Setting UK standards on the concept of control: an analysis of lobbying behaviour

The present study aims to contribute to an understanding of the complexity of lobbying activities within the accounting standard-setting process in the UK. The paper reports detailed content analysis of submission letters to four related exposure drafts. These preceded two accounting standards that set out the concept of control used to determine the scope of consolidation in the UK, except for reporting under international standards. Regulation on the concept of control provides rich patterns of lobbying behaviour due to its controversial nature and its significance to financial reporting. Our examination is conducted by dividing lobbyists into two categories, corporate and non-corporate, which are hypothesised (and demonstrated) to lobby differently. In order to test the significance of these differences we apply ANOVA techniques and univariate regression analysis. Corporate respondents are found to devote more attention to issues of specific applicability of the concept of control, whereas non-corporate respondents tend to devote more attention to issues of general applicability of this concept. A strong association between the issues raised by corporate respondents and their line of business is revealed. Both categories of lobbyists are found to advance conceptually-based arguments more often than economic consequences-based or combined arguments. However, when economic consequences-based arguments are used, they come exclusively from the corporate category of respondents.

Multivariate analysis of fresh-cut carambola slices stored under different temperatures

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

Response surface models to predict broiler performance and applications for economic analysis

A study was carried out to elaborate response surface models using broiler performance data recovered from literature in order to predict performance and elaborate economic analyses. Nineteen studies published between 1995 and 2005 were retrieved using the systematic literature review method. Weight gain and feed conversion data were collected from eight studies that fulfilled the pre-established inclusion criteria, and a response surface model was adjusted using crude protein, environmental temperature, and age as independent variables. The models produced for weight gain (r² = 0.93) and feed conversion (r² = 0.85) were accurate, precise, and not biased. Protein levels, environmental temperature and age showed linear and quadratic effects on weight gain and feed conversion. There was no interaction between protein level and environmental temperature. Age and crude protein showed interaction for weight gain and feed conversion, whereas interaction between age and temperature was detected only for weight gain. It was possible to perform economic analyses to determine maximum profit as a function of the variables that were included in the model. It was concluded that the response surface models are effective to predict the performance of broiler chickens and allow the elaboration of economic analyses to optimize profit.

Use of ridge regression for the prediction of early growth performance in crossbred calves

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

Resiliência e socialização organizacional de novos servidores: um estudo transcultural

The main aim of the study was to analyze the relationship between resilience and organizational socialization among newcomers from the Federal University of Rio Grande do Norte (UFRN), and the Norwegian University of Science and Technology (NTNU), comparing the results obtained in a cross-cultural perspective. The sample (N=205) was composed of mentored (N=70) and non-mentored (N=72) professors and technical-administrative employees at UFRN, and their non-mentored counterparts at NTNU (N=63). The data collection instruments used were the Organizational Socialization Inventory (OSI), the Resilience Scale for Adults (RSA) and a sociodemographic form. Data analysis was preceded by a number of tests to verify possible distinct response styles among the respondents, as they came from different cultures. Descriptive analysis and t-tests were performed to identify and compare organizational socialization and resilience outcomes. Hierarchical regression analyses were carried out, the first ones involving all participants (N=205), to observe the predictive power of resilience factors in relation to organizational socialization factors, beyond the effects of nationality, occupation and mentoring experience. The other hierarchical regression analyses were conducted separately for the professors (N=109) and technical-administrative employees (N=96); and for the mentored (N=70) and non-mentored newcomers from UFRN (N=72), and nonmentored newcomers from NTNU (N=63), to compare the predictive power of resilience in relation to organizational socialization between newcomers from the two occupations, and also among the three groups of participants. The results of this study showed that socialization and resilience profiles differed according to demographic and cultural characteristics, and to the socialization strategies adopted in the institutions studied. Furthermore, it was observed that resilience added a significant incremental prediction to all socialization factors, beyond nationality, occupation, and mentoring experience. The predictive contribution from each of the resilience factors was also noteworthy, mainly those of Planned Future and Social Resources. With respect to nationality, occupation and mentoring experience, it was noted that they explained a significant part of the variance in almost all organizational socialization factors, in addition to playing a meaningful role in predicting the scores of such factors, with some evidence of moderation or mediation by the resilience factors. Considering these and the comparative results of the predictive power of resilience in relation to the organizational socialization, between the two occupations and among the three groups of participants, as a whole, the main findings of this study were as follows: resilience tends to contribute to organizational socialization outcomes; the resilience of some subjects may be a differential factor for success in those situations in which individuals face working conditions that are less favorable to promoting their adaptation; and, a formal mentoring program may contribute to improving newcomer resilience, producing better and more homogeneous organizational socialization outcomes. The practical implications, limitations and main contributions of the study are discussed, with a number of suggestions for future research

