True and fair view: um conceito de geometria variável

De acordo com o parágrafo 46 da estrutura concetual do SNC as demonstrações financeiras devem mostrar uma imagem verdadeira e apropriada, ou apresentar apropriadamente, a posição financeira, o desempenho e as alterações da posição financeira de uma entidade. Todavia, a estrutura concetual do SNC não interpreta diretamente tais conceitos, situação que se pode refletir na qualidade do reporting financeiro apresentado e divulgado. O referencial contabilístico português apresenta, como equivalentes, as noções de true and fair view, presentfairly, fairly reflect ou fair reflection, e silenciando toda a polémica envolvente às expressões apresentadas. Com efeito, a primeira expressão é identificada, com a União Europeia, onde a apresentação e divulgação da informação financeira é baseada num conjunto de princípios — principies — based standards — e pressupõe o exercício de um julgamento, enquanto que as três expressões seguintes traduzem o standard de reporting financeiro, para os Estados Unidos, tendo subjacente a abordagem designado por — rule based standards — A não abordagem do SNC levou-nos a refletir sobre o assunto apresentado, apresentando uma análise multifacetada do conceito.

Effect of ion irradiation on the structural properties and hardness of a-C:H:Si:O:F films

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

Some serious considerations on the present state of parties, with regard to the presidential election : with the author's own case fairly stated, and submitted to all candid and compassionate men /

Mode of access: Internet.

Iso-Quality of Service: Fairly Ranking Servers for Real-Time Data Analytics

We present a mathematically rigorous Quality-of-Service (QoS) metric which relates the achievable quality of service metric (QoS) for a real-time analytics service to the server energy cost of offering the service. Using a new iso-QoS evaluation methodology, we scale server resources to meet QoS targets and directly rank the servers in terms of their energy-efficiency and by extension cost of ownership. Our metric and method are platform-independent and enable fair comparison of datacenter compute servers with significant architectural diversity, including micro-servers. We deploy our metric and methodology to compare three servers running financial option pricing workloads on real-life market data. We find that server ranking is sensitive to data inputs and desired QoS level and that although scale-out micro-servers can be up to two times more energy-efficient than conventional heavyweight servers for the same target QoS, they are still six times less energy efficient than high-performance computational accelerators.

Mutations affecting disulphide bonds contribute to a fairly common prevalence of F13B gene defects: results of a genetic study in 14 families with factor XIII B deficiency

Severe factor XIII (FXIII) deficiency is a rare autosomal recessive coagulation disorder affecting one in two million individuals. The aim of the present study was to screen for and analyse F13B gene defects in the German population. A total of 150 patients presenting with suspected FXIII deficiency and one patient with severe (homozygous) FXIII deficiency were screened for mutations in F13A and F13B genes. Twenty-five individuals presented with detectable heterozygous mutations, 12 of them in the F13A gene and 13 of them in the F13B gene. We report on the genotype-phenotype correlations of the individuals showing defects in the F13B gene. Direct sequencing revealed 12 unique mutations including seven missense mutations (Cys5Arg, Ile81Asn, Leu116Phe, Val217Ile, Cys316Phe, Val401Glu, Pro428Ser), two splice site mutations (IVS2-1G>C, IVS3-1G>C), two insertions (c.1155_1158dupACTT, c.1959insT) and one in-frame deletion (c.471-473delATT). Two of the missense mutations (Cys5Arg, Cys316Phe) eliminated disulphide bonds (Cys5-Cys56, Cys316-Cys358). Another three missense mutations, (Leu116Phe, Val401Glu, Pro428Ser) were located proximal to other cysteine disulphide bonds, therefore indicating that the region in and around these disulphide bonds is prone to functionally relevant mutations in the FXIII-B subunit. The present study reports on a fairly common prevalence of F13B gene defects in the German population. The regions in and around the cysteine disulphide bonds in the FXIII-B protein may be regions prone to frequent mutations.

