413 resultados para IAS
Resumo:
The theory presented in this paper was primarily developed to give a physical interpretation for the instantaneous power flow on a three-phase induction machine, without a neutral conductor, on any operational state and may be extended to any three-phase load. It is a vectorial interpretation of the instantaneous reactive power theory presented by Akagi et al. Which, believe the authors, isn't enough developed and its physical meaning not yet completely understood. This vectorial interpretation is based on the instantaneous complex power concept defined by Torrens for single-phase, ac, steady-state circuits, and leads to a better understanding of the power phenomenon, particularly of the distortion power. This concept has been extended by the authors to three-phase systems, through the utilization of the instantaneous space vectors. The results of measurements of instantaneous complex power on a self-excited induction generator's terminals, during an over-load application transient, are presented for illustration. The compensation of reactive power proposed by Akagi is discussed and a new horizon for the theory application is opened.
Resumo:
We aimed to identify the influence of dietary fat profile on body mass index (BMI) and waist circumference (WC) in a middleclass general population sample. A cross-sectional study of 448 adults aged 35-85 years was carried out from January 2004 to December 2007. Patients were divided in two groups according to family income: Group 1 (G1) with higher income, and Group 2 (G2) with lower income. Demographic and socioeconomic status were identified, along with anthropometric data, health eating index (HEI) and dietary profile. The groups were similar with respect to gender, age, BMI and WC. HEI was higher in G1 due to a higher intake of protein (+12.8%), dairy products (p<0.001), higher intake of vegetables (p<0.01), fruit (p<0.001), and less dietary fat (-9.8%). The main contribution of fats was saturated fat for G1 (+5.0%) and polyunsaturated fat for G2 (+14.4%). Besides differences in socioeconomic status the groups had similar BMI and abdominal fatness. Only differences in fat profile were correlated with the anthropometric measures mostly explained by the lower vegetable oil intake in higher income participants.
Resumo:
BACKGROUND: In Brazil nationally representative donor data are limited on human immunodeficiency virus (HIV) prevalence, incidence, and residual transfusion risk. The objective of this study was to analyze HIV data obtained over 24 months by the Retrovirus Epidemiology Donor Study-II program in Brazil. STUDY DESIGN AND METHODS: Donations reactive to third-and fourth-generation immunoassays (IAs) were further confirmed by a less-sensitive (LS) IA algorithm and Western blot (WB). Incidence was calculated for first-time (FT) donors using the LS-EIA results and for repeat donors with a model developed to include all donors with a previous negative donation. Residual risk was projected by multiplying composite FT and repeat donor incidence rates by HIV marker-negative infectious window periods. RESULTS: HIV prevalence among FT donors was 92.2/ 105 donations. FT and repeat donor and composite incidences were 38.5 (95% confidence interval [CI], 25.651.4), 22.5 (95% CI, 17.6-28.0), and 27.5 (95% CI, 22.0-33.0) per 100,000 person-years, respectively. Male and community donors had higher prevalence and incidence rates than female and replacement donors. The estimated residual risk of HIV transfusion transmission was 11.3 per 106 donations (95% CI, 8.4-14.2), which could be reduced to 4.2 per 106 donations (95% CI, 3.2-5.2) by use of individual-donation nucleic acid testing (NAT). CONCLUSION: The incidence and residual transfusion risk of HIV infection are relatively high in Brazil. Implementation of NAT will not be sufficient to decrease transmission rates to levels seen in the United States or Europe; therefore, other measures focused on decreasing donations by at-risk individuals are also necessary.
Resumo:
Let IaS,a"e (d) be a set of centers chosen according to a Poisson point process in a"e (d) . Let psi be an allocation of a"e (d) to I in the sense of the Gale-Shapley marriage problem, with the additional feature that every center xi aI has an appetite given by a nonnegative random variable alpha. Generalizing some previous results, we study large deviations for the distance of a typical point xaa"e (d) to its center psi(x)aI, subject to some restrictions on the moments of alpha.
