Desenvolvimentos estimados de custo amortizado e imparidade, segundo SNCRF - caso prático

O tema do Trabalho de Fim de Curso - “Desenvolvimentos Estimados de Custo Amortizado e Imparidade segundo SNCRF”, insere-se no âmbito da conclusão da Licenciatura em Contabilidade e Administração – Ramo Administração e Controlo Financeiro ministrada pelo ISCEE – Instituto Superior de Ciências Económicas e Empresariais. O trabalho ora apresentado, espelha uma análise sumária das normas internacionais e do novo normativo nacional no que diz respeito aos instrumentos financeiros com foco em tratamento contabilístico dado pelo método de custo amortizado e reconhecimento de perda por imparidade. Foi preparado com base em consulta de bibliografia especializada e normativos estabelecidos no país, pois permitirá ter acesso tanto a conteúdos teóricos como práticos o que implica um estudo mais abrangente de todos os recursos disponíveis. O desenvolvimento da temática foi orientado numa primeira etapa através de pesquisa necessária a construção do referencial teórico centrado por um lado na evolução teórica das normas internacionais sobre os instrumentos financeiros e consequentemente o tratamento dado pela nossa norma. Na segunda etapa, os casos práticos apresentam os principais casos de contabilização dos instrumentos financeiros utilizando o método de custo amortizado, e reconhecimento de imparidade de acordo com o SNCRF, e a conclusão que se chegou é que o custo amortizado implica a utilização do método de taxa de juro efectiva menos qualquer perda por imparidade, sendo que o método de taxa de juro efectiva distribui os pagamentos e recebimentos dos juros ao longo do período do instrumento financeiro aplicando a taxa de juro efectiva ao valor a transportar do activo ou de passivo de cada período, e uma entidade que usa o método de custo amortizado reconhece os activos financeiros e passivos financeiros pelo seu valor líquido no balanço, e à data de cada relato financeiro deve avaliar a imparidade de todos os activos financeiros e reconhecer perdas por imparidade, visto que, a imparidade representa uma redução no valor de um activo financeiro ou seja reflecte a depreciação (perda permanente) do valor de um activo financeiro e verifica quando a quantia recuperável for superior ao seu valor contabilístico.

The concept of instability: a French perspective on the concept of ADHD.

Historical references to the emergence of the current concept of ADHD typically cite descriptions from medical textbooks by Weikard (1775) and Crichton (An inquiry into the nature and origin of mental derangement: Comprehending a concise system of the physiology and pathology of the human mind and a history of the passion and their affects. Cardell Jr and Davies, Londres, 1798) on attention disorders, poems of Hoffman on hyperactive and impulsive behaviors (Der Struwwelpeter. Frankfurt am Main, Literarische Anstalt, 1843), as well as the work of Still (Lancet 1:1008-1012, 1077-1082, 1163-1168, 1902a, Lancet 159(4102):1008-1013, 1902b, Lancet 159(4103):1077-1082, 1902c, Lancet 159(4104):1163-1168, 1902d) on impulsive behaviors and defective moral regulation of behavior. The notion of "instability" developed by French physicians between 1887 and 1910 is rarely mentioned and often ignored. Writings from this period show that in France, the emergence of the concept of ADHD according to modern terminology comes from the notion of "mental instability" introduced in the 1890s under the leadership of Désiré-Magloire Bourneville at the Hospital Bicêtre in Paris, based on his observations of children and adolescents who had been labeled "abnormal" and placed in medical and educational institutions. In the early twentieth century, elaborating on the observations of Bourneville, Jean Phillipe and Georges Paul-Boncour showed the presence of a subgroup of "unstable" children who suffered from a disease entity in its own right within the population of "abnormal" schoolchildren (the terminology of the time). This new pathological entity included symptoms of hyperactivity, impulsivity and inattention, corresponding to today's classic triad of ADHD symptoms. While noting the lack of behavioral inhibition, clinical descriptions of Bourneville, Philip and Paul-Boncour also considered the notion of "moral disorder" which at that time played an important role in psychopathology. This resulted in some degree of confusion between impulsive symptoms and major behavioral disturbances often associated with ADHD.

