Ativo intangível das empresas listadas na BM&FBovespa: comparativo do tratamento no Brasil antes e depois da Lei 11.638/07

Dissertação apresentada ao Programa de Pós- Graduação em Administração-Mestrado, como requisito parcial para obtenção do título de Mestre em Administração

Curso de matematica para economistas - Capitulo IV : otimização estatica

Os autores objetivam, com este trabalho preliminar, bem como com aqueles que lhe darão continuidade, na sequência de composição de um livro de matemática para economistas, registrar as suas experiências ao longo dos últimos anos ministrando cadeiras de matemática nos cursos de pós-graduação em economia da Fundação Getúlio Vargas, da UFF (Universidade Federal Fluminense) e da PUC-RJ. Reveste-se de constante repetição em tais cursos a discussão sobre que pontos abordar, bem como com qual grau de profundidade, e em que ordem. É neste sentido que os autores esperam, com a sequência didática que aqui se inicia, trazer alguma contribuição para o assunto. A parte teórica relativa à demonstração do Teorema de Kuhn Tucker aqui apresentada transcreve, com a aquiescência do autor, textos selecionados de "Análise Convexa do Rn." de Mario Henrique Simonsen.

Impactos do início da harmonização contábil internacional (lei 11.638/07) nos resultados de 2008 das empresas brasileiras abertas

Este estudo analisa os efeitos da primeira frase da transição para o IFRS no Brasil (Lei 11.638/07 e CPC 13) nos resultados publicados em 2009 (exercício de 2008 e republicações de 2007) pelas empresas listadas na Bovespa. É aplicado o inverso do “Índice de Conservadorismo” de Gray (1980,1988), renomeado “Índice de Comparabilidade” por Weetman et al. (1998), para determinar se e o quanto os resultados reportados pelas novas normas são superiores aos apurados pela norma brasileira anterior – indicando o conservadorismo do sistema contábil brasileiro, previsto por Gray e outros estudos – ou inferiores (otimismo). Reduziu-se gradativamente a amostra inicial conforme a compliance com o CPC 13 e a transparência das demonstrações e das Notas Explicativas. Isso permitiu, após aplicação do Teste de Wilcoxon, verificar em média resultados maiores conforme a nova norma em relação à norma tradicional – preconizando-se que persistirão aumentos até a adoção do full IFRS em 2010. Após o exame de ajustes ao resultado, foi possível relacionar certas inconsistências entre 2007 e 2008 a impactos da crise financeira de 2008 nos ajustes “custos de transação na emissão de títulos” e “valor justo (marcação a mercado) de instrumentos financeiros”.

Potentialities of two solventless extraction approaches—Stir bar sorptive extraction and headspace solid-phase microextraction for determination of higher alcohol acetates, isoamyl esters and ethyl esters in wines

A stir bar sorptive extraction with liquid desorption followed by large volume injection coupled to gas chromatography–quadrupole mass spectrometry (SBSE-LD/LVI-GC–qMS) was evaluated for the simultaneous determination of higher alcohol acetates (HAA), isoamyl esters (IsoE) and ethyl esters (EE) of fatty acids. The method performance was assessed and compared with other solventless technique, the solid-phase microextraction (SPME) in headspace mode (HS). For both techniques, influential experimental parameters were optimised to provide sensitive and robust methods. The SBSE-LD/LVI methodology was previously optimised in terms of extraction time, influence of ethanol in the matrix, liquid desorption (LD) conditions and instrumental settings. Higher extraction efficiency was obtained using 60 min of extraction time, 10% ethanol content, n-pentane as desorption solvent, 15 min for the back-extraction period, 10 mL min−1 for the solvent vent flow rate and 10 °C for the inlet temperature. For HS-SPME, the fibre coated with 50/30 μm divinylbenzene/carboxen/polydimethylsiloxane (DVB/CAR/PDMS) afforded highest extraction efficiency, providing the best sensitivity for the target volatiles, particularly when the samples were extracted at 25 °C for 60 min under continuous stirring in the presence of sodium chloride (10% (w/v)). Both methodologies showed good linearity over the concentration range tested, with correlation coefficients higher than 0.984 for HS-SPME and 0.982 for SBES-LD approach, for all analytes. A good reproducibility was attained and low detection limits were achieved using both SBSE-LD (0.03–28.96 μg L−1) and HS-SPME (0.02–20.29 μg L−1) methodologies. The quantification limits for SBSE-LD approach ranging from 0.11 to 96.56 μg L−and from 0.06 to 67.63 μg L−1 for HS-SPME. Using the HS-SPME approach an average recovery of about 70% was obtained whilst by using SBSE-LD obtained average recovery were close to 80%. The analytical and procedural advantages and disadvantages of these two methods have been compared. Both analytical methods were used to determine the HAA, IsoE and EE fatty acids content in “Terras Madeirenses” table wines. A total of 16 esters were identified and quantified from the wine extracts by HS-SPME whereas by SBSE-LD technique were found 25 esters which include 2 higher alcohol acetates, 4 isoamyl esters and 19 ethyl esters of fatty acids. Generally SBSE-LD provided higher sensitivity with decreased analysis time.