Resumo:
INTRODUCTION: With the aim of searching genetic factors associated with the response to an immune treatment based on autologous monocyte-derived dendritic cells pulsed with autologous inactivated HIV, we performed exome analysis by screening more than 240,000 putative functional exonic variants in 18 HIV-positive Brazilian patients that underwent the immune treatment. METHODS: Exome analysis has been performed using the ILLUMINA Infinium HumanExome BeadChip. zCall algorithm allowed us to recall rare variants. Quality control and SNP-centred analysis were done with GenABEL R package. An in-house implementation of the Wang method permitted gene-centred analysis. RESULTS: CCR4-NOT transcription complex, subunit 1 (CNOT1) gene (16q21), showed the strongest association with the modification of the response to the therapeutic vaccine (p=0.00075). CNOT1 SNP rs7188697 A/G was significantly associated with DC treatment response. The presence of a G allele indicated poor response to the therapeutic vaccine (p=0.0031; OR=33.00; CI=1.74-624.66), and the SNP behaved in a dominant model (A/A vs. A/G+G/G p=0.0009; OR=107.66; 95% CI=3.85-3013.31), being the A/G genotype present only in weak/transient responders, conferring susceptibility to poor response to the immune treatment. DISCUSSION: CNOT1 is known to be involved in the control of mRNA deadenylation and mRNA decay. Moreover, CNOT1 has been recently described as being involved in the regulation of inflammatory processes mediated by tristetraprolin (TTP). The TTP-CCR4-NOT complex (CNOT1 in the CCR4-NOT complex is the binding site for TTP) has been reported as interfering with HIV replication, through post-transcriptional control. Therefore, we can hypothesize that genetic variation occurring in the CNOT1 gene could impair the TTP-CCR4-NOT complex, thus interfering with HIV replication and/or host immune response. CONCLUSIONS: Being aware that our findings are exclusive to the 18 patients studied with a need for replication, and that the genetic variant of CNOT1 gene, localized at intron 3, has no known functional effect, we propose a novel potential candidate locus for the modulation of the response to the immune treatment, and open a discussion on the necessity to consider the host genome as another potential variant to be evaluated when designing an immune therapy study
Resumo:
La ricerca oggetto della tesi dottorale ha riguardato l’analisi della problematica relativa ai cambiamenti provocati dalla diversificazione delle attività aziendali bancarie nell'ottica tributaria. Si è individuato nella composizione del reddito imponibile il fulcro centrale del lavoro. Data la grande importanza del mercato finanziario la presente ricerca si è proposta una valutazione dell’attività bancaria tradizionale, facendo un’analisi della relativa fiscalità. In particolare si è cercato di evidenziare il momento in cui la banca è diventata un’azienda molto più complessa e moderna di quella che era originariamente. Tale cambiamento ha così richiesto un corrispondente sviluppo della tecnica giuridica tributaria di riferimento. Si sono altresì analizzate le fasi della implementazione e dello sviluppo nell’ordinamento tributario italiano ed europeo (analizzando così le difficoltà di adattamento per i modelli di Civil Law e Common Law) dell'armonizzazione giuridico/contabile europea e dell’adozione dei principi IAS/IFRS. A tal fine si sono ripercorse le fasi anteriori all’adozione dei menzionati principi e la loro evoluzione e, nel farlo, si sono fissati i punti ove sembra sia necessario un ripensamento da parte del legislatore comunitario. Il tutto è stato sviluppato senza trascurare la giurisprudenza nazionale e della Corte di Giustizia europea, in modo tale da tentare di individuare le soluzioni alle nuove sfide che il diritto tributario comunitario si trova a fronteggiare.
Resumo:
Con il presente lavoro si è tentato di verificare se le ragioni che hanno portato l’ordinamento italiano ad adottare il principio della derivazione del reddito d'impresa dal risultato contabile, possano essere considerate ancora attuali alla luce dell'introduzione dei principi IAS/IFRS nel nostro sistema contabile. In particolare, si è cercato di esaminare se questo collegamento ai principi contabili internazionali, introdotto nel nostro ordinamento anche per la redazione dei bilanci d'esercizio, abbia comportato il venir meno della neutralità dell'imposizione fiscale tra le società cd. Ias adopter e no Ias adopter. L'analisi di questa problematica è stata condotta anche prendendo come riferimento le modalità di recepimento delle opzioni contenute nel Regolamento n. 1606/2002 da parte dei legislatori di alcuni Stati europei, e valutando se le conseguenze fiscali emergenti tra i vari ordinamenti possano creare possibili distorsioni alla concorrenza ed alle libertà fondamentali dell’Unione europea.
