Características dos tributos diferidos nas companhias abertas brasileiras após a adoção das IFRS

Esta pesquisa investigou as motivações econômicas que explicam o nível de reconhecimento dos tributos diferidos sobre o lucro nas companhias abertas brasileiras no período inicial de adoção das IFRS no Brasil e da vigência obrigatória do Regime Tributário de Transição. Foram selecionadas companhias abertas não financeiras brasileiras componentes no índice IBrX 100, sendo identificadas 68 companhias nos anos de 2010 à 2013 compreendendo assim 272 observações. A análise descritiva dos dados evidenciou que o montante dos passivos fiscais diferidos foi superior ao montante dos ativos fiscais diferidos em todos os anos pesquisados, situação esta que contrata com o cenário pré-IFRS onde existiam menos passivos fiscais diferidos devido às reduzidas opções de exclusões temporárias, e que os ativos fiscais diferidos são majoritariamente oriundos de diferenças temporárias, porém ocorrendo um crescimento maior dos créditos fiscais referentes a prejuízos fiscais no período combinado com uma evolução maior dos ativos fiscais totais do que dos passivos fiscais diferidos. Por meio da análise multivariada de regressão múltipla com dados em painel foi possível constatar que: (i) não há relacionamento significativo entre o reconhecimento de tributos diferidos e o endividamento da empresa, isto é, não existe evidência que as companhias utilizem os tributos diferidos com a finalidade de influenciar o nível de endividamento, apesar da possibilidade de quebra de covenants e, consequentemente, aumento de seu risco de crédito, (ii) as maiores empresas tendem a registrar um valor menor de ativos fiscais diferidos líquidos de forma a reduzir seus lucros e divulgar sua sobretaxação a fim de reduzir sua exposição pública, e (iii) as empresas menos lucrativas são propensas a reconhecer um montante maior de ativos fiscais diferidos líquidos para, presumivelmente, atenuar o baixo resultado da empresa e com isso mascarar o seu fraco desempenho, e também, por outro lado, as companhias que possuem maior rentabilidade tendem a registrar valores menores de ativos fiscais diferidos líquidos no sentido de reduzir o lucro, e com isso, diminuir seus custos políticos. Assim, os resultados obtidos sugerem que as empresas utilizam a discricionariedade proporcionada pela regulação contábil dos tributos diferidos para atingir seus objetivos e demandas, no sentido de reduzir sua exposição pública e melhorar sua rentabilidade.

Climatic factors associated with phytoplankton community succession during and after the 1977 drought for the San Francisco Bay-Delta Estuary [abstract]

Principal coordinates analysis and multiple regression analysis were used to determine the environmental factors associated with the decline in phytoplankton production during and after the 1977 drought for the San Francisco Bay-Delta Estuary. Physical, chemical and biological data were collected semimonthly or monthly during the spring-summer between 1973 and 1982 from 15 sampling sites located throughout the Bay-Delta. A decline in phytoplankton community diversity and density during the 1977 drought and subsequent years (1978 through 1981) was described using principal coordinates analysis. The best multiple regression which described the changes in phytoplankton community succession contained the variables water temperature, wind velocity and ortho-phosphate concentration. Together these variables accounted for 61 percent of the variation in the phytoplankton community among years described by principal coordinates analysis. An increase in water temperature, wind velocity and ortho-phosphate concentration within the Bay-Delta, beginning in June 1976 and continuing through 1981, was demonstrated using weighted moving averages. From the strong association between phytoplankton community succession and climatic variables it was hypothesized that the decline in phytoplankton production during and after the 1977 drought was associated with climatic changes within the northeast Pacific.

Ecology of macrozoobenthic communities in two plateau lakes of Southwest China

Ecological studies on macrozoobenthos were conducted in two small plateau lakes in the Yunnan-Guizhou Plateau, Southwest China: Xingyun Lake (XL), a eutrophic lake whose main source of primary production was phytoplankton (Chl a=99.76 +/- 24.01 mu g/L), and Yangzong Lake (YL), a mesotrophic lake. Sampling was carried out from October 2002 to May 2004. Altogether 23 benthic taxa were identified in XL and 21 taxa in YL. The density of benthos in XL was much lower than that in YL, but the biomass was about equal in the two lakes, being 1 423 ind/m(2) and 8.71 g/m(2) in XL and 4 249 ind/m(2) and 8.60 g/m(2) in YL. The dominant species were Limnodrilus hoffmeisteri, Branchiura sowerbyi, Aulodrilus pluriseta and Chironomus sp. in XL and Limnodrilus hoffmeisteri, Aulodrilus pluriseta and Bellamya sp. in YL. Seasonal fluctuation occurred, showing richer species in summer and winter, but the density and biomass varied in different ways in the two lakes. Analyses on functional feeding groups indicate that collector-gatherers were predominant, but the relative abundances of other groups were different. Stepwise multiple regression analysis demonstrated that the water depth, conductivity and chlorophyll a were the key factors affecting macrozoobenthic abundance in the lakes.

