O controverso reconhecimento dos activos públicos face à actual situação conceptual da contabilidade pública em Portugal e Espanha

Con la reforma de la contabilidad pública, numeradamente en Portugal y España, la contabilidad patrimonial ha ganado importancia en este sistema contable, siendo necesario definir la composición y el valor del patrimonio de cada entidad pública. La clasificación de los diferentes elementos patrimoniales, numeradamente los activos, se convirtió en una de las preocupaciones de estas entidades, siendo necesario definir criterios exactos para su reconocimiento, lo que provocó una problemática conceptual en la Contabilidad Pública de los diversos países. En Portugal, la reforma de la Contabilidad Pública resultó en la implementación de planes públicos sectoriales, que poco se refieren à su encuadramiento conceptual, no haciendo mención, entre otros aspectos, al concepto y a los criterios de reconocimiento de los elementos de las demonstraciones financieras, por ejemplo de los activos. Por lo tanto, estos planes sectoriales de Contabilidad Pública muestran deficiencias conceptuales, que podrán superarse mediante la definición de un marco conceptual para la Contabilidad Pública en Portugal, partiendo de los existentes al nivel nacional e internacional de ámbito empresarial, y también de ámbito público, y haciendo los correspondientes ajustes, atendiendo a las particularidades de las entidades a las cuales este sistema contable se aplica. En España, el actual Plan General de Contabilidad Pública - PGCP, aprobado en 1994 y modificado posteriormente, tiene algunas deficiencias conceptuales. Sin embargo, en este país es evidente un avance conceptual en comparación con Portugal, ya que se ha publicado un borrador del nuevo PGCP en el año 2009, que incluye un marco conceptual para la Contabilidad Pública. Teniendo en cuenta el marco conceptual del PGCP (2009), así como otros marcos conceptuales existentes, la cuestión de lo que reconocer como un activo está más clara, mencionando dos requisitos de reconocimiento: el cumplimiento del concepto de activos y de sus dos criterios de reconocimiento, relacionados con la relevancia de un elemento para la entidad y la fiabilidad de su valoración. Por lo tanto, teniendo en cuenta estos dos requisitos, un elemento sólo puede ser reconocido como un activo cuando es económicamente controlado por la entidad, resulte de eventos pasados, se pueda utilizar en la prestación de servicios o en la obtención de beneficios para la entidad y, finalmente, cuando su valor puede ser valorado de forma fiable. Así, vemos que la definición del reconocimiento de los activos, y también los demás elementos de los estados financieros, es un elemento importante del marco conceptual de la contabilidad, que es esencial en la preparación y presentación de los estados financieros, que permite una aplicación más coherente de las normas contables, y por lo tanto una mayor comparabilidad de la información financiera.

“A adopção do justo valor no SNC: breve reflexão face à crise financeira”

sem abstract

Effect of poling state and morphology of piezoelectric poly(vinylidene fluoride) membranes for skeletal muscle tissue engineering

This work reports on the influence of polarization and morphology of electroactive poly(vinylidene fluoride), PVDF, on the biological response of myoblast cells. Non-poled, ‘‘poled +’’ and “poled-“ -PVDF were prepared in the form of films. Further, random and aligned electrospun -PVDF fiber mats were also prepared. It is demonstrated that negatively charged surfaces improve cell adhesion and proliferation and that the directional growth of the myoblast cells can be achieved by the cell culture on oriented fibers. Therefore, the potential application of electroative materials for muscle regeneration is demonstrated.

A Avaliação do Desempenho de Fundos de Investimento: Modelos Condicionais vs. Modelos não Condicionais