Treatment seeking by individuals with obsessive-compulsive disorder from the British Psychiatric Morbidity Survey of 2000

Objective: For several reasons, many individuals with obsessive-compulsive disorder (OCD) do not seek treatment. However, data on treatment seeking from community samples are scant. This study analyzed service use by adults with OCD living in private households in Great Britain. Methods: Data from the British Survey of Psychiatric Morbidity of 2000, in which 8,580 individuals were surveyed, were analyzed. Service use was compared for those with OCD, with other neuroses, with different subtypes of OCD (only obsessions, only compulsions, or both), and with OCD and comorbid neuroses. Results: Persons with OCD (N=114) were more likely than persons with other neuroses (N=1,395) to be receiving treatment (40% compared with 23%, p<.001). However, those with OCD alone (N=38) were much less likely than those with OCD and a comorbid disorder to be in treatment (14% compared with 56%, p<.001). In the previous year, 9.4% of persons with OCD had seen a psychiatrist and 4.6% had seen a psychologist. Five percent were receiving cognitive-behavioral therapy, 2% were taking selective serotonin reuptake inhibitors, and 10% were taking tricyclics. Conclusions: Most persons with OCD were not in contact with a mental health professional, and apparently very few were receiving appropriate treatments. Very few persons with noncomorbid OCD were receiving treatment. Individuals with OCD who are in treatment may not be disclosing their obsessions and compulsions and may be discussing other emotional symptoms, leading to inappropriate treatment strategies. Public awareness of OCD symptoms should be raised, and primary care professionals should inquire about them with all patients who have depressive or anxiety disorders.

Persistence of resinous cement residues in dentin treated with different chemical removal protocols

The aim of this study was to evaluate the persistence of resin cement residues after dentin surface cleaning with different alcohol-based solutions or an essential oil (eucalyptol). Forty bovine teeth were sectioned in order to expose pulp chamber dentin to be washed with 1.0 mL of 2.5% sodium hypochlorite (NaOCl), followed by 0.1 mL of 17% EDTA application for 3 min, and final irrigation with 2.5% NaOCl. The specimens were air dried and resin-based cement was rubbed onto the dentine surface with a microbrush applicator. After 15 min, the surface was scrubbed with a cotton pellet and moistened with different dentin cleaning solutions, compounding the following groups: G195% ethanol, G270% ethanol, G370% isopropyl alcohol, or G4eucalyptol. The dentin was scrubbed until the cement residues could not be visually detected. Sections were then processed for SEM and evaluated at x 500 magnification. Scores were attributed to each image according to the area covered by residual sealer, and data were subjected to KruskalWallis at 5% significance. Eucalyptol promoted the most adequate dentin cleaning, although no statistical difference was detected amongst the groups (P > 0.05), except between the eucalyptol and 70% ethanol groups (P < 0.05). All the evaluated dentin cleaning solutions were unable to completely remove the cement residues from the dentin surface. Microsc. Res. Tech., 2012. (C) 2012 Wiley Periodicals, Inc.

Efeito da adição simultânea de sementes e dopantes na microestrutura e propriedade dielétrica da cerâmica 0,93 PZN - 0,07 BT

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

Influence of seed particle frequency on the phase formation and on the microstructure of 0.88 PZN-0.07 BT-0.05 PT ceramic

The Pechini method as well as the simultaneous addition of seeds particles and dopant solutions of BaTiO3 (BT) and PbTiO3 (PT) were used to prepare the perovskite phase 0.88 PZN-0.07 BT-0.05 PT. To study the influence of seed particle frequency on the synthesis of the PZN ceramic, two ranges of seed particle size were used: the range from 30 to 100 nm, termed small seed particles (frequency of 10(15) particles/cm(3)); and the range from 100 to 900 nm, termed large seed particles (frequency of 10(13) particles/cm(3)). The crystalline nuclei size influenced the calcining process, the sintering process and the microstructure. Samples prepared with lower seed frequency displayed more amount of pyroclore phase, need higher temperatures for sintering and showed a more heterogeneous microstructure with poor dielectric properties. (C) 2000 Elsevier B.V. Ltd and Techna S.r.l. All rights reserved.