International accounting knowledge in accounting graduation courses : the analysis of offer in superior educational institutions in Brazilian capitals

A Resolução CNE/CES nº 10/2004, do Ministério da Educação, estabelece que os cursos de graduação em ciências contábeis devem possuir conteúdos que revelem conhecimento dos cenários econômico e financeiro, nacionais e internacionais, de forma a proporcionar a harmonização das normas e padrões internacionais de contabilidade. Este trabalho tem o objetivo de analisar a aderência das Instituições de Ensino Superior, localizadas nas capitais brasileiras, em relação ao conhecimento de contabilidade internacional. Os cursos em análise são os de graduação em Ciências Contábeis. Fundamentou-se a pesquisa na diretriz curricular da Resolução CNE/CES nº 10/2004 do Ministério da Educação até junho de 2006. Analisaram-se as grades curriculares dos cursos de graduação em ciências contábeis das Instituições de Ensino Superior das capitais dos estados brasileiros. Das 888 instituições existentes no Brasil, foram selecionadas 286 (32,20%), que são as instituições sediadas nas capitais dos estados brasileiros. Destas, 183 (63,99%) publicaram suas grades curriculares na Internet. A disciplina Contabilidade Internacional ou similar, contudo, com base na análise dos dados, integrou apenas 44 grades curriculares, o que representa 4,96% da população, 15,39% da amostra e 24,04% das grades curriculares publicadas na Internet. ___________________________________________________________________________________ ABSTRACTThe resolution CNE/CES number 10/2004, from Ministry of Education, states that the accounting graduation courses should have their content based on the knowledge of the national and international economic and financial scenario, in order to provide the balancing of international accounting rules and standards. This study aims to the adhesion of superior educational institutions, located in Brazilian capitals, to their knowledge in international accounting. The examined courses are those of graduation in accounting. The research was based on the curriculum guidelines of the resolution CNE/CES number 10/2004 of the Ministry of Education until July 2006. The accounting curriculum plans, for graduation courses in superior institutions of Brazilian capitals, were analyzed. Out of 888 institutions established in Brazil, 286 were selected (32.20%) which are institutions located in the Brazilian capitals. Out of these ones, 183 (63.99%) have published their curriculum plans on Internet. The subject called International Accounting or its similar, however, based on data analysis, was present in only 44 curriculum plans, what represents 4.96% of the population, 15.39% of the sampling and 24.04% of curriculum plans published on Internet

Caraterização termomecânica de adesivos estruturais a altas temperaturas

Mestrado de dupla diplomação com a UTFPR - Universidade Tecnológica Federal do ParanáOs adesivos estruturais são amplamente utilizados na indústria civil, aeroespacial, automotiva, e outras aplicações de engenharia, devido à sua capacidade de unir materiais com propriedades distintas e proporcionar uma distribuição uniforme de tensões. No entanto, o desempenho desses adesivos pode ser severamente afetado em ambientes de alta temperatura, que pode afetar significativamente as propriedades mecânicas dos adesivos. Este trabalho tem como objetivo principal investigar o comportamento de adesivos estruturais, tolueno diisocianato (TDI) e do metileno difenil isocianato (MDI) quando expostos a altas temperaturas, aquecendo da temperatura ambiente até a degradação do adesivo. Foi realizado uma análise térmica utilizando um Analisador termomecânico - TMA 7100, por meio de testes de compressão e flexão, aplicando uma carga constante de valor mínimo a fim de apenas estar em contato com a amostra e registrar seu deslocamento, e uma variação de temperatura desde a temperatura ambiente até 400ºC. Análise mecânica dinâmica (DMA) foi realizada no mesmo equipamento com teste de compressão, alterando as condições de teste. A carga aplicada tem uma função senoidal com amplitude de 75mN, primeiro com as mesmas condições de aquecimento e posteriormente mantendo a temperatura constante em 100 e 200ºC durante o processo. Cada teste foi realizado em triplicata, para os dois tipos de adesivos. Os resultados obtidos através do TMA com os valores de transição vítrea () e temperatura de penetração (), em torno de 278ºC para o MDI e de 220ºC para o TDI, indicaram uma melhor resistência a altas temperaturas para o adesivo de MDI. Os resultados do DMA, por meio do módulo de elasticidade a 100ºC de 9,56 MPa para MDI e 0,98 MPa para TDI e, para 200ºC, 8,54 e 2,94 MPa para o MDI e TDI respectivamente. Esses valores indicam que o MDI é um material mais rígido em comparação ao TDI.Structural adhesives are widely used in civil, aerospace, automotive, and other engineering applications due to their ability to bond materials with distinct properties and provide evenly stress distribution. However, the performance of these adhesives can be severely affected in high temperature environments, which can significantly affect the adhesives' mechanical properties. The main purpose of this work is to investigate the behavior of structural adhesives, toluene diisocyanate (TDI) and methylene diphenyl isocyanate (MDI) when exposed to high temperatures, heating from room temperature to adhesive degradation. A thermal analysis was performed using a Thermomechanical analysis - TMA 7100, by means of compression and bending tests, applying a constant load of minimum value in order to only be in contact with the sample and register its displacement, and a temperature variation from room temperature up to 400ºC. Dynamic mechanical analysis (DMA) was performed in the same equipment with compression test, changing the test conditions. The applied load has a sine function with amplitude of 75mN, first with same of heating conditions and posteriorly keep a constant temperature of 100 and 200ºC during process. Each test was performed in triplicate for both adhesive types. The results obtained through TMA with the glass transition point () and penetration temperature () values, around 278ºC to MDI and 220ºC to TDI, indicated better high temperature resistance for the MDI adhesive. The DMA results, through modulus of elasticity at 100ºC of 9,56 MPa for MDI and 0,98 MPa for TDI, at 200ºC, 8,54 and 2,94 MPa for MDI and TDI respectively. These values indicate that MDI is a stiffer material compared to TDI