Resumo:
In einer retrospektiven Analyse wurden Daten von 161 pädiatrischen Patienten ausgewertet, denen im Zeitraum von Oktober 1997 bis Dezember 2008 ein Vorhofseptumdefekt vom sekundum Typ in der Kinderkardiologie des Zentrums für Kinder- und Jugendmedizin der Universitätsmedizin Mainz interventionell mittels Amplatzer Septal Occluder erfolgreich verschlossen wurde. In diesem Kollektiv wurden Alter, Shuntvolumen und IAS/Occluder Ratio als mögliche Einflussfaktoren auf die Ausbildung von prae-, peri- und postinterventionell dokumentierten atrialen Arrhythmien untersucht und unter dem Aspekt aufgetretener Arrhythmien auch die Anzahl an Langzeit-EKGs und die Dauer des Follow Up analysiert.rnIm untersuchten Kollektiv war die Anzahl der Kinder mit prae- (2,5%), peri- (2,5%) und postinterventionell (3,7%) Arrhythmien gering.rnIm untersuchten Kollektiv konnte kein Zusammenhang zwischen den dokumentierten Arrhythmien und dem Alter ermittelt werden. Allerdings war die Anzahl an L-EKGs bei den 6 Patienten mit postinterventionellen Arrhythmien in der Tendenz höher als bei den Patienten mit normalem Sinusrhythmus, ein Ergebnis, das sich in der Dauer des Follow Up nicht zeigte.rnAls Hauptergebnis der vorliegenden Arbeit zeigte sich eine Assoziation zwischen dem Shuntvolumen und auch der IAS/Occluder Ratio mit den aufgetretenen prae-, peri- und postinterventionellen Arrhythmien im untersuchten Patientenkollektiv und zwar in der Form, dass ein großer Defekt und eine niedrige IAS/Occluder Ratio die Ausbildung von atrialen Arrhythmien zu begünstigen scheinen. Festzuhalten bleibt, dass selbst bei Kindern mit großen Shuntvolumina Rhythmusstörungen früher auftreten und deshalb auch ein früherer Verschluss indiziert ist. Ebenso ist die Wahrscheinlichkeit, dass bei großen Defekten die atrialen Arrhythmien verschwinden geringer als bei kleinen Defekten. Aus diesem Ergebnis kann zumindest in der Tendenz eine Prädiktorfunktion dieser beiden Parameter für supraventrikuläre Arrhythmien abgeleitet werden.rnOffen bleibt in der vorliegenden Untersuchung die Frage nach der Ursache und Wirkung dieser Faktoren hinsichtlich der Pathogenese der Arrhythmien. Offen bleibt ebenfalls, ob eine Kombination mehrer unterschiedlicher Faktoren für die Pathogenese entscheidend ist. Ein tieferes Verständnis der Pathogenese der prae-, peri- und postinterventionellen Arrhythmien beim ASD II könnte Grundlage für eine bessere Prognose im Hinblick auf ihre Vermeidung bedeuten.
Resumo:
Metastasierender Krebs ist bei Erwachsenen in der Regel nicht heilbar. Eine Ausnahme stellen testikuläre Keimzelltumoren (TKZT) dar, da über 75 % der Patienten mit fortgeschrittenen metastasierenden TKZT mit einer auf Cisplatin basierenden Kombinations-Chemotherapie geheilt werden können. Zelllinien, die aus TKZT isoliert wurden, behalten diese Cisplatin-Sensitivität in vitro bei. Somit spiegeln Testistumorzelllinien die klinische Situation wider und sind deswegen ein gutes Modellsystem um zu untersuchen, welche Faktoren der Cisplatin-Sensitivität zugrunde liegen. Die Ursachen der Cisplatin-Sensitivität in Testistumoren sind nicht bekannt. Es wurde bereits gezeigt, dass Testistumorzellen eine geringe Kapazität für die Entfernung von Cisplatin-induzierten DNA-Platinierungen aufweisen. Dieser Defekt in der DNA-Reparatur könnte ein Faktor für die beobachtete Cisplatin-Sensitivität sein. Cisplatin induziert sowohl Intrastrang-Vernetzungen als auch Interstrang-Vernetzungen (ICLs). Die Bildung und Reparatur der Cisplatin-induzierten Intrastrang-Vernetzungen wurde mittels DNA-Slot-Blot, die Bildung und Entfernung von Interstrang-Vernetzungen wurde mithilfe des Comet-Assays untersucht. In der vorliegenden Arbeit wurde gezeigt, dass die Reparatur von Intrastrang-Vernetzungen in Testis- und Blasentumorzelllinien vergleichbar ist. Somit sind Testistumorzellen in diesem Reparaturweg nicht beeinträchtigt. Im Unterschied dazu zeigte sich, dass Testistumorzellen die ICLs nicht oder nur mit einer reduzierten Kapazität entfernen können.Da die ICL-Reparatur über die Bildung von DNA-Doppelstrangbrüchen (DSB) mit anschließender DSB-Reparatur verläuft, wurde die Kinetik der DSB-Reparatur anhand der Immundetektion der Histon-Variante γH2AX, die zur Visualisierung von DSB verwendet wird, verfolgt. γH2AX Foci wurden nach Behandlung mit Cisplatin