What determines the use of capital budgeting methods? : Evidence from Swedish listed companies

Purpose: This paper aims to extend and contribute to prior research on the association between company characteristics and choice of capital budgeting methods (CBMs). Design/methodology/approach: A multivariate regression analysis on questionnaire data from 2005 and 2008 is used to study which factors determine the choice of CBMs in Swedish listed companies. Findings: Our results supported hypotheses that Swedish listed companies have become more sophisticated over the years (or at least less unsophisticated) which indicates a closing of the theory-practice gap; that companies with greater leverage used payback more often; and that companies with stricter debt targets and less management ownership employed accounting rate of return more frequent. Moreover, larger companies used CBMs more often. Originality/value: The paper contributes to prior research within this field by being the first Swedish study to examine the association between use of CBMs and as many as twelve independent variables, including changes over time, by using multivariate regression analysis. The results are compared to a US and a continental European study.

Contribuicao a reducao direta de minerio de ferro com redutor solido : influencia do teor de cinzas do carvao e de um agente gaseificante adicional

Estudou-se nesse trabalho a influência da adição de líquidos (água e álcool etílico) na redução direta de pelotas hematíticas com redutor sólido nas temperaturas de 950, 1000 e 1050°C. Pesquisou-se a influência da adição desses líquidos sobre a velocidade de redução do minério (através do grau de redução) e sobre a variação de volume ocorrida nas pelotas durante a redução (através de variação de diâmetro e observações em microscópio ótico e eletrônico). Paralelamente estudou-se a influência do teor de cinzas do carvão sobre sua reatividade, através de testes de redução de pelotas com carvões desgaseificados e não desgaseificados e também testes de gaseificação dos carvões, todos a 950°C. Os ensaios foram realizados em reatores aquecidos por forno elétrico. Empregaram-se carvões da mina Butiá Recreio (RS) de 35% de cinzas (desgaseificados) nos testes com adição de líquidos e carvões da mina de Leão (RS) lavados, com diversos teores de cinzas e não lavados (R.O.M.). Concluiu-se que a adição de líquidos aumenta a redução das pelotas e proporciona diminuição do inchamento. Verificou-se que utilizando-se carvões previamente desgaseificados não houve considerável influência do teor de cinzas sobre a reatividade, entretanto com carvão não desgaseificados esta influência tornou-se significativa.

Heterotolanos : desenho, síntese e caracterização de cristais líquidos quirais

Este trabalho mostra a síntese e comportamento térmico de novos materiais líquido-cristalinos utilizando como unidade mesogênica o grupo arilpiridilacetileno e ramificações terminais quirais e lineares através do Protocolo de Buchwald e da Reação de Sonogashira Sintetizou-se quatro séries homólogas diferentes, três delas apresentaram comportamento mesomórfico. A mesofase comum as três séries foi a esmética A. A quarta série homóloga 19a-d não apresentou comportamento líquido-cristalino. A série homóloga 13a-d apresentou além da mesofase esmética A, uma fase nemática antes do ponto de clareamento. Para a série homóloga 26a-d, observou-se a mesma fase, porém, o composto com oito carbonos na ramificação linear, apresentou uma mesofase cristal E. Para a série homóloga 36a-d, observou-se fases esméticas A e C quirais. Entretanto, foram sintetizados outros dois compostos para fins de comparação com a série 36a-d

A influência dos processos que buscam a autoformação: uma leitura através da fenomenologia e da Semiótica Social

Os Estágios Supervisionados são disciplinas integradoras entre o conhecimento específico e os conhecimentos pedagógicos. Neste trabalho, apresentamos resultados de uma pesquisa realizada com Licenciandos em Química utilizando a Metodologia Investigativa. O objetivo foi buscar as percepções dos sujeitos a respeito da própria aprendizagem e sua transferência ao processo de ensino. Utilizou-se o referencial proposto pela Fenomenologia e Semiótica Social para a análise dos dados. Confirmaram-se o potencial da metodologia no desenvolvimento metacognitivo dos sujeitos e na evolução de suas concepções. Estes valorizam a construção de estratégias de aprendizagem como um processo pessoal e profissional. A reflexão levou-os a reconhecer a complementaridade entre ensinar e aprender, como processos indissociáveis, e geradores de conhecimentos aplicáveis à atividade profissional.

Synthesis and characterization of phosphorylcholine-substituted chitosans soluble in physiological pH conditions

A polymer analogous synthesis involving the reductive amination of phosphorylcholine (PC)-glyceraldehyde with primary amines of deacetylated chitosan (M-w approximate to 57000 g mol(-1)) was used to prepare phosphorylcholine-substituted chitosans (PC-CH) with a degree of substitution (DS) ranging from similar to 11 to similar to 53 mol% PC-substituted glucosamine residues. The PC-CH derivatives were characterized by H-1 NMR spectroscopy, FTIR spectroscopy, and multiangle laser light scattering gel permeation chromatography (MALLS-GPC). The pKa of the PC-substituted amine groups (pKa approximate to 7.20) was determined by H-1 NMR titration. The PC-CH samples (1.0 g L-1) were shown to be nontoxic using an MTT assay performed with human KB cells. Aqueous solutions of PC-CH samples (4.0 g L-(1)) of DS g 22 mol% PC-substituted glucosamine residues remained clear, independently of pH (4.0 < pH < 11.0). The remarkable water solubility and nontoxicity displayed by the new PC-CH samples open up new opportunities in the design of chitosan-based biomaterials and nanoparticles.

