O CONCEITO DE IMPARIDADE E SUA EVOLUÇÃO HISTÓRICA – A APLICABILIDADE DA NRF 17

O presente trabalho, pretende como objectivo geral, contribuir para o conhecimento e aplicação prática do conceito de imparidade de activos, visando aproximar os valores das demonstrações financeiras de uma empresa ao respectivo valor económico. A abordagem é direccionada para o meio empresarial cabo-verdiano onde se pretende chamar a atenção para as mudanças que irão ocorrer a nível contabilístico e fiscal, e em particular no que diz respeito à imparidade de activos. O trabalho foi preparado com base em consulta de bibliografia especializada, de normativos estabelecidos no país e ainda recolha de opinião de profissionais da área. The present work has as general purpose, contribute for the knowledge and practical application of the concept of Impairment of assets, seeking to approximate the values of the financial demonstrations of the companies to the respective economic value. The approach comes to the capeverdian business way, where we intend to alert for what will pass to be accounting practical, the legal and framing in the one that concerns the theme in analysis. The work was prepared with base in consultation of specialized bibliography, of normative established in Cape Verde and still collects of professionals of this area opinion.

Family Health Strategy professionals' view on the effects of Hansen's disease training

OBJECTIVEEvaluating how professionals of family health teams from three municipalities of Pernambuco perceive and interpret the effects of Hansen's disease training.METHODSA qualitative study using the perspective of Habermas. Six focus groups, totaling 33 nurses and 22 doctors were formed. The guide consisted of: reactions to training, learning, transfer of knowledge and organizational results.RESULTSThere were recurrent positive opinions on instructor performance, course materials, and an alert attitude to the occurrence of cases; the negative points were about lack of practical teaching, a lot of information in a short period of time and little emphasis on basic content. Low perceived self-efficacy and low locus of control, ambiguity, conflict of skills and the lack of support for the learning application. Nurses showed greater dissatisfaction with the organizational support.CONCLUSIONThe low effectiveness of training reveals the need to negotiate structured training from work problematization, considering performance conditions.

Entre a Terra e o Mar - Grau de Satisfação dos Cruzeiristas na Ilha de São Vicente

Este trabalho apresenta os resultados de um estudo realizado em São Vicente, de Março a Abril de 2012 a turistas de cruzeiro. Este estudo teve como objectivo analisar o perfile a satisfação dos visitantes durante a sua estadia na ilha, para ajudar a indústria do turismo na melhoria do produto e infra-estrutura turística, e ao fazê-lo melhorar aexperiência para os cruzeiristas. O estudo foi conduzido através da revisão da literaturasobre turismo de cruzeiro, imagem do destino, elementos da oferta turística, qualidade esatisfação e sua relação com o turismo. Para a avaliação do perfil e satisfação do turistade cruzeiro, aplicou-se um questionário a uma amostra de 131 cruzeiristas, no fim dasua visita à ilha. Os resultados do questionário aplicado aos cruzeiristas evidenciaram maior satisfação com aspectos como paisagem natural, clima, simpatia da população local, oportunidadepara conhecer pessoas e limpeza urbana. Os atributos que demonstraram valores maisaltos de insatisfação são: museus, sanitários, gastronomia, sinalização, serviços derestauração e de informação turística. O perfil do cruzeirista é caracterizado pela disponibilidade em viajar, nível académico eprofissional médio alto, poder de compra médio alto e de média idade. Verificou-se que os vários sectores não estão bem organizados e integrados entre si paraatender às necessidades e desejos dos visitantes. Assim, recomenda-se uma série deactividades, tendo em vista, minimizar os aspectos negativos identificados peloscruzeiristas e integrar a oferta turística entre os vários elementos que a compõem. This research is based on the results acquired from tourists who traveled to the island of Sao Vicente on cruise ships during the months of March and April of 2012. The object of this study was to analyze the characteristics and level of satisfaction of those visiting the island of Sao Vicente, in order to help improve the tourism industry, and its infrastructure in hopes of bettering the overall experience for cruise tourists. The study emerged from a profound revision of cruise ship literature, now detailing destination images, available touristic elements, as well as quality and satisfaction ratings in relationship to tourism. In order to measure the satisfaction of the tourists we implemented a questionnaire where a sample of 131 people was surveyed at the end of their visit to the island. The questionnaire resulted in evidence detailing higher satisfaction regarding natural landscape, climate, local acceptance, ability to meet others and urban cleanliness. However, elements such as museums, sanitation, gastronomy, signage, restaurant services and travel information demonstrated higher levels of dissatisfaction. Cruise tourists are characterized as middle aged, frequent travelers with high academic and professional levels, and by their ability to consume heavily. This study verifies that various elements within the tourism sector are not well organized to satisfy the necessities and desires of cruise tourists. Therefore, an implementation of more activities is recommended for those visiting the island of Sao Vicente on cruise ships. While considering the need to minimize the negative aspects identified by the surveyed cruise tourists it is also important to integrate the offered tourist attractions within the various elements that embody tourism.