Creative accounting: Some ethical issues of macro- and micro-manipulation

This paper examines two principal categories of manipulative behaviour. The term'macro-manipulation' is used to describe the lobbying of regulators to persuadethem to produce regulation that is more favourable to the interests of preparers.'Micro-manipulation' describes the management of accounting figures to produce abiased view at the entity level. Both categories of manipulation can be viewed asattempts at creativity by financial statement preparers. The paper analyses twocases of manipulation which are considered in an ethical context. The paperconcludes that the manipulations described in it can be regarded as morallyreprehensible. They are not fair to users, they involve an unjust exercise ofpower, and they tend to weaken the authority of accounting regulators.

Genetic heterogeneity of the Coppock-like cataract: a mutation in CRYBB2 on chromosome 22q11.2.

PURPOSE: To identify the genetic defect for the Coppock-like cataract (CCL) affecting a Swiss family, which defect was unlinked to the chromosome 2q33-35 CCL locus. METHODS: A large family was characterized for linkage analysis by slit lamp examination or by the review of drawings made before cataract extraction. The affection status was attributed before genotyping, and the genotyping was masked to the affection status. Two-point and multipoint linkage analyses were performed using the MLINK and the LINKMAP components of the LINKAGE program package (ver. 5.1), respectively. Mutational analysis of candidate genes was performed by a combination of direct cycle sequencing and an amplification refractory mutation system assay. RESULTS: Ten individuals were affected with the CCL phenotype. The disease was autosomal dominant and appeared to be fully penetrant. A new CCL locus was identified on chromosome 22q11.2 within a 11.67-cM interval (maximum lod score [Zmax] = 4.14; theta = 0). Mutational analysis of the CRYBB2 candidate gene identified a disease-causing mutation in exon 6. This sequence change was identical with that previously described to be associated with the cerulean cataract, a clinically distinct entity. CONCLUSIONS: The CCL phenotype is genetically heterogeneous with a second gene on chromosome 22q11.2, CRYBB2. The CCL and the cerulean cataract are two distinct clinical entities associated with the same genetic defect. This work provides evidence for a modifier factor that influences cataract formation and that remains to be identified.

A Gestão da Formação na Sucursal da Mundiserviços em Cabo Verde

O presente Relatório de Estágio insere-se no âmbito da Unidade Curricular de Estágio, realizado na empresa MundiServiços, Consultoria de Gestão e Formação, Sucursal de Cabo Verde, conducente ao grau de Mestre em Ciências da Educação com especialização na área de Formação de Adultos. A Sucursal da MundiServiços em Cabo Verde centra a sua intervenção no mercado cabo-verdiano essencialmente em dois eixos: Consultoria na área de Gestão de Recursos Humanos e Formação Profissional. O meu Projecto de Estágio tem a sua incidência na área da Formação Profissional e visa responder a uma solicitação da ARFA - Agência de Regulação e Supervisão de Produtos Farmacêuticos e Alimentares - organização cliente da MundiServiços em Cabo Verde. Neste contexto, o Projecto de Estágio tem como finalidade a realização de um Estudo de Diagnóstico de Necessidades de Formação e a Elaboração de um Plano Estratégico de Formação que possa satisfazer as necessidades organizacionais, profissionais e pessoais da Agência e dos seus trabalhadores. Este trabalho enquadra-se numa medida estratégica da entidade, que passa pelo desenvolvimento de competências chave dos seus recursos humanos, como forma de responder a novos desafios estratégicos e organizacionais e de aumentar a motivação e satisfação interna dos seus trabalhadores. De acordo com os objectivos pré-estabelecidos para a execução deste estudo, tentou-se combinar as metodologias qualitativa e quantitativa, com recurso a diferentes técnicas de recolha, análise e tratamento de dados, com a principal finalidade de obter informações que permitam responder, de forma efectiva, à solicitação da agência, transformando as necessidades formativas dos trabalhadores em potencialidades.

