Os diferentes tipos de resultados nas cooperativas

O objetivo desta comunicação consiste em identificar os tipos de resultados nas cooperativas, compreender o tratamento contabilístico dos mesmos e aferir se o normativo contabilístico em vigor permite evidenciar as especificidades daqueles. Deste modo, utilizando uma metodologia qualitativa, com recurso à análise de conteúdo e a uma análise empírica, procede-se a uma reflexão sobre o regime jurídico e contabilístico dos resultados das cooperativas em Portugal. A informação obtida mostra que o tratamento contabilístico dos resultados não está devidamente adequado à realidade das cooperativas, por duas razões: em primeiro lugar não são claramente identificáveis na lei os diferentes tipos de resultados; em segundo lugar, contata-se que os resultados nas cooperativas têm o mesmo tratamento contabilístico dos resultados nas sociedades comerciais, apesar das diferenças substanciais entre as formas jurídicas. De facto, o objetivo das cooperativas não se traduz na obtenção de um lucro, mas corresponde a um escopo mutualístico, uma vez que estas entidades visam, a título principal a satisfação das necessidades económicas e sociais dos seus membros. Por sua vez, as sociedades comerciais visam, a título principal, a obtenção do lucro. Em conformidade, defendemos a alteração do enquadramento contabilístico aplicável às cooperativas, para que dessa forma se evidencie o real objeto destas, designadamente o seu escopo mutualístico, e deste modo se diferencie nos documentos contabilísticos os diferentes tipos de resultados. Impõe-se designadamente uma contabilização separada dos resultados cooperativos e dos resultados extracooperativos e extraordinários. Esta contabilização separada é essencial desde logo por razões fiscais, uma vez que o regime fiscal aplicável a cada um dos tipos de resultados é diferenciado. A nível contabilístico, as demonstrações financeiras deveriam evidenciar os diferentes tipos de resultados, por forma a refletir a imagem verdadeira e apropriada do desempenho da cooperativa.

Implementation of Reed-Solomon RS (255,239) Code

In this paper the construction of Reed-Solomon RS(255,239) codeword is described and the process of coding and decoding a message is simulated and verified. RS(255,239), or its shortened version RS(224,208) is used as a coding technique in Low-Power Single Carrier (LPSC) physical layer, as described in IEEE 802.11ad standard. The encoder takes 239 8-bit information symbols, adds 16 parity symbols and constructs 255-byte codeword to be transmitted through wireless communication channel. RS(255,239) codeword is defined over Galois Field GF and is used for correcting upto 8 symbol errors. RS(255,239) code construction is fully implemented and Simulink test project is constructed for testing and analyzing purposes.

Extra-osseous involvement of Langerhans' cell histiocytosis in children.

The predominant clinical and radiological features of Langerhans' cell histiocytosis (LCH) in children are due to osseous involvement. Extra-osseous disease is far less common, occurring in association with bone disease or in isolation; nearly all anatomical sites may be affected and in very various combinations. The following article is based on a multicentre review of 31 children with extra-osseous LCH. The objective is to summarise the diverse possibilities of organ involvement. The radiological manifestations using different imaging modalities are rarely pathognomonic on their own. Nevertheless, familiarity with the imaging findings, especially in children with systemic disease, may be essential for early diagnosis.

Establishing an association between a peri-operative perfusion score system (PerfSCORE) and post-operative patient morbidity/mortality during CPB cardiac surgery.

BACKGROUND: To date, there is no quality assurance program that correlates patient outcome to perfusion service provided during cardiopulmonary bypass (CPB). A score was devised, incorporating objective parameters that would reflect the likelihood to influence patient outcome. The purpose was to create a new method for evaluating the quality of care the perfusionist provides during CPB procedures and to deduce whether it predicts patient morbidity and mortality. METHODS: We analysed 295 consecutive elective patients. We chose 10 parameters: fluid balance, blood transfused, Hct, ACT, PaO2, PaCO2, pH, BE, potassium and CPB time. Distribution analysis was performed using the Shapiro-Wilcoxon test. This made up the PerfSCORE and we tried to find a correlation to mortality rate, patient stay in the ICU and length of mechanical ventilation. Univariate analysis (UA) using linear regression was established for each parameter. Statistical significance was established when p < 0.05. Multivariate analysis (MA) was performed with the same parameters. RESULTS: The mean age was 63.8 +/- 12.6 years with 70% males. There were 180 CABG, 88 valves, and 27 combined CABG/valve procedures. The PerfSCORE of 6.6 +/- 2.4 (0-20), mortality of 2.7% (8/295), CPB time 100 +/- 41 min (19-313), ICU stay 52 +/- 62 hrs (7-564) and mechanical ventilation of 10.5 +/- 14.8 hrs (0-564) was calculated. CPB time, fluid balance, PaO2, PerfSCORE and blood transfused were significantly correlated to mortality (UA, p < 0.05). Also, CPB time, blood transfused and PaO2 were parameters predicting mortality (MA, p < 0.01). Only pH was significantly correlated for predicting ICU stay (UA). Ultrafiltration (UF) and CPB time were significantly correlated (UA, p < 0.01) while UF (p < 0.05) was the only parameter predicting mechanical ventilation duration (MA). CONCLUSIONS: CPB time, blood transfused and PaO2 are independent risk factors of mortality. Fluid balance, blood transfusion, PaO2, PerfSCORE and CPB time are independent parameters for predicting morbidity. PerfSCORE is a quality of perfusion measure that objectively quantifies perfusion performance.

Training medical students to conduct motivational interviewing: a randomized controlled trial.