A U-shaped association between intensity of Internet use and adolescent health.

OBJECTIVE: To examine the relationship between different Internet-use intensities and adolescent mental and somatic health. METHODS: Data were drawn from the 2002 Swiss Multicenter Adolescent Survey on Health, a nationally representative survey of adolescents aged 16 to 20 years in post-mandatory school. From a self-administered anonymous questionnaire, 3906 adolescent boys and 3305 girls were categorized into 4 groups according to their intensity of Internet use: heavy Internet users (HIUs; >2 hours/day), regular Internet users (RIUs; several days per week and <= 2 hours/day), occasional users (<= 1 hour/week), and non-Internet users (NIUs; no use in the previous month). Health factors examined were perceived health, depression, overweight, headaches and back pain, and insufficient sleep. RESULTS: In controlled multivariate analysis, using RIUs as a reference, HIUs of both genders were more likely to report higher depressive scores, whereas only male users were found at increased risk of overweight and female users at increased risk of insufficient sleep. Male NIUs and female NIUs and occasional users also were found at increased risk of higher depressive scores. Back-pain complaints were found predominantly among male NIUs. CONCLUSIONS: Our study provides evidence of a U-shaped relationship between intensity of Internet use and poorer mental health of adolescents. In addition, HIUs were confirmed at increased risk for somatic health problems. Thus, health professionals should be on the alert when caring for adolescents who report either heavy Internet use or very little/none. Also, they should consider regular Internet use as a normative behavior without major health consequence. Pediatrics 2011;127:e330-e335

Geographical deviations in foreign trade statistics: A study into European trade with Latin American Countries, 1925

We have analyzed the spatial accuracy of European foreign trade statistics compared to Latin American. We have also included USA s data because of the importance of this country in Latin American trade. We have developed a method for mapping discrepancies between exporters and importers, trying to isolate systematic spatial deviations. Although our results don t allow a unique explanation, they present some interesting clues to the distribution channels in the Latin American Continent as well as some spatial deviations for statistics in individual countries. Connecting our results with the literature specialized in the accuracy of foreign trade statistics; we can revisit Morgernstern (1963) as well as Federico and Tena (1991). Morgernstern had had a really pessimistic view on the reliability of this statistic source, but his main alert was focused on the trade balances, not in gross export or import values. Federico and Tena (1991) have demonstrated howaccuracy increases by aggregation, geographical and of product at the same time. But they still have a pessimistic view with relation to distribution questions, remarking that perhaps it will be more accurate to use import sources in this latest case. We have stated that the data set coming from foreign trade statistics for a sample in 1925, being it exporters or importers, it s a valuable tool for geography of trade patterns, although in some specific cases it needs some spatial adjustments.

Comparación de los impactos ambientales y aspectos socioeconómicos de las cadenas de producción de anchoveta