Bridging the Accountability Gap: Rights for New Entities in the Information Society?

Technological developments in the information society bring new challenges, both to the applicability and to the enforceability of the law. One major challenge is posed by new entities such as pseudonyms, avatars, and software agents that operate at an increasing distance from the physical persons "behind" them (the "principal"). In case of accidents or misbehavior, current laws require that the physical or legal principal behind the entity be found so that she can be held to account. This may be problematic if the linkability of the principal and the operating entity is questionable. In light of the ongoing developments in electronic agents, there is sufficient reason to conduct a review of the literature in order to more closely examine arguments for and against legal personhood for some nonhuman acting entities. This article also includes a discussion of alternative approaches to solving the "accountability gap."

The Value of Private Information within Evolving Groups

This note offers an analytical framework aimed at explaining how individual agents purposefully act with the goal of managing the value of their information sets. Agents undertake a process of private accumulation of information, which takes into account the non-rival nature of this peculiar entity. Non rivalry introduces an externality that might trigger long-term endogenous fluctuations. The dynamics of interaction, namely the possibility of entering or exiting the group to which the individuals belong, wil l determine time trajectories for the information flows that are unique for the specific conditions of interaction that are being considered at a given momentEste artigo apresenta uma estrutura analítica que tem por objetivo explicar como é que os agentes individuais atuam, de modo intencional, com o propósito de gerir o valor da informação que detêm. Os agentes prosseguem um processo de acumulação privada de informação, o qual toma em consideração a natureza não rival desta entidade que detém características específicas. A não rivalidade introduz uma externalidade que pode despoletar flutuações endógenas de longo prazo. A dinâmica de interação, nomeadamente a possibilidade de entrar ou sair do grupo a que os indivíduos pertencem, vai determinar a formação de trajetórias no tempo para os fluxos de informação, as quais são únicas para as condições particulares de interação que estão a ser consideradas num determinado momento.

Prise en charge des séminomes sécrétants de l'hormone chorionique gonadotrope [Management of chorionic gonadotropin-producing seminoma.]

INTRODUCTION: The human chorionic gonadotropin (HCG)-producing seminoma is an uncommon entity and belongs to the overall category of pure seminoma. METHOD: The literature search was conducted on Medline(®) using the words: seminoma, human chorionic gonadotropin, HCG combined with radiotherapy, chemotherapy, surveillance, management and prognosis. We extended our search of similar references by related articles function, reading the bibliography of identified articles and publications available on Medline(®) from the same authors. This research was limited to English or French publications. Articles were eligible if they were randomized trials, prospective, retrospective or systematic reviews of the literature. RESULTS: Few articles were found on this subject. We selected the most relevant series while summarizing various parameters (epidemiological, clinical, therapeutic and prognostic). CONCLUSIONS: Clinical presentation, behaviour and work-up for HCG-producing seminoma should be the same as for non-secreting seminoma. HCG-producing seminoma tumours are not more resistant to radiation therapy or chemotherapy than non-secreting seminoma tumours. Radiotherapy remains an excellent option in stage I and IIA disease with chemotherapy as an alternative; overall prognosis is excellent. Surveillance in early stage HCG-producing seminoma is followed by a higher relapse than in early stage non-secreting seminoma.

Portal web d'avaluació escolar

Aquest projecte tracta d'establir un canal més de comunicació entre docents i professors per tal de facilitar el seguiment i la progressió dels alumnes en l'àmbit acadèmic. Per aconseguir-ho es proposa dissenyar un portal web on pares i professors puguin consultar les avaluacions i demanar reunions de seguiment.

