936 resultados para generally accepted auditing practice


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Although the beneficial effects of Mediterranean-type diets, which are rich in olive oil, a good source of monounsaturated fatty acids (MUFAs), are generally accepted, little is known about the effects of long-term dietary MUFA intake on postprandial lipoprotein metabolism and hemostasis. This study used a single-blind, randomized, crossover design to investigate the relative effects of a long-term dietary olive oil intervention and a control [saturated fatty acid (SFA)-enriched] diet on postprandial triacylglycerol metabolism and factor VII activity. The postprandial response to a standard test meal was investigated in 23 healthy men who adhered to both diets for 8 wk. cis-MUFAs were successfully substituted for SFAs in the MUFA diet without affecting total dietary fat or energy intakes. The long-term dietary MUFA intervention significantly reduced plasma and LDL-cholesterol concentrations (P = 0.01). Postprandial triacylglycerol concentrations were significantly greater in the early postprandial period after the MUFA diet (P = 0.003). Postprandial factor VII activation and the concentration of the factor VII antigen were significantly lower after the MUFA diet (P = 0.04 and P = 0 006, respectively). This study showed that isoenergetic substitution of MUFAs for SFAs reduces plasma cholesterol and reduces the degree of postprandial factor VII activation. The alterations in the postprandial triacylglycerol response suggest a greater rate of dietary fat absorption and postprandial triacylglycerol metabolism after a diet rich in MUFAs. This study presents new insights into the biochemical basis of the beneficial effects associated with long-term dietary MUFA consumption, which may explain the lower rates of coronary mortality in Mediterranean regions.

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Changes in climate variability and, in particular, changes in extreme climate events are likely to be of far more significance for environmentally vulnerable regions than changes in the mean state. It is generally accepted that sea-surface temperatures (SSTs) play an important role in modulating rainfall variability. Consequently, SSTs can be prescribed in global and regional climate modelling in order to study the physical mechanisms behind rainfall and its extremes. Using a satellite-based daily rainfall historical data set, this paper describes the main patterns of rainfall variability over southern Africa, identifies the dates when extreme rainfall occurs within these patterns, and shows the effect of resolution in trying to identify the location and intensity of SST anomalies associated with these extremes in the Atlantic and southwest Indian Ocean. Derived from a Principal Component Analysis (PCA), the results also suggest that, for the spatial pattern accounting for the highest amount of variability, extremes extracted at a higher spatial resolution do give a clearer indication regarding the location and intensity of anomalous SST regions. As the amount of variability explained by each spatial pattern defined by the PCA decreases, it would appear that extremes extracted at a lower resolution give a clearer indication of anomalous SST regions.

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Coupled atmosphere‐ocean general circulation models have a tendency to drift away from a realistic climatology. The modelled climate response to an increase of CO2 concentration may be incorrect if the simulation of the current climate has significant errors, so in many models, including ours, the drift is counteracted by applying prescribed fluxes of heat and fresh water at the ocean‐atmosphere interface in addition to the calculated surface exchanges. Since the additional fluxes do not have a physical basis, the use of this technique of “flux adjustment” itself introduces some uncertainty in the simulated response to increased CO2. We find that the global‐average temperature response of our model to CO2 increasing at 1% per year is about 30% less without flux adjustment than with flux adjustment. The geographical patterns of the response are similar, indicating that flux adjustment is not causing any gross distortion. The reduced size of the response is due to more effective vertical transport of heat into the ocean, and a somewhat smaller climate sensitivity. Although the response in both cases lies within the generally accepted range for the climate sensitivity, systematic uncertainties of this size are clearly undesirable, and the best strategy for future development is to improve the climate model in order to reduce the need for flux adjustment.

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The question as to whether active management adds any value above that of the funds investment policy is one of continual interest to investors. In order to investigate this issue in the UK real estate market we examine a number of related questions. First, how much return variability is explained by investment policy? Second, how similar are the policies across funds? Third, how much of a fund’s return is determined by investment policy? Finally, how was this added value achieved? Using data for 19 real estate funds we find that investment policy explains less than half of the variability in returns over time, nothing of the variation across funds and that more than 100% of a level of return is attributed to investment policy. The results also show UK real estate fund focus exclusively on trying to pick winners to add value and that in pursuit of active return fund mangers incur high tracking error risk, consequently, successful active management is very difficult to achieve. In addition, the results are dependent on the benchmark used to represent the investment policy of the fund. Nonetheless, active management can indeed add value to a real estate funds performance. This is the good news. The bad news is adding value is much more difficult to achieve than is generally accepted.