Structure and catalytic mechanism of glucosamine 6-phosphate deaminase from Escherichia coli at 2.1 Å resolution

Background: Glucosamine 6-phosphate deaminase from Escherichia coli is an allosteric hexameric enzyme which catalyzes the reversible conversion of D-glucosamine 6-phosphate into D-fructose 6-phosphate and ammonium ion and is activated by N-acetyl-D-glucosamine 6-phosphate. Mechanistically, it belongs to the group of aldose-ketose isomerases, but its reaction also accomplishes a simultaneous amination/deamination. The determination of the structure of this protein provides fundamental knowledge for understanding its mode of action and the nature of allosteric conformational changes that regulate its function. Results: The crystal structure of glucosamine 6-phosphate deaminase with bound phosphate ions is presented at 2.1 Å resolution together with the refined structures of the enzyme in complexes with its allosteric activator and with a competitive inhibitor. The protein fold can be described as a modified NAD-binding domain. Conclusions: From the similarities between the three presented structures, it is concluded that these represent the enzymatically active R state conformer. A mechanism for the deaminase reaction is proposed. It comprises steps to open the pyranose ring of the substrate and a sequence of general base-catalyzed reactions to bring about isomerization and deamination, with Asp72 playing a key role as a proton exchanger.

Evaluation of Sperm Kinetics and Plasma Membrane Integrity of Frozen Equine Semen in Different Storage Volumes and Freezing Conditions

In the present study, different freezing systems (Styrofoam box and Mini Digitcool ZH 400) and storage volumes (0.5- and 0.25-mL straws) were compared with regard to sperm kinetics and plasma membrane integrity of frozen and thawed semen. For that, three ejaculates from four animals were frozen in Styrofoam box and Mini Digitcool ZH 400 machine. The 0.5-mL straws were thawed at 46°C for 20 seconds, and the 0.25-mL straws were thawed at 46°C for 12 seconds. Statistical analysis was performed using program R of descriptive analysis box plot, followed by analysis of variance using PROC MIXED of SAS 9.1 package. Variances of 5% were considered as different. There was no interaction between the straw sizes and volumes; however, statistical differences were observed between the semen storage volumes. The 0.5-mL straws had higher total motility (%), progressive motility (%), average path velocity (μm/s), straight-line velocity (μm/s), curvilinear velocity (μm/s), and rapid sperm percentage (%) than the 0.25-mL straws. However, plasma membrane integrity analysis did not differ between the two straws. Thus, it is possible to conclude that equine sperm cryopreserved in 0.5-mL straws has better sperm kinetics than when stored in 0.25-mL straws. Additionally, it is possible to conclude that automated systems that enable faster freezing rates result in a seminal quality that is similar to the one obtained by the conventional system using Styrofoam boxes. © 2013 Elsevier Inc.

Hydrophobic effect of amphiphilic derivatives of chitosan on the antifungal activity against aspergillus flavus and aspergillus parasiticus

Low molecular weight amphiphilic derivatives of chitosan were synthesized, characterized and their antifungal activities against Aspergillus flavus and Aspergillus parasiticus were tested. The derivatives were synthesized using as starting material a deacetylated chitosan sample in a two step process: the reaction with propyltrimethylammonium bromide (Pr), followed by reductive amination with dodecyl aldehyde. Aiming to evaluate the effect of the hydrophobic modification of the derivatives on the antifungal activity against the pathogens, the degree of substitution (DS1) by Pr groups was kept constant and the proportion of dodecyl (Dod) groups was varied from 7 to 29% (DS2). The derivatives were characterized by 1H-NMR and FTIR and their antifungal activities against the pathogens were tested by the radial growth of the colony and minimum inhibitory concentration (MIC) methods. The derivatives substituted with only Pr groups exhibited modest inhibition against A. flavus and A. parasiticus, like that obtained with deacetylated chitosan. Results revealed that the amphiphilic derivatives grafted with Dod groups exhibited increasing inhibition indexes, depending on polymer concentration and hydrophobic content. At 0.6 g/L, all amphiphilic derivatives having from 7.0 to 29% of Dod groups completely inhibited fungal growth and the MIC values were found to decrease from 4.0 g/L for deacetylated chitosan to 0.25-0.50 g/L for the derivatives. These new derivatives open up the possibility of new applications and avenues to develop effective biofungicides based on chitosan. © 2013 by the authors.

