933 resultados para inventory valuation
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Introdução: A Children’s Depression Inventory (CDI; Kovacs, 1992) é usada para avaliar a existência de sintomatologia depressiva na infância e adolescência e tem sido amplamente aplicada em populações não clínicas, em Portugal, desde a sua validação (Marujo, 1994). Porém, os dados referentes a populações clínicas são escassos. Objectivo: Pretende-se estabelecer correlações clínicas numa amostra de adolescentes seguidos em consulta de Pedopsiquiatria fazendo uma contribuição para a validação da CDI em Portugal, com vista a permitir o alargamento da sua aplicação a populações clínicas. Métodos: A CDI -27 itens foi auto-preenchida na 1ª entrevista de atendimento por 35 adolescentes (F=23; M=12) com necessidade de rastreio de depressão, utentes da Consulta de Ambulatório da Clínica da Juventude entre Janeiro/2010 e Julho/2011. Foram excluídos os casos com processo clínico incompleto. Na estatística usou-se o IBM SPSS 19. Resultados: Os dados correspondem a 7,9% da população de origem (N=443). A idade média foi de 14,5 anos (Mín. =13; Máx. =16). A escolaridade média foi de 8,54 anos (Mín. =5; Máx. =11). A estrutura familiar e motivos de pedido de consulta corresponderam aos estudos anteriores efectuados na Clínica. O cutt-off do nível clínico é 15 e 68,5% da amostra estava acima deste valor. O humor negativo (26%) e sentimento de ineficácia (23%) foram as subescalas mais elevadas; 40% dos jovens pontuou para mais do que uma subescala. Os diagnósticos obtidos foram Perturbações do Humor (43%), Perturbações de Adaptação (17%), Perturbações Disruptivas do Comportamento (14%), Perturbações de Ansiedade (9%), Problemas com Grupo de Apoio Primário (3%), Perturbações de Personalidade (3%), e outros (9%). O qui-quadrado não foi significativo para um cut-off de 15 (considerados Perturbações do Humor e Outros diagnósticos). Conclusões: A CDI e os resultados das subescalas são úteis para uma abordagem focalizada e permitem a priorização de casos. Porém, os resultados obtidos comprometem o uso da CDI na detecção de Perturbações do Humor. Os autores sugerem a realização de mais investigações com o objectivo de alargar e melhorar a avaliação do uso clínico da CDI.
INVENTORY OF MOSQUITOES (DIPTERA: CULICIDAE) IN CONSERVATION UNITS IN BRAZILIAN TROPICAL DRY FORESTS
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In Brazil, most studies of the Culicidae family are concentrated in rainforest regions. As such, there is a lack of knowledge regarding the diversity of Culicidae in regions with different climatic and vegetational characteristics. The aim of this study was to compile an inventory of Culicidae in protected areas of the semi-arid region of the state of Minas Gerais, Brazil, in order to better understand the diversity of the family within this region. The study was conducted across four protected areas in the northern region of the state, in tropical dry forest (TDF) fragments. Sampling methods included Shannon trap and CDC light trap, as well as active collection. A total of 11,219 mosquito specimens were collected between August 2008 and July 2012, belonging to 11 genera and 45 species; 15 new records for the state of Minas Gerais were registered, as well as 26 new records for semi-arid regions within the state. The high number of new Culicidae records in this region demonstrates the importance of inventory studies for increasing the knowledge of culicid biodiversity in Minas Gerais, and in particular within semi-arid regions of the state.
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
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This article develops a latent class model for estimating willingness-to-pay for public goods using simultaneously contingent valuation (CV) and attitudinal data capturing protest attitudes related to the lack of trust in public institutions providing those goods. A measure of the social cost associated with protest responses and the consequent loss in potential contributions for providing the public good is proposed. The presence of potential justification biases is further considered, that is, the possibility that for psychological reasons the response to the CV question affects the answers to the attitudinal questions. The results from our empirical application suggest that psychological factors should not be ignored in CV estimation for policy purposes, allowing for a correct identification of protest responses.
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Economics from the NOVA – School of Business and Economics
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The main purpose of this Work Project consists in performing a practical Cost-Benefit Analysis from a social perspective of two noise reduction projects in industrial sites that aim at complying with the existing regulation. By doing so, one may expect a more comprehensive view of the benefits and costs of both projects, as well as relevant insight to the way noise exposure regulation must be optimally defined in Portugal and within the EU area.
