Divulgação de informação sobre Ativos Intangíveis,

Este estudo teve como objetivo analisar o nível de divulgação sobre Ativos Intangíveis, Concentrações de Atividades Empresariais e Goodwill nas contas consolidadas e os seus fatores explicativos. Nesse sentido, foram analisados os Relatórios & Contas das empresas cotadas na Euronext Lisbon, relativos ao exercício de 2010 e retirada a informação necessária à elaboração de um Índice de Divulgação de Informação, que permitisse medir o nível de divulgação de cada empresa nesta área, tendo como base o normativo contabilístico existente. Como forma de analisar a associação existente entre o índice de divulgação de informação criado e os seus potenciais fatores determinantes, foram efetuados diversos testes às hipóteses formuladas como explicativas do grau de divulgação. Os resultados da análise univariada apontam como variáveis explicativas o tamanho da empresa, a rendibilidade, o setor de atividade e a concentração acionista sendo que, apenas estas duas últimas apresentam uma relação negativa com o índice de divulgação. A análise multivariada determinou, como fatores explicativos, o tamanho, o setor de atividade, o endividamento e a qualidade da empresa de auditoria. Apenas o tamanho da empresa apresenta uma associação positiva com a divulgação, validando a hipótese formulada de que o nível de informação divulgada sobre Ativos Intangíveis, Concentrações de Atividades Empresariais e Goodwill é maior nas empresas de maior tamanho. As restantes variáveis explicativas apresentam uma relação negativa com o índice de divulgação de informação.

Automatização de testes de software no âmbito da certificação de software para aplicações de engenharia civil

Testar software é uma das atividades que faz parte do desenvolvimento de software, e tem como objetivo apresentar evidências de confiabilidade contribuindo para uma maior qualidade do software. Esta atividade consome uma parte significativa do esforço de um projeto de desenvolvimento de software, sempre com o objetivo de encontrar erros antes da fase de manutenção, pois o custo de correção nesta fase pode ser até 100 vezes superior ao custo de correção na fase de conceção. Para auferir mais qualidade ao software, este pode ser certificado por uma norma de qualidade. As normas fornecem processos consistentes, rigorosos e uniformes para o desenvolvimento de software sempre com o objetivo de garantir qualidade ao software. As normas têm um papel importante na definição dos requisitos de teste, casos de teste e relatórios de teste que contemplam a atividade de testes permitindo elaborar um plano de testes mais rigoroso. Como o processo de testes é complexo no desenvolvimento de software, as ferramentas de automatização de testes de software permitem reduzir tempo, recursos e consequentemente os custos para a organização. A automatização deverá ser capaz de produzir os mesmos resultados obtidos através de um processo de testes manual, evidenciando sempre o resultado do teste. Deve também permitir a realização de testes sistemáticos e paralelos em diferentes ambientes de teste, sem o aumento do tempo e de recursos humanos. Nesta dissertação pretende-se desenvolver uma abordagem automatizada com o software Sikuli para a realização de testes seguindo a norma ISO/IEC 25051 para certificação de software. Depois da criação da abordagem e a respetiva criação de testes, é necessário validar a capacidade desta abordagem em comparação com uma abordagem de testes manuais.

Testes de parentesco utilizando polimorfismos de nucleotídeo único em dados simulados

2015

Proposta de validação de testes de biopesticidas e biorremediadores em mamíferos.

2008

Dos conceitos de morte aos critérios para o diagnóstico de morte encefálica

The authors present considerations about death and brain death concepts, as well the legal aspects for its diagnosis in Brazil. They also present the UNICAMP Protocol for the Diagnosis of Brain Death, revised and according with the current law, with standard techniques for the diagnostic exam. They emphasize the importance of a mature ethical position for this frequent and challenging situation.

Transtorno do déficit de atenção e hiperatividade: proposta de avaliação neuropsicológica para diagnóstico

Attention deficit hyperactivity disorder (ADHD) is characterized by a persistent pattern of inattention and/or hyperactivity/impulsivity. The aim of this research was to contribute more precisely to the diagnosis of ADHD, to propose a battery of neuropsychological assessment and to analyze the contribution of each test. We studied 10 matched pairs of children with ADHD and normal controls (7 to 11 years). Inclusion criteria were: presence of ADHD typical behavior, positive diagnosis of ADHD based on DSM-IV, normal IQ, normal neurological examination and parental consent. We used extensive neuropsychological battery. The results showed differential sensitivity for detection of attentional problems in children with ADHD, although most tests did not reach statistical significance. The item, errors, of WCST revealed statistically significant difference between the two groups: ADHD performance was inferior to controls . In conclusion the neuropsychological assessment battery used in this research contributed to the diagnosis of ADHD.