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It is generally accepted that the physical workplace environment affects employees’ satisfaction and, consequently, their perceived productivity and well-being. This study investigated whether employee “satisfaction” variables can predict perceived productivity, well-being and enjoyment at work, and if so, to what extent. The study also explored whether limiting employees’ control over their environment could save energy without compromising employees’ satisfaction and perceived productivity. Preoccupancy and post-occupancy evaluation studies were conducted, in terms of both energy consumption and employee perceptions, to make comparisons between a company’s old and current headquarters buildings, both located in the same area of London. The results showed that employees were more satisfied with their work environment at their new HQ, in general, than with that of their previous office. Also, employees’ self-reported productivity, well-being and enjoyment at work improved after the move. It was revealed that the combination of employees’ level of satisfaction with “interior use of space” and “physical conditions” was the best predictor of their perceived productivity, while satisfaction with “indoor facilities” was not a good predictor. In terms of energy performance, although the new HQ’s energy consumption per m2 was significantly less than that of the previous building, there was still a gap between the refurbishment design target and the actual performance of the building. The findings suggest that this gap could be due to a number of factors, including an ineffective use of interior space, and occupants’ behaviour.

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This Forum challenges the generally accepted position in the linguistic sciences—conscious or not—that monolingualism and nativeness are essentially synonymous in an exclusive way. We discuss two consequences of our position that naturalistic bilinguals and multilinguals exposed to a language in early childhood are also native speakers: (i) that bi-/multilinguals have multiple native languages;and (ii) nativeness can be applicable to a state of linguistic knowledge that is characterized by significant differences to the monolingual baseline.

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Cardiac myocyte death, whether through necrotic or apoptotic mechanisms, is a contributing factor to many cardiac pathologies. Although necrosis and apoptosis are the widely accepted forms of cell death, they may utilize the same cell death machinery. The environment within the cell probably dictates the final outcome, producing a spectrum of response between the two extremes. This review examines the probable mechanisms involved in myocyte death. Caspases, the generally accepted executioners of apoptosis, are significant in executing cardiac myocyte death, but other proteases (e.g., calpains, cathepsins) also promote cell death, and these are discussed. The two principal cell death pathways (death receptor- and mitochondrial-mediated) are described in relation to the emerging structural information for the principal proteins, and they are discussed relative to current understanding of myocyte cell death mechanisms. Whereas the mitochondrial pathway is probably a significant factor in myocyte death in both acute and chronic phases of myocardial diseases, the death receptor pathway may prove significant in the longer term. The Bcl-2 family of proteins are key regulators of the mitochondrial death pathway. These proteins are described and their possible functions are discussed. The commitment to cell death is also influenced by protein kinase cascades that are activated in the cell. Whereas certain pathways are cytoprotective (e.g., phosphatidylinositol 3'-kinase), the roles of other kinases are less clear. Since myocyte death is implicated in a number of cardiac pathologies, attenuation of the death pathways may prove important in ameliorating such disease states, and possible therapeutic strategies are explored.

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110 degrees C thermoluminescence (TL) peak in quartz is well known due to its pre-dose effect, which is used in dating technique. The generally accepted mechanism for the production of this peak is based on Ge impurity contained in quartz. Its role is to substitute for Si in SiO(4) tetrahedron and under irradiation gives rise to [GeO(4)/e(-)](-) electron centre. Heating for TL read out liberates electron that recombines with hole in [AlO(4)/h]degrees or [H(3)O(4)/h]degrees centres emitting photon. The investigation, carried out on blue quartz, green quartz, black quartz, pink quartz, red quartz, sulphurous quartz, milky quartz, alpha quartz and synthetic quartz, has shown that the 110 degrees C TL peak in all these varieties of quartz has no correlation with the respective Ge content. Electron paramagnetic resonance (EPR) measurements on any of these varieties of quartz revealed a signal with g(1) = 2.0004, g(2) = 1.9986 and g(3) = 1.974 and this signal does not appear to correspond to any known EPR signals in alpha quartz. Furthermore, isothermal decay measurements are carried out on the above mentioned EPR signal and 110 degrees C TL peak in alpha, blue and green quartz. A close correlation has been observed in the decay behavior. A new mechanism is proposed based on an interstitial O(-) centre. (C) 2009 Elsevier Ltd. All rights reserved.

