Tangibilidade, classe de ativos e estrutura de capital das empresas listadas na BM&FBOVESPA

This study aims to investigate the influence of the asset class and the breakdown of tangibility as determinant factors of the capital structure of companies listed on the BM & FBOVESPA in the period of 2008-2012. Two current assets classes were composed and once they were grouped by liquidity, they were also analyzed by the financial institutions for credit granting: current resources (Cash, Bank and Financial Applications) and operations with duplicates (Stocks and Receivables). The breakdown of the tangible assets was made based on its main components provided as warrantees for loans like Machinery & Equipment and Land & Buildings. For an analysis extension, three metrics for leverage (accounting, financial and market) were applied and the sample was divided into economic sectors, adopted by BM&FBOVESPA. The data model in dynamic panel estimated by a systemic GMM of two levels was used in this study due its strength to problems of endogenous relationship as well as the omitted variables bias. The found results suggest that current resources are determinants of the capital structure possibly because they re characterized as proxies for financial solvency, being its relationship with debt positive. The sectorial analysis confirmed the results for current resources. The tangibility of assets has inverse proportional relationship with the leverage. As it is disintegrated in its main components, the significant and negative influence of machinery & equipment was more marked in the Industrial Goods sector. This result shows that, on average, the most specific assets from operating activities of a company compete for a less use of third party resources. As complementary results, it was observed that the leverage has persistence, which is linked with the static trade-off theory. Specifically for financial leverage, it was observed that the persistence is relevant when it is controlled for the lagged current assets classes variables. The proxy variable for growth opportunities, measured by the Market -to -Book, has the sign of its contradictory coefficient. The company size has a positive relationship with debt, in favor of static trade-off theory. Profitability is the most consistent variable in all the performed estimations, showing strong negative and significant relationship with leverage, as the pecking order theory predicts

Tercer molar mandibular ectópico en región subcondilar: caso clínico y revisión de la literatura

La impactación de terceros molares en la región condilar es muy inusual. Este artículo describe el caso de cordal incluido en región subcondilar en una mujer que refirió dolor inespecífico hemifacial y varios episodios de tumefacción. Se describe el manejo quirúrgico de estas inclusiones y se realiza una revisión bibliográfica.

Otimização e análise mecânica de pastas geopoliméricas para uso em poços sujeitos à injeção cíclica de vapor

Oil wells subjected to cyclic steam injection present important challenges for the development of well cementing systems, mainly due to tensile stresses caused by thermal gradients during its useful life. Cement sheath failures in wells using conventional high compressive strength systems lead to the use of cement systems that are more flexible and/or ductile, with emphasis on Portland cement systems with latex addition. Recent research efforts have presented geopolymeric systems as alternatives. These cementing systems are based on alkaline activation of amorphous aluminosilicates such as metakaolin or fly ash and display advantageous properties such as high compressive strength, fast setting and thermal stability. Basic geopolymeric formulations can be found in the literature, which meet basic oil industry specifications such as rheology, compressive strength and thickening time. In this work, new geopolymeric formulations were developed, based on metakaolin, potassium silicate, potassium hydroxide, silica fume and mineral fiber, using the state of the art in chemical composition, mixture modeling and additivation to optimize the most relevant properties for oil well cementing. Starting from molar ratios considered ideal in the literature (SiO2/Al2O3 = 3.8 e K2O/Al2O3 = 1.0), a study of dry mixtures was performed,based on the compressive packing model, resulting in an optimal volume of 6% for the added solid material. This material (silica fume and mineral fiber) works both as an additional silica source (in the case of silica fume) and as mechanical reinforcement, especially in the case of mineral fiber, which incremented the tensile strength. The first triaxial mechanical study of this class of materials was performed. For comparison, a mechanical study of conventional latex-based cementing systems was also carried out. Regardless of differences in the failure mode (brittle for geopolymers, ductile for latex-based systems), the superior uniaxial compressive strength (37 MPa for the geopolymeric slurry P5 versus 18 MPa for the conventional slurry P2), similar triaxial behavior (friction angle 21° for P5 and P2) and lower stifness (in the elastic region 5.1 GPa for P5 versus 6.8 GPa for P2) of the geopolymeric systems allowed them to withstand a similar amount of mechanical energy (155 kJ/m3 for P5 versus 208 kJ/m3 for P2), noting that geopolymers work in the elastic regime, without the microcracking present in the case of latex-based systems. Therefore, the geopolymers studied on this work must be designed for application in the elastic region to avoid brittle failure. Finally, the tensile strength of geopolymers is originally poor (1.3 MPa for the geopolymeric slurry P3) due to its brittle structure. However, after additivation with mineral fiber, the tensile strength became equivalent to that of latex-based systems (2.3 MPa for P5 and 2.1 MPa for P2). The technical viability of conventional and proposed formulations was evaluated for the whole well life, including stresses due to cyclic steam injection. This analysis was performed using finite element-based simulation software. It was verified that conventional slurries are viable up to 204ºF (400ºC) and geopolymeric slurries are viable above 500ºF (260ºC)

