Avaliação da empresa para o acionista: aplicação prática da abordagem teórica a uma empresa de bens de capital com embasamento na legislação comercial (Lei no. 6404/76) e fiscal (Decreto-Lei no. 1598/77)

Tem como objetivo demonstrar o valor da empresa para o acionista através do valor da ação num determinado momento. Vário trabalhos de pesquisa apoiados em extensa bibliografia tem sido elaborados analisando aspectos particulares de avaliação da empresa. A conjugação destes trabalhos de pesquisa tem resultado em métodos de avaliação elaborados e utilizados de acordo com a extensão e objetividade da avaliação proposta. Não é intenção desta dissertação inovar os métodos mas sim agrupá-los de forma sequencial iniciando com as abordagens do campo contábil delimitado pela estrutura da atual legislação brasileira até a metodologia financeira embasada pela ciência atuarial.

Max Abraham's and Tullio Levi-Civita's approach to Einstein Theory of Relativity

This work deals with the theory of Relativity and its diffusion in Italy in the first decades of the XX century. Not many scientists belonging to Italian universities were active in understanding Relativity, but two of them, Max Abraham and Tullio Levi-Civita left a deep mark. Max Abraham engaged a substantial debate against Einstein between 1912 and 1914 about electromagnetic and gravitation aspects of the theories. Levi-Civita played a fundamental role in giving Einstein the correct mathematical instruments for the General Relativity formulation since 1915. This work, which doesn't have the aim of a mere historical chronicle of the events, wants to highlight two particular perspectives: on one hand, the importance of Abraham-Einstein debate in order to clarify the basis of Special Relativity, to observe the rigorous logical structure resulting from a fragmentary reasoning sequence and to understand Einstein's thinking; on the other hand, the originality of Levi-Civita's approach, quite different from the Einstein's one, characterized by the introduction of a method typical of General Relativity even to Special Relativity and the attempt to hide the two Einstein Special Relativity postulates.

Efficacy of panoramic radiographs in the preoperative planning of posterior mandibular implants: a prospective clinical study of 1527 consecutively treated patients

OBJECTIVES: Various imaging techniques, including conventional radiography and computed tomography, are proposed to localize the mandibular canal prior to implant surgery. The aim of this study is to determine the incidence of altered mental nerve sensation after implant placement in the posterior segment of the mandible when a panoramic radiograph is the only preoperative imaging technique used. MATERIAL AND METHODS: The study included 1527 partially and totally edentulous patients who had consecutively received 2584 implants in the posterior segment of the mandible. Preoperative bone height was evaluated from the top of the alveolar crest to the superior border of the mandibular canal on a standard panoramic radiograph. A graduated implant scale from the implant manufacturer was used and 2 mm were subtracted as a safety margin to determine the length of the implant to be inserted. RESULTS: No permanent sensory disturbances of the inferior alveolar nerve were observed. There were two cases of postoperative paresthesia, representing 2/2584 (0.08%) of implants inserted in the posterior segment of the mandible or 2/1527 (0.13%) of patients. These sensory disturbances were minor, lasted for 3 and 6 weeks and resolved spontaneously. CONCLUSIONS: Panoramic examination can be considered a safe preoperative evaluation procedure for routine posterior mandibular implant placement. Panoramic radiography is a quick, simple, low-cost and low-dose presurgical diagnostic tool. When a safety margin of at least 2 mm above the mandibular canal is respected, panoramic radiography appears to be sufficient to evaluate available bone height prior to insertion of posterior mandibular implants; cross-sectional imaging techniques may not be necessary.

Précis de l'histoire des Hébreux depuis le patriarche Abraham jusqu'en 1840

par L. M. Lambert

Abram : Jugendgeschichte des Erzvaters Abraham nach der talmudischen Sage

von Max Doctor