986 resultados para Non Performing Assets


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The utility of 16s rDNA restriction fragment length polymorphism (RFLP) analysis for the partial genomovar differentiation of Burkholderia cepacia complex bacterium is well documented. We compared the 16s rDNA RFLP signatures for a number of non-fermenting gram negative bacilli (NF GNB) LMG control strains and clinical isolates pertaining to the genera Burkholderia, Pseudomonas, Achromobacter (Alcaligenes), Ralstonia, Stenotrophomonas and Pandoraea. A collection of 24 control strain (LMG) and 25 clinical isolates were included in the study. Using conventional PCR, a 1.2 kbp 16s rDNA fragment was generated for each organism. Following restriction digestion and electrophoresis, each clinical isolate RFLP signature was compared to those of the control strain panel. Nineteen different RFLP signatures were detected from the 28 control strains included in the study. TwentyoneyTwenty- five of the clinical isolates could be classified by RFLP analysis into a single genus and species when compared to the patterns produced by the control strain panel. Four clinical B. pseudomallei isolates produced RFLP signatures which were indistinguishable from B. cepacia genomovars I, III and VIII. The identity of these four isolates were confirmed using B. pseudomallei specific PCR. 16s rDNA RFLP analysis can be a useful identification strategy when applied to NF GNB, particularly for those which exhibit colistin sulfate resistance. The use of this molecular based methodology has proved very useful in the setting of a CF referral laboratory particularly when utilised in conjunction with B. cepacia complex and genomovar specific PCR techniques. Species specific PCR or sequence analysis should be considered for selected isolates; especially where discrepancies between epidemiology, phenotypic and genotypic characteristics occur.

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This paper is concerned with methods for refinement of specifications written using a combination of Object-Z and CSP. Such a combination has proved to be a suitable vehicle for specifying complex systems which involve state and behaviour, and several proposals exist for integrating these two languages. The basis of the integration in this paper is a semantics of Object-Z classes identical to CSP processes. This allows classes specified in Object-Z to be combined using CSP operators. It has been shown that this semantic model allows state-based refinement relations to be used on the Object-Z components in an integrated Object-Z/CSP specification. However, the current refinement methodology does not allow the structure of a specification to be changed in a refinement, whereas a full methodology would, for example, allow concurrency to be introduced during the development life-cycle. In this paper, we tackle these concerns and discuss refinements of specifications written using Object-Z and CSP where we change the structure of the specification when performing the refinement. In particular, we develop a set of structural simulation rules which allow single components to be refined to more complex specifications involving CSP operators. The soundness of these rules is verified against the common semantic model and they are illustrated via a number of examples.

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One perpetual concern among Indigenous Australian peoples is authenticity of voice. Who has the right to speak for, and to make representations about, the knowledges and cultures of Indigenous Australian peoples? Whose voice is more authentic, and what happens to these ways of knowing when they make the journey into mainstream Western academic classrooms? In this paper, I examine these questions within the politics of “doing” Indigenous Australian studies by focusing on my own experiences as a lecturer in the Aboriginal and Torres Strait Islander Studies Unit at the University of Queensland. My findings suggest that representation is a matter of problematizing positionality and, from a pedagogical standpoint, being aware of, and willing to address, the ways in which power, authority, and voice are performed and negotiated as teachers and learners of Indigenous Australian studies.

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In this paper, we revisit the surface mass excess in adsorption studies and investigate the role of the volume of the adsorbed phase and its density in the analysis of supercritical gas adsorption in non-porous as well as microporous solids. For many supercritical fluids tested (krypton, argon, nitrogen, methane) on many different carbonaceous solids, it is found that the volume of the adsorbed phase is confined mostly to a geometrical volume having a thickness of up to a few molecular diameters. At high pressure the adsorbed phase density is also found to be very close to but never equal or greater than the liquid phase density. (C) 2003 Elsevier Science Ltd. All rights reserved.

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O texto apresenta as oito experi??ncias vencedoras do 1o Pr??mio Excel??ncia em Gest??o P??blica do Estado de Minas Gerais, realizado em 2006, procurando destacar suas diferen??as e semelhan??as. Tem como par??metro de refer??ncia os principais temas do movimento internacional te??rico e pr??tico de renova????o da administra????o p??blica conhecido como Gest??o P??blica: descentraliza????o e horizontaliza????o de estruturas, foco no usu??rio-cidad??o, maior participa????o e responsabiliza????o de agentes p??blicos, formas de controle n??o-hier??rquico, uso adequado dos recursos p??blicos. Para concluir, comenta o potencial de concursos que valorizam a excel??ncia no setor p??blico para permitir a inova????o, promover a a????o e n??o o imobilismo, desenvolver o campo de conhecimento da administra????o p??blica, valorizar os servidores p??blicos e colocar o tema da melhoria da gest??o p??blica na agenda de mudan??as da sociedade e dos governos.

