Fluxo de Caixa na Gestão Financeira das Empresas. Caso Rádio Televisão Cabo-verdiana (RTC)

O presente trabalho intitula-se Fluxo de caixa na gestão financeira das empresas, tem como principal objectivo analisar a importância desse instrumento na gestão financeira. Tendo em conta a importância da DFC na tomada de decisões nas organizações, este trabalho tem como vertente prática o estudo de caso da empresa Rádio Televisão Cabo-Verdiana (RTC) em que são analisadas a Demonstração de Fluxo de Caixa dos últimos 3 anos, bem como todos os instrumentos necessários para a sua elaboração (Balanço, Demonstração de Resultados). Foi utilizada também como metodologia a entrevista; a análise dos indicadores financeiros e económicos possibilitando a análise da situação financeira da empresa. Para a fundamentação teórica fez-se um estudo documental abordando os principais conceitos relacionados com o fluxo de caixa e gestão financeira. Os resultados obtidos mostram que o fluxo de caixa é uma ferramenta importante que possui grande utilidade na gestão financeira, pois os administradores e gestores terão uma informação real da situação financeira no presente e planear o futuro. Pode-se confirmar que o fluxo de caixa é um excelente instrumento para tomada de decisão que envolvam meios financeiros tornando a sua análise fundamental para a continuidade dos negócios das empresas. Contudo, é necessário estruturar um modelo de fluxo de caixa com uma capacidade informativa de fácil interpretação, tanto para administradores financeiros como para credores, accionistas e outros utentes no processo de planeamento e controle empresarial, auxiliando-o no processo decisório, assim como evidenciando o reflexo na saúde financeira da empresa.

Comportamiento de las redes de arrastre pelágicas utilizadas en el crucero BIC Humboldt y BIC Jose Olaya Balandra 9808-09 de Paita a Tacna.

Resultados del comportamiento de las redes de arrastre pelágica modelo alemán Engel 988/400 utilizadas para la Evaluación de Recursos Pelágicos: Anchoveta (Engraulis ringens), Sardina (Sardinops sagax sagax), Jurel (Trachurus picturatus murphyi), Caballa (Scomber japonicus peruanus) y Samasa (Anchoa nasus) durante el crucero Hidroacústico 9808-09 a bordo de los BICs Humboldt y José Olaya Balandra entre Paita - Callao - Los Palos (Tacna). Se determinó la distancia entre puertas, el área de la boca de la red y el volumen de agua filtrada que tuvieron las redes en los arrastres efectivos de una milla náutica de distancia durante los 188 lances de comprobación, obteniéndose un rendimiento; se capturó un total de 18.357,87 kg; correspondiendo para la anchoveta 653,51 kg; sardina 108,05; jurel 24,84 kg; caballa 299,77 kg; samasa 228,95 kg y otros recursos hidrobiológicos 17.042,76 kg; con un índice de captura (CPUE) de 249,31 kg. Los valores de datos de comportamiento de la red como la abertura horizontal de la boca, abertura vertical, profundidad de la red y distancia entre la relinga inferior al fondo, etc., se obtuvo en forma directa por medio de una net sonda FS 900 SIMRAD, y SCANMAR RX 400, los arrastres tuvieron en promedio una duración de 21 minutos con una velocidad de 3,4 nudos.

Hki 8/7 1943

Kirje 8.7.1943

Hki helluntaina [13.6.]1943

Kirje 13.6.1943

Calidad ambiental de las bahías Samanco y Tortuga, Áncash, Perú: 2010-2011

Se efectuaron estudios en junio y octubre-noviembre 2010 y en julio y noviembre-diciembre 2011. Se hicieron muestreos por mar para determinar parámetros físicos, químicos y microbiológicos, empleando protocolos y metodologías nacionales e internacionales (USEPA, APHA). En Samanco el oxígeno disuelto varió entre 7,00 y 8,20 mg/L; en Tortuga de 6,46 a 7,42 mg/L. Los sólidos suspendidos totales en Samanco fueron 37,00 mg/L y en Tortuga 33,28 mg/L; aceites y grasa fueron >1,00 mg/L superando los Estándares Nacionales de Calidad Ambiental (ECA) categoría 4. Los valores de demanda bioquímica de oxígeno (DBO5) fueron <10,00 mg/L. Las concentraciones de cadmio (4,21 μg/g) y plomo (30,24 μg/g) en sedimento no sobrepasaron los valores de Protección Costera y Restauración (USA). Se detectó que la bahía Samanco presenta mayor grado de impacto ambiental que la bahía Tortuga.

