1000 resultados para Suavização de resultados
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O trabalho tem por objetivo analisar possíveis mudanças no uso e contabilização de derivativos em função da convergência das normas brasileiras de contabilidade para os padrões internacionais (IFRS – IAS 39). As pesquisas basearam-se em empresas brasileiras não financeiras, observando informações de suas notas explicativas e a volatilidade de contas de seus balanços: lucro líquido e fluxo de caixa. A despeito das hipóteses formuladas, os resultados encontrados mostraram que a alteração do padrão contábil não afetou o uso de derivativos e, também, não se encontrou quaisquer evidências de que tenha havido impacto na volatilidade do fluxo de caixa e lucro líquido das companhias. Por fim, observou-se se a metodologia opcional de contabilidade de hedge (hedge accounting) suavizava a volatilidade dos lucros da firma, confirmando uma das hipóteses desta pesquisa.
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Dissertação para a obtenção do grau de Mestre em Engenharia Electrotécnica Ramo de Energia
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A teoria de consumo indica que os indivíduos maximizam sua utilidade se suavizarem o consumo ao longo da vida. Manter o consumo constante seria melhor que se sujeitar à instabilidade. Entretanto a maior parte dos testes realizados com informações brasileiras contraria esta hipótese. Este trabalho apresenta resultados diferentes, com indícios de suavização do consumo em um período recente. Para a realização deste trabalho, foram utilizados dados nacionais extraídos do site do IPEA (IPEADATA), onde estão disponíveis séries de consumo, renda, juros, crédito, assim como deflatores. As séries foram tratadas de maneira a se padronizarem como trimestrais, incorporando o período entre primeiro trimestre de 1991 e o segundo trimestre de 2009. Com o auxílio de técnica de estimação de quebras estruturais, ficaram evidentes os momentos em que as séries macroeconômicas tiveram mudanças significativas. Desta maneira, o histórico de informações foi subdividido conforme o panorama econômico. Cada período deste histórico foi submetido a um processo de estimação de crescimento de consumo a partir de crescimento de renda, juros e crescimento de crédito. A teoria de suavização do consumo sugere que a estimação deveria resultar em estimativas não significantes, pois o consumo não estaria atrelado ao acesso ao credito ou variações temporárias da renda. O que se verificou foi que em um histórico mais distante, os resultados foram bastante parecidos com resultados observados em bibliografia. Entretanto, em um período mais recente o consumo estaria se desvencilhando da renda e do crédito. Isto sugere que a suavização do consumo pode estar se concretizando no Brasil.
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Pós-graduação em Engenharia Elétrica - FEB
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O estudo de métodos de previsão de demandas é um conceito bastante popular, mas nem sempre seus resultados são facilmente aplicáveis nas organizações por várias limitações. O propósito deste artigo é apresentar um método simples e descritivo para a previsão de demanda para peças de reposição de alto giro e comparar os resultados com o modelo de suavização exponencial. Foi utilizado para isto, dados reais de consumo de uma empresa de geração de energia em dois anos com a mesma condição de contorno, e estabeleceu-se o ano de 2012 com a série de aplicação dos métodos e a série de 2013 com a série de validação dos resultados e em todas as amostras tomadas observou-se um menor erro quadrático RMSE, a favor do método descritivo simplificado. Todas as quatro séries analisadas se caracterizam pela alta dispersão dos dados, e não possuem tendências e sazonalidades.
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BACKGROUND: Strictureplasty is an alternative surgical procedure for Crohn?s disease, particulary in patients with previous resections or many intestinal stenosis. AIM: To analyze surgical complications and clinical follow-up in patients submitted to strictureplasty secondary to Crohn?s disease. METHODS: Twenty-eight patients (57.1% male, mean age 33.3 years, range 16-54 years) with Crohn?s disease and intestinal stenosis (small bowel, ileocecal region and ileocolic anastomosis) were submitted to strictureplasty, at one institution, between September 1991 and May 2004. Thirteen patients had previous intestinal resections. The mean follow-up was 58.1 months. A total of 116 strictureplasties were done (94 Heineke-Mikulicz - 81%, 15 Finney - 13%, seven side-to-side ileocolic strictureplasty - 6%). Three patients were submitted to strictureplasty at two different surgical procedures and two in three procedures. RESULTS: Regarding to strictureplasty, postoperative complication rate was 25% and mortality was 3.6%. Early local complication rate was 57.1%, with three suture leaks (10.7%) and late complication was present in two patients, both with incisional hernial and enterocutaneous fistulas (28.6%). Patients remained hospitalized during a medium time of 12.4 days. Clinical and surgical recurrence rates were 63% and 41%, respectively. Among the patients submitted to another surgery, two patients had two more operations and one had three. Recurrence rate at strictureplasty site was observed in 3.5%, being Finney technique the commonest one. Presently, 19 patients had been asymptomatic with the majority of them under medical therapy. CONCLUSION: Strictureplasties have low complication rates, in spite of having been done at compromised site, with long term pain relief. Considering the clinical course of Crohn?s disease, with many patients being submitted to intestinal resections, strictureplasties should be considered as an effective surgical treatment to spare long intestinal resections.