Síntese, estudo cinético e análise microestrutural do sistema cério-níquel obtido pelo método pechini

The cerium oxide has a high potential for use in removing pollutants after combustion, removal of organic matter in waste water and the fuel-cell technology. The nickel oxide is an attractive material due to its excellent chemical stability and their optical properties, electrical and magnetic. In this work, CeO2-NiO- systems on molars reasons 1:1(I), 1:2(II) e 1:3(III) metal-citric acid were synthesized using the Pechini method. We used techniques of TG / DTG and ATD to monitor the degradation process of organic matter to the formation of the oxide. By thermogravimetric analysis and applying the dynamic method proposed by Coats-Redfern, it was possible to study the reactions of thermal decomposition in order to propose the possible mechanism by which the reaction takes place, as well as the determination of kinetic parameters as activation energy, Ea, pre-exponential factor and parameters of activation. It was observed that both variables exert a significant influence on the formation of complex polymeric precursor. The model that best fitted the experimental data in the dynamic mode was R3, which consists of nuclear growth, which formed the nuclei grow to a continuous reaction interface, it proposes a spherical symmetry (order 2 / 3). The values of enthalpy of activation of the system showed that the reaction in the state of transition is exothermic. The variables of composition, together with the variable temperature of calcination were studied by different techniques such as XRD, IV and SEM. Also a study was conducted microstructure by the Rietveld method, the calculation routine was developed to run the package program FullProf Suite, and analyzed by pseudo-Voigt function. It was found that the molar ratio of variable metal-citric acid in the system CeO2-NiO (I), (II), (III) has strong influence on the microstructural properties, size of crystallites and microstrain network, and can be used to control these properties

The war of attrition in cyber-space or "cyber-attacks", "cyber-war" and "cyber-terrorism"

Nos últimos anos tornou-se óbvio que o mundo virtual das bases de dados e do software – popularmente denominado como ciberespaço – tem um lado negro. Este lado negro tem várias dimensões, nomeadamente perda de produtividade, crime financeiro, furto de propriedade intelectual, de identidade, bullying e outros. Empresas, governos e outras entidades são cada vez mais alvo de ataques de terceiros com o fim de penetrarem as suas redes de dados e sistemas de informação. Estes vão desde os adolescentes a grupos organizados e extremamente competentes, sendo existem indicações de que alguns Estados têm vindo a desenvolver “cyber armies” com capacidades defensivas e ofensivas. Legisladores, políticos e diplomatas têm procurado estabelecer conceitos e definições, mas apesar da assinatura da Convenção do Conselho da Europa sobre Cibercrime em 2001 por vários Estados, não existiram novos desenvolvimentos desde então. Este artigo explora as várias dimensões deste domínio e enfatiza os desafios que se colocam a todos aqueles que são responsáveis pela proteção diária da informação das respetivas organizações contra ataques de origem e objetivos muitas vezes desconhecidos.

A importância da figura paterna na Relação mãe-bebé

Dissertação de Mestrado apresentada ao Instituto Superior de Psicologia Aplicada para obtenção de grau de Mestre na especialidade de Psicologia Clínica.

Avaliação dos impactos do fomento florestal com eucalipto pelo INOVA-Tec System.

O Setor florestal brasileiro utiliza como fonte de suprimento de matéria-prima, madeira oriunda exclusivamente de florestas plantadas, sejam estas em terras próprias ou por meio de cultivo em terras de terceiros, que pode se dar por meio de contratos de arrendamento ou de programas de fomento florestal. Este trabalho propõe o emprego de uma metodologia destinada a avaliação dos impactos desta atividades tecnológicas pelo Inova-tec System. O método INOVA-Tec System consiste de um sistema que permite a análise: i) do cenário para esenvolvimento do programa a partir da geração do índice de significância, e ii) da avaliação do desempenho do programa, pela análise dos indicadores de desempenho que irão compor o índice de magnitude. De posse destes dados, fica mais fácil para o avaliador elaborar a sua lista de recomendações para garantir o adequado manejo da cultura e melhorar o gerenciamento dos impactos, de modo a mitigar a característica potencialmente problemática para o ambiente e para a sociedade. Pela metodologia a cultura é vantajosa em relação à culturas agrícolas sob todos os indicadores avaliados.