Heterogeneidade do desempenho de alunos da Unicamp, do ingresso à conclusão

The aim of this work is to propose a methodology to evaluate the performance of students at Unicamp [São Paulo State University at Campinas] from admission to graduation. The sample consists of all students enrolled in Unicamp from 1997 to 2000, and the population corresponds to the universe of students throughout the existence of the university. The available database was gathered from socio-cultural questionnaires applied by the University Commission on College Entrance Examination at the time of enrollment for the examination (vestibular) and from academic information provided by the Unicamp Academic Studies Board. A methodology is proposed based on the relative gain variable suggested by Dachs and Maia (2006). This new methodology is based on the diversity measures proposed by Rao (1982) and on the use of U-statistics. Homogeneity tests have been proposed to assess whether there is a difference in performance among students from different groups.

Classificação e padronização dos tomates cv. Carmem e Débora dentro da CEAGESP - SP

The creation of the Brazilian Program for the Modernization of the Horticulture by the Secretariat of Agriculture and Supplying of the State of São Paulo at CEAGESP, determined the standardization of fruit and vegetables in the follow aspects: degree of coloration, format, calibers, defects and packing. Therefore, the main goal of this research is to correlate the classification given by the Brazilian Program with the one used by the wholesalers at CEAGESP, verifying if the established norms are being fulfilled for cultivar Carmen and Debora (SAKATA SEED). The results showed, that for cultivar Carmem, for the averages of the observed values it does not move away from the norms created by the Program for sizes small and medium. However, for the case of cultivar Debora, the results showed differences between the adopted classifications. The tomatoes were devaluated, because had been commercialized below of the standardization indicated for the Brazilian Program.

Desenvolvimento e avaliação de uma servoválvula de baixo custo para a aplicação de insumos líquidos

The present work aimed the development of a low cost servo-valve that answers to an electronic control signal, for variable rates liquid inputs application. A literature research to define which valve type should be used was made. A mechanically activated proportional valve with an electronically controlled servo-engine was designed and evaluated. Since developed the servo-valve, the system was submited to a number of tests .The evaluation of its behavior was obtained in terms of repeatability, hystheresis and linearity. The test was accomplished in a bench, specially developed for this aim. As a result, were obtained three curves of opening percentage as function of flow rate, describing three opening and closing increments in two different work pressures. The servo-valve presented a good repeatability, reasonable hysteresis and a typically quadratic curve. This one maintained the low cost target. These results were very satisfied because the non-linearity and the hysteresis could be easily corrected by software.

Influência da temperatura do ar de secagem no calor latente de vaporização de água em feijão macassar (Vigna unguiculata (L.) Walp.), variedade sempre-verde

In order to determine the energy needed to artificially dry an agricultural product the latent heat of vaporization of moisture in the product, H, must be known. Generally, the expressions for H reported in the literature are of the form H = h(T)f(M), where h(T) is the latent heat of vaporization of free water, and f(M) is a function of the equilibrium moisture content, M, which is a simplification. In this article, a more general expression for the latent heat of vaporization, namely H = g(M,T), is used to determine H for cowpea, always-green variety. For this purpose, a computer program was developed which automatically fits about 500 functions, with one or two independent variables, imbedded in its library to experimental data. The program uses nonlinear regression, and classifies the best functions according to the least reduced chi-squared. A set of executed statistical tests shows that the generalized expression for H used in this work produces better results of H for cowpea than other equations found in literature.