Construção de modelos multivariados para determinação de lipídios totais e unidade em leite em pó comercial utilizando espectroscopia no infravermelho próximo

In this work calibration models were constructed to determine the content of total lipids and moisture in powdered milk samples. For this, used the near-infrared spectroscopy by diffuse reflectance, combined with multivariate calibration. Initially, the spectral data were submitted to correction of multiplicative light scattering (MSC) and Savitzsky-Golay smoothing. Then, the samples were divided into subgroups by application of hierarchical clustering analysis of the classes (HCA) and Ward Linkage criterion. Thus, it became possible to build regression models by partial least squares (PLS) that allowed the calibration and prediction of the content total lipid and moisture, based on the values obtained by the reference methods of Soxhlet and 105 ° C, respectively . Therefore, conclude that the NIR had a good performance for the quantification of samples of powdered milk, mainly by minimizing the analysis time, not destruction of the samples and not waste. Prediction models for determination of total lipids correlated (R) of 0.9955, RMSEP of 0.8952, therefore the average error between the Soxhlet and NIR was ± 0.70%, while the model prediction to content moisture correlated (R) of 0.9184, RMSEP, 0.3778 and error of ± 0.76%

Correlation between semen analysis by motile sperm organelle morphology examination and sperm DNA damage

Regression analysis of 538 semen samples demonstrated that percentages of normal nuclear sperm and all spermatozoa with abnormalities of nuclear form at high magnification had significant negative correlation with percentages of DNA fragmentation. on the other hand, there was a positive correlation between percentages of spermatozoa with nuclear vacuoles and those with DNA fragmentation. (Fertil Steril (R) 2010;94:1937-40. (C) 2010 by American Society for Reproductive Medicine.)

The effects of male age on sperm analysis by motile sperm organelle morphology examination (MSOME)

Background: This study aimed to investigate the influence of age on sperm quality, as analysed by motile sperm organelle morphology examination (MSOME).Methods: Semen samples were collected from 975 men undergoing evaluation or treatment for infertility. Sperm cells were evaluated at 8400x magnification using an inverted microscope equipped with Nomarski (differential interference contrast) optics. Two forms of spermatozoa were considered: normal spermatozoa and spermatozoa with large nuclear vacuoles (LNV, defined as vacuoles occupying > 50% of the sperm nuclear area). At least 200 spermatozoa per sample were evaluated, and the percentages of normal and LNV spermatozoa were determined. The subjects were divided into three groups according to age: Group I, less than or equal to 35 years; Group II, 36-40 years; and Group III, greater than or equal to 41 years.Results: There was no difference in the percentages of normal sperm between the two younger (I and II) groups (P > 0.05). The percentage of normal sperm in the older group (III) was significantly lower than that in the younger (I and II) groups (P < 0.05). There was no difference in the percentage of LNV spermatozoa between the younger (I and II) groups (P > 0.05). The percentage of LNV spermatozoa was significantly higher in the older group (III) than in the younger (I and II) groups (P < 0.05). Regression analysis demonstrated a significant decrease in the incidence of normal sperm with increasing age (P < 0.05; r = -0.10). However, there was a significant positive correlation between the percentage of spermatozoa with LNV and male age (P < 0.05, r = 0.10).Conclusion: The results demonstrated a consistent decline in semen quality, as reflected by morphological evaluation by MSOME, with increased age. Considering the relationship between nuclear vacuoles and DNA damage, these age-related changes predict that increased paternal age should be associated with unsuccessful or abnormal pregnancy as a consequence of fertilisation with damaged spermatozoa. Given that sperm nuclear vacuoles can be evaluated more precisely at high magnification, these results support the routine use of MSOME for ICSI as a criterion for semen analysis.