in Testistumorzellen und Blasentumorzellen gebildet. Anders als in Blasentumorzellen blieb der Prozentsatz an γH2AX-positiven Zellen in Testistumorzellen bestehen. Offensichtlich konnten die Testistumorzellen die Cisplatin-induzierten ICLs nicht korrekt prozessieren, was dazu führte, dass γH2AX Foci persistierten. Da unreparierte DNA-Läsionen eine DNA-schadensabhängige Antwort einleiten können, wurde die Aktivierung der Hauptfaktoren dieser Signalwege untersucht. In den Testistumorzellen zeigte sich eine Erhöhung der p53 Proteinmenge nach Cisplatin-Behandlung. Des Weiteren wurde die durch Cisplatin induzierte Aktivierung von ATM/ATR, Chk1/Chk2, Bax und Noxa in Testis- und Blasentumorzellen vergleichend untersucht. Es wurde bereits gezeigt, dass der Reparaturfaktor ERCC1-XPF in Testistumorzelllinien reduziert vorliegt. Um eine mögliche Rolle von ERCC1-XPF für die Reparatur-Defizienz der ICLs und Cisplatin-Sensitivität in Testistumorzellen zu analysieren, wurde ERCC1-XPF in der Testistumorenzelllinie 833K mithilfe eines Expressionsvektors überexprimiert, und der Einfluss von ERCC1-XPF auf ICL-Reparatur sowie Cisplatin-Sensitivität wurde ermittelt. Überexpression von ERCC1-XPF führte zur Reparatur der ICLs in 833K-Zellen und verminderte die Cisplatinsensitivität. Somit scheint die Cisplatinsensitivität der Testistumorzellen, zumindest zum Teil, auf einer verminderten ICL-Reparatur zu beruhen. Des Weiteren wurde in „proof of principle“ Experimenten ERCC1-XPF in der Cisplatin-resistenten Blasentumorzelllinie MGH-U1 mittels siRNA herunterreguliert, und die Auswirkung der Herunterregulation auf die ICL-Reparatur und die Cisplatinsensitivität wurde geprüft. RNA-Interferenz-vermittelte Herunterregulierung von ERCC1-XPF reduzierte die Prozessierung der Cisplatin-induzierten ICLs und verstärkte die Cisplatinsensitivität in MGH-U1 Zellen. Somit wurde in dieser Arbeit zum ersten Mal gezeigt, dass die Testistumorzellen in Vergleich zu Blasentumorzellen in der Reparatur von ICLs defizient sind, wobei die verminderte ICL-Reparatur auf die geringe Expression von ERCC1-XPF zurückgeführt werden konnte. Diese ICL-Reparatur-Defizienz könnte, zumindest zu einem Teil, für die Sensitivität der Testistumoren gegenüber Cisplatin verantwortlich sein.
Resumo:
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.
Resumo:
Introduction: Lesotho was among the first countries to adopt decentralization of care from hospitals to nurse-led health centres (HCs) to scale up the provision of antiretroviral therapy (ART). We compared outcomes between patients who started ART at HCs and hospitals in two rural catchment areas in Lesotho. Methods: The two catchment areas comprise two hospitals and 12 HCs. Patients ≥16 years starting ART at a hospital or HC between 2008 and 2011 were included. Loss to follow-up (LTFU) was defined as not returning to the facility for ≥180 days after the last visit, no follow-up (no FUP) as not returning after starting ART, and retention in care as alive and on ART at the facility. The data were analysed using logistic regression, competing risk regression and Kaplan-Meier methods. Multivariable analyses were adjusted for sex, age, CD4 cell count, World Health Organization stage, catchment area and type of ART. All analyses were stratified by gender. Results: Of 3747 patients, 2042 (54.5%) started ART at HCs. Both women and men at hospitals had more advanced clinical and immunological stages of disease than those at HCs. Over 5445 patient-years, 420 died and 475 were LTFU. Kaplan-Meier estimates for three-year retention were 68.7 and 69.7% at HCs and hospitals, respectively, among women (p=0.81) and 68.8% at HCs versus 54.7% at hospitals among men (p<0.001). These findings persisted in adjusted analyses, with similar retention at HCs and hospitals among women (odds ratio (OR): 0.89, 95% confidence interval (CI): 0.73-1.09) and higher retention at HCs among men (OR: 1.53, 95% CI: 1.20-1.96). The latter result was mainly driven by a lower proportion of patients LTFU at HCs (OR: 0.68, 95% CI: 0.51-0.93). Conclusions: In rural Lesotho, overall retention in care did not differ significantly between nurse-led HCs and hospitals. However, men seemed to benefit most from starting ART at HCs, as they were more likely to remain in care in these facilities compared to hospitals.