Determining the gestational age of crioulo mares based on a fetal ocular measure

The practice of covering in herds is often used in Crioulo breeding farms, thus not allowing the determination of ovulation dates and the early detection of pregnancies. This fact complicates the estimation of gestational age after 70 days of conception. This study aimed to evaluate the diameter of the fetal orbits of Crioulo mares to develop a formula to estimate a gestational date. Measurements of 164 fetal ocular orbits were performed in 124 Crioulo mares with gestational ages ranging between 119 and 341 days. The current study observed a linear growth pattern of Crioulo fetal orbits up to 341 days of gestation. Thus, obtaining a suitable linear regression model to determine the gestational age of Crioulo mares based on fetal ocular orbit diameter measure is possible. The obtained model was y = 8.3756x + 11.90, where y represents the gestational age in days, and x represents the diameter of the fetal ocular orbit in millimeters. This formula had anr2 of 0.985 (P < .001). We conclude that this model allows researchers and veterinarians to accurately estimate the gestational age of Crioulo mares between 4 and 11months of pregnancy. © 2013 Elsevier Inc.

Cooling of ejaculated and epididymal stallion sperm

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Síntese, caraterização e estudo de derivados anfifílicos de quitosana: estudo in vitro contra os fungos Aspergillus flavus e Aspergillus parasiticus

Pós-graduação em Química - IBILCE

Efeito da adição de colesterol sobre a viabilidade e fertilidade de espermatozóides equinos refrigerados

Pós-graduação em Medicina Veterinária - FMVZ

Imobilização multipontual das peroxidases da casca da soja e chuchu em suportes alternativos de pó de sabugo de milho e celulose bacteriana

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Bromophenol blue discoloration using peroxidase immobilized on highly activated corncob powder

The aim of the present study was to evaluate the efficacy of peroxidase immobilized on corncob powder for the discoloration of dye. Peroxidase was extracted from soybean seed coat, followed by amination of the surface of the tertiary structure. The aminated peroxidase was immobilized on highly activated corncob powder and employed for the discoloration of bromophenol blue. Amination was performed with 10 or 50 mmol.L-1carbodiimide and 1 mol.L-1ethylenediamine. The amount of protein in the extract was 0.235 ± 0.011 mg.mL-1and specific peroxidase activity was 86.06 ± 1.52 µmol min-1.mg-1, using 1 mmol.L-1ABTS as substrate. Ten mmol.L-1and 50 mmol.L-1 aminated peroxidase retained 88 and 100% of the initial activity. Following covalent immobilization on a corncob powder-glyoxyl support, 10 and 50 mmol.L-1aminated peroxidase retained 74 and 86% of activity, respectively. Derivatives were used for the discoloration of 0.02 mmol.L-1bromophenol blue solution. After 30 min, 93 and 89% discoloration was achieved with the 10 mmol.L-1and 50 mmol.L-1derivatives, respectively. Moreover, these derivatives retained 60% of the catalytic properties when used three times. Peroxidase extracted from soybean seed coat immobilized on a low-cost corncob powder support exhibited improved thermal stability. Keywords: Peroxidases. Multipoint immobilization of enzymes. Aminated enzymes. Corncob powder. RESUMO Descoloração de azul de bromofenol utilizando peroxidase imobilizada em pó de sabugo de milho altamente ativado Nesta pesquisa a enzima peroxidase foi extraída do tegumento de sementes de soja, e a superfície da estrutura terciária foi aminada. A peroxidase aminada foi imobilizada em suporte pó de sabugo de milho altamente ativado e utilizado na descoloração de azul de bromofenol. A aminação da peroxidase foi realizada com carbodiimida em concentrações de 10 e 50 mmol.L-1, e 1 mol.L-1de etilenodiamina. A quantidade de proteínas no extrato foi de 0,235 ± 0,011 mg.mL-1, e a atividade específica da peroxidase foi 86,06 ± 1,52 µmol min-1.mg-1, usando 1 mmol.L-1de ABTS como substrato. A peroxidase aminada a 10 mmol.L-1reteve 88% e a aminada a 50 mmol.L-1reteve 100% da atividade inicial. As peroxidases aminadas a 10 ou 50 mmol.L-1foram covalentemente imobilizadas em suporte glioxil-pó de sabugo de milho com atividade recuperada de 74% e 86%, respectivamente. Os derivados obtidos foram utilizados na descoloração de solução de azul de bromofenol 0,02 mmol.L-1. Após 30 min 93% de descoloração foram alcançados com o derivado glioxil-pó de sabugo de milho com a peroxidase aminada 10 mmol.L-1e 89% com a aminada 50 mmol.L-1. Estes derivados mantiveram 60% das propriedades catalíticas, quando utilizado por três vezes. A peroxidase extraída do tegumento da semente de soja imobilizada em suporte de baixo custo pó de sabugo de milho apresentou melhoria na estabilidade térmica da enzima. Palavras-chave: Peroxidases. Imobilização multipontual de enzimas. Aminação de enzimas. Pó de sabugo de milho.

Síntese, caracterização e estudo da auto-associação em solução aquosa de derivados anfifílicos zwiteriônicos de quitosana

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)