Homeostatic and circadian contribution to EEG and molecular state variables of sleep regulation.

STUDY OBJECTIVES: Besides their well-established role in circadian rhythms, our findings that the forebrain expression of the clock-genes Per2 and Dbp increases and decreases, respectively, in relation to time spent awake suggest they also play a role in the homeostatic aspect of sleep regulation. Here, we determined whether time of day modulates the effects of elevated sleep pressure on clock-gene expression. Time of day effects were assessed also for recognized electrophysiological (EEG delta power) and molecular (Homer1a) markers of sleep homeostasis. DESIGN: EEG and qPCR data were obtained for baseline and recovery from 6-h sleep deprivation starting at ZT0, -6, -12, or -18. SETTING: Mouse sleep laboratory. PARTICIPANTS: Male mice. INTERVENTIONS: Sleep deprivation. RESULTS: The sleep-deprivation induced changes in Per2 and Dbp expression importantly varied with time of day, such that Per2 could even decrease during sleep deprivations occurring at the decreasing phase in baseline. Dbp showed similar, albeit opposite dynamics. These unexpected results could be reliably predicted assuming that these transcripts behave according to a driven damped harmonic oscillator. As expected, the sleep-wake distribution accounted for a large degree of the changes in EEG delta power and Homer1a. Nevertheless, the sleep deprivation-induced increase in delta power varied also with time of day with higher than expected levels when recovery sleep started at dark onset. CONCLUSIONS: Per2 and delta power are widely used as exclusive state variables of the circadian and homeostatic process, respectively. Our findings demonstrate a considerable cross-talk between these two processes. As Per2 in the brain responds to both sleep loss and time of day, this molecule is well positioned to keep track of and to anticipate homeostatic sleep need. CITATION: Curie T; Mongrain V; Dorsaz S; Mang GM; Emmenegger Y; Franken P. Homeostatic and circadian contribution to EEG and molecular state variables of sleep regulation. SLEEP 2013;36(3):311-323.

Indicators used by clinicians to assess pain in the brain injured

INTRODUCTION. The assessment of pain in critically ill brain-injured patients is challenging for health professionals. In addition to be unable to self-report, the confused and stereotyped behaviors of these patients are likely to alter their ''normal'' pain responses. Therefore, the pain indicators observed in the general critically ill population may not be appropriate. OBJECTIVES. To identify behavioral and physiological indicators used by clinicians to assess pain in critically ill brain-injured patients who are unable to self-report. METHODS.Amixed-method design was used with the first step being the combination of the results of an integrative literature review with the results of nominal groups of 12 nurses and four physicians. The second step involved a web-based survey to establish content validity. Fourteen experts (clinicians and academics) from three French speaking European countries rated the relevance of each indicator. A content validity index (CVI) was computed for each indicator (I-CVI) and for each category (S-CVI). RESULTS. The first step generated 52 indicators. These indicators were classified into six categories: facial expressions, position/movement, muscle tension, vocalization, compliance with ventilator, and physiological indicators. In the second step, the agreement between raters was high with an Intraclass Correlation Coefficient of 0.88 (95% CI 0.83-0.92). The I-CVIs ranged from 0.07 to 1. Indicators with an I-CVI below 0.5 (n = 12) were not retained, resulting in a final list of 30 indicators. The CVI for this final list was 0.75 with categories ranging from 0.67 (compliance with ventilation) to 0.87 (vocalization). CONCLUSIONS. This process identified specific pain indicators for critically ill braininjured patients. Further evaluation is in progress to test the validity and relevance of these indicators in the clinical setting.