Transport Outbound Planner : Aplicació WPF per a la planificació de camions

Memòria del TFC de .NET en que s'ha desenvolupat una aplicació d'escriptori Windows per a la planificació i gestió de la càrrega de camions d'una empresa de logística.

SIGCAT : Sistema d'Informació Geogràfica de Catalunya

Aplicació WPF desenvolupada en Framework .NET 4.5 que fa ús de serveis de domini de WCF amb Entity Framework i el client SIG de ArcGIS.

Mastectomy, body deconstruction, and impact on identity: a qualitative study.

Objectives This qualitative study aims at understanding the consequences of body deconstruction through mastectomy on corporality and identity in women with breast cancer. Design Nineteen women were contacted through the hospital. All had to undergo mastectomy. Some were offered immediate breast reconstruction, others, because of cancer treatments, had no planned reconstruction. A qualitative reflexive methodological background was chosen. Method Women were invited to participate in three semi-structured interviews, one shortly before or after mastectomy, and the other interviews later in their illness courses, after surgery. All interviews were transcribed verbatim. Thematic analysis was performed. The analysis of the first interview of each woman is presented in this article. Results Mastectomy provokes a painful experience of body deconstruction. Even when immediate reconstruction is proposed, contrasted feelings and dissonance are expressed when comparing the former healthy body to the present challenged body entity. Body transformations are accompanied with experiences of mutilation, strangeness, and modify the physical, emotional social, symbolic and relational dimensions of the woman's gendered identity. Although the opportunity of breast reconstruction is seen as a possible recovery of a lost physical symmetry and body integrity, grieving the past body and integrating a new corporality leads to a painful identity crisis. Conclusion With mastectomy, the roots of the woman's identity are challenged, leading to a re-evaluation of her existential values. The consequences of mastectomy transform the woman's corporality and embodiment, and question her identity. Psychological support is discussed in the perspective of our results.

Estudi i guia docent per a modelatge i simulació de sistemes mitjançant l'entron ARENA

Aquest projecte es basa en el modelatge i simulació de sistemes utilitzant un simulador digital, i pretén ser una guia docent com a eina d’ajuda per a una assignatura que, a priori, s’impartirà a la Universitat de Vic. La simulació és una tècnica que permet representar el comportament de processos (físics, productius, de serveis, etc.) sense necessitat d’accedir al sistema real. Per analitzar, estudiar i millorar el comportament d’un sistema mitjançant la tècnica de la simulació digital és necessari primer desenvolupar un model conceptual que descrigui les variables d’interès, i després implementar-lo en un simulador per poder analitzar els resultats. ARENA és el software de simulació que s’estudia en aquest projecte i es presenta com una eina que permet la descripció complerta de l’experiència que una entitat desenvolupa a l’interior del sistema mentre flueix a través d’aquest. En concret s’utilitza la versió ARENA 10.0. Pel que fa a l’estructura del projecte, primerament s’introdueixen conceptes teòrics referents a la simulació, així com avantatges i inconvenients i els camps d’aplicació de la simulació. Seguidament i ja centrats en l’Arena, s’analitza un exemple senzill per començar-ne a veure el funcionament. Posteriorment, es van estudiant varis exemples amb complexitat progressiva. Aquests exemples es desenvolupen pas a pas de manera que es puguin anar provant amb el simulador. En el transcurs del projecte es van estudiant les eines de l’Arena i les seves possibilitats, així com els resultats obtinguts i les interpretacions d’aquests. Aquest projecte pretén, doncs, donar conceptes introductoris en el camp de la simulació en general, i, en particular, descriure eines bàsiques sobre el funcionament de l’Arena.

Immunohistochemical and flow cytometric analysis of long-term label-retaining cells in the adult heart.

