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”.

Umbelliferone induces changes in the structure and pharmacological activities of Bn IV, a phospholipase A(2) isoform isolated from Bothrops neuwiedi

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Postoperative analgesic effects of epidural administration of neostigmine alone or in combination with morphine in ovariohysterectomized dogs

Objective-To evaluate analgesic effects of epidurally administered neostigmine alone or in combination with morphine in dogs after ovariohysterectomy.Animals-40 healthy bitches.Procedures-After acepromazine premedication, anesthesia was induced. Dogs randomly received 1 of the following 4 epidural treatments 30 minutes before ovariohysterectomy (n = 10/group): saline (0.9% NaCl) solution (control), morphine (0.1 mg/kg), neostigmine (10 pg/kg), or morphine-neostigmine (0.1 mg/kg and 10 pg/kg, respectively). Analgesia was assessed for 24 hours after surgery by use of a visual analogue.scale (VAS; scale of 0 to 10) or numeric descriptive scale (NDS; scale of 0 to 24) and by the need for supplemental analgesia (morphine [0.5 mg/kg, IM] administered when VAS was >= 4 or NDS was >= 8).Results-Significantly more control dogs (n = 8) received supplemental analgesia, compared with the number of neostigmine-treated dogs (1); no dogs in the remaining groups received supplemental analgesia. Compared with values for the control dogs, the NDS scores were lower for morphine-neostigmine-treated dogs (from 2 to 6 hours and at 12 hours) and for morphine-treated dogs (all time points). The NDS scores were lower for morphine-treated dogs at 3, 12, and 24 hours, compared with values for neostigmine-treated dogs. The VAS was less sensitive than the NDS for detecting differences among groups.Conclusions and Clinical Relevance-Epidurally administered neostigmine reduced the use of supplemental analgesia after ovariohysterectorny in dogs. However, analgesic effects were less pronounced than for epidurally administered morphine or morphine-neostigmine. Adding neostigmine to epidurally administered morphine did not potentiate opioid-induced analgesia.

Early echocardiographic predictors of increased left ventricular end-diastolic pressure three months after myocardial infarction in rats

Background: The objective of this study was to determine the early echocardiographic predictors of elevated left ventricular end-diastolic pressure (LVEDP) after a long follow-up period in the infarcted rat model.Material/Methods: Five days and three months after surgery, sham and infarcted animals were subjected to transthoracic echocardiography. Regression analysis and receiver-operating characteristic (ROC) curve were performed for predicting increased LVEDP 3 months after MI.Results: Among all of the variables, assessed 5 days after myocardial infarction, infarct size (OR: 0.760; CI 95% 0.563-0.900; p=0.005), end-systolic area (ESA) (OR: 0.761; Cl 95% 0.564-0.900; p=0.008), fractional area change (FAC) (OR: 0.771; CI 95% 0.574-0.907; p=0.003), and posterior wall-shortening velocity (PWSV) (OR: 0.703; CI 95% 0.502-0.860; p=0.048) were predictors of increased LVEDP. The LVEDP was 3.6 +/- 1.8 mmHg in the control group and 9.4 +/- 7.8 mmHg among the infarcted animals (p=0.007). Considering the critical value of predictor variables in inducing cardiac dysfunction, the cut-off value was 35% for infarct size, 0.33 cm(2) for ESA, 40% for FAC, and 26 mm/s for PWSV.Conclusions: Infarct size, FAC, ESA, and PWSV, assessed five days after myocardial infarction, can be used to estimate an increased LVEDP three months following the coronary occlusion.

LaRbp38: A Leishmania amazonensis protein that binds nuclear and kinetoplast DNAs

Leishmania amazonensis causes a wide spectrum of leishmaniasis. There are no vaccines or adequate treatment for leishmaniasis, therefore there is considerable interest in the identification of new targets for anti-leishmania drugs. The central role of telomere-binding proteins in cell maintenance makes these proteins potential targets for new drugs. In this work, we used a combination of purification chromatographies to screen L. amazonensis proteins for molecules capable of binding double-stranded telomeric DNA. This approach resulted in the purification of a 38 kDa polypeptide that was identified by mass spectrometry as Rbp38, a trypanosomatid protein previously shown to stabilize mitochondrial RNA and to associate with nuclear and kinetoplast DNAs. Western blotting and supershift assays confirmed the identity of the protein as LaRbp38. Competition and chromatin immunoprecipitation assays confirmed that LaRbp38 interacted with kinetoplast and nuclear DNAs in vivo and suggested that LaRbp38 may have dual cellular localization and more than one function. (C) 2007 Elsevier B.V. All rights reserved.

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.

CARISPLAN Abstracts: 07-001

Contiene resumenes bibliograficos de documentos sobre planificacion y desarrollo en el Caribe, recogidos y procesados en el marco del Sistema de Informacion del Caribe.

Modelação das fibras musculares e efeitos na composição corporal de ratos submetidos a diferentes protocolos de treinamento físico

Pós-graduação em Fisioterapia - FCT

Estudo das alterações celulares sugestivas de malignidade no líquen plano bucal

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Espanhol-língua estrangeira para brasileiros: políticas de difusão e formação de professores no Estado de São Paulo

Pós-graduação em Educação - FFC