Preparers’ and non-preparers’ lobbying on the proposed prohibition of goodwill amortisation in ED3 ‘business combinations’

In this paper preparers’ and non-preparers’ positions regarding accounting for goodwill are examined through studying submitted comment letters on ED3 ‘Business Combinations’. Preparers have, because of economic consequences, incentives to lobby for the non-amortisation approach and non-preparers for the amortisation approach. As hypothesised, non-preparers are found to support amortisation of goodwill to a greater extent than do preparers. Moreover, the two groups’ supportive arguments, i.e. how they argue for or against the non-amortisation or amortisation approach, are studied. Again, as hypothesised, the results show that the two groups use the same type of ‘sophisticated’ framework based arguments instead of economic consequences arguments. Taken together the examination of the comment letters thus indicates that both preparers and non-preparers point at conceptual strengths and weaknesses, instead of pointing at the real cause of the lobbying activities, i.e. perceived economic consequences, when they try to affect the final outcome of the standard. These findings confirm earlier research which has suggested that self-interested lobbyists use accounting theories and concepts as useful justifications.

Convex combinations of long memory estimates from different sampling rates

Convex combinations of long memory estimates using the same data observed at different sampling rates can decrease the standard deviation of the estimates, at the cost of inducing a slight bias. The convex combination of such estimates requires a preliminary correction for the bias observed at lower sampling rates, reported by Souza and Smith (2002). Through Monte Carlo simulations, we investigate the bias and the standard deviation of the combined estimates, as well as the root mean squared error (RMSE), which takes both into account. While comparing the results of standard methods and their combined versions, the latter achieve lower RMSE, for the two semi-parametric estimators under study (by about 30% on average for ARFIMA(0,d,0) series).

Improved combinations of parametric and nonparametric Regression estimators

This paper provides a systematic and unified treatment of the developments in the area of kernel estimation in econometrics and statistics. Both the estimation and hypothesis testing issues are discussed for the nonparametric and semiparametric regression models. A discussion on the choice of windowwidth is also presented.

Mudanças climáticas: uma realidade (trailer parte 1, 2, 3)

Secas extremas, inundações, furacões, pessoas que perderam suas casas, suas plantações, seus animais, sua fé. Essa é a realidade enfrentada por brasileiros em diversas regiões do País. A causa? As mudanças do clima. Apesar de muita gente ainda achar que aquecimento global é coisa de cinema ou que só acontecerá daqui a muitas gerações, o documentário do Greenpeace "Mudanças do Clima, Mudanças de Vidas" mostra que tudo isso já é, infelizmente, uma realidade. Confira ao lado o filme e clique no menu acima para adquirir a sua cópia

Trailer Musikinésia

Vídeo componente do jogo “Musikinésia (http://www.loa.sead.ufscar.br/musikinesia.php)” desenvolvido pela equipe do Laboratório de Objetos de Aprendizagem da Universidade Federal de São Carlos (LOA/UFSCar).

Synonymy of the yeast genera Moniliella and Trichosporonoides and proposal of Moniliella fonsecae sp nov and five new species combinations

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

UMEB - Unidade Móvel para Ensaio da Barra de Tração

Um equipamento denominado Unidade Móvel de Ensaio da Barra de Tração - UMEB, foi desenvolvido na FCA/UNESP de Botucatu para realizar ensaios de tratores em solo agrícola. Construída a partir de um reboque (trailer), a UMEB foi adaptada para servir como carro dinamométrico instrumentado, utilizado na avaliação do desempenho de tratores submetidos a ensaios na barra de tração. Sua massa total é de 10.500 kg sustentados por um conjunto de seis rodados pneumáticos. Ensaios de campo mostraram que a UMEB proporcionou força de tração acima de 35 kN, mantendo-a constante, em diferentes condições de superfície do solo, mesmo quando a velocidade de deslocamento foi modificada.

Semeadura direta de milho com dois tipos de sulcadores de adubo, em nível e no sentido do declive do terreno

O presente estudo teve como objetivo avaliar parâmetros operacionais de um conjunto mecanizado envolvendo trator e semeadora, assim como o rendimento da cultura do milho semeada nas diferentes configurações das máquinas e combinações com o ambiente de produção. Os tratamentos consistiram de tipos de sulcadores (discos duplos e hastes), os quais foram avaliados em experimentos em que a operação de semeadura direta do milho foi efetuada transversalmente ao declive (em nível) e em aclive e declive. A semeadura contra o declive e o uso de haste sulcadora implicaram maior demanda de esforço de tração, patinagem do trator e consumo de combustível por área trabalhada e não influenciaram o volume de solo mobilizado, a população de plantas e a produtividade de grãos do milho, em relação à operação realizada em declive e uso de sulcador de discos duplos, respectivamente. A utilização de sulcador do tipo haste resultou em menor número de plantas acamadas e quebradas, em relação ao uso de discos duplos, independentemente do sentido da operação. A principal diferença entre semear em nível ou em declive é a formação de sulcos orientados no sentido do terreno, pela ação de sulcadores do tipo haste e elevada patinagem dos rodados do trator, já que o consumo de combustível por área trabalhada e capacidade operacional não foram afetados por aquelas variáveis.