Non-motorized public transport development : present scenario and future approach in developing cities

Over the last few decades, most large cities in the developing world have been experiencing rapid and imbalanced transport sector development resulting in severe congestion and poor levels of service. The most common response at a policy level under this circumstance has been to focus on private and public motorized transport modes, and especially on traffic control measures and mass transit systems. Despite their major role in the overall transport system in many developing cities in Asia & Latin America, relatively little attention is given to non-motorized transport (NMT) modes (walk, bicycle and cycle-rickshaw). In particular, this ideology is applicable to the paid category of non-motorized public transport (NMPT), notably three-wheeler cycle rickshaws that still have an important socio-economic, environmental and trip-making role in many developing cities. Despite, they are often seen as inefficient and backward; an impediment to progress; and inconsistent with modern urban image. Policy measures therefore, to restrict or eliminate non-motorized transport from urban arterials and other feeder networks have been implemented in cities as diverse as Dhaka, Delhi, Karachi, Bangkok, Jakarta, Manila, Surabaya and Beijing . This paper will primarily investigate the key contribution of NMPT in the sustainable transport system and urban fabric of developing cities, with Dhaka as case study. The paper will also highlight in detail the impediments towards NMPT development and provide introductory concept on possible role this mode is expected to play into the future of these cities

Daddies, assistants and foolsbdifferentiation of male representations in present-day advertising.

This paper explores the way men are represented in present-day advertising. Most gender related studies have concentrated in studying women in advertising and claim that men are still represented as the dominant gender and in more active, independent and functional roles than women. This paper asks whether this still holds for advertising in the beginning of 21st century. Many cultural changes may have broken the earlier stereotypes, for example changes in the family life, attitudes toward various sexual identities, concepts of masculinity and femininity, and changes in cultural style.

The present via the past : an archaelogical approach to analysing the design and use of a contemporary urban village

This research applies an archaeological lens to an inner-city master planned development in order to investigate the tension between the design of space and the use of space. The chosen case study for this thesis is Kelvin Grove Urban Village (KGUV), located in inner city Brisbane, Australia. The site of this urban village has strong links to the past. KGUV draws on both the history of the place in particular along with more general mythologies of village life in its design and subsequent marketing approaches. The design and marketing approach depends upon notions of an imagined past where life in a place shaped like a traditional village was better and more socially sustainable than modern urban spaces. The appropriation of this urban village concept has been criticised as a shallow marketing ploy. The translation and applicability of the urban village model across time and space is therefore contentious. KGUV was considered both in terms of its design and marketing and in terms of a reading of the actual use of this master planned place. Central to this analysis is the figure of the boundary and related themes of social heterogeneity, inclusion and exclusion. The refraction of history in the site is also an important theme. An interpretive archaeological approach was used overall as a novel method to derive this analysis.

Speaking to each other at last? the ghost of tv past, present and to come...

John Hartley discusses TV past, present and future and concludes that 'This brave new world does have a couple of dystopian elements. One is that no-one knows how to fund non-universal TV production. Another is that any future 'imagined community' will have to get used to the fact that most people aren't inside it.

Microstructural characterization of electron beam evaporated tungsten oxide films for gas sensing applications

Tungsten trioxide is one of the potential semiconducting materials used for sensing NH3, CO, CH4 and acetaldehyde gases. The current research aims at development, microstructural characterization and gas sensing properties of thin films of Tungsten trioxide (WO3). In this paper, we intend to present the microstructural characterization of these films as a function of post annealing heat treatment. Microstructural and elemental analysis of electron beam evaporated WO3 thin films and iron doped WO3 films (WO3:Fe) have been carried out using analytical techniques such as Transmission electron microscopy, Rutherford Backscattered Spectroscopy and XPS analysis. TEM analysis revealed that annealing at 300oC for 1 hour improves cyrstallinity of WO3 film. Both WO3 and WO3:Fe films had uniform thickness and the values corresponded to those measured during deposition. RBS results show a fairly high concentration of oxygen at the film surface as well as in the bulk for both films, which might be due to adsorption of oxygen from atmosphere or lattice oxygen vacancy inherent in WO3 structure. XPS results indicate that tungsten exists in 4d electronic state on the surface but at a depth of 10 nm, both 4d and 4f electronic states were observed. Atomic force microscopy reveals nanosize particles and porous structure of the film. This study shows e-beam evaporation technique produces nanoaparticles and porous WO3 films suitable for gas sensing applications and doping with iron decreases the porosity and particle size which can help improve the gas selectivity.