Se presentan los primeros resultados del programa de investigación comparativo sobre las tres flotas pesqueras dedicadas a la extracción de anchoveta en el mar peruano (industrial de acero, industrial de madera y artesanal), así como sus cadenas de suministro hasta el abastecimiento del consumidor. El presente trabajo tiene por objetivo estudiar la sostenibilidad de las actividades involucradas en el suministro de proteínas, considerándose los impactos ambientales y los aspectos socio-económicos. Se realizó un esquema simple de un ecosistema pelágico de afloramiento y de los principales flujos de materia y energía, producto de la explotación humana. El esquema representa la situación peruana y muestra el alto nivel de antropización del sistema, debido al uso de energías fósiles, así como a la explotación y transformación tecnológica de recursos naturales terrestres (minerales, madera, etc.). Por otro lado, se muestra que la explotación del ecosistema marino peruano tiene repercusiones sobre el resto del planeta, debido a la exportación de harina y aceite de pescado destinados principalmente a actividades acuícolas. La flota anchovetera peruana se caracteriza por un amplio rango de tamaño de embarcaciones (de 2 a 600 t de capacidad de bodega); las de tamaño intermedio (30-100 t) son las más numerosas, pero las más grandes (>300 t) son las que acumulan el mayor poder de pesca. Los análisis sobre precios y distribución de la renta entre tripulantes y armadores muestran que, a pesar de que la mayor pesca de anchoveta es realizada por la flota industrial de acero, dedicada a la producción de harina y aceite de pescado y que tiene mayor eficiencia de captura por tripulante, la contribución de la pesca industrial de madera es significativa, pues genera mayor empleo por tonelada capturada y, posiblemente, no ocasiona mayor uso de energía. La pesca artesanal de anchoveta es la menos eficiente energéticamente y por tripulante, pero genera mucho más empleo por tonelada capturada; esta pesca representa menos del 3% de la producción total, del cual sólo una fracción va al consumo humano directo (CHD). Desde el año 2000, los precios de harina y aceite de pescado en los mercados internacionales se han incrementado, debido al aumento de la demanda asiática y al precio del combustible. Se debe estudiar en qué medida este aumento desfavorece el consumo interno de estos productos, así como el uso de anchoveta para CHD. Este análisis deberá ser validado y complementado con información de impacto ambiental; y podrían contribuir a la toma de decisión participativa, para un balance óptimo entre los tres segmentos de la flota y las cadenas de producción asociadas.

Optic nerve haemangioblastoma mimicking a planum sphenoidale meningioma.

Haemangioblastomas are rarely seen in the suprasellar region, arising from the optic apparatus or pituitary stalk, mimicking meningiomas on the preoperative MRI scan. They may be suspected in the presence of large flow voids and the absence of a dural tail. Intraoperatively, the extreme vascularity and compressibility of the tumour with no dural attachment should alert the surgeon to the diagnosis. A complete resection with preservation of vision may be successfully attempted because of the well-demarcated tumour-nerve interface.

A reflection about the social and technological aspects in flood risk management - the case of the Italian Civil Protection

The right of a person to be protected from natural hazards is a characteristic of the social and economical development of the society. This paper is a contribution to the reflection about the role of Civil Protection organizations in a modern society. The paper is based in the inaugural conference made by the authors on the 9th Plinius Conference on Mediterranean Storms. Two major issues are considered. The first one is sociological; the Civil Protection organizations and the responsible administration of the land use planning should be perceived as reliable as possible, in order to get consensus on the restrictions they pose, temporary or definitely, on the individual free use of the territory as well as in the entire warning system. The second one is technological: in order to be reliable they have to issue timely alert and warning to the population at large, but such alarms should be as "true" as possible. With this aim, the paper summarizes the historical evolution of the risk assessment, starting from the original concept of "hazard", introducing the concepts of "scenario of event" and "scenario of risk" and ending with a discussion about the uncertainties and limits of the most advanced and efficient tools to predict, to forecast and to observe the ground effects affecting people and their properties. The discussion is centred in the case of heavy rains and flood events in the North-West of Mediterranean Region.

The costs of soil erosion

The aim of this study was a survey of the estimated costs of soil erosion, an issue of fundamental importance in view of the current worldwide discussions on sustainability. A list was drawn up of research papers on erosion (on-site and off-site effects) and their respective costs. The estimates indicate the amount of resources spent in the process of soil degradation, raising a general awareness of the need for soil conservation. On-site costs affect the production units directly, while off-site costs create a burden borne by the environment, economy and society. In addition, estimating the costs of soil erosion should be effective to alert the agricultural producers, society and government for the need for measures that can be implemented to bring erosion under control. Among the various estimates of soil erosion costs between 1933 a 2010, the highest figure was 45.5 billion dollars a year for the European Union. In the United States, the highest figure was 44 billion dollars a year. In Brazil, estimates for the state of Paraná indicate a value of 242 million dollars a year, and for the state of São Paulo, 212 million dollars a year. These figures show, above all, that conservation measures must be implemented if crop and livestock farming production are to be sustainable.