Desenvolvimento de um sistema misto de pasta à base de geopolímero e cimento portland para correção de perda de circulação

The materials engineering includes processes and products involving several areas of engineering, allowing them to prepare materials that fulfill the needs of various new products. In this case, this work aims to study a system composed of cement paste and geopolymers, which can contribute to solving an engineering problem that directly involves the exploitation of oil wells subject to loss of circulation. To correct it, has been already proposed the use of granular materials, fibers, reducing the drilling fluid or cement paste density and even surface and downhole mixed systems. In this work, we proposed the development of a slurry mixed system, the first was a cement-based slurry and the second a geopolymer-based slurry. The cement-based slurry was formulated with low density and extenders, 12.0 ppg (1.438 g/cm ³), showing great thixotropic characteristics. It was added nano silica at concentrations of 0.5, 1.0 and 1.5 gps (66.88, 133.76 and 200.64 L/m3) and CaCl2 at concentrations of 0.5, 1, 0 and 1.5%. The second system is a geopolymer-based paste formulated from molar ratios of 3.5 (nSiO2/nAl2O3), 0.27 (nK2O/nSiO2), 1.07 (nK2O/nAl2O3) and 13.99 (nH2O/nK2O). Finally, we performed a mixture of these two systems, for their application for correction of circulation lost. To characterize the raw materials, XRD, XRF, FTIR analysis and titration were performed. The both systems were characterized in tests based on API RP10B. Compressive strength tests were conducted after curing for 24 hours, 7 and 28 days at 58 °C on the cement-based system and the geopolymer-based system. From the mixtures have been performed mixability tests and micro structural characterizations (XRD, SEM and TG). The results showed that the nano silica, when combined with CaCl2 modified the rheological properties of the cement slurry and from the concentration of 1.5 gpc (200.64 L / m³) it was possible to obtain stable systems. The system mixture caused a change in the microstructure of the material by favoring the rate of geopolymer formation to hinder the C3S phase hydration, thus, the production of CSH phases and Portlandite were harmed. Through the mixability tests it can be concluded that the system, due to reduced setting time of the mixture, can be applied to plug lost circulation zones when mixed downhole

Prevalencia de Helicobacter pylori en placa dentobacteriana de niños de casa hogar

Título: Prevalencia de Helicobacter pylori en placa dentobacteriana de niños de casa hogar. Introducción. El Helicobacter pylori es una bacteria común que está latente en millones de personas alrededor del mundo, tanto pacientes adultos como niños. Se ha comprobado la existencia del ADN de dicha bacteria en placa dentobacteriana de pacientes pediátricos aparentemente sanos, en los que se asume a la cavidad oral como el ambiente que sirve para su reservorio. La transmisión por alimentos contaminados, agua, o en general las prácticas inadecuadas de saneamiento, así como clase social baja, entre otros factores, parecen estar relacionados con una mayor prevalencia de infección por Helicobacter pylori. Objetivo. Determinar la prevalencia de Helicobacter pylori en la placa dental de niños de casa hogar de las redes de asistencia de Back2Back. Materiales y Métodos. La investigación se realizó con pacientes de 3 a 16 años de las redes de asistencia de Back2Back y en el área de Biología Molecular de la unidad de Odontología Integral del Centro de Investigación y Desarrollo en Ciencias de la Salud de la UANL en pacientes aparentemente sanos, buscando la presencia de Helicobacter pylori en placa dentobacteriana. Las muestras fueron tomadas de las caras vestibulares de molares superiores y colocadas en un medio de cultivo para su conservación. Posteriormente se realizó la extracción del ADN que fue analizado por la técnica de PCR en tiempo real. Las muestras fueron analizadas y los datos fueron capturados en una base de datos en el programa IBM SPSS Statistics 20. Se utilizó la prueba estadística X2 Considerada con un 95% de confiabilidad. X2=4.33, p=0.379 Resultados. Se obtuvo en el estudio que de un total de 50 muestras el 38% fueron positivas a Helicobacter pylori; en cuanto a genero el 51% correspondieron a pacientes masculinos y las edades con mayor prevalencia fueron de 6 a 8 años con un 22%. No hay relación entre el contacto de la madre y la presencia de Helicobacter pylori en placa dentobacteriana de los niños de casa hogar. Conclusión. Se determinó que la prevalencia de Helicobacter pylori en los cultivos de placa dentobacteriana mediante PCR en tiempo real de niños de casa hogar de la red de asistencia Back2back no es significativa. Se destaca la importancia de la placa dentobacteriana en el diagnóstico de Helicobacter pylori en la cavidad oral de los niños y notificar a las autoridades correspondientes su presencia para poder realizar campañas de concientización.