Determinação em tempo real da magnitude de danos físicos por impacto em linhas de beneficiamento e em condições de laboratório e seus efeitos na qualidade de tomate

Tomatoes are one of the most important vegetable crops grown in Brazil and are among the crops that have one of the highest post-harvest losses indexes in the country. The present work aimed at evaluating impact damage observed in packing lines of fresh tomatoes as well as to determine, under laboratory conditions, quality alterations of tomato fruits submitted to impact damage in different surface types. Critical points evaluation was accomplished using an instrumented sphere. Critical transference points found showed variations in acceleration levels from 30 to 129 G (m s-2). Tests carried out under laboratory conditions showed that padded surfaces reduced up to 31% impact damage. Incidence of severe internal physical damage was evaluated by a subjective scale and increased by 79% on hard surfaces for the highest fall drop. On the other hand, it was observed an effective reduction in physical damage on fruits when padded surfaces were used. When a 10-cm drop was performed, the maximum reduction measured was 10% for hard surfaces and 5% for previously padded surfaces. For quality parameters, it was observed for high drops on hard surfaces, highest values for weight loss, total acidity, lower values for vitamin C and Soluble Solids.

Avaliação de linhas de beneficiamento e impactos de queda na qualidade de caqui Rama Forte

Excessive and inadequate handling of fruits and vegetables provides high incidences of physical damage, consequently, post harvest losses. The main goal of this work was to evaluate the impact magnitude in persimmon packing lines, Rama Forte, and to determine, at the laboratory, its impact limits. For evaluating the critical points it was used an instrumented sphere of 76 mm of diameter (Technmark, Inc, Lansing, USA), which registered the impact magnitude in seven distinctive impact lines located in four packing houses. For determining physical damages, tests were carried out at the laboratory, where fruit drop was related to impact magnitude, physical damage incidence and fruit post harvest losses. At the packing lines, the values found varied from 21 to 87 G on the transfer points and the majority of registered impacts (over 94%) were down 50G. Drops from 20 cm caused an increase in weight losses after six days of storage at room temperature. Drops from 20 and 30 cm caused skin darkness (low L values), associated to a decrease in color intensity (chroma). Impact drop did not affect pulp fruit chemical features.

Factors associated with low life life satisfaction in community-dwelling elderly: FIBRA Study

The objectives were to identify factors associated with decreased life satisfaction in community-dwelling elderly and describe such factors according to gender and age bracket. The study interviewed 2,472 elderly individuals 65 years or older without cognitive deficits suggestive of dementia, in probabilistic samples from seven Brazilian cities. All measures were self-reported except for functional performance, indicated by handgrip and gait speed. Women had more chronic diseases, worse functional performance, and greater social involvement when compared to men. The oldest participants showed worse functional performance and less social involvement when compared to the youngest. Low satisfaction was associated with three or more diseases, memory problems, low social involvement, low handgrip strength, and urinary incontinence. The authors conclude that health, functional performance, and social involvement interact with well-being, so interventions targeting these areas can favor quality of life for the elderly.

Dispersão de sementes de Vismia cayennensis (Jacq.) Pers. (Guttiferae) por morcegos na região de Manaus, Amazonas

We studied the feeding behavior of bats and their role in the seed dispersal of Vismia cayennensis in Manaus region, Amazonas State, northern Brazil. The characteristics of the plant and its fruits fit the chiropterocory syndrome. Five species of phyllostomid bats fed on Vismia fruits: Sturnira lilium, Sturnira tildae, Artibeus concolor, Carollia perspicillata and Rhinophylla pumilio. Apparently there is a relationship between flock foraging behavior and fruit availability in early night. The feeding behavior was similar for all bat species, varying with the presentation mode of the fruits. Seed germination tests and the distributional patterns of the plants indicate that bats are the dispersers of V. cayennensis.

Malpighiaceae: correlations between habit, fruit type and basic chromosome number

The family Malpighiaceae presents species with different habits, fruit types and cytological characters. Climbers are considered the most derived habit, followed, respectively, by the shrubby and arboreal ones. The present study examines the relationship between basic chromosome numbers and the derivation of climbing habit and fruit types in Malpighiaceae. A comparison of all the chromosome number reports for Malpighiaceae showed a predominance of chromosome numbers based on x=5 or 10 in the genera of sub-family Malpighioideae, mainly represented by climbers with winged fruits, whereas non-climbing species with non-winged fruits, which predominate in sub-family Byrsonimoideae, had counts based on x=6, which is considered the less derived basic number for the family. Based on such data, confirmed by statistic assays, and on the monophyletic origin of this family, we admit the hypothesis that morphological derivation of habit and fruit is correlated with chromosome basic number variation in the family Malpighiaceae.