Bankruptcy Situation Model in Small Business: The Case of Restaurant Firms

The purpose of this paper is to describe and discuss the current bankruptcy prediction models. This is done in the context of pros and cons of proposed models to determine the appropriate factors of failure phenomenon in cases involving restaurants that have filed for bankruptcy under Chapter 11. A sample of 11 restaurant companies that filed for bankruptcy between 1993 and 2003 were identified from the Form 8-K reported to the Securities and Exchange Commission (SEC). By applying financial ratios retrieved from the annual reports which contain, income statements, balance sheets, statements of cash flows, and statements of stockholders’ equity (or deficit) to the Atlman’s mode, Springate model, and Fulmer’s model. The study found that Atlman’s model for the non-manufacturing industry provided the most accurate bankruptcy predictions.

Situational-Context: A Unified View of Everything Involved at a Particular Situation

As the interest in the Web of Things increases, specially for the general population, the barriers to entry for the use of these technologies should decrease. Current applications can be developed to adapt their behaviour to predefined conditions and users preferences, facilitating their use. In the future,Web of Things software should be able to automatically adjust its behaviour to non-predefined preferences or context of its users. In this vision paper we define the Situational-Context as the combination of the virtual profiles of the entities (things or people) that concur at a particular place and time. The computation of the Situational-Context allow us to predict the expected system behaviour and the required interaction between devices to meet the entities’ goals, achieving a better adjustment of the system to variable contexts.

Assessing mackerel scad, Decapterus macarellus, in Cape Verde: using a Bayesian approach to biomass dynamic modelling in a data-limited situation

The fisheries for mackerel scad, Decapterus macarellus, are particularly important in Cape Verde, constituting almost 40% of total catches at the peak of the fishery in 1997 and 1998 ( 3700 tonnes). Catches have been stable at a much lower level of about 2 100 tonnes in recent years. Given the importance of mackerel scad in terms of catch weight and local food security, there is an urgent need for updated assessment. Stock assessment was carried out using a Bayesian approach to biomass dynamic modelling. In order to tackle the problem of a non-informative CPUE series, the intrinsic rate of increase, r, was estimated separately, and the ratio B-0/X, initial biomass relative to carrying capacity, was assumed based on available information. The results indicated that the current level of fishing is sustainable. The probability of collapse is low, particularly in the short-term, and it is likely that biomass may increase further above B-msy, indicating a healthy stock level. It would appear that it is relatively safe to increase catches even up to 4000 tonnes. However, the marginal posterior of r was almost identical to the prior, indicating that there is relatively low information content in CPUE. This was also the case in relation to B-0/X There have been substantial increases in fishing efficiency, which have not been adequately captured by the measure used for effort (days or trips), implying that the results may be overly optimistic and should be considered preliminary. (c) 2006 Elsevier B.V. All rights reserved.

Otoneurological Evaluation: Current Good Practice.

80

Beliefs And Misbeliefs About Current Interventions During Labor And Delivery In Brazil.

30 Suppl 1

Toll-like Receptor 4 Activation Promotes Cardiac Arrhythmias By Decreasing The Transient Outward Potassium Current (ito) Through An Irf3-dependent And Myd88-independent Pathway.

Cardiac arrhythmias are one of the main causes of death worldwide. Several studies have shown that inflammation plays a key role in different cardiac diseases and Toll-like receptors (TLRs) seem to be involved in cardiac complications. In the present study, we investigated whether the activation of TLR4 induces cardiac electrical remodeling and arrhythmias, and the signaling pathway involved in these effects. Membrane potential was recorded in Wistar rat ventricle. Ca(2+) transients, as well as the L-type Ca(2+) current (ICaL) and the transient outward K(+) current (Ito), were recorded in isolated myocytes after 24 h exposure to the TLR4 agonist, lipopolysaccharide (LPS, 1 μg/ml). TLR4 stimulation in vitro promoted a cardiac electrical remodeling that leads to action potential prolongation associated with arrhythmic events, such as delayed afterdepolarization and triggered activity. After 24 h LPS incubation, Ito amplitude, as well as Kv4.3 and KChIP2 mRNA levels were reduced. The Ito decrease by LPS was prevented by inhibition of interferon regulatory factor 3 (IRF3), but not by inhibition of interleukin-1 receptor-associated kinase 4 (IRAK4) or nuclear factor kappa B (NF-κB). Extrasystolic activity was present in 25% of the cells, but apart from that, Ca(2+) transients and ICaL were not affected by LPS; however, Na(+)/Ca(2+) exchanger (NCX) activity was apparently increased. We conclude that TLR4 activation decreased Ito, which increased AP duration via a MyD88-independent, IRF3-dependent pathway. The longer action potential, associated with enhanced Ca(2+) efflux via NCX, could explain the presence of arrhythmias in the LPS group.