Genetic evidence for a role of adiponutrin in the metabolism of apolipoprotein B-containing lipoproteins.

Adiponutrin (PNPLA3) is a predominantly liver-expressed transmembrane protein with phospholipase activity that is regulated by fasting and feeding. Recent genome-wide association studies identified PNPLA3 to be associated with hepatic fat content and liver function, thus pointing to a possible involvement in the hepatic lipoprotein metabolism. The aim of this study was to examine the association between two common variants in the adiponutrin gene and parameters of lipoprotein metabolism in 23,274 participants from eight independent West-Eurasian study populations including six population-based studies [Bruneck (n = 800), KORA S3/F3 (n = 1644), KORA S4/F4 (n = 1814), CoLaus (n = 5435), SHIP (n = 4012), Rotterdam (n = 5967)], the SAPHIR Study as a healthy working population (n = 1738) and the Utah Obesity Case-Control Study including a group of 1037 severely obese individuals (average BMI 46 kg/m2) and 827 controls from the same geographical region of Utah. We observed a strong additive association of a common non-synonymous variant within adiponutrin (rs738409) with age-, gender-, and alanine-aminotransferase-adjusted lipoprotein concentrations: each copy of the minor allele decreased levels of total cholesterol on average by 2.43 mg/dl (P = 8.87 x 10(-7)), non-HDL cholesterol levels by 2.35 mg/dl (P = 2.27 x 10(-6)) and LDL cholesterol levels by 1.48 mg/dl (P = 7.99 x 10(-4)). These associations remained significant after correction for multiple testing. We did not observe clear evidence for associations with HDL cholesterol or triglyceride concentrations. In conclusion, our study suggests that adiponutrin is involved in the metabolism of apoB-containing lipoproteins.

Back Warning Sensors for Tow Plows, RB07-012, 2013

Backup warning system devices were evaluated to determine if they would alert winter maintenance snow plow drivers to obstacles directly behind the trailer and out of view of the driver when a unit is backed up. When the sensors on the back of the tow plow were covered with snow during plowing operations, the sensor would go off in the cab and continue going off, which would result in drivers turning the volume of the unit way down. One shop stated that the wireless transmitted signal would be hit or miss depending on the winter weather that they were operating in. The sensors on the back of the tow plow trailer would come in contact with salt brine and in this situation one of the sensors did go bad. The weatherproof box that was designed to keep the system waterproof did not fully keep the moisture out. It was found that the system did alert drivers of items behind the unit and there were no backup accidents reported during the research period.

Effects of riparian vegetation removal on nutrient retention in a Mediterranean stream

We examined the effects of riparian vegetation removal on algal dynamics and stream nutrient retention efficiency by comparing NH4-N and PO4-P uptake lengths from a logged and an unlogged reach in Riera Major, a forested Mediterranean stream in northeastern Spain. From June to September 1995, we executed 6 short-term additions of N (as NH4Cl) and P (as Na2HPO4) in a 200-m section to measure nutrient uptake lengths. The study site included 2 clearly differentiated reaches in terms of canopy cover by riparian trees: the first 100 m were completely logged (i.e., the logged reach) and the remaining 100 m were left intact (i.e., the shaded reach). Trees were removed from the banks of the logged reach in the winter previous to our sampling. In the shaded reach, riparian vegetation was dominated by alders (Alnus glutinosa). The study was conducted during summer and fall months when differences in light availability between the 2 reaches were greatest because of forest canopy conditions. Algal biomass and % of stream surface covered by algae were higher in the logged than in the shaded reach, indicating that logging had a stimulatory effect on algae in the stream. Overall, nutrient retention efficiency was higher (i.e., shorter uptake lengths) in the logged than in the shaded reach, especially for PO4-P. Despite a greater increase in PO4-P retention efficiency relative to that of NH4-N following logging, retention efficiency for NH4-N was higher than for PO4-P in both study reaches. The PO4-P mass-transfer coefficient was correlated with primary production in both study reaches, indicating that algal activity plays an important role in controlling PO4-P dynamics in this stream. In contrast, the NH4-N mass-transfer coefficient showed a positive relation-ship only with % of algal coverage in the logged reach, and was not correlated with any algal-related parameter in the shaded reach. The lack of correlation with algal production suggests that mechanisms other than algal activity (i.e., microbial heterotrophic processes or abiotic mechanisms) may also influence NH4-N retention in this stream. Overall, this study shows that logging disturbances in small shaded streams may alter in-stream ecological features that lead to changes in stream nutrient retention efficiency. Moreover, it emphasizes that alteration of the tight linkage between the stream channel and the adjacent riparian zone may directly and indirectly impact biogeochemical processes with implications for stream ecosystem functioning.