Cardiac-resident stem/progenitor cells have been identified based on expression of stem cell-associated antigens. However, no single surface marker allows to identify a definite cardiac stem/progenitor cell entity. Hence, functional stem cell markers have been extensively searched for. In homeostatic systems, stem cells divide infrequently and therefore retain DNA labels such as 5-bromo-2'-deoxyuridine, which are diluted with division. We used this method to analyze long-term label-retaining cells in the mouse heart after 14 days of 5-bromo-2'-deoxyuridine administration. Labeled cells were detected using immunohistochemical and flow-cytometric methods after varying chasing periods up to 12 months. Using mathematical models, the observed label dilution could consistently be described in the context of a 2-population model, whereby a population of rapidly dividing cells accounted for an accelerated early decline, and a population of slowly dividing cells accounted for decelerated dilution on longer time scales. Label-retaining cells were preferentially localized in the atria and apical region and stained negative for markers of the major cell lineages present in the heart. Most cells with long-term label-retention expressed stem cell antigen-1 (Sca-1). Sca-1(+)CD31(-) cells formed cell aggregates in culture, out of which lineage-negative (Lin(-))Sca-1(+)CD31(-) cells emerged, which could be cultured for many passages. These cells formed cardiospheres and showed differentiation potential into mesenchymal cell lineages. When cultured in cardiomyogenic differentiation medium, they expressed cardiac-specific genes. In conclusion, recognition of slow-cycling cells provides functional evidence of stem/progenitor cells in the heart. Lin(-)Sca-1(+)CD31(-) cardiac-derived progenitors have a potential for differentiation into cardiomyogenic and mesenchymal cell lineages.

Clinical, molecular, and prognostic significance of WHO type inv(3)(q21q26.2)/t(3;3)(q21;q26.2) and various other 3q abnormalities in acute myeloid leukemia.

PURPOSE: Acute myeloid leukemia (AML) with inv(3)(q21q26.2)/t(3;3)(q21;q26.2) [inv(3)/t(3;3)] is recognized as a distinctive entity in the WHO classification. Risk assignment and clinical and genetic characterization of AML with chromosome 3q abnormalities other than inv(3)/t(3;3) remain largely unresolved. PATIENTS AND METHODS: Cytogenetics, molecular genetics, therapy response, and outcome analysis were performed in 6,515 newly diagnosed adult AML patients. Patients were treated on Dutch-Belgian Hemato-Oncology Cooperative Group/Swiss Group for Clinical Cancer Research (HOVON/SAKK; n = 3,501) and German-Austrian Acute Myeloid Leukemia Study Group (AMLSG; n = 3,014) protocols. EVI1 and MDS1/EVI1 expression was determined by real-time quantitative polymerase chain reaction. RESULTS: 3q abnormalities were detected in 4.4% of AML patients (288 of 6,515). Four distinct groups were defined: A: inv(3)/t(3;3), 32%; B: balanced t(3q26), 18%; C: balanced t(3q21), 7%; and D: other 3q abnormalities, 43%. Monosomy 7 was the most common additional aberration in groups (A), 66%; (B), 31%; and (D), 37%. N-RAS mutations and dissociate EVI1 versus MDS1/EVI1 overexpression were associated with inv(3)/t(3;3). Patients with inv(3)/t(3;3) and balanced t(3q21) at diagnosis presented with higher WBC and platelet counts. In multivariable analysis, only inv(3)/t(3;3), but not t(3q26) and t(3q21), predicted reduced relapse-free survival (hazard ratio [HR], 1.99; P < .001) and overall survival (HR, 1.4; P = .006). This adverse prognostic impact of inv(3)/t(3;3) was enhanced by additional monosomy 7. Group D 3q aberrant AML also had a poor outcome related to the coexistence of complex and/or monosomal karyotypes and cryptic inv(3)/t(3;3). CONCLUSION: Various categories of 3q abnormalities in AML can be distinguished according to their clinical, hematologic, and genetic features. AML with inv(3)/t(3;3) represents a distinctive subgroup with unfavorable prognosis.