960 resultados para internal rate of return


Relevância:

100.00% 100.00%

Publicador:

Resumo:

Background: The Swedish Maternal Health Care Register (MHCR) is a national quality register that has been collecting pregnancy, delivery, and postpartum data since 1999. A substantial revision of the MHCR resulted in a Web-based version of the register in 2010. Although MHCR provides data for health care services and research, the validity of the MHCR data has not been evaluated. This study investigated degree of coverage and internal validity of specific variables in the MHCR and identified possible systematic errors. Methods: This cross-sectional observational study compared pregnancy and delivery data in medical records with corresponding data in the MHCR. The medical record was considered the gold standard. The medical records from nine Swedish hospitals were selected for data extraction. This study compared data from 878 women registered in both medical records and in the MHCR. To evaluate the quality of the initial data extraction, a second data extraction of 150 medical records was performed. Statistical analyses were performed for degree of coverage, agreement and correlation of data, and sensitivity and specificity. Results: Degree of coverage of specified variables in the MHCR varied from 90.0% to 100%. Identical information in both medical records and the MHCR ranged from 71.4% to 99.7%. For more than half of the investigated variables, 95% or more of the information was identical. Sensitivity and specificity were analysed for binary variables. Probable systematic errors were identified for two variables. Conclusions: When comparing data from medical records and data registered in the MHCR, most variables in the MHCR demonstrated good to very good degree of coverage, agreement, and internal validity. Hence, data from the MHCR may be regarded as reliable for research as well as for evaluating, planning, and decision-making with respect to Swedish maternal health care services.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Purpose: This paper aims to extend and contribute to prior research on the association between company characteristics and choice of capital budgeting methods (CBMs). Design/methodology/approach: A multivariate regression analysis on questionnaire data from 2005 and 2008 is used to study which factors determine the choice of CBMs in Swedish listed companies. Findings: Our results supported hypotheses that Swedish listed companies have become more sophisticated over the years (or at least less unsophisticated) which indicates a closing of the theory-practice gap; that companies with greater leverage used payback more often; and that companies with stricter debt targets and less management ownership employed accounting rate of return more frequent. Moreover, larger companies used CBMs more often. Originality/value: The paper contributes to prior research within this field by being the first Swedish study to examine the association between use of CBMs and as many as twelve independent variables, including changes over time, by using multivariate regression analysis. The results are compared to a US and a continental European study.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

By mixing together inequalities based on cyclical variables, such as unemployment, and on structural variables, such as education, usual measurements of income inequality add objects of a di§erent economic nature. Since jobs are not acquired or lost as fast as education or skills, this aggreagation leads to a loss of relavant economic information. Here I propose a di§erent procedure for the calculation of inequality. The procedure uses economic theory to construct an inequality measure of a long-run character, the calculation of which can be performed, though, with just one set of cross-sectional observations. Technically, the procedure is based on the uniqueness of the invariant distribution of wage o§ers in a job-search model. Workers should be pre-grouped by the distribution of wage o§ers they see, and only between-group inequalities should be considered. This construction incorporates the fact that the average wages of all workers in the same group tend to be equalized by the continuous turnover in the job market.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