'Comfort Me With Apples': Ambivalent Allusion in Paradise Lost

Paradise Lost can be read on various levels, some of which challenge or even contradict others. The main, explicit narrative from Genesis chapters 2 and 3 is shadowed by many other related stories. Some of these buried tales question or subvert the values made explicit in the dominant narrative. An attentive reader needs to be alert to the ways in which such references introduce teasing complexities. The approach of Satan to Eve in the ninth book of Paradise Lost is loaded in just that way with allusion to the literature of Greece and Rome. The poem recovers for this long and intricately constructed passage the weight of classical reference, especially in similes, that it had during the first Satanic books. Gardens, both classical and biblical, disguised or transformed serpents, and the weight of allusions that Eve is required to bear, all threaten to undermine the meanings of the overt narrative. The narrator has difficulty rescuing Eve from the allusions she attracts, or the many stories told about her.

Determination of Rumble Strip Effectiveness, HR-184, 1979

Rumble strips are patches of specially treated pavement surfaces which are designed to produce aural and tactile stimuli inside vehicles. The intent is to alert drivers and when desirable, cause them to slow down or come to a stop. Installations were made in a three-county area in Iowa to study rumble strip effectiveness as an accident reducing measure. The investigation of accidents at the various test sites showed that rumble strips were effective in reducing certain types of intersection accidents. Although no statistically significant effect of the saturation use was found on total accidents, there are indications that accidents may be reduced when used in low density i.e., rural type areas.

An SH2 domain-containing 5' inositolphosphatase inhibits insulin-induced GLUT4 translocation and growth factor-induced actin filament rearrangement.

Tyrosine kinase receptors lead to rapid activation of phosphatidylinositol 3-kinase (PI3 kinase) and the subsequent formation of phosphatidylinositides (PtdIns) 3,4-P2 and PtdIns 3,4, 5-P3, which are thought to be involved in signaling for glucose transporter GLUT4 translocation, cytoskeletal rearrangement, and DNA synthesis. However, the specific role of each of these PtdIns in insulin and growth factor signaling is still mainly unknown. Therefore, we assessed, in the current study, the effect of SH2-containing inositol phosphatase (SHIP) expression on these biological effects. SHIP is a 5' phosphatase that decreases the intracellular levels of PtdIns 3,4,5-P3. Expression of SHIP after nuclear microinjection in 3T3-L1 adipocytes inhibited insulin-induced GLUT4 translocation by 100 +/- 21% (mean +/- the standard error) at submaximal (3 ng/ml) and 64 +/- 5% at maximal (10 ng/ml) insulin concentrations (P < 0.05 and P < 0.001, respectively). A catalytically inactive mutant of SHIP had no effect on insulin-induced GLUT4 translocation. Furthermore, SHIP also abolished GLUT4 translocation induced by a membrane-targeted catalytic subunit of PI3 kinase. In addition, insulin-, insulin-like growth factor I (IGF-I)-, and platelet-derived growth factor-induced cytoskeletal rearrangement, i.e., membrane ruffling, was significantly inhibited (78 +/- 10, 64 +/- 3, and 62 +/- 5%, respectively; P < 0.05 for all) in 3T3-L1 adipocytes. In a rat fibroblast cell line overexpressing the human insulin receptor (HIRc-B), SHIP inhibited membrane ruffling induced by insulin and IGF-I by 76 +/- 3% (P < 0.001) and 68 +/- 5% (P < 0.005), respectively. However, growth factor-induced stress fiber breakdown was not affected by SHIP expression. Finally, SHIP decreased significantly growth factor-induced mitogen-activated protein kinase activation and DNA synthesis. Expression of the catalytically inactive mutant had no effect on these cellular responses. In summary, our results show that expression of SHIP inhibits insulin-induced GLUT4 translocation, growth factor-induced membrane ruffling, and DNA synthesis, indicating that PtdIns 3,4,5-P3 is the key phospholipid product mediating these biological actions.