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BACKGROUND: Total rectocolectomy and ileal pouch-anal anastomosis is the choice surgical procedure for patients with ulcerative colitis. In cases of Crohn's disease post-operative diagnosis, it can be followed by pouch failure. AIM: To evaluate ileal pouch-anal anastomosis long-term outcome in patients with Crohn's disease. METHODS: Between February 1983 and March 2007, 151 patients were submitted to ileal pouch-anal anastomosis by Campinas State University Colorectal Unit, Campinas, SP, Brazil, 76 had pre-operative ulcerative colitis diagnosis and 11 had post-operative Crohn's disease diagnosis. Crohn's disease diagnosis was made by histopathological biopsies in nine cases, being one in surgical specimen, two cases in rectal stump, small bowel in two cases, ileal pouch in three and in perianal abscess in one of them. The median age was 30.6 years and eight (72.7%) were female. RESULTS: All patients had previous ulcerative colitis diagnosis and in five cases emergency colectomy was done by toxic megacolon. The mean time until of Crohn's disease diagnosis was 30.6 (6-80) months after ileal pouch-anal anastomosis. Ileostomy closure was possible in 10 cases except in one that had ileal pouch fistula, perianal disease and small bowel involvement. In the long-term follow-up, three patients had perineal fistulas and one had also a pouch-vaginal fistula. All of them were submitted to a new ileostomy and one had the pouch excised. Another patient presented pouch-vaginal fistula which was successfully treated by mucosal flap. Three patients had small bowel involvement and three others, pouch involvement. All improved with medical treatment. Presently, the mean follow-up is 76.5 months and all patients are in clinical remission, and four have fecal diversion. The remaining patients have good functional results with 6-10 bowel movements/day. CONCLUSION: Crohn's disease diagnosis after ileal pouch-anal anastomosis for ulcerative colitis may be usual and later complications such fistulas and stenosis are common. However, when left in situ ileal pouch is associated with good function.
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Seizures happen for brief periods of time, but the feelings of anxiety and helplessness, adaptation to the restrictions impose by the life-style and variety of other problems affect more the quality of life in epilepsy. This study proposes a protocol that regards the objectives of a quality of life assessment in health and is applied to a population that attends a university hospital. It contains 65 items and assesses the psychosocial performance, physical limitation, cognitive aspects, perception of control, self-concept, as well as perception of health and quality of life. The results of reliability and validity are discussed.
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Cardboard packing for horticultural products has as main function to protect them. The design of a cardboard packing request the knowledge of the bending stiffens which is depending on the modulus of elasticity. The objective of this work was to calculate the cardboard modulus of elasticity from data obtained in laboratory using physical characterization test, with different methods, and comparing the results with the values obtained experimentally. Ten samples of each cardboard selected for this study were tested in the paper fabrication direction and in its transverse direction. The papers liner and medium resistance to the traction, used to calculate the bending stiffness, was determined in a universal machine test. To obtaining of the bending stiffens the four points test was accomplished. Expressive variations among the methods from which the modulus of elasticity is obtained were observed and that influence the bending stiffness of the structure. The stiffness values obtained experimentally were always greater than the values obtained from analytical method. This difference can be attributed to two factors, the production processes that assurance a larger rigidity than the components separately and the addition of the adhesive layer that is not taken in consideration in the analytic calculations.
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This study presents the results of a cost-effectiveness analysis in a controlled clinical trial on the effectiveness of a modified glass ionomer resin sealant ( Vitremer, 3M ESPE) and the application of fluoride varnish (Duraphat, Colgate) on occlusal surfaces of first permanent molars in children 6-8 years of age (N = 268), according to caries risk (high versus low). Children were examined semiannually by the same calibrated dentist for 24 months after allocation in six groups: high and low risk controls (oral health education every three months); high and low risk with varnish (oral health education every three months + varnish biannually); and high and low risk with sealant (oral health education every three months + a single application of sealant). Economic analysis showed that sealing permanent first molars of high-risk schoolchildren showed a C/E ratio of US$ 119.80 per saved occlusal surface and an incremental C/E ratio of US$ 108.36 per additional saved occlusal surface. The study concluded that sealing permanent first molars of high-risk schoolchildren was the most cost-effective intervention.
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Polypodium pleopeltifolium is an epiphytic fern which occurs in cerrado vegetation of the State of São Paulo, Brazil. The species is light sensitive for germination but some spores germinate in the absence of light. Short treatments at 40 or 5ºC and alternating temperatures did not increase the germination in dark conditions. Germination was not affected by IAA but it was reduced by GA3, CEPA and ABA. Red light (short treatments) promoted germination.
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The purpose of this study was to evaluate the effects of a pedagogical intervention to improve the reading comprehension of fourth grade students of a public primary school. Two classes of 28 students were randomly assigned to an experimental or control group. The students were assessed during three different moments by means of an informative questionnaire, a Learning Strategies Scale and two cloze tests for reading comprehension. The intervention consisted of seven sessions which included learning strategies instruction, reading strategies instruction, meta-cognition activation, motivational support and study guidance. Results showed improvement in meta-cognition and in reading comprehension in both groups. However, gains were higher and more consistent in the experimental group.
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Universidade Estadual de Campinas. Faculdade de Educação Física
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Universidade Estadual de Campinas. Faculdade de Educação Física
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Universidade Estadual de Campinas . Faculdade de Educação Física