Combinations of low doses of unfractionated heparin and of low-molecular-weight heparin prevent experimental venous thrombosis

Synergism between low-molecular-weight heparin and low doses of unfractionated heparin (UH) enhancing anti-factor Xa activity and the release of tissue factor pathway inhibitor was observed. The aim of this study was to verify whether this association is effective in preventing experimental venous thrombosis. Seventy rats were allocated into 7 groups: the control group treated with distilled water, the H-350 group treated with UH 350 IU/kg, the E-2 group treated with enoxaparin 2 mg/kg, the H-175 group treated with UH 175 IU/kg, the E-1 group treated with enoxaparin 1 mg/kg, the H-175 + E-1 group treated with UH 175 IU/kg plus enoxaparin 1 mg/kg, and the H-100 + E-0.5 group treated with UH 100 IU/kg plus enoxaparin 0.5 mg/kg. Forty minutes after subcutaneous injection, thrombosis was induced in vena cava. Three hours later, if present, thrombi were withdrawn and weighed. Bleeding time, activated partial thromboplastin time, thrombin time (TT), and anti-factor Xa were measured at the beginning and end of the experiment. Fortyeight other animals were treated, but without inducing thrombus, and tests were performed 40 min after injection. Thrombus developed in 90.9% of control animals, 20% of the H-350 group, 22.2% of the E-2 group, 10% of the H-175 + E-1 group, and 30% of the H-100 + E-0.5 group; there was a difference between group C and the other groups. Only in the H-350 and H-175 + E-1 groups were TT and activated partial thromboplastin time prolonged in relation to control at the end of the experiment. Forty minutes after injection, TT was prolonged in the H-350 and H-175 + E-1 groups. In conclusion, combinations of low doses of low-molecular-weight heparin and low doses of UH were as effective as high doses of each one used alone in preventing thrombus development in rat vena cava. Copyright (c) 2005 S. Karger AG, Basel.

Comparison of visual inspection, radiographic examination, laser fluorescence and their combinations on treatment decisions for occlusal surfaces

Purpose: To compare visual inspection (VI), radiographic examination (RX) and the laser fluorescence device DIAGNOdent (L), as well as their combinations in vitro regarding treatment decisions for occlusal surfaces. Methods: 72 extracted human permanent teeth (molars and premolars) were used. Treatment decisions were recorded by three calibrated examiners, and the options available were fissure sealant and conservative restoration. For validation of treatment decisions, the teeth were sectioned and examined in a stereomicroscope. Thereafter, dental slices were scanned and the images were edited to facilitate classification of existing carious lesions. Intra and inter-examiner reproducibility for the determination of treatment plans were calculated using Cohen's kappa test (95%-CI). Sensitivity, specificity, positive and negative predictive values, and the area under the ROC curve were also calculated. Results: VI and L provided on average the greatest intra- and inter-examiner reproducibility, respectively. Although the combination of diagnostic methods may decrease both intra- and inter examiners reproducibility, combination of VI, L and RX resulted in the greatest sensitivity, being statistically superior to RX and L. There was more inter-examiner agreement for the option of restorative treatment, while the use of sealants as a treatment option yielded the lowest values. Negative predictive values were numerically inferior to positive predictive values, indicating that the examiners preferred not to restore a carious tooth than to proceed operatively in an intact tooth. The combination of the three methods studied showed the best results in determining treatment plans for occlusal surfaces, when compared to the other types of exams. on the other hand, radiographic examination and laser fluorescence were less efficient when used alone.

EFFECT of DIFFERENT AIRBORNE-PARTICLE ABRASION/BONDING AGENT COMBINATIONS on THE BOND STRENGTH of A RESIN CEMENT TO A BASE METAL ALLOY

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

Evaluation of pH, available chlorine content, and antibacterial activity of endodontic irrigants and their combinations against Enterococcus faecalis

Objectives. The objectives of this study were to evaluate pH, available chlorine content, and antibacterial activity of endodontic irrigants and their combinations.Study design. The pH and chlorine content of sodium hypochlorite (NaOCl) were analyzed pure and in combination with 10% citric acid (CA) and apple vinegar (AV). The antibacterial effect of the following solutions was measured by direct contact test against Enterococcus faecalis: 2.5% NaOCl, 2.5% NaOCl + 10% CA (7:3), 2.5% NaOCl + AV (5:5), 10% CA, and AV. Sterile saline was used as control. The colony-forming units were determined by serial decimal dilutions.Results. The combination of 2.5% NaOCl with CA or AV lowered the pH and the chlorine content. NaOCl, alone or in combination was able to eliminate E. faecalis in 30 seconds, and CA, after 10 minutes. AV promoted reduction (32.2%) after 10 minutes.Conclusions. NaOCl with acidic solutions lowered the pH and the chlorine content, but did not alter its antibacterial effect. (Oral Surg Oral Med Oral Pathol Oral Radiol Endod 2011; 112:132-135)

Antibacterial efficacy of endodontic irrigating solutions and their combinations in root canals contaminated with Enterococcus faecalis

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

Non-linear dynamics of a tower orchard sprayer based on an inverted pendulum model

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