Macrozoobenthic community of Fuxian Lake, the deepest lake of southwest China

Located in the Yunnan-Guizhou Plateau in southwest China, Fuxian Lake covers an area of 211 km(2), with maximum depth of 155 m. It is known to have a unique fauna, including 14 described endemic species. In order to describe the zoobenthic community of the lake more completely, the present study was conducted from August 2002 to August 2003. Altogether 62 benthic taxa, including 22 oligochaetes, 21 molluscs and 18 insects were identified, of which the dominant taxa belonged to Potamothrix, Procladius and Paraprososthenia. The standing stocks of benthos were much higher in the littoral (824 ind/m(2) in density, 3.72 g/m(2) in biomass) than in the profundal region (23 ind/m(2) in density, 0.10 g/m(2) in biomass). Species richness was greatest in summer and standing stocks were larger in spring and summer than in other seasons. Analyses of functional feeding groups indicated that collector-gatherers and scrapers were predominant in entire lake. Stepwise multiple regression analysis demonstrated that the water depth is the most important factor affecting the distribution of macrozoobenthos. (C) 2008 Elsevier GmbH. All rights reserved.

Optimization of biodiesel production from trap grease via acid catalysis

As a kind of waste collected from restaurants, trap grease is a chemically challenging feedstock for biodiesel production for its high free fatty acid (FFA) content. A central composite design was used to evaluate the effect of methanol quantity, acid concentration and reaction time on the synthesis of biodiesel from the trap grease with 50% free fatty acid, while the reaction temperature was selected at 95 degrees C. Using response surface methodology, a quadratic polynomial equation was obtained for ester content by multiple regression analysis. Verification experiments confirmed the validity of the predicted model. To achieve the highest ester content of crude biodiesel (89.67%), the critical values of the three variables were 35.00 (methanol-to-oil molar ratio), 11.27 wt% (catalyst concentration based on trap grease) and 4.59 h (reaction time). The crude biodiesel could be purified by a second distillation to meet the requirement of biodiesel specification of Korea.

黄土丘陵沟壑区林地水文生态效应

根据安塞水土保持试验站1993～2002年林地径流小区的降雨产流产沙的定位观测资料及2002年土壤含水量资料,分析了不同树种对坡面尺度降雨产流产沙及土壤水分的影响。结果表明:场降雨径流小区的产流量、产沙量与降雨量具有较好的相关性;多元回归分析表明,场降雨产流量和产沙量与降雨量和最大30min雨强的乘积呈正相关,与植被覆盖度呈负相关,场降雨产沙量回归方程复相关系数为0.253,各处理场降雨产流量回归方程复相关系数的变化范围为0.465～0.723,均达到了极显著的水平(P<0.01)。同时,各树种均具有良好的减流减沙功能,与农地相比,年均产流量和产沙量分别减少4.8%～52.9%和26.8%～86.0%;沙棘纯林及其混交林的减流减沙效益优于油松纯林。同时,沙棘纯林及其各混交林在造林初期就表现出良好的减流减沙效益,随着树龄的增长,其作用更加明显;而油松纯林在造林初期作用不明显,甚至出现产流量和产沙量大于农地的现象,但随着树龄的增长,减流减沙作用逐渐呈现并增大。沙棘纯林及其混交林30cm以下土壤含水量在整个生长季中均呈递减趋势,生长季初(4月份)土壤含水量最高,而生长季末(10月份)降到最低值。2002年沙棘纯林的...