Microsatellite variation reveals low genetic subdivision in a chromosome race of Sorex araneus (Mammalia, Insectivora)

Two hundred and forty-five individuals of the common shrew (Sorex araneus, Insectivora, Mammalia) from 24 sampling localities situated in four different valleys of the western European Alps were genotyped for six microsatellite loci. Allelic variability ranged from 3 to 32 different alleles at a single locus and the average gene diversity over all loci was 0.69. An analysis for F and R statistics revealed weak genetic population subdivision (Fst = 0.032; Rst = 0.016). This suggests considerable gene flow and little phylogeographic structure within and between valleys. We tested whether a stepwise mutation model (SMM) better explained variation at the microsatellite loci than an infinite allele model (IAM). No trend in favor of either model was detected.

Cornea graft endothelial cells undergo apoptosis by way of an alternate (caspase-independent) pathway.

PURPOSE: To look for apoptosis pathways involved in corneal endothelial cell death during acute graft rejection and to evaluate the potential role of nitric oxide in this process. MATERIALS AND METHODS: Corneal buttons from Brown-Norway rats were transplanted into Lewis rat corneas. At different time intervals after transplantation, apoptosis was assessed by diamino-2-phenylindol staining and annexin-V binding on flat-mount corneas, and by terminal transferase dUTP nick end labeling (TUNEL), caspase-3 dependent and leukocyte elastase inhibitor (LEI)/LDNase II caspase-independent pathways on sections. Inducible nitric oxide synthase (NOS-II) expression and the presence of nitrotyrosine were assayed by immunohistochemistry. RESULTS: Graft endothelial cells demonstrated nuclear fragmentation and LEI nuclear translocation, annexin-V binding, and membranes bleb formation. Apoptosis associated with caspase-3 activity or TUNEL-positive reaction was not observed at any time either in the graft or in the recipient corneal endothelial cells. During 14 days posttransplantation, the recipient corneal endothelial cells remained unaltered and their number unchanged in all studied corneas. NOS-II was expressed in infiltrating cells present within the graft. This expression was closely associated with the presence of nitrotyrosine in endothelial and infiltrating cells. CONCLUSION: During the time course of corneal graft rejection, graft endothelial cells undergo apoptosis. Apoptosis is caspase 3 independent and TUNEL negative and is, probably, carried out by an alternative pathway driven by an LEI/L-Dnase II. Peroxynitrite formation may be an additional mechanism for cell toxicity and programmed cell death of the graft endothelial cells during the rejection process in this model.

Biases of the ordinary least squares and instrumental variables estimators of the intergenerational earnings elasticity : revisited in the light of panel data

The OLS estimator of the intergenerational earnings correlation is biased towards zero, while the instrumental variables estimator is biased upwards. The first of these results arises because of measurement error, while the latter rests on the presumption that the education of the parent family is an invalid instrument. We propose a panel data framework for quantifying the asymptotic biases of these estimators, as well as a mis-specification test for the IV estimator. [Author]

Couple conjugal et couple co-parental: quelle articulation lors de la transition à la parentalité ?

La venue d'un premier enfant implique d'importants remaniements. Le couple conjugal est mis à rude épreuve et la littérature anglo-saxonne fait état d'une baisse de la satisfaction conjugale durant la période de transition à la parentalité. De plus, au couple conjugal s'ajoutent le couple co-parental (relations entre les parents à propos de leur enfant) et les dyades parentales (parent/enfant). L'articulation entre les sous-systèmes conjugal, co-parental et parental va varier d'une famille à l'autre : prépondérance du parental ou du conjugal, présence d'un co-parentage soutenant ou non, etc. La baisse de la satisfaction conjugale lors de la transition à la parentalité est confirmée dans une étude réalisée en Suisse et présentée dans cet article. Des vignettes cliniques de jeux familiaux illustrent ensuite les différentes articulations possibles du conjugal, du co-parental et du familial. The birth of a first child implies important reorganizations. The marital relationship is under stress and Anglo-Saxon literature shows that there is a decrease of the marital satisfaction during the transition to parenthood. Moreover, when partners become parents, coparenting (relationship between the parents regarding their child) and parental dyads (parent-infant) are added to the marital relationship. The articulation between the conjugal, coparental and parental sub-systems varies from one family to the other : preponderance of the parental or the conjugal subsystem, presence of a supportive co-parenting or not, etc. The decrease of the marital satisfaction during the transition to parenthood is confirmed in a Swiss study and described in this article. Descriptions of family games illustrate then the different possible articulations of the conjugal, coparental and parental subsystems.