Authorship, Collaboration, and Funding Trends in Implantology Literature: Analysis of Five Journals From 2005 to 2009

Purpose: To identify the trend of authorship in dental implant by exploring the prevalence of coauthored articles and to investigate the collaboration efforts, trends in funding involved in original articles, and their relationships. Materials: Articles published in the Clinical Oral Implants Research, International Journal of Oral & Maxillofacial Implants, Clinical Implant Dentistry and Related Research, Implant Dentistry, and Journal of Oral Implantology from 2005 to 2009 were reviewed. Nonoriginal articles were excluded. For each included articles, number of authors, collaboration efforts, and extramural funding were recorded. Descriptive and analytical statistics (alpha = 0.05), including logistic regression analysis and chi(2) test, were used. Results: From a total of 2085 articles, 1503 met the inclusion criteria. Publications with 5 or more authors increased over time (P = 0.813). The amount of collaboration among different disciplines, institutions, and countries all increased. The greatest increase of collaboration was seen among institutions (P = 0.09). Non-funding studies decreased over time (P = 0.031). There was a strong association between collaboration and funding for the manuscripts during the years studied (OR, 1.5). Conclusion: The number of authors per articles and collaborative studies increased over time in implant-related journals. Collaborative studies were more likely to be funded. (Implant Dent 2011;20:68-75)

GC Fingerprints Coupled to Pattern-Recognition Multivariate SIMCA Chemometric Analysis for Brazilian Gasoline Quality Studies

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Screening Brazilian commercial gasoline quality by hydrogen nuclear magnetic resonance spectroscopic fingerprintings and pattern-recognition multivariate chemometric analysis

The identification of gasoline adulteration by organic solvents is not an easy task, because compounds that constitute the solvents are already in gasoline composition. In this work, the combination of Hydrogen Nuclear Magnetic Resonance ((1)H NMR) spectroscopic fingerprintings with pattern-recognition multivariate Soft Independent Modeling of Class Analogy (SIMCA) chemometric analysis provides an original and alternative approach to screening Brazilian commercial gasoline quality in a Monitoring Program for Quality Control of Automotive Fuels. SIMCA was performed on spectroscopic fingerprints to classify the quality of representative commercial gasoline samples selected by Hierarchical Cluster Analysis (HCA) and collected over a 6-month period from different gas stations in the São Paulo state, Brazil. Following optimized the (1)H NMR-SIMCA algorithm, it was possible to correctly classify 92.0% of commercial gasoline samples, which is considered acceptable. The chemometric method is recommended for routine applications in Quality-Control Monitoring Programs, since its measurements are fast and can be easily automated. Also, police laboratories could employ this method for rapid screening analysis to discourage adulteration practices. (C) 2010 Elsevier B.V. All rights reserved.