Проблемы разработки стратегии построения технологии контекстного обучения педагогов

AIMS/HYPOTHESIS: The evidence on the association between pioglitazone use and bladder cancer is contradictory, with many studies subject to allocation bias. The aim of our study was to examine the effect of exposure to pioglitazone on bladder cancer risk internationally across several cohorts. The potential for allocation bias was minimised by focusing on the cumulative effect of pioglitazone as the primary endpoint using a time-dependent approach. METHODS: Prescription, cancer and mortality data from people with type 2 diabetes were obtained from six populations across the world (British Columbia, Finland, Manchester, Rotterdam, Scotland and the UK Clinical Practice Research Datalink). A discrete time failure analysis using Poisson regression was applied separately to data from each centre to model the effect of cumulative drug exposure on bladder cancer incidence, with time-dependent adjustment for ever use of pioglitazone. These were then pooled using fixed and random effects meta-regression. RESULTS: Data were collated on 1.01 million persons over 5.9 million person-years. There were 3,248 cases of incident bladder cancer, with 117 exposed cases and a median follow-up duration of 4.0 to 7.4 years. Overall, there was no evidence for any association between cumulative exposure to pioglitazone and bladder cancer in men (rate ratio [RR] per 100 days of cumulative exposure, 1.01; 95% CI 0.97, 1.06) or women (RR 1.04; 95% CI 0.97, 1.11) after adjustment for age, calendar year, diabetes duration, smoking and any ever use of pioglitazone. No association was observed between rosiglitazone and bladder cancer in men (RR 1.01; 95% CI 0.98, 1.03) or women (RR 1.00; 95% CI 0.94, 1.07). CONCLUSIONS/INTERPRETATION: The cumulative use of pioglitazone or rosiglitazone was not associated with the incidence of bladder cancer in this large, pooled multipopulation analysis

Tree mortality and Extreme Rainfall in the Amazon

Mesoscale Convective Systems (MCS) are responsible for severe rainfall in the Amazon and can produce strong descending winds that can uprooting or break trees the most dominant mode of tree mortality in the Amazon. Our results show that severe rainfall help to explain the observed residence time of woody biomass and tree mortality in the Amazon

Steaming effects on selected wood properties of Turkey oak by spectral analysis

Turkey oak (Quercus cerris L.) is characterized by some technological and aesthetical factors limiting its market value from its great potential. In this study, the effect of direct and indirect steaming on reduction in equilibrium moisture content (EMC) and colour variations was evaluated using a hyperspectral radiometer. Steaming treatments were carried out at 80C for 48 h, and 120C for 18 and 24 h, showing a reduction in EMC in the order of 8.1, 28.5 and 13.5, respectively, as well as very significant lightness (L*) and hue (h) modifications in comparison with untreated specimens. The spectral signature analysis confirmed that hydrothermal treatments modify wood sensibility to the light source in the entire spectrum range. The study supports the validity of hydrothermal treatments for improving technological and aesthetical properties of Turkey oak

A922 Sequential measurement of 1 hour creatinine clearance (1-CRCL) in critically ill patients at risk of acute kidney injury (AKI)

Meeting abstrac

As redes de Opisanie Swiata: Espetáculo e citação no romance de Verônica Stigger

The object of study of this paper is the novel Opisanie Swiata (2013) by the Brazilian writer Verônica Stigger. Most of the plot, filled with fragmented scenes and caricatures, takes place in a boat that crosses the Atlantic Ocean from Poland to the Amazon. Its title means "description of the world" in Polish and seems to indicate an attempt to understand shared processes and problems in the experience of the globalized world. Indeed, her spectacular narrative approaches the language of advertising, journalistic and television discourses, and one of this paper’s objectives is to analyze how the author incorporates into the novel typical