980 resultados para accounts receivables


Relevância:

10.00% 10.00%

Publicador:

Resumo:

Relatório de atividade profissional de mestrado em Direito da União Europeia

Relevância:

10.00% 10.00%

Publicador:

Resumo:

With this work, the authors wish to show some of the alterations in the pattern of relations between society and nature, which have taken place throughout the 20th century in the Parauapebas and Itacaiúnas river valleys, as well as in parts of the Tocantins River valley, in southeastern Pará. This is accomplished through descriptions based on Coudreau's first-hand accounts (1889), transcribed in "Voyage a Itaboca et a L'Itacayuna", published in 1897, which depicts an area almost totally covered by forest. This is followed by a counter view made possible through the LandSat 5 satellite sensors, with images of those valleys in 2001, showing the consequences of society transformations and pressure on natural resources, and above all the dramatic decrease in the size of the forest, reduced to 52 percent of the 63,000 square kilometers analyzed herein.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

Objective: The aim of this study is to improve the understanding of self-changes after an intervention for depression focused on implicative dilemmas, a type of cognitive conflict related to identity. As recent research has highlighted the relevance of identity-related dilemmas in clients with depression, we sought to assess the way in which clients resolve such inner conflicts after a tailored dilemma-focused intervention and how this is reflected in the clients’ self-narratives. Method: We used three instruments to observe differences between good (n = 5) and poor (n = 5) outcome cases: (i) the Repertory Grid Technique to track the resolution of dilemmas, (ii) the Change Interview to compile clients’ accounts of changes at posttreatment, and (iii) the Innovative Moments Coding System to examine the emergence of clients’ novelties at the Change Interview. Results: Groups did not differ in terms of the number and relevance of client-identified significantly helpful events. However, between-group differences were found for the resolution of dilemmas and for the proportion of high-level innovative moment (IM) types. Furthermore, a greater self-narrative reconstruction was associated with higher levels of symptom improvement. Conclusions: Good outcome cases seem to be associated with the resolution of conflicts and high-level IMs.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

Dissertação de mestrado em Engenharia Industrial (área de especialização em Qualidade, Segurança e Manutenção)

Relevância:

10.00% 10.00%

Publicador:

Resumo:

Dissertação de mestrado integrado em Engenharia e Gestão Industrial

Relevância:

10.00% 10.00%

Publicador:

Resumo:

Isoprene emission from plants accounts for about one third of annual global volatile organic compound emissions. The largest source of isoprene for the global atmosphere is the Amazon Basin. This study aimed to identify and quantify the isoprene emission and photosynthesis at different levels of light intensity and leaf temperature, in three phenological phases (young mature leaf, old mature leaf and senescent leaf) of Eschweilera coriacea (Matamatá verdadeira), the species with the widest distribution in the central Amazon. In situ photosynthesis and isoprene emission measurements showed that young mature leaf had the highest rates at all light intensities and leaf temperatures. Additionally, it was observed that isoprene emission capacity (Es) changed considerably over different leaf ages. This suggests that aging leads to a reduction of both leaf photosynthetic activity and isoprene production and emission. The algorithm of Guenther et al. (1999) provided good fits to the data when incident light was varied, however differences among E S of all leaf ages influenced on quantic yield predicted by model. When leaf temperature was varied, algorithm prediction was not satisfactory for temperature higher than ~40 °C; this could be because our data did not show isoprene temperature optimum up to 45 °C. Our results are consistent with the hypothesis of the isoprene functional role in protecting plants from high temperatures and highlight the need to include leaf phenology effects in isoprene emission models.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

The value of preserving historic buildings is increasingly accepted by society, which not only recognizes built cultural heritage as a part of its identity but is also more cognizant of its economic value. In Europe, for example, tourism accounts for 10 percent of the GDP in the EU and 12 percent of employment.1 Built cultural heritage is a fundamental element of what draws tourists to European destinations. To a great extent, the value of historic buildings rests in the integrity of their components as unique products of the technology of their time and place. Unfortunately, cultural heritage buildings are particularly vulnerable to disasters, for a variety of reasons. They are often damaged or in a state of deterioration; they were built with materials with low resistance; they are heavy; and the connections among their various structural components are frequently insufficient. The main causes of damage are lack of maintenance, water-induced deterioration (from rain or rising damp), soil settlement, and extreme events such as earthquakes. Earthquakes have caused hundreds of thousands of deaths in the last decade, in addition to the tremendous losses in built cultural heritage.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