Evaluación del alcance del hipoclorito de sodio en los últimos 2 mm apicales utilizando distintos métodos de irrigación: un estudio in vivo

INTRODUCCIÓN: El principal objetivo del tratamiento de endodoncia es lograr la completa desinfección del conducto para evitar o curar la inflamación pulpar y/o periapical, por eso la importancia de lograr llevar la solución irrigante a todo lo largo del conducto. Muchos estudios han observado la eficacia de los distintos métodos de irrigación para llevar la solución a la parte apical, sin embargo la mayoría de estos se han realizado in vitro, dando una conclusión menos apegada a la realidad, por esa razón el propósito de este estudio fue comparar in vivo la capacidad de distintos métodos de irrigación de llevar la solución irrigante al tercio apical. OBJETIVOS: Evaluar cuál de los diferentes métodos de irrigación (convencional, activación ultrasónica y EndoVac) es más efectivo para lograr que el hipoclorito de sodio alcance el tercio apical de los conductos radiculares. MATERIALES Y MÉTODOS: Para llevar a cabo este estudio se utilizaron 7 conductos distales de molares inferiores, 1 conducto palatino de molar superior y 12 conductos únicos de piezas uniradiculares, dando un total de 20 conductos. Cada conducto se instrumentó con el sistema TF-Adaptive (SybronEndo) utilizando solo los instrumentos ML1 y ML2 y posteriormente dando una conformación final con 40/.04 del sistema TF, se irrigó con una solución previamente elaborada de 1:1 de NaOCl al 5.25% y Ioditrast M60 (Medio de contraste) utilizando las tres técnicas en cada conducto. Se tomaron radiografías digitales después de cada técnica realizada las cuales fueron analizadas por 3 expertos en la especialidad de endodoncia. Los resultados fueron analizados mediante chi cuadrada. RESULTADOS: Después de la instrumentación con 40/.04, la irrigación pasiva logró llevar la solución en 13 de las 20 piezas (65%), la activación ultrasónica en 10 de 20 (50%) y el sistema EndoVac en 16 de 20 (80%). Sin embargo, no hubo diferencia estadísticamente significativa. CONCLUSIÓN: No hubo diferencias estadísticamente significativas entre los tres grupos, sin embargo clínicamente el sistema EndoVac fue el método que logro llevar la solución en toda la longitud de trabajo en un mayor número de piezas.

América do Sul : uma visão geopolitica

Periférica e fonte de matérias-primas para terceiros, a América do Sul nunca desempenhou um papel de relevo no xadrez mundial. Com uma geografia física e uma variedade climática que favorecem a segmentação foi, também por isso, colonizada e administrada de diferentes modos por portugueses e espanhóis, factos que vieram a refletir-se na configuração dos Estados e numa forte dimensão conflitual após as independências do século XIX. De tudo isto resultou também uma distribuição assimétrica das populações – elas próprias resultantes de uma justaposição talvez única no planeta –, bem como uma forte tendência para o florescimento de pequenos poderes locais, criando deste modo um campo ímpar para a análise geopolítica, já que a teorização era frequentemente confirmada pela realidade. Aliás, não é certamente por acaso, que a teoria geopolítica é ainda omnipresente em todo o subcontinente. De facto, desde sempre dominados ou tutelados por potências exteriores, cerca de duzentos anos após as independências, os países da América do Sul ainda procuram os seus caminhos. Hegemonia, acerto de fronteiras, integração, cooperação política e económica, tudo permanece em aberto. Sem ousar fazer futurologia, a geopolítica fornece bases perenes de previsão. Foi o que se tentou fazer.

