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

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”.

Mulher de cabelo curto

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Permethrin-induced morphological changes in oocytes of Rhipicephalus sanguineus (Acari: Ixodidae) semi-engorged females

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

Cytotoxic effects of permethrin in oocytes of Rhipicephalus sanguineus (Acari: Ixodidae) fully engorged females: I. Direct or indirect action of the acaricide in germ cells?

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

Brood Care Behavior in Ectatomma brunneum (Hymenoptera, Formicidae, Ectatomminae) Under Laboratory Conditions

The objective of this work was to make an ethogram based on the brood care behavior of two nests of the ant Ectatomma brunneum under laboratory conditions, in order to determine the behavioral acts performed and their frequencies, comparing the results obtained with those of other species of poneromorph ants. Using the sample scanning method, activities of brood care behavior performed by workers were monitored for 150 hours, from February to August 2007. A total of 18 different behavioral acts were observed (n = 12,494). More than half of the brood care behaviors by E brunneum (52.07%) were related to care for larvae, and the same was observed by other researchers in ethograms of species of Ectatomminae and Ponerinae ants. This may be related to specific needs in this immature stage, since rills is the period when the brood receives all the food necessary to complete their development to the adult stage.

Synthesis and Study of the Photophysical Properties of a New Eu3+ Complex with 3-Hydroxypicolinamide

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Production of defects in ZBLAN, ZBLAN : Tm3+ and ZBLAN : Cr3+ glasses by ultra-short pulses laser interaction

In this work we have studied pure and thulium- and chromium-doped ZBLAN glasses irradiated by ultra-short laser pulses. A Ti:sapphire CPA system was used, producing a 500 Hz train of pulses, centered at 830 nm, with 375 mu J of energy and 50 fs of duration (FWHM). The beam was focused by a 20 Him lens, producing a converging beam with a waist of 12 pin. The absorption spectra before and after laser irradiation were obtained showing production of color centers in pure, thulium-doped and chromium-doped ZBLAN glasses. A damage threshold of 9.56 TW/cm(2) was determined for ZBLAN. (C) 2007 Elsevier Ltd. All rights reserved.

Perfil nutricional e cardiovascular de ratos normotensos e hipertensos sob dieta hiperlipídica

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

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)

Infrared laser photobiomodulation (lambda 830 nm) on bone tissue around dental implants: A Raman spectroscopy and scanning electronic microscopy study in rabbits

Objective: the aim of this study was to assess, through Raman spectroscopy, the incorporation of calcium hydroxyapatite (CHA; similar to 960 cm(-1)), and scanning electron microscopy (SEM), the bone quality on the healing bone around dental implants after laser photobiomodulation ( lambda 830 nm). Background Data: Laser photobiomodulation has been successfully used to improve bone quality around dental implants, allowing early wearing of prostheses. Methods: Fourteen rabbits received a titanium implant on the tibia; eight of them were irradiated with lambda 830 nm laser ( seven sessions at 48-h intervals, 21.5 J/cm(2) per point, 10 mW, phi similar to 0.0028 cm(2), 86 J per session), and six acted as control. The animals were sacrificed 15, 30, and 45 days after surgery. Specimens were routinely prepared for Raman spectroscopy and SEM. Eight readings were taken on the bone around the implant. Results: the results showed significant differences on the concentration of CHA on irradiated and control specimens at both 30 and 45 days after surgery ( p < 0.001). Conclusion: It is concluded that infrared laser photobiomodulation does improve bone healing, and this may be safely assessed by Raman spectroscopy or SEM.

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.