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A Reserva Biológica de Duas Bocas (2.190 ha) é um dos maiores remanescentes de Mata Atlântica do Estado do Espírito Santo, Sudeste do Brasil. Nós amostramos tetrápodes não voadores nessa área entre maio de 2007 e abril de 2008, utilizando armadilhas de queda, armadilhas de isca, armadilhas fotográficas e buscas oportunísticas diurnas e noturnas. Além disso, nós compilamos registros de vertebrados não voadores ocorrentes nesta área disponíveis na literatura e através de espécimes em museus. Nós documentamos 52 espécies de anfíbios, 24 espécies de répteis não voadores e 39 espécies de mamíferos não voadores. Do total de 115 espécies, 47 configuram novos registros para a área e seis outras espécies tiveram sua distribuição geográfica ampliada com os resultados do presente estudo. Além disso, apresentamos o registro de predação da perereca Hypsiboas faber pela serpente Chironius bicarinatus. Cinco das espécies registradas são listadas como ameaçadas no Estado do Espírito Santo e muitas outras possuem estado de conservação incerto. A Reserva Biológica de Duas Bocas é um importante refúgio de vida selvagem, principalmente quando consideramos a expansão de áreas urbanas no seu entorno.

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Larvae of the genus Spodoptera spp. are highly polyphagous and can cause economical losses in several agricultural crops. Given their growing importance in the tomato crop, especially for industry, this work aimed to evaluate the feeding non-preference by larvae of Spodoptera frugiperda (J. E. Smith, 1797) and Spodoptera eridania (Cramer, 1782) on tomato genotypes and classify them by the levels of resistance. The commercial cultivar Santa Clara was set as the susceptible standard and line PI 134417 as the resistant standard to evaluate the lines PI 134418, PI 126931, LA 462 and LA 716. Feeding non-preference tests were performed under non-choice and free-choice conditions to evaluate the genotype attractiveness to larvae at predetermined times after their release, as well as the leaf area consumed. Overall, the genotypes LA 716 and PI 126931 were the least attractive to S. frugiperda, whereas Santa Clara was the most attractive and consumed. For S. eridania, the genotypes PI 126931, LA 462, LA 716 and PI 134418 were the least preferred for feeding, and Santa Clara and PI 134417 were the most attractive and consumed. The genotypes LA 716 and PI 126931 are moderately resistant to S. frugiperda and S. eridania; PI 134418 and LA 462 are moderately resistant to S. eridania; PI 134417 is susceptible to S. frugiperda and S. eridania; and Santa Clara is highly susceptible to both S. frugiperda and S. eridania.

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The purpose of this paper is to analyse, firstly, to what extent intangible assets in the consolidated accounts of seven Portuguese banks and seven Spanish banks between 2006 and 2009 are disclosed and, secondly, to analyse what the most influential factors are in the above mentioned disclosure. In order to do this, before reviewing the existing literature and on the basis of other studies on this topic, a disclosure index has been created based on the requirements related to the intangible assets as stated in IAS 38. Then, two statistical analyses have been made: a univariate one for each of the explanatory variables and a multivariate one, in which all variables have been analysed. Both analyses led to the conclusion that the disclosure index of intangible assets is 0.96, where the bank dimension and the internationalization degree are the variables that are considered explanatory of the variation of the disclosure index in the regression analysis.

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Este trabalho tem por objetivos analisar o disposto no POCAL (1999) e na NICSP nº 17 do IPSASB (2006c) quanto ao reconhecimento dos heritage assets. Do estudo efetuado, concluímos que o POCAL (1999), não apresenta os requisitos para o reconhecimento dos ativos, e mais especificamente dos heritage assets; todavia, consagra uma conta específica para o reconhecimento deste tipo de ativos. A NICSP nº 17 (IPSASB, 2006c), por sua vez, não obriga ao reconhecimento deste tipo de ativos mas refere que, se a entidade os reconhecer, deve observar os requisitos para o reconhecimento dos ativos fixos tangíveis mencionados nessa norma.

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Este trabalho tem por objetivos analisar o disposto no POCAL (1999), na NICSP nº 17 do IPSASB (2006c), e na opinião de diversos autores, quanto ao reconhecimento dos heritage assets; bem como, verificar se poderão existir problemas inerentes ao reconhecimento dos heritage assets, na sub-região Minho-Lima, ultrapassáveis com a adoção das NICSP em Portugal. Do estudo efetuado, concluímos que o POCAL (1999) não apresenta os requisitos para o reconhecimento dos ativos. A NICSP nº 17 (IPSASB, 2006c) refere que, se a entidade reconhecer esses elementos como ativos, deve observar os requisitos para o reconhecimento dos ativos fixos tangíveis mencionados nessa norma. Atendendo também a que alguns dos municípios portugueses sentem dificuldades no reconhecimento dos heritage assets, concluímos que adotar um novo Sistema de Normalização Contabilística aplicável à Administração Pública (SNC-AP), assente nas NICSP, poderá ser a solução para ultrapassar tais dificuldades e garantir alguma comparabilidade da informação.