Research on various factors influencing the moisture absorption property of sodium polyacrylate

Sodium polyacrylate was synthesized with acrylic acid as the monomer, and sodium bisulfate and ammonium persulfate as the initiator, by means of aqueous solution polymerization. The factors influencing the properties of moisture absorption, such as monomer concentration, dosage of initiator, and reaction temperature were systematically investigated. The experimental results indicate that the moisture-absorbing property of this polymer was better than other traditional material, such as silica gel, and molecular sieve. The best reaction condition and formula are based on the orthogonal experiment design. The optimum moisture absorbency of sodium polyacrylate reaches 1.01 g/g. The mathematical correlation of this polymer with various factors and moisture absorbency is obtained based on the multiple regression analysis. The moisture content intuitive analysis table shows that neutralization degree has the most significant influence on moisture absorbency, followed by monomer concentration and reaction temperature, while other factors have less influence.

Extended topological indices and prediction of activities of chiral compounds

The activities/properties of two molecules with identical formula but different configuration states of the asymmetric atoms are different. Thus, usually the common topological indices are not suitable. In this study, the chiral topological indices were obtained by extending A(mi) indices suggested by our laboratory and molecular connectivity indices. The modified topologial indices have been used for the studies on D2 for dopamine receptor and a receptor activities of fourteen N-alkylated 3-(3-hydroxypyenyl)-piperidines. It has been observed that selected variables possess low correlations. The results obtained by using multiple regression analysis and artificial neural networks are satisfactory.

Applications of generalized torsion angles in studies on quantitative structure-activity relationship

In this article, generalized torsion angles of derivatives of 1-[(2-hydroxyethoxy)methy1]-6(phenylthio)thymine(HEPT) were calculated, which include abundant three dimensional information of molecules. Molecular similarity matrix was built based on the calculated generalized torsion angles. These similarities were taken as the new variables, and the new variables were selected by using Leaps-and-Bounds regression analysis. Multiple regression analysis and neural networks were performed, and the satisfactory results were achieved by using the neural networks.

Prediction of molar absorptivities of color reagents and their color reactions with yttrium by artificial neural networks

The new topological indices A(x1)-A(x3) suggested in our laboratories were applied to the study of structure-property relationships between color reagents and their color reactions with yttrium. The topological indices of twenty asymmetrical phosphone bisazo derivatives of chromotropic acid were calculated. The work shows that QSPR can be used as a novel aid to predict the molar absorptivities of color reactions and in the long term to be helpful tool in-color reagent design. Multiple regression analysis and neural network were employed simultaneously in this study. The results demonstrated the feasibility and the effectiveness of the method.

A QSAR study of the antiallergic activities of substituted benzamides and their structures

Multiple regression analysis (MRA) and comparative molecular field analysis (CoMFA) have been used in studies of the correlation between the antiallergic activities of substituted benzamides and their structures. The results achieved using Coh IFA based on 3D factors are much better than those obtained using MRA based on mainly 2D structural information. The CoMFA results reveal that the steric effects are more important than the electrostatic effects for the activities of substituted benzamides. (C) 1999 Elsevier Science B.V. All rights reserved.

Studies on quantitative structure-activity relationship between the structures of derivatives of benzamide and their antiallergic activities

Molecular connectivity index and comparative molecular field analysis (CoMFA) have been applied to the studies of the correlation of the derivatives of benzamide and their antiallergic activities. The results achieved by using CoMFA based on 3D factors are much better than that obtained by using multiple regression analysis based on majorly 2D structural information. The CoMFA results show that the dominant factor which affects activity is steric, whereas electrostatic effect only plays an unimportant role.

NEW TOPOLOGICAL INDEX AND PREDICTION OF PHASE-TRANSFER ENERGY FOR PROTONATED AMINES AND TETRAALKYLAMINES IONS

The applications of new topological indices A(x1)-A(x3) suggested in our laboratory for the prediction of Gibbs energy values of phase transfer (water to nitrobenzene) of amine ions are described with satisfactory results. Multiple regression analysis and neural network were employed simultaneously in this study.