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The Early Paleozoic geodynamic evolution in SW Iberia is believed to have been dominated by the opening of the Rheic Ocean. The Rheic Ocean is generally accepted to have resulted from the drift of peri-Gondwanan terranes such as Avalonia from the northern margin of Gondwana during Late Cambrian-Early Ordovician times. The closure of the Rheic Ocean was the final result of a continent-continent collision between Gondwana and Laurussia that produced the Variscan orogen. The Ossa-Morena Zone is a peri-Gondwana terrane, which preserves spread fragments of ophiolites - the Internal Ossa-Morena Zones Ophiolite Sequences (IOMZOS). The final patchwork of the IOMZOS shows a complete oceanic lithospheric sequence with geochemical characteristics similar to the ocean-floor basalts, without any orogenic fingerprint and/or crustal contamination. The IOMZOS were obducted and imbricated with high pressure lithologies. Based on structural, petrological and whole-rock geochemical data, the authors argue that the IOMZOS represent fragments of the oceanic lithosphere from the Rheic Ocean. Zircon SHRIMP U-Pb geochronological data on metagabbros point to an age of ca. 480 Ma for IOMZOS, providing evidence of a well-developed ocean in SW Iberia during this period, reinforcing the interpretation of the Rheic Ocean as a wide ocean among the peri-Gondwanan terranes during Early Ordovician times.

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Calixarenesare macrocycles composed of benzene rings meta linked to each other by one carbon atom. These exotic compounds can be used for a variety of purposes including metalleaching for environmental cleanup, surface technology, luminescent probes, nuclear waste treatment, among others. A variety of calixarenesexist, including azacalix[n]arenesthiocalix[n]arenes(where n = the number of benzene rings) and oxacalix[n]arenes; these macrocycles use nitrogen, sulfur and oxygen, respectively, as the atom whichlinks the benzene rings together. My research has focused on synthesizing oxacalix[6]arenes (“hexamer”) in high yield, which is a synthetic challenge because it is generally accepted that oxacalix[n>4]arenes will thermodynamically decompose to the oxacalix[4]arene (“tetramer”); i.e. heating the reaction mixture will yield the tetramer, not the hexamer. To generate the hexamer, “trimer”precursors have been synthesized, in the hopes of facilitating hexamer ring closure.

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A finalidade desta pesquisa é avaliar as demonstrações financeiras da CST preparadas de acordo com os princípios contábeis geralmente aceitos nos Estados Unidos, como um instrumento de tomada de decisões, pela administração da CST, ao invés dos demonstrativos preparados de acordo com os princípios contábeis geralmente aceitos no Brasil. Como estudo de caso da CST, os seus relatórios financeiros, incluindo demonstrações financeiras, relatórios de administração, press release, e outros, relacionados ao periodo de 1994 a 2000, constituem a base desta pesquisa. As informações de tais documentos foram comparadas e analisadas. Também, foi necessário pesqUIsar sobre as principais regras contábeis do Brasil e dos Estados Unidos que afetam o resultado deste estudo. Alguns livros sobre contabilidade e finanças de ambos os paises, Brasil e Estados Unidos, foram também usados como uma base conceitual. A partir dos resultados obtidos foi possível conhecer a influência das diferenças de princípios contábeis e, aSSIm avaliar quaIs demonstrações contábeis, brasileiras ou amencanas, são mats consistentes para finalidades gerenCIatS, considerando as caracteristicas da CST.

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Esta monografia analisa três das principais alterações ao instituto do ágio trazidas pela Lei nº 12.973, de 2014. Estudou-se neste trabalho, especialmente: (i) a alteração na contabilização do ágio; (ii) a obrigatoriedade de elaboração de laudo de avaliação para validade do ágio por perspectiva de rentabilidade futura; e (iii) a necessidade de “não dependência” entre as partes envolvidas na operação. Para elaboração deste estudo foi realizada uma resumida análise histórica do instituto do ágio no Brasil, atentando para os conceitos, critérios e requisitos para o surgimento deste instituto no plano do direito tributário e das ciências contábeis. Concluiu-se que as modificações na contabilização do ágio implementadas pela Lei nº 12.973, de 2014, tendem a diminuir o valor do ágio gerado nas operações de fusões e aquisições e de reorganização societária, reduzindo os incentivos tributários para realização destas operações. Além disso, no tocante à elaboração de laudo de avaliação concluiu-se que a medida garante aos contribuintes maior segurança jurídica, apesar de tornar a operação mais custosa. Por fim, em relação à obrigatoriedade de “não dependência” entre as partes envolvidas na operação, entendeu-se que esta regra extingue a ágio decorrente de operações entre sociedades pertencentes ao mesmo grupo econômico ou entre partes relacionadas. Diante da importância das alterações trazidas com a Lei nº 12.973, de 2014, recomenda-se que a doutrina e a jurisprudência aprofundem os estudos sobre o tema.