A eficácia das medidas tradicionais de avaliação do desempenho de fundos de investimento tem sido amplamente posta em causa na literatura, sendo-lhes apontadas importantes limitações de ordem conceptual e econométrica. Uma dessas limitações reside no facto de as mesmas pressuporem a existência de uma medida de risco constante ao longo do período de avaliação. Na tentativa de fazer face a esta limitação e considerando que tanto o risco como as rendibilidades esperadas variam ao longo do tempo, um dos mais recentes desenvolvimentos nesta área está relacionado com a utilização de modelos condicionais, que avaliam os gestores das carteiras levando em consideração a informação pública disponível no momento em que as rendibilidades foram geradas. Neste contexto, depois de feita uma revisão da literatura, leva-se a cabo uma análise empírica, com base numa amostra de fundos pertencentes ao mercado português que investem quer no mercado nacional quer no mercado europeu, com o intuito de se estimarem e compararem as medidas de avaliação tradicionais com as suas versões condicionais, de modo a aferir das potenciais vantagens desta nova abordagem. Para além de utilizar quer modelos parcialmente condicionais quer modelos totalmente condicionais, este estudo empírico utiliza variáveis de informação europeias, em vez das mais usuais variáveis locais, e leva em consideração a utilização de variáveis condicionais detrended, um procedimento que pretende evitar o surgimento de regressões “falsas”. Um outro ponto que é objecto de análise é a avaliação do impacto do enviesamento provocado pela utilização de amostras que contenham apenas fundos que sobreviveram a todo o período da pesquisa (survivorship bias), um problema que afecta a grande maioria dos estudos empíricos. Os resultados da análise efectuada sugerem que os gestores dos fundos não são capazes de “bater” o mercado, evidenciando desempenhos negativos ou neutros. Para além disso, observa-se um distance effect, pois os gestores que investem no mercado local obtêm desempenhos superiores aos que investem no mercado europeu. A introdução da condicionalidade nos modelos fez com que tanto o desempenho dos fundos como o poder explicativo dos modelos melhorasse ligeiramente. Para além disso, há evidência de betas (mas não de alfas) variáveis ao longo do tempo em função das variáveis de informação. Contudo, a significância destas variáveis parece estar relacionada com a existência de regressões “falsas”. No que respeita ao survivorship bias, este tem um impacto pequeno nas estimativas do desempenho.

Effect of N and K doses in nutritive solution on growth, production and coffee bean size

An adequate supply of nutrients is essential for obtaining high yields of coffee. The objective of this study was to evaluate the effect of N, K and the N:K ratio on vegetative and reproductive growth of coffee. For this purpose, coffee plants were grown in nutrient solution containing K in the concentrations of 1.08; 2.15; 3.23 and 5.38 mmol L-1 combined with a dose of 6 mmol L-1 N, resulting in the N:K ratios (w/w): 1:0.5; 1:1; 1:1.5 and 1:2.5. The control treatment consisted of the doses 3 and 1.61 mmol L-1 of N and K respectively, resulting in the N:K ratio (w/w) 1.0:1.5. The following variables were evaluated: height, stem diameter, number of nodes of the eighth plagiotrofic branch (index branch), pairs of plagiotrofic branches and number of nodes in the orthotropic branch every three weeks from the beginning of the experiment. Additionally, it was evaluated the chemical composition of processed beans and leaves between the flowering and the rapid expansion stage of the cherry beans, production of cherry beans per plant and classification of beans according to the size. N influenced mainly the characteristics of vegetative growth and K influenced mainly the reproductive growth evaluated by the production. The lowest production resulted in the highest percentages of beans retained on sieves with holes larger than 16/64", while the highest production promoted an increase in the percentage of beans retained on sieves with holes smaller than 16/64".

Effect of cattle manure on sunflower production and water use in two types of soil

The aim of the present study was to evaluate water consumption, use efficiency and yield components of sunflower variety Embrapa 122 V/2000 cultivated in two types of soil (Fluvissol and Haplic Luvisol) subjected to increasing doses of cattle manure. The experiment was carried out in a greenhouse at Universidade Estadual da Paraíba. The experimental design was completely randomized in a factorial scheme. The irrigation was performed every other day, replacing the water absorbed by the plants. The water consumption and the use efficiency were evaluated, being the use efficiency determined by the ratio of the total dry mass of sunflower and the amount of water used to produce it in each treatment. Plants were harvested at 95 days after sowing when the following parameters were evaluated: number of seeds per plant, weight of seeds per plant, weight of 1000 seeds and the outer diameter of the capitulum (head). The results showed that the sunflower was positively affected by cattle manure application, increasing the production components and the water use efficiency, regardless of the type of soil. Excepting for the 1000 seeds weight and the water use efficiency, the type of soil affected significantly the water use, the number and weight of seeds per plant. The plants cultivated in Haplic Luvisol had a better performance.

Effect of acetic acid on rice seeds coated with rice husk ash

Flooded rice cultivation promotes anaerobic conditions, favoring the formation of short chain organic acids such as acetic acid, which may be toxic to the crop. The objective of this study was to evaluate the effect of acetic acid on rice seeds coated with rice husk ash. The experiment was arranged in a 2 x 5 x 5 factorial randomized design, with two cultivars (IRGA 424 and BRS Querência), five doses of coating material (0, 2, 3,4 e 5 g kg-1 seed) and five concentrations of acetic acid (0, 3, 6, 9 and 12 mM), with 4 replications, totaling 50 treatments. The variables first count of germination, germination, shoot and root length, dry weight of shoots and roots were recorded. The results showed that coating rice seeds with rice husk ash up to 5 g kg-1 seed does not influence the performance of rice seeds of cultivars IRGA 424 and BRS Querência when exposed to concentrations of 12 mM acetic acid. The presence of acetic acid in the substrates used for seed germination reduced the vigor and viability of seeds of cultivars IRGA 424 and BRS Querência, as well as seedling development, affecting mainly the roots of BRS Querência.