Micro-family-owned business : transitory survival mechanism or long term wealth creator?

Principal Topic: Entrepreneurship is key to employment, innovation and growth (Acs & Mueller, 2008), and as such, has been the subject of tremendous research in both the economic and management literatures since Solow (1957), Schumpeter (1934, 1943), and Penrose (1959). The presence of entrepreneurs in the economy is a key factor in the success or failure of countries to grow (Audretsch and Thurik, 2001; Dejardin, 2001). Further studies focus on the conditions of existence of entrepreneurship, influential factors invoked are historical, cultural, social, institutional, or purely economic (North, 1997; Thurik 1996 & 1999). Of particular interest, beyond the reasons behind the existence of entrepreneurship, are entrepreneurial survival and good ''performance'' factors. Using cross-country firm data analysis, La Porta & Schleifer (2008) confirm that informal micro-businesses provide on average half of all economic activity in developing countries. They find that these are utterly unproductive compared to formal firms, and conclude that the informal sector serves as a social security net ''keep[ing] millions of people alive, but disappearing over time'' (abstract). Robison (1986), Hill (1996, 1997) posit that the Indonesian government under Suharto always pointed to the lack of indigenous entrepreneurship , thereby motivating the nationalisation of all industries. Furthermore, the same literature also points to the fact that small businesses were mostly left out of development programmes because they were supposed less productive and having less productivity potential than larger ones. Vial (2008) challenges this view and shows that small firms represent about 70% of firms, 12% of total output, but contribute to 25% of total factor productivity growth on average over the period 1975-94 in the industrial sector (Table 10, p.316). ---------- Methodology/Key Propositions: A review of the empirical literature points at several under-researched questions. Firstly, we assess whether there is, evidence of small family-business entrepreneurship in Indonesia. Secondly, we examine and present the characteristics of these enterprises, along with the size of the sector, and its dynamics. Thirdly, we study whether these enterprises underperform compared to the larger scale industrial sector, as it is suggested in the literature. We reconsider performance measurements for micro-family owned businesses. We suggest that, beside productivity measures, performance could be appraised by both the survival probability of the firm, and by the amount of household assets formation. We compare micro-family-owned and larger industrial firms' survival probabilities after the 1997 crisis, their capital productivity, then compare household assets of families involved in business with those who do not. Finally, we examine human and social capital as moderators of enterprises' performance. In particular, we assess whether a higher level of education and community participation have an effect on the likelihood of running a family business, and whether it has an impact on households' assets level. We use the IFLS database compiled and published by RAND Corporation. The data is a rich community, households, and individuals panel dataset in four waves: 1993, 1997, 2000, 2007. We now focus on the waves 1997 and 2000 in order to investigate entrepreneurship behaviours in turbulent times, i.e. the 1997 Asian crisis. We use aggregate individual data, and focus on households data in order to study micro-family-owned businesses. IFLS data covers roughly 7,600 households in 1997 and over 10,000 households in 2000, with about 95% of 1997 households re-interviewed in 2000. Households were interviewed in 13 of the 27 provinces as defined before 2001. Those 13 provinces were targeted because accounting for 83% of the population. A full description of the data is provided in Frankenberg and Thomas (2000), and Strauss et alii (2004). We deflate all monetary values in Rupiah with the World Development Indicators Consumer Price Index base 100 in 2000. ---------- Results and Implications: We find that in Indonesia, entrepreneurship is widespread and two thirds of households hold one or several family businesses. In rural areas, in 2000, 75% of households run one or several businesses. The proportion of households holding both a farm and a non farm business is higher in rural areas, underlining the reliance of rural households on self-employment, especially after the crisis. Those businesses come in various sizes from very small to larger ones. The median business production value represents less than the annual national minimum wage. Figures show that at least 75% of farm businesses produce less than the annual minimum wage, with non farm businesses being more numerous to produce the minimum wage. However, this is only one part of the story, as production is not the only ''output'' or effect of the business. We show that the survival rate of those businesses ranks between 70 and 82% after the 1997 crisis, which contrasts with the 67% survival rate for the formal industrial sector (Ter Wengel & Rodriguez, 2006). Micro Family Owned Businesses might be relatively small in terms of production, they also provide stability in times of crisis. For those businesses that provide business assets figures, we show that capital productivity is fairly high, with rates that are ten times higher for non farm businesses. Results show that households running a business have larger family assets, and households are better off in urban areas. We run a panel logit model in order to test the effect of human and social capital on the existence of businesses among households. We find that non farm businesses are more likely to appear in households with higher human and social capital situated in urban areas. Farm businesses are more likely to appear in lower human capital and rural contexts, while still being supported by community participation. The estimation of our panel data model confirm that households are more likely to have higher family assets if situated in urban area, the higher the education level, the larger the assets, and running a business increase the likelihood of having larger assets. This is especially true for non farm businesses that have a clearly larger and more significant effect on assets than farm businesses. Finally, social capital in the form of community participation also has a positive effect on assets. Those results confirm the existence of a strong entrepreneurship culture among Indonesian households. Investigating survival rates also shows that those businesses are quite stable, even in the face of a violent crisis such as the 1997 one, and as a result, can provide a safety net. Finally, considering household assets - the returns of business to the household, rather than profit or productivity - the returns of business to itself, shows that households running a business are better off. While we demonstrate that uman and social capital are key to business existence, survival and performance, those results open avenues for further research regarding the factors that could hamper growth of those businesses in terms of output and employment.