Phenotypic Polymorphism Of Chrysomya Albiceps (wiedemann) (diptera: Calliphoridae) May Lead To Species Misidentification.

Species identification is an essential step in the progress and completion of work in several areas of biological knowledge, but it is not a simple process. Due to the close phylogenetic relationship of certain species, morphological characters are not always sufficiently distinguishable. As a result, it is necessary to combine several methods of analysis that contribute to a distinct categorization of taxa. This study aimed to raise diagnostic characters, both morphological and molecular, for the correct identification of species of the genus Chrysomya (Diptera: Calliphoridae) recorded in the New World, which has continuously generated discussion about its taxonomic position over the last century. A clear example of this situation was the first record of Chrysomya rufifacies in Brazilian territory in 2012. However, the morphological polymorphism and genetic variability of Chrysomya albiceps studied here show that both species (C. rufifacies and C. albiceps) share very similar character states, leading to misidentification and subsequent registration error of species present in our territory. This conclusion is demonstrated by the authors, based on a review of the material deposited in major scientific collections in Brazil and subsequent molecular and phylogenetic analysis of these samples. Additionally, we have proposed a new taxonomic key to separate the species of Chrysomya found on the American continent, taking into account a larger number of characters beyond those available in current literature.

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.

Contribuição à organização da pesquisa em Química e os desafios da interação com outras áreas do conhecimento

This article provides some aspects that allow making a current reading of the situation of the Brazilian Chemistry that permit us considerate it as a strategic area. They are still presented some initial proposals related to the organization of the research as well as to win the challenges of the relationship with the other areas of the knowledge.

Preparative separation of flavonoids from the medicinal plant Davilla elliptica St. Hill. by high-speed counter-current chromatography

High-speed counter-current chromatography (HSCCC) is a major tool for the fast separation of natural products from plants. It was used for the preparative isolation of the flavonoid monoglucosides present in the aerial parts of the Davilla elliptica St. Hill. (Dilleniaceae). This species is used in Brazilian folk medicine for the treatment of gastric disorders. The optimum solvent system used was composed of a mixture of ethyl acetate-n-propanol-water (140:8:80, v/v/v) and led to a successful separation of quercetin-3-O-alpha-L-rhamnopyranoside and myricetin-3-O-alpha-L-rhamnopyranoside in approximately 3.0 hours with purity higher than 95%. Identification was performed by ¹H NMR, 13C NMR and HPLC-UV-DAD analyses.

Formação e desenvolvimento profissional do treinador : um estudo sobre os treinadores de basquetebol, suas identidade e saberes

Universidade Estadual de Campinas. Faculdade de Educação Física

Juventude, lazer e uso abusivo de alcool

Universidade Estadual de Campinas . Faculdade de Educação Física

Futebol para cegos (futebol de cinco) no Brasil : leitura do jogo e estrategias tatico-tecnicas

Universidade Estadual de Campinas . Faculdade de Educação Física

Sistema de periodização em blocos : efeitos de um modelo de treinamento sobre o desempenho de nadadores velocistas de alto nivel

Universidade Estadual de Campinas . Faculdade de Educação Física

Conhecendo para intervir, em direção ao empoderamento pela atividade fisica no Complexo São Marcos, Campinas, SP

Universidade Estadual de Campinas . Faculdade de Educação Física