OBJECTIVE: To examine the effectiveness of motivational interviewing (MI) training among medical students. METHODS: All students (n=131) (year 5) at Lausanne Medical School, Switzerland were randomized into an experimental or a control group. After a training in basic communication skills (control condition), an 8-h MI training was completed by 84.8% students in the exprimental group. One week later, students in both groups were invited to meet with two standardized patients. MI skills were coded by blinded research assistants using the Motivational Interviewing Treatment Integrity 3.0. RESULTS: Superior MI performance was shown for trained versus control students, as demonstrated by higher scores for "Empathy" [p<0.001] and "MI Spirit" [p<0.001]. Scores were similar between groups for "Direction", indicating that students in both groups invited the patient to talk about behavior change. Behavior counts assessment demonstrated better performance in MI in trained versus untrained students regarding occurences of MI-adherent behavior [p<0.001], MI non-adherent behavior [p<0.001], Closed questions [p<0.001], Open questions [p=0.001], simple reflections [p=0.03], and Complex reflections [p<0.001]. Occurrences were similar between groups regarding "Giving information". CONCLUSION: An 8-h training workshop was associated with improved MI performance. PRACTICE IMPLICATIONS: These findings lend support for the implementation of MI training in medical schools.

Situación de stocks de peces demersales en la primavera de 1989: Crucero BIC Humboldt 8911-12 (24 de noviembre - 08 de diciembre 1989)

Describe las acciones que realizó el crucero de evaluación de peces demersales, a bordo del BIC Humboldt entre noviembre y diciembre de 1989, cuya información ha permitido determinar la situación actual del subsistema demersal en lo referente a las condiciones oceanográficas, estructura especiológica, distribuón, concentración, biomasa y estructura poblacional de las diferentes especies, poniéndose especial énfasis en las de mayor abundancia económica, entre las que destaca la merluza.

Resultados de la pesca exploratoria de 1979/80 y desembarque de cefalópodos pelagicos en el litoral peruano

El trabajo comprende un análisis de los desembarques de "ca amar" y "pota" desde 1964 a 1981 así como de los resultados de la pesca exploratoria de setiembre 1979 a abril 1 980. las principales especies de cafalópados que se comercializan en Perú bajo la nominación de calamares ( y calamaretes) pertenecen a la familia Loliginidae y de potas o jibias a la familia Ommastrephidae. El promedi o anual de desembarque de 1964 a 1971 de calamarés y potas fue de 243 y 313 toneladas respectivamente, de 1972 a 1981 continúa el desembarque regular de calamares pero no el de potas . Las mejores capturas de calamares y potas se producen en otoño durante los meses de mayo y junio y también en el verano durante los meses de enero y febrero . Casi la totalidad de desembarques de calamares se efectúan en el Callao, Huacho, Chimbote, Paita y el 78% de potas se desembarcan en el Callao y caletas aledañas. La pesca exploratoria de cefalópodos pelágicos efectuada principalmente a bordo del B/P japonés Rhyusho Maru Nº 25, de diciembre a abril 1980, cubrió todo el litoral peruano hasta las 500 mill as afuera. Se efectuaron 128 estaciones de pesca con el sistema y equipos especificas para la captura de calamares; se obtuvo una extracción de 18 toneladas de potas que correspondió a la especie oceánica Dosidicus gigas, con un promedi o de 140 kg por noche y amplitud entre 4 y 830 kg por noche de operación. Los niveles de la población de D. gigas durante la exploración estuvieron bajos, sin embargo las mejores concentraciones de esta especie se ubicaron en la zona norte a partir de las 30 millas hacia afuera en los meses de febrero y marzo( 246 y 224 kg/noche), observándose regu­lares focos a 350 millas afuera de Atico (16°10'8) en marzo (202 kg/noche) .

A spatial modelling framework for assessing climate change impacts on freshwater ecosystems: Response of brown trout (Salmo trutta L.) biomass to warming water temperature

Mountain regions worldwide are particularly sensitive to on-going climate change. Specifically in the Alps in Switzerland, the temperature has increased twice as fast than in the rest of the Northern hemisphere. Water temperature closely follows the annual air temperature cycle, severely impacting streams and freshwater ecosystems. In the last 20 years, brown trout (Salmo trutta L) catch has declined by approximately 40-50% in many rivers in Switzerland. Increasing water temperature has been suggested as one of the most likely cause of this decline. Temperature has a direct effect on trout population dynamics through developmental and disease control but can also indirectly impact dynamics via food-web interactions such as resource availability. We developed a spatially explicit modelling framework that allows spatial and temporal projections of trout biomass using the Aare river catchment as a model system, in order to assess the spatial and seasonal patterns of trout biomass variation. Given that biomass has a seasonal variation depending on trout life history stage, we developed seasonal biomass variation models for three periods of the year (Autumn-Winter, Spring and Summer). Because stream water temperature is a critical parameter for brown trout development, we first calibrated a model to predict water temperature as a function of air temperature to be able to further apply climate change scenarios. We then built a model of trout biomass variation by linking water temperature to trout biomass measurements collected by electro-fishing in 21 stations from 2009 to 2011. The different modelling components of our framework had overall a good predictive ability and we could show a seasonal effect of water temperature affecting trout biomass variation. Our statistical framework uses a minimum set of input variables that make it easily transferable to other study areas or fish species but could be improved by including effects of the biotic environment and the evolution of demographical parameters over time. However, our framework still remains informative to spatially highlight where potential changes of water temperature could affect trout biomass. (C) 2015 Elsevier B.V. All rights reserved.-

L'Écho de Paris

1903/12/20 (Numéro 7140).

L'Écho de Paris

1885/01/18 (Numéro 313).

Quand même

1940/08.

Quand même

1940/11 (N3).

Quand même

1940/10 (N1).