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The goal of this paper is to determine and to quantify how subjective brand valuation is. To do so, we review the different valuation methods and apply the Hirose model to a sample of 20 US companies from the technology sector. Even if the results vary in function of the rankings we choose as a comparison, we may identify the trend that brands are usually overvalued in those rankings. It explains why internally generated goodwill (which includes brand names) is not recognized as an intangible asset in the financial statements.
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Introduction: This study aimed to inventory the phlebotomine sandfly fauna present in the urban area of Juiz de Fora, with an emphasis on the genus Lutzomyia. Methods: Capture was performed from March to September 2012, using HP light traps placed at peridomestic sites, in a municipal kennel and a forest biome. Results: A total of 133 specimens were captured, representing eight species of the genus Lutzomyia. Lutzomyia pascalei was the most prevalent species. Conclusions: This research provides an inventory and description of the spatial locations of the phlebotomine sandfly fauna of Juiz de Fora.
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Companies in the Extractive Industry (E.I) have some particularities and special regulation that provides an interesting study of inventory and reporting in their financial statements. The theme thus chosen here, aims to make a comparison of the various methods of reporting inventories (recognition, measurement, presentation and disclosures) as well as the different accounting regulations in place. Moreover, inventories are a current asset which represents a large per cent of total assets. Another is that it also provides an opportunity for analysis of the different regulations in place for disclosures; the different standards implemented- IAS, US GAAP and/or regional standards.
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A large-scale inventory of trees > 10cm DBH was conducted in the upland "terra firme" rain forest of the Distrito Agropecuário da SUFRAMA (Manaus Free Zone Authority Agricultural District) approximately 65Km north of the city of Manaus (AM), Srasil. Thegeneral appearance and structure of the forest is described together with local topography and soil texture. Thepreliminary results of the Inventory provide a minimum estimate of 698 tree species in 53 families in the 40Km radius sampled, including 17 undescribed species. Themost numerically abundant families, Lecythidaceae, Leguminosae, 5apotaceae and Burseraceae as also among the most species rich families. One aspect of this diverse assemblage is the proliferation of species within certain genera, Including 26 genera In 17 families with 6 or more species or morphospecies. Most species have very low abundances of less than 1 tree per hectare. While more abundant species do exist at densities ranging up to a mean of 12 trees per ha, many have clumped distributions leading to great variation in local species abundance. The degree of similarity between hectare samples based int the Coefficient of Community similarity Index varies widely over different sample hectares for five ecologically different families. Soil texture apparently plays a significant role In determining species composition in the different one hectare plots examined while results for other variable were less consistent. Greater differences in similarity indices are found for comparisons with a one hectare sample within the same formation approximately 40Km to the south. It is concluded that homogeneity of tree community composition within this single large and diverse yet continuous upland forest formation can not be assumed.
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This thesis proposes a Monte Carlo valuation method for Worst-of Auto-callable equity swaps. The valuation of this type of swap usually requires complex numerical methods which are implemented in “black-box” valuation systems. The method proposed is an alternative benchmark tool that is relatively simple to implement and customize. The performance of the method was evaluated according to the variance and bias of the output and to the accuracy when compared to a leading valuation system in the market.
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Sustainability is frequently defined by its three pillars: economically viable, socially equitable, and environmentally bearable. Consequently the evaluation of the sustainability of any decision, public or private, requires information on these three dimensions. This paper focuses on social sustainability. In the context of renewable energy sources, the examination of social sustainability requires the analysis of not only the efficiency but also the equity of its welfare impacts. The present paper proposes and applies a methodology to generate the information necessary to do a proper welfare analysis of the social sustainability of renewable energy production facilities. This information is key both for an equity and an efficiency analysis. The analysis focuses on the case of investments in renewable energy electricity production facilities, where the impacts on local residents’ welfare are often significantly different than the welfare effects on the general population. We apply the contingent valuation method to selected facilities across the different renewable energy power plants located in Portugal and conclude that local residents acknowledge differently the damage sustained by the type, location and operation of the plants. The results from these case studies attest to the need of acknowledging and quantifying the negative impacts on local communities when assessing the economic viability, social equity and environmental impact of renewable energy projects.