Effect of filler content on morphology and physical-chemical characteristics of poly(vinylidene fluoride)/NaY-zeolite filled membranes

Poly(vinylidene fluoride) electrospun membranes have been prepared with different NaY zeolite contents up to 32%wt. Inclusion of zeolites induces an increase of average fiber size from ~200 nm in the pure polymer up to ~500 nm in the composite with 16%wt zeolite content. For higher filler contents, a wider distribution of fibers occurs leading to a broader size distributions between the previous fiber size values. Hydrophobicity of the membranes increases from ~115º water contact angle to ~128º with the addition of the filler and is independent on filler content, indicating a wrapping of the zeolite by the polymer. The water contact angle further increases with fiber alignment up to ~137º. Electrospun membranes are formed with ~80 % of the polymer crystalline phase in the electroactive  phase, independently on the electrospinning processing conditions or filler content. Viability of MC3T3-E1 cells on the composite membranes after 72 h of cell culture indicates the suitability of the membranes for tissue engineering applications.

Effect of fiber orientation in gelled poly (vinylience fluoride) electrospun membranes for Li-ion battery applications

Battery separators based on electrospun membranes of poly(vinylidene fluoride) (PVDF) have been prepared in order to study the effect of fiber alignment on the performance and characteristics of the membrane. The prepared membranes show an average fiber diameter of ~272 nm and a degree of porosity of ~87 %. The gel polymer electrolytes are prepared by soaking the membranes in the electrolyte solution. The alignment of the fibers improves the mechanical properties for the electrospun membranes. Further, the microstructure of the membrane also plays an important role in the ionic conductivity, being higher for the random electrospun membrane due to the lower tortuosity value. Independently of the microstructure, both membranes show good electrochemical stability up to 5.0 V versus Li/Li+. These results show that electrospun membranes based on PVDF are appropriate for battery separators in lithium-ion battery applications, the random membranes showing a better overall performance.

Effect of neutralization and cross-linking on the thermal degradation of chitosan electrospun membranes

Thermal degradation of as electrospun chitosan membranes and samples subsequently treated with ethanol and cross-linked with glutaraldehyde (GA) have been studied by thermogravimetry (TG) coupled with an infrared spectrometer (FTIR). The influence of the electrospinning process and cross-linking in the electrospun chitosan thermal stability was evaluated. Up to three degradation steps were observed in the TG data, corresponding to water dehydration reaction at temperatures below 100 ºC, loss of side groups formed between the amine groups of chitosan and trifluoroacetic acid between 150 – 270 ºC and chitosan thermal degradation that starts around 250 ºC and goes up to 400 ºC. The Kissinger model was employed to evaluate the activation energies of the electrospun membranes during isothermal experiments and revealed that thermal degradation activation energy increases for the samples processed by electrospinning and subsequent neutralization and cross-linking treatments with respect to the neat chitosan powder.

A normalização contabilística das microentidades: análise comparativa face à norma aplicável ás pequenas entidades

Em resultado do processo harmonizador da contabilidade ao nível da União Europeia, Portugal e os demais Estados-membros, viram necessidade de adaptar a sua normalização contabilística às Normas Internacionais de Contabilidade adotadas pela União Europeia, de forma a garantir uma maior comparabilidade da informação financeira das empresas dos diversos países. Consequentemente, foi aprovado, em Portugal, no ano 2009, o Sistema de Normalização Contabilística (SNC), que atende às diferentes necessidades de relato financeiro, incluindo um regime composto por 28 Normas Contabilísticas e de Relato Financeiro, aplicáveis à generalidade das empresas, um regime aplicável às designadas pequenas entidades, composto por uma Norma Contabilística e de Relato Financeiro para as Pequenas Entidades, e também como parte integrante do SNC, no ano 2011, foi aprovado um regime aplicável às entidades do setor não lucrativo. Todavia, e perante as características do tecido empresarial português, foi aprovado, em 2011, um regime simplificado aplicável às microentidades. Este trabalho tem por objetivo analisar este processo normalizador da contabilidade em Portugal, com especial referência à análise comparativa das normas aplicáveis às pequenas entidades e às microentidades. Com este trabalho concluímos que existem diferenças entre os dois normativos, não apenas no âmbito da dimensão e conteúdo das demonstrações financeiras, como também em termos de mensuração de alguns elementos das demonstrações financeiras, como por exemplo, dos ativos fixos tangíveis e intangíveis; destacam-se também, entre outras, diferenças ao nível de alguns conceitos, como de ativos e passivos contingentes, não mencionados no normativo das microentidades.