As concessões e as Parcerias Público-Privadas (PPP) são mecanismos cada vez mais utilizados pelo setor público para alavancar os investimentos em infraestrutura no país. Para que haja viabilidade econômica das mesmas, as suas taxas internas de retorno (TIR) apresentam-se como variáveis que precisam refletir os riscos e a realidade do negócio. O presente estudo busca analisar as taxas de retorno utilizadas para a modelagem das tarifas-teto do setor de rodovias federais frente às especificidades do seu mercado. Para tal, são seguidas três frentes: a primeira é analisar a metodologia da taxa de retorno utilizada para a modelagem das concessões mais recentes de rodovias; a segunda é estimar uma taxa de retorno a partir de pesquisa bibliográfica; e a terceira é, por meio de dados de rentabilidade de balanços de concessionárias do setor, observar se as taxas de retorno das primeiras concessões foram devidamente calculadas na época. Na dissertação, concluímos que a atual metodologia da taxa de retorno do Tesouro Nacional pode ser aprimorada, principalmente em relação aos parâmetros de grau de alavancagem e capital de terceiros, e observamos que a taxa de retorno tem se aproximado do custo de oportunidade do setor ao longo das últimas etapas de concessão. O estudo visa contribuir para o debate sobre a rentabilidade dos projetos de infraestrutura rodoviária, em meio a um período de intensos investimentos no setor.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Nos últimos anos o governo brasileiro tem adotado a postura de incentivo a projetos de infraestrutura, sendo as concessões rodoviárias um dos principais mecanismos. Muito se discute sobre a melhor forma de remuneração das concessionárias, sem que, ao mesmo tempo, os usuários não tenham um custo elevado e possam usufruir de bons serviçoes prestados.Essa discussão passa, principalmente, por uma análise de risco de tráfego, que hoje é inteiramente alocado as cconcessionárias. A metodologia utilizada nos últimos leilões segue uma exigência de Taxa Interna de Retorno ( TIR ) máxima, pelo Poder Concedente ( ANTT ), em termos reais e um prazo de concessão fixo. A partir de custos e investimentos estimados em determinada concessão, a ANTT define uma tarifa-teto a ser cobrada pela concessionária aos usuários através da TIR máxima exigida no projeto. Esta TIR é calculada com base no custo médio ponderado de capital ( WACC ) de empresas do setor, que tem ações negociadas na BM&F Bovespa, utilizando-se apenas dados domésticos. Neste trabalho é proposto um modelo alternativo, baseado no menor valor presente das receitas ( LPVR - Least Present Value of Revenues ). Neste modelo observamos que o risco de tráfego é bem menor para a concessionária, pois a concessão só se expira quando determinado nível de receitas exigido pela concessionária é atingido. Ou seja, para tal, é necessário um modelo de prazo flexível. Neste mecanismo, entretanto, com menor risco de tráfego, o upside e o downside, em termos de retorno, são menores em comparação com o modelo vigente. Utilizando este modelo, o Poder Concedente pode também definir um vencedor para o leilão ( a concessionária que ofertar o menor valor presente das receitas ) e também se utilizar da proposta de simulação de tráfegos para a definição de um prazo máximo para a concessão, em caso de implementação do mecanismo proposto.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The objective of this study was to evaluate pregnancy rates of recipients of different breed groups (Nellore and crossbreed), as well as the effects of size and type of the corpus luteum (CL) on plasmatic concentrations of progesterone and pregnancy rates of embryo recipients. A total of 152 heifers were synchronized with progesterone implants and on the day of embryo transfer, previously obtained by superovulation and frozen in ethylene glycol, the diameter and type of the corpus luteum (cavitary and compact) was measured and blood was collected for progesterone measurement. The pregnancy rate was 44.1%, with a diameter of corpus luteum higher in recipients that became pregnant (2.03±0.41) compared with non-pregnant ones (1.86±0.34 cm). Plasmatic concentrations of progesterone did not differ between pregnant (1.50±1.05) and non-pregnant (1.31±0.91 ng/mL) animals. The type of corpus luteum did not influence the pregnancy rates. Only Angus and crossbred Marchigiana differ among themselves in pregnancy rates (33.3 and 59.2%, respectively). The pregnancy probability was affected only by CL diameter, but not by P4 plasmatic concentration. Selection of the corpus luteum size at the time of embryo transfer is an important factor to increase pregnancy rates in recipients, and compact and cavitary corpora lutea do not influence the pregnancy rates of bovine embryo recipients. Nellore recipients have pregnancy rates that are satisfactory and comparable to crossbred (Bos taurus × Bos indicus) recipients.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The polyculture among vegetables is an activity that to have good results, needs a proper planning. Although it often requires more labor, has several advantages over monoculture, among them is that polycultures are generally are more productive, provide with productivity of various plant constituents and a more balanced human diet, contribute to economic return, economic and yield stability, social benefits and farmer's direct participation in decision-making. The objective of this study was to evaluate agroeconomic indices of polycultures derived from the combination of two cultivars of lettuce with two cultivars of rocket in two cultures strip-intercropped with carrot cultivar 'Brasilia' through uni-multivariate approaches in semi-arid Brazil. The experimental design used was of randomized complete blocks with five replications and the treatments arranged in a factorial scheme of 2 x 2. The treatments consisted of the combination of two lettuce cultivars (Baba de Verao and Taina) with two rocket cultivars (Cultivada and Folha Larga) in two cultures associated with carrot cv. Brasilia. hi each block were grown plots with two lettuce cultivars and two rocket cultivars, and carrot in sole crop. In each system was determined the lettuce leaf yield, rocket green mass yield and carrot commercial yield. Agrieconomic indices such as operational cost, gross and net income, monetary advantage, rate of return, profit margin, land equivalent ratio and yield efficiency for DEA were used to measure the efficiency of intercropping systems. In the bicropping of lettuce and rocket associated with carrot cv. 'Brasilia', suggests the use of lettuce cultivar 'Taina' combined with rocket cultivars 'Cultivada' or 'Folha Larga'. It was observed significant effect of lettuce cultivars in the evaluation of polycultures of lettuce, carrot and rocket, with strong expression for the lettuce cultivar 'Taina'. Both uni- and multivariate approaches were effective in the discrimination of the best polycultures. (C) 2011 Elsevier Ltd. All rights reserved.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Sonicated mixtures of dimethyldioctadecylammonium chloride (DODAC), egg phosphatidylcholine (PC), dimyristoyl phosphatidylcholine (DMPC), and dipalmitoyl phosphatidylcholine (DPPC) were used to analyze vesicle effects on the rate of decarboxylation of 6-nitrobenzisoxazol-3-carboxylic acid (Nboc). Electron microscopic images of the vesicles were obtained with trehalose, a know cryoprotector. Phase diagrams and phase transitions temperatures of the vesicle bilayers were determined. Nboc decarboxylation rates increased in the presence of vesicles prepared with both phospholipids and DODAC/phospholipid mixtures. Quantitative analysis of vesicular effects was done using pseudophase models. Phospholipids catalyzed up to 140-fold while the maximum catalysis by DODAC/lipid vesicles reached 800-fold. Acceleration depends on alkyl chain length, fatty acid insaturation of the lipids, and the DODAC/phospholipid molar ratio. Catalysis is not related to the liquid crystalline-gel state of the bilayer and may be related to the relative position of Nboc with respect to the interface.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