Preparação e caracterização de catalisadores à base de titânio suportado em MCM-41 para produção de compostos oxigenados através da pirólise catalítica do capim elefante

In recent years, the area of advanced materials has been considerably, especially when it comes to materials for industrial use, such as is the case with structured porosity of catalysts suitable for catalytic processes. The use of catalysts combined with the fast pyrolysis process is an alternative to the oxygenate production of high added value, because, in addition to increasing the yield and quality of products, allows you to manipulate the selectivity to a product of interest, and therefore allows greater control over the characteristics of the final product. Based on these arguments, in this work were prepared titanium catalysts supported on MCM-41 for use in catalytic pyrolysis of biomass, called elephant grass. The reactions of pyrolysis of biomass were performed in a micro pyrolyzer, Py-5200, coupled to GC / MS, the company CDS Corporation, headquartered in the United States. The catalysts Ti-MCM-41 in different molar ratios were characterized by XRD, TG / DTG, FT-IR, SEM, XRF, UV-visible adsorption of nitrogen and the distribution of particle diameter and specific surface area measurement by the BET method. From the catalytic tests it was observed that the catalysts synthesized showed good results for the pyrolysis reaction.The main products were obtained a higher yield of aldehydes, ketones and furan. It was observed that the best reactivity is a direct function of the ratio Si/Ti, nature and concentration of the active species on mesoporous supports. Among the catalysts Ti-MCM-41 (molar ratio Si / Ti = 25 and 50), the ratio Si / Ti = 25 (400 ° C and 600 ° C) favored the cracking of oxygenates such as acids , aldehydes, ketones, furans and esters. Already the sample ratio Si / Ti = 50 had the highest yield of aromatic oxygenates

Síntese e caracterização do poli(ácido láctico) para potencial uso em sistemas de liberação controlada de fármacos

With the advances in medicine, life expectancy of the world population has grown considerably in recent decades. Studies have been performed in order to maintain the quality of life through the development of new drugs and new surgical procedures. Biomaterials is an example of the researches to improve quality of life, and its use goes from the reconstruction of tissues and organs affected by diseases or other types of failure, to use in drug delivery system able to prolong the drug in the body and increase its bioavailability. Biopolymers are a class of biomaterials widely targeted by researchers since they have ideal properties for biomedical applications, such as high biocompatibility and biodegradability. Poly (lactic acid) (PLA) is a biopolymer used as a biomaterial and its monomer, lactic acid, is eliminated by the Krebs Cycle (citric acid cycle). It is possible to synthesize PLA through various synthesis routes, however, the direct polycondensation is cheaper due the use of few steps of polymerization. In this work we used experimental design (DOE) to produce PLAs with different molecular weight from the direct polycondensation of lactic acid, with characteristics suitable for use in drug delivery system (DDS). Through the experimental design it was noted that the time of esterification, in the direct polycondensation, is the most important stage to obtain a higher molecular weight. The Fourier Transform Infrared (FTIR) spectrograms obtained were equivalent to the PLAs available in the literature. Results of Differential Scanning Calorimetry (DSC) showed that all PLAs produced are semicrystalline with glass transition temperatures (Tgs) ranging between 36 - 48 °C, and melting temperatures (Tm) ranging from 117 to 130 °C. The PLAs molecular weight characterized from Size Exclusion Chromatography (SEC), varied from 1000 to 11,000 g/mol. PLAs obtained showed a fibrous morphology characterized by Scanning Electron Microscopy (SEM)

Síntese do Poli (ácido láctico) por policondensação direta utilizando um planejamento fatorial

The environmental impact caused by the disposal of non-biodegradable polymer packaging on the environment, as well as the high price and scarcity of oil, caused increase of searches in the area of biodegradable polymers from renewable resources were developed. The poly (lactic acid) (PLA) is a promising polymer in the market, with a large availability of raw material for the production of its monomer, as well as good processability. The aimed of this study was synthesis PLA by direct polycondesation of lactic acid, using the tool of experimental design (DOE) (central composite rotatable design (CCRD)) to optimize the conditions of synthesis. The polymer obtained was characterized by scanning electron microscopy (SEM), Fourier transform infrared spectroscopy (FTIR), viscosimetric analysis, differential scanning calorimeter (DSC) and size exclusion chromatography (SEC). The results confirmed the formation of a poly (lactic acid) semicrystalline in the syntheses performed. Through the central composite rotatable design was possible to optimize the crystallization temperature (Tc) and crystallinity degree (Xc). The crystallization temperature maximum was found for percentage of catalyst around the central point (0,3 (%W)) and values of time ranging from the central point (6h) to the upper level (+1) (8h). The crystallization temperature maximum was found for the total synthesis time of 4h (-1) and percentage of catalyst 0,1(W%) (-1). The results of size exclusion chromatography (SEC) showed higher molecular weights to 0,3 (W%) percent of catalyst and total time synthesis of 3,2h

Manual do Cuidador - Cuidados à Pessoa Dependente

O conceito de dependência está relacionado com a incapacidade da pessoa em satisfazer as suas necessidades precisando para tal de terceiros.