Effect of cylindrical filler aggregation on the electrical conductivity of composites

This work reports on the effect of carbon nanotube aggregation on the electrical conductivity and other network properties of polymer/carbon nanotube composites by modeling the carbon nanotubes as hard-core cylinders. It is shown that the conductivity decreases for increasing filler aggregation, and that this effect is more significant for higher cylinder volume fractions. It is also demonstrated, for volume fractions at which the giant component is present, that increasing the fraction of cylinders within clusters leads to a break of the giant component and the formation of a set of finite clusters. The decrease of the giant component with the increase of the fraction of cylinders within the cluster can be related to a decrease of the spanning probability due to a decrease of the number of cylinders between the clusters. Finally, it is demonstrated that the effect of aggregation can be understood by employing the network theory.

Indirect effect of neem oil on Podisus nigrispinus (Hemiptera, Pentatomidae): biology and predatory capacity

This study evaluated the effects on the development and predatory capacity of Podisus nigrispinus fed on Spodoptera frugiperda that have ingested different concentrations of neem oil. The predatory capacity of Podisus nigrispinus was assessed, separating nymphs (fourth instar) and adults (males and females). The treatments consisted of S. frugiperda larvae reared in neem oil aqueous solutions (0.077, 0.359 and 0.599%), deltamethrin EC 25 (0.100%) and control arranged in a completely randomized design, with ten replicates. Insects were offered three larval densities (one, three and six), in the third or fourth instars. The predated larvae were examined at 24 and 48 hours after the beginning of the experiment. Biological parameters of Podisus nigrispinus were evaluated in groups of ten second-instar nymphs transferred to pots, in five replicates. Insects were offered 2-6 third and/or fourth-instar larvae reared in the same neem oil concentrations in a completely randomized design. The following parameters were evaluated: duration of each nymph stage (days), nymph mortality (%), weight of fifth-instar nymphs (mg), sex ratio, weight of males and females (mg) and longevity of unfed adults (days). The predatory capacity of nymphs and adults of Podisus nigrispinus was influenced by the neem oil at the concentrations of 0.359% and 0.599% in the highest density. The concentration of 0.359% lengthened the nymphal stage and the concentration of 0.599% reduced the weight of males.

Effect of hay on performance of Holstein calves at suckling and post-weaning

The objective of this work was to evaluate the performance of Holstein calves in suckling and post-weaning phases, intensively managed during suckling in the absence or presence of hay. Twenty-four male Holstein calves, at an average age of 15 days and initial weight of 43 kg were used in the experiment. The experimental design was completely randomized, consisting of two treatments and six replications. The treatments were as follows: 1) suckling with milk substitute + initial concentrate for calves, ad libitum + temperate grass hay (oat/ryegrass), ad libitum; 2) suckling with milk substitute + initial concentrate for calves, ad libitum. No significant difference was found between treatments for weight gain and feed conversion. However, the supply of hay caused an increase in daily dry matter intake (2.127 vs 1.894 kg). The intake of hay promoted greater stimulus to consumption of concentrate and greater weight at weaning.

Effect of biostimulant application on production and flavonoid content of marigold (Calendula officinalis L.)

The production of medicinal plants as raw material for industry must associate quality with biomass formation and, with this purpose, the application of plant growth regulators has been studied in these crops. The objective of this study was to evaluate the effect of a biostimulant on growth, inflorescence production and flavonoid content in marigold. The experiment was conducted in a greenhouse and the treatments consisted of increasing doses of the biostimulant (0, 3, 6, 9, 12 and 15 mL L-1) applied by foliar spraying in ten consecutive applications. The experiment was arranged in a completely randomized design, with six treatments and ten repetitions. The number of leaves and flowerheads and dry matter of roots increased linearly with increasing doses of the growth promoter, with 20%, 36.97% and 97.28% increases, respectively, compared with the control. The total dry mass and shoot dry mass showed maximum values at the highest dose tested of 15 mL L-1 (with increases of 40.09% and 46.30%, respectively). Plant height and flavonoid content reached the highest values at a dose of 6 mL L-1. The biostimulant promoted the development of marigold and positively influenced the synthesis of the secondary compound of medicinal interest. Among the tested doses, the application of rates between 6 and 9 mL L-1 of the biostimulant is recommended for more efficient large-scale production of marigold.