao reconhecimento dos heritage assets, na sub-região Minho-Lima, ultrapassáveis com a adoção das NICSP em Portugal. Do estudo efetuado, concluímos que o POCAL (1999) não apresenta os requisitos para o reconhecimento dos ativos. A NICSP nº 17 (IPSASB, 2006c) refere que, se a entidade reconhecer esses elementos como ativos, deve observar os requisitos para o reconhecimento dos ativos fixos tangíveis mencionados nessa norma. Atendendo também a que alguns dos municípios portugueses sentem dificuldades no reconhecimento dos heritage assets, concluímos que adotar um novo Sistema de Normalização Contabilística aplicável à Administração Pública (SNC-AP), assente nas NICSP, poderá ser a solução para ultrapassar tais dificuldades e garantir alguma comparabilidade da informação.

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Brand equity is considered as the most important aspect of branding, which is a set of brands' assets and liabilities, its symbol or name that subtracts from or adds the value provided by a product or service to a firm and customers. The current research endeavor was to identify the interrelationship of customer-based brand equity dimensions (brand awareness, brand loyalty, brand image, and service quality) in Pakistani hotel industry. Data was collected from 821 consumers who experienced the services of Pakistani five star hotels from multiple locations. Mediating regression and stepwise regression analyses were applied for investigation of study hypotheses. Results pointed out positive and significant influences of service quality on all other dimensions of brand equity whereas partial mediations were endorsed among the variables. Researchers and practitioners implications are discussed.

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São aqui analisados os discursos sobre as tendências gerais na teoria de Serviço Social. Estes discursos sobre o papel do Serviço Social são tratados no contexto da sociedade, bem como do cliente -assistente sócial -agência. A teoria da prática representa um discurso entre as perspectivas de Serviço Social nos seus aspectos transformacionais, terapêuticos e de ordem social. São também abordadas as suas várias combinações e interacções em todo o tipo de prática e organização de Serviço Social. O discurso sobre a eficácia baseia¬se em estudos comprovados da construção social, potenciação (empowerment), e realismo crítico ainda polémico. A prática reflectiva e crítica constitui os modelos actuais que interligam a teoria e a prática.

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Tourism is one of the largest U.S. industries, serving millions of international and domestic tourists yearly. Tourists visit the U.S. to see natural wonders, cities, historic landmarks, and entertainment venues. Americans seek similar attractions as well as recreation and vacation areas. Tourism competes in the global market, so it is important to understand current trends in the U.S. travel industry. Therefore, this article offers insight into important trends and suggests strategies for policy makers involved in the travel and tourism industry.

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We study the effect that flavor-changing neutral current interactions of the top quark will have on the branching ratio of charged decays of the top quark. We have performed an integrated analysis using Tevatron and B-factories data and with just the further assumption that the Cabibbo-Kobayashi-Maskawa matrix is unitary, we can obtain very restrictive bounds on the strong and electroweak flavor-changing neutral current branching ratios Br(t -> qX)< 4.0x10(-4), where X is any vector boson and a sum in q=u, c is implied.

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Several didactic modules for an electric machinery laboratory are presented. The modules are dedicated for DC machinery control and get their characteristic curves. The didactic modules have a front panel with power and signal connectors and can be configurable for any DC motor type. The three-phase bridge inverter proposed is one of the most popular topologies and is commercially available in power package modules. The control techniques and power drives were designed to satisfy static and dynamic performance of DC machines. Each power section is internally self-protected against misconnections and short-circuits. Isolated output signals of current and voltage measurements are also provided, adding versatility for use either in didactic or research applications. The implementation of such modules allowed experimental confirmation of the expected performance.

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The mis-evaluation of risk in securitized financial products is central to understanding the global financial crisis. This paper characterizes the evolution of risk factors affecting collateralized debt obligations (CDOs) based on subprime mortgages. A key feature of subprime mortgage-backed indices is that they are distinct in their vintage of issuance. Using a latent factor framework that incorporates this vintage effect, we show the increasing importance of common factors on more senior tranches during the crisis. An innovation of the paper is that we use the unbalanced panel structure of the data to identify the vintage, credit, common and idiosyncratic effects from a state-space specification.

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Mestrado em Intervenção Sócio-Organizacional na Saúde - Área de especialização: Políticas de Administração e Gestão de Serviços de Saúde.

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We compare the magnetic field at the centre and the self-magnetic flux through a current-carrying circular loop, with those obtained for current-carrying polygons with the same perimeter. As the magnetic field diverges at the position of the wires, we compare the self-fluxes utilizing several regularization procedures. The calculation is best performed utilizing the vector potential, thus highlighting its usefulness in practical applications. Our analysis answers some of the intuition challenges students face when they encounter a related simple textbook example. These results can be applied directly to the determination of mutual inductances in a variety of situations.