Condições associadas ao grau de satisfação com a vida entre a população de idosos

OBJECTIVE: As a result of overall growing population's life expectancy, it has become increasingly important to ensure not only that the elderly have greater longevity but also happiness and life satisfaction. The objective of the study was to describe factors associated with life satisfaction among elderly people.METHODS: Three hundred and sixty-five older persons, selected by means of random stratified proportional sampling, were interviewed in 2003. The instrument used was a combination of Flanagan and Nahas questionnaires and WHOQOL-100. There were added questions concerning physical activity extracted from International Physical Activity Questionnaire, questions regarding reported morbidity and emotional assessment, sociodemographic condition and an open question. The level of life satisfaction was measured using a scale from one to seven by means of visual recognition. Hierarchical logistic regression analysis was performed including life satisfaction as a dependent variable and those included the final questionnaire, in blocks, as independent variables.RESULTS: Most elderly were generally rather satisfied with life as well as with specific aspects. The level of life satisfaction was associated with: comfort at home (OR=11.82; 95% Cl: 3.27; 42.63); appraising leisure as quality of life (OR=3.82; 95% Cl: 2.28; 6.39); waking up feeling well in the morning (OR=2.80; 95% Cl: 1.47; 5.36); not reporting loneliness (OR=2.68; 95% Cl: 1.54; 4.65); having three or more daily meals (OR=2.63; 95% Cl: 1.75; 5.90) and not reporting Diabetes Mellitus (OR-2.63; 95% Cl: 1.3 1; 5.27).CONCLUSIONS: Most elderly in the study were satisfied with life and their satisfaction was associated with situations related to being well and not being diabetic.

Statistical methods applied to the analysis of blasting vibrations in a diabase quarry in the city of Campinas, (SP) Brazil

Statistical methods of multiple regression analysis, trend surface analysis and principal components analysis were applied to seismographic data recorded during production blasting at a diabase quarry in the urban area of Campinas (SP), Brazil. The purpose of these analyses was to determine the influence of the following variables: distance (D), charge weight per delay (W), and scaled distance (SD) associated with properties of the rock body (orientation, frequency and angle of geological discontinuities; depth of bedrock and thickness of the soil overburden) in the variation of the peak particle velocity (PPV). This approach yielded variables with larger influences (loads) on the variation of ground vibration, as well as behavior and space tendency of this variation. The results showed a better relationship between PPV and D, with D being the most important factor in the attenuation of the ground vibrations. The geological joints and the depth to bedrock have a larger influence than the explosive charges in the variation of the vibration levels, but frequencies appear to be more influenced by the amount of soil overburden.

Comparative studies of the sample decomposition of green and roasted coffee for determination of nutrients and data exploratory analysis

The contents of some nutrients in 35 Brazilian green and roasted coffee samples were determined by flame atomic absorption spectrometry (Ca, Mg, Fe, Cu, Mn, and Zn), flame atomic emission photometry (Na and K) and Kjeldahl (N) after preparing the samples by wet digestion procedures using i) a digester heating block and ii) a conventional microwave oven system with pressure and temperature control. The accuracy of the procedures was checked using three standard reference materials (National Institute of Standards and Technology, SRM 1573a Tomato Leaves, SRM 1547 Peach Leaves, SRM 1570a Trace Elements in Spinach). Analysis of data after application of t-test showed that results obtained by microwave-assisted digestion were more accurate than those obtained by block digester at 95% confidence level. Additionally to better accuracy, other favorable characteristics found were lower analytical blanks, lower reagent consumption, and shorter digestion time. Exploratory analysis of results using Principal Component Analysis (PCA) and Hierarchical Cluster Analysis (HCA) showed that Na, K, Ca, Cu, Mg, and Fe were the principal elements to discriminate between green and roasted coffee samples. ©2007 Sociedade Brasileira de Química.

Short-term multinodal load forecasting in distribution systems using general regression neural networks

Multinodal load forecasting deals with the loads of several interest nodes in an electrical network system, which is also known as bus load forecasting. To perform this demand, it is necessary a technique that is precise, trustable and has a short-time processing. This paper proposes two methodologies based on general regression neural networks for short-term multinodal load forecasting. The first individually forecast the local loads and the second forecast the global load and individually forecast the load participation factors to estimate the local loads. To design the forecasters it wasn't necessary the previous study of the local loads. Tests were made using a New Zealand distribution subsystem and the results obtained are compatible with the ones founded in the specialized literature. © 2011 IEEE.