A superfície interna das bisnagas fabricadas com alumínio não revestido e revestido com resina epóxi, utilizadas para acondicionar cremes, pomadas, géis, etc., foram avaliadas quimicamente e por métodos microbiológicos correlacionados com a aderência de microrganismos. A prova da porosidade e da resistência à remoção da resina foi observada por meio do microscópio eletrônico de varredura (Topcon FM300) e estereoscópio Leica (MZ12) acoplado a Sistema de Digitalização de Imagens. Para avaliar a ação dos microrganismos foram utilizados corpos-de-prova esterilizados (discos de 10mm de diâmetro), imersos em caldo Mueller Hinton (Difco) e colocados em tubos de polipropileno com tampa de rosca (Corning). Foram inoculados tubos com meio de cultura para cada uma das suspensões bacterianas (10(9)UFC/mL) de Streptococcus agalactiae, Staphylococcus aureus, Acinetobacter lwoffii e Candida albicans, incubados a 37°C, sob agitação constante durante 12 dias. O meio de cultura era trocado a cada 3 dias. Após esse período, os corpos-de prova foram removidos, processados e observados em microscópio eletrônico de varredura JEOL-JSM (T330A). A observação por meio do microscopio eletrônico de varredura mostrou a aderência e a formação de biofilme sobre a superfície de alumínio não revestido e revestido com resina epóxi.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

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

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The objective of this study was to evaluate whether seasonality affects human-assisted reproduction treatment outcomes. For this, 1932 patients undergoing intracytoplasmic sperm injection (ICSI) were assigned to a season group according to the day of oocyte retrieval: winter (n = 435), spring (n = 444), summer (n = 469) or autumn (n = 584). Analysis of variance was used to compare the ICSI outcomes. The fertilization rate was increased during the spring (winter: 67.9%, spring: 73.5%, summer: 68.7% and autumn: 69.0%; p < 0.01). In fact, a nearly 50% increase in the fertilization rate during the spring was observed (odds ratio 1.45, confidence interval 1.20-1.75; p < 0.01). The oestradiol concentration per number of oocytes was significantly higher during the spring (winter: 235.8 pg/mL, spring: 282.1 pg/mL, summer: 226.1 pg/mL and autumn: 228.7 pg/mL; p = 0.030). This study demonstrates a seasonal variability in fertilization after ICSI, where fertilization is higher during the spring than at any other time.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Purpose: The aim of this study was to evaluate the success rate of maxillary immediate nonfunctional single-tooth loaded implants used into fresh extraction sites (immediate placement condition) or healed ridge (delayed placement condition).Materials and Methods: Eighty-two dental implants were placed in the maxilla of 64 consecutive patients from Private practice office and from a specialization course in Implantology. Forty-six implants were inserted under immediate placement condition, and 36 were inserted under delayed placement condition. The criteria used to evaluate success rate were those previously described by Albrektsson and Zarb (Int J Prosthodont 1993;6: 95-105), and follow-up period ranged from 18.0 to 39.7 months.Results: Seventy-nine implants fulfilled the success rate criteria (96.3%). Moreover, differences concerning implantation condition were not significant (P = 0.33, Qui-square test): three of the failed implants were from immediate placement group (success rate of 93.5%), and none was from delayed placement group (success rate of 100.0%).Conclusion: In the present sample, no statistically significant differences were detected for immediate nonfunctional single-tooth loaded implants under immediate placement condition in comparison with those inserted under delayed placement condition; both protocols had high success rate in maxillary incisors, canines, and premolars areas.