内蒙古草地植被群落生物量的梯度特征研究

Relationship between biology and environment is always the theme of ecology. Transect is becoming one of the important methods in studies on relationship between global change and terrestrial ecosystems, especially for analysis of its driving factors. Inner Mongolia Grassland is the most important in China Grassland Transect brought forward by Yu GR. In this study, changes in grassland community biomass along gradients of weather conditions in Inner Mongolia was researched by the method of transect. Methods of regression about biomass were also compared. The transect was set from Eerguna county to Alashan county (38° 07' 35" ~50° 12' 20" N, 101° 55' 25" -120° 20' 46" E) in Inner Mongolia, China. The sample sites were mainly chosen along the gradient of grassland type, meadow steppe-* typical steppe-*desert steppe-*steppification desert-^desert. The study was carried out when grassland community biomass got the peak in August or September, 2003 and 2004. And data of 49 sample sites was gotten, which included biomass, mean annual temperature, annual precipitation, accumulated temperature above zero, annual hours of sunshine and other statistical and descriptive data. The aboveground biomass was harvested, and the belowground biomass was obtained by coring (30 cm deep). Then all the biomass samples were dried within (80 + 5) °C in oven and weighted. The conclusion is as follows: 1) From the northeast to the southwest in Inner Mongolia, along the gradient of grassland type, meadow steppe-*typical steppe-*desert steppe-*steppification desert-* desert, the cover degree of vegetation community reduces. 2) By unitary regression analysis, biomass is negatively correlated with mean annual temperature, s^CTC accumulated temperature, ^10°C accumulated temperature and annual hours of sunshine, among which mean annual temperature is crucial, and positively with mean annual precipitation and mean annual relative humidity, and the correlation coefficient between biomass and mean annual relative humidity is higher. Altitude doesn't act on it evidently. Result of multiple regression analysis indicates that as the primary restrictive factor, precipitation affects biomass through complicated way on large scale, and its impaction is certainly important. Along the gradient of grassland type, total biomass reduces. The proportion of aboveground biomass to total biomass reduces and then increases after desert steppe. The trend of below ground biomass's proportion to total biomass is adverse to that of aboveground biomass. 3) Precipitation is not always the only driving factor along the transect for below-/aboveground biomass ratio of different vegetation type composed by different species, and distribution of temperature and precipitation is more important, which is much different among climatic regions, so that the trend of below-/aboveground biomass ratio along the grassland transect may change much through the circumscription of semiarid region and arid region. 4) Among reproductive allocation of aboveground biomass, only the proportion of stem in total biomass notably correlates to the given parameters. Stem/leaf biomass ratio decreases when longitude and latitude increase, caloric variables decrease, and variables about water increase from desert to meadow steppe. The change trends are good modeled by logarithm or binomial equations. 5) 0'-10 cm belowground biomass highly correlates to environmental parameters, whose proportion to total biomass changes most distinctly and increases along the gradient from the west to the east. The deeper belowground biomass responses to the environmental change on the adverse trend but not so sensitively as the surface layer. Because the change value of 0~10 cm belowground biomass is always more than that of below 10 cm along the gradient, the deference between them is balanced by aboveground biomass's change by the resource allocation equilibrium hypothesis.

社会形势预警的几种建模方法比较

Based on social survey data conducted by local research group in some counties executed in the nearly past five years in China, the author proposed and solved two kernel problems in the field of social situation forecasting: i) How can the attitudes’ data on individual level be integrated with social situation data on macrolevel; ii) How can the powers of forecasting models’ constructed by different statistic methods be compared? Five integrative statistics were applied to the research: 1) algorithm average (MEAN); 2) standard deviation (SD); 3) coefficient variability (CV); 4) mixed secondary moment (M2); 5) Tendency (TD). To solve the former problem, the five statistics were taken to synthesize the individual and mocrolevel data of social situations on the levels of counties’ regions, and form novel integrative datasets, from the basis of which, the latter problem was accomplished by the author: modeling methods such as Multiple Regression Analysis (MRA), Discriminant Analysis (DA) and Support Vector Machine (SVM) were used to construct several forecasting models. Meanwhile, on the dimensions of stepwise vs. enter, short-term vs. long-term forecasting and different integrative (statistic) models, meta-analysis and power analysis were taken to compare the predicting power of each model within and among modeling methods. Finally, it can be concluded from the research of the dissertation: 1) Exactly significant difference exists among different integrative (statistic) models, in which, tendency (TD) integrative models have the highest power, but coefficient variability (CV) ones have the lowest; 2) There is no significant difference of the power between stepwise and enter models as well as short-term and long-term forecasting models; 3) There is significant difference among models constructed by different methods, of which, support vector machine (SVM) has the highest statistic power. This research founded basis in all facets for exploring the optimal forecasting models of social situation’s more deeply, further more, it is the first time methods of meta-analysis and power analysis were immersed into the assessments of such forecasting models.