Narrative on the "Compliance and Regulatory Journal" : past, present and future

A conversation over a cup of coffee in late 2005 between Australasian Compliance Institute members Bill Dee and Dr Len Gainsford quickly turned to previously unsuccessful attempts to start a professional journal about compliance. There were two main issue - the difficultly in getting a professional journal off the ground and then sustaining a continuous flow of quality contributions. As practitioners, Bill and Len knew there was a considerable amount of 'thought and practice leadership' compliance material out there but they also knew that such material had not been presented in a relevant and interesting way. A foolish thought arose - could we start a professional journal that practitioners might actually read and use?

Non-motorised public transport : the past, the present, the future

Non-motorized public transport (NMPT) involves cycle-powered vehicles that carry several passengers and a small amount of goods; and provide flexible hail-and-ride services. Effectively they are non-motorized taxis. NMPT is widespread in developing countries, where it caters for a wide range of mobility needs. Common forms include cycle-rickshaw (Bangladesh, India), becak (Indonesia), cyclos (Vietnam, Cambodia), bicitaxi (Columbia, Cuba). Over the last 10-15 years there has also been a re-emergence of NMPT in the form of pedicabs in many developed countries because of the operating flexibility of NMPT, its eco-sustainability, and its ability to operate where use of motorized vehicles is restricted. In particular, in cities such as Berlin, London, New York and Vancouver, pedicabs are making the transition from ‘novelty’ to ‘serious’ transport mode. This is creating new transport policy/planning questions about pedicab operation and integration. This paper examines the phenomenon of NMPT and where it is heading. It uses case studies from Asia/Latin America and Europe/North America to examine emerging NMPT issues and possible responses, and how this may affect NMPT in Australia and New Zealand where it is still somewhat a ‘novelty’ but has potential as both an opportunity and a challenge.

Spatial information infrastructure : what can it possibly mean?

Investment begins with imagining that doing something new in the present will lead to a better future. Investment can vary from incidental improvements as safe and beneficial side-effects of current activity through to a more dedicated and riskier disinvestment in current methods of operation and reinvestment in new processes and products. The role of government has an underlying continuity determined by its constitution that authorises a parliament to legislate for peace, order and good government. ‘Good government’ is usually interpreted as improving the living standards of its citizens. The requirements for social order and social cohesion suggest that improvements should be shared fairly by all citizens through all of their lives. Arguably, the need to maintain an individual’s metabolism has a social counterpart in the ‘collective metabolism’ of a sustainable and productive society.