CONSPECTUS: Two-dimensional (2D) crystals derived from transition metal dichalcogenides (TMDs) are intriguing materials that offer a unique platform to study fundamental physical phenomena as well as to explore development of novel devices. Semiconducting group 6 TMDs such as MoS2 and WSe2 are known for their large optical absorption coefficient and their potential for high efficiency photovoltaics and photodetectors. Monolayer sheets of these compounds are flexible, stretchable, and soft semiconductors with a direct band gap in contrast to their well-known bulk crystals that are rigid and hard indirect gap semiconductors. Recent intense research has been motivated by the distinct electrical, optical, and mechanical properties of these TMD crystals in the ultimate thickness regime. As a semiconductor with a band gap in the visible to near-IR frequencies, these 2D MX2 materials (M = Mo, W; X = S, Se) exhibit distinct excitonic absorption and emission features. In this Account, we discuss how optical spectroscopy of these materials allows investigation of their electronic properties and the relaxation dynamics of excitons. We first discuss the basic electronic structure of 2D TMDs highlighting the key features of the dispersion relation. With the help of theoretical calculations, we further discuss how photoluminescence energy of direct and indirect excitons provide a guide to understanding the evolution of the electronic structure as a function of the number of layers. We also highlight the behavior of the two competing conduction valleys and their role in the optical processes. Intercalation of group 6 TMDs by alkali metals results in the structural phase transformation with corresponding semiconductor-to-metal transition. Monolayer TMDs obtained by intercalation-assisted exfoliation retains the metastable metallic phase. Mild annealing, however, destabilizes the metastable phase and gradually restores the original semiconducting phase. Interestingly, the semiconducting 2H phase, metallic 1T phase, and a charge-density-wave-like 1T' phase can coexist within a single crystalline monolayer sheet. We further discuss the electronic properties of the restacked films of chemically exfoliated MoS2. Finally, we focus on the strong optical absorption and related exciton relaxation in monolayer and bilayer MX2. Monolayer MX2 absorbs as much as 30% of incident photons in the blue region of the visible light despite being atomically thin. This giant absorption is attributed to nesting of the conduction and valence bands, which leads to diversion of optical conductivity. We describe how the relaxation pathway of excitons depends strongly on the excitation energy. Excitation at the band nesting region is of unique significance because it leads to relaxation of electrons and holes with opposite momentum and spontaneous formation of indirect excitons.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

Tese de Doutoramento em Ciências da Educação (Especialidade de Tecnologia Educativa)

Relevância:

10.00% 10.00%

Publicador:

Resumo:

Trabalho de projeto de mestrado em Políticas Comunitárias e Cooperação Territorial

Relevância:

10.00% 10.00%

Publicador:

Resumo:

O presente trabalho de investigação avalia a situação atual relativa à adoção do disposto na IAS 38 e suas consequências no reconhecimento, mensuração e divulgação obrigatória, e à divulgação voluntária, interna e externa, dos intangíveis nas empresas brasileiras cotadas na BM&FBOVESPA. Adotando a perspectiva positivista e uma abordagem quantitativa, foi utilizado o inquérito por questionário como método de recolha de dados. O questionário foi elaborado de raiz, suportado pelo arcabouço teórico. Os resultados são interpretados à luz dos argumentos da teoria dos stakeholders e da teoria institucional, que revelaram um bom potencial explicativo para o fenômeno em análise. Com a adoção das IAS/IFRS para elaboração dos balanços consolidados de empresas cotadas e não cotadas, o Brasil passa a utilizar a IAS 38, para o registro das operações envolvendo os ativos intangíveis, obrigatoriamente no exercício de 2010. A adoção deste normativo se deu essencialmente por pressões legais. No entanto, as empresas que adotaram a IAS 38 de forma voluntária validaram as razões apresentadas na literatura. Constatou-se que existe concordância quanto à nova forma de contabilização dos intangíveis prevista, sendo o grau de satisfação relativamente ao tratamento contábil dos ativos intangíveis de acordo com o novo modelo contábil adotado no Brasil (IAS 38 e CPC 04) elevado. Como principais dificuldades no reconhecimento contábil dos ativos intangíveis segundo o normativo em vigor, foram confirmados os problemas evidenciados na literatura, tais como incerteza quanto aos benefícios econômicos futuros e falta de medida com confiabilidade suficiente para o registro das transações. As empresas brasileiras acreditam ser importante que haja uma expansão da divulgação sobre intangíveis, no entanto a divulgação interna e externa está ainda em fase embrionária, não sendo uma prática generalizada. Contudo, os objetivos apresentados na literatura para a divulgação interna e externa de informações sobre intangíveis encontram suporte empírico no estudo desenvolvido. No que diz respeito aos stakeholders, conclui-se que as empresas brasileiras têm grande preocupação em atendê-los quando se trata de divulgação voluntária sobre intangíveis, entendendo que todos eles poderão beneficiar com estas informações.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

There are two very different interpretations of the prehistory of Island Southeast Asia (ISEA), with genetic evidence invoked in support of both. The "out-of-Taiwan" model proposes a major Late Holocene expansion of Neolithic Austronesian speakers from Taiwan. An alternative, proposing that Late Glacial/postglacial sea-level rises triggered largely autochthonous dispersals, accounts for some otherwise enigmatic genetic patterns, but fails to explain the Austronesian language dispersal. Combining mitochondrial DNA (mtDNA), Y-chromosome and genome-wide data, we performed the most comprehensive analysis of the region to date, obtaining highly consistent results across all three systems and allowing us to reconcile the models. We infer a primarily common ancestry for Taiwan/ISEA populations established before the Neolithic, but also detected clear signals of two minor Late Holocene migrations, probably representing Neolithic input from both Mainland Southeast Asia and South China, via Taiwan. This latter may therefore have mediated the Austronesian language dispersal, implying small-scale migration and language shift rather than large-scale expansion.

Relevância:

10.00% 10.00%

Publicador:

Resumo:

Dissertação de mestrado em Genética Molecular

Relevância:

10.00% 10.00%

Publicador:

Resumo:

This paper aims to identify and characterize the organizational models of construction site and building activity in late fifteenth and early sixteenth centuries, through the analysis of specific Portuguese case studies, related with important buildings financed by the royal power. This paper also intends to develop a comparative analysis between those different organizational models, identifying the main features of each one, as well as their similarities and differences. In this sense, we intend to present a comparative analysis between the two main models of organization of the construction site, through a methodology of crossing different types of sources, including written ones, such as books of accounts, but also iconographic and material sources, as well as the buildings and monuments still preserved today. In terms of written sources, the construction site accounting books allow us to study several specific aspects of the construction process, but also allow us to infer the organizational models of the construction activity.