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The problems of combinatory optimization have involved a large number of researchers in search of approximative solutions for them, since it is generally accepted that they are unsolvable in polynomial time. Initially, these solutions were focused on heuristics. Currently, metaheuristics are used more for this task, especially those based on evolutionary algorithms. The two main contributions of this work are: the creation of what is called an -Operon- heuristic, for the construction of the information chains necessary for the implementation of transgenetic (evolutionary) algorithms, mainly using statistical methodology - the Cluster Analysis and the Principal Component Analysis; and the utilization of statistical analyses that are adequate for the evaluation of the performance of the algorithms that are developed to solve these problems. The aim of the Operon is to construct good quality dynamic information chains to promote an -intelligent- search in the space of solutions. The Traveling Salesman Problem (TSP) is intended for applications based on a transgenetic algorithmic known as ProtoG. A strategy is also proposed for the renovation of part of the chromosome population indicated by adopting a minimum limit in the coefficient of variation of the adequation function of the individuals, with calculations based on the population. Statistical methodology is used for the evaluation of the performance of four algorithms, as follows: the proposed ProtoG, two memetic algorithms and a Simulated Annealing algorithm. Three performance analyses of these algorithms are proposed. The first is accomplished through the Logistic Regression, based on the probability of finding an optimal solution for a TSP instance by the algorithm being tested. The second is accomplished through Survival Analysis, based on a probability of the time observed for its execution until an optimal solution is achieved. The third is accomplished by means of a non-parametric Analysis of Variance, considering the Percent Error of the Solution (PES) obtained by the percentage in which the solution found exceeds the best solution available in the literature. Six experiments have been conducted applied to sixty-one instances of Euclidean TSP with sizes of up to 1,655 cities. The first two experiments deal with the adjustments of four parameters used in the ProtoG algorithm in an attempt to improve its performance. The last four have been undertaken to evaluate the performance of the ProtoG in comparison to the three algorithms adopted. For these sixty-one instances, it has been concluded on the grounds of statistical tests that there is evidence that the ProtoG performs better than these three algorithms in fifty instances. In addition, for the thirty-six instances considered in the last three trials in which the performance of the algorithms was evaluated through PES, it was observed that the PES average obtained with the ProtoG was less than 1% in almost half of these instances, having reached the greatest average for one instance of 1,173 cities, with an PES average equal to 3.52%. Therefore, the ProtoG can be considered a competitive algorithm for solving the TSP, since it is not rare in the literature find PESs averages greater than 10% to be reported for instances of this size.

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A maioria dos estudos pré-clínicos e clínicos aponta a nicotina como o principal agente responsável pelo desenvolvimento da dependência ao tabaco. Muitos trabalhos têm demonstrado que as bases neurais da dependência à nicotina são semelhantes àquelas das outras drogas de abuso. A nicotina induz preferência condicionada por lugar e auto-administração e, portanto, atua como reforçador positivo, esse efeito parece ser mediado pelo sistema dopaminérgico mesolímbico. A nicotina também induz à sensibilização comportamental que é provavelmente resultante de alterações da expressão gênica do núcleo acumbens induzidas pela exposição prolongada a essa substância. A suspensão do uso de nicotina resulta em síndrome de abstinência. As evidências indicam que esses sinais e sintomas sejam mediados por receptores colinérgicos nicotínicos centrais e periféricos. Outros neurotransmissores, como por exemplo a serotonina e os peptídeos opióides, também podem estar envolvidos na mediação da dependência e síndrome de abstinência à nicotina. A revisão da literatura mostra a complexidade dos efeitos da nicotina no organismo. A integração entre as abordagens comportamental, neuroquímica e molecular possibilitará a compreensão dos mecanismos neurais da dependência ao tabaco e fornecerá as bases para o desenvolvimento racional de agentes terapêuticos que possam ser utilizados para o tratamento da dependência e síndrome de abstinência ao tabaco.

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Bien plus qu'on le pense, les prémices reichiennes semblent être basées sur des propositions freudiennes, surtout celles des premiers temps. Basée sur des justificatifs de différents ordres, desquels le plus usuel est que Reich était lié officiellement à l Association Psychanalytique Internationale, certains auteurs cependant exaltent les approches cliniques de cette « période psychanalytique » propre aux premières élaborations reichiennes, sans mentionner d'autres approches possibles dans la polémique en question. Ce n'est pas pour un autre motif que ce texte vise à racheter certaines des réflexions freudiennes sur l'éducation, mettant en évidence « l'éducation des éducateurs », soit comme un présupposé psychanalytique basé sur des textes éducatifs de Freud, soit comme une utopie typiquement reichienne, misant sur la possibilité d'une prophylaxie des névroses étendue au domaine éducatif ou comme un des points communs entre le discours éducatif de Freud ou de Reich, capable donc de favoriser au second le dédoublement de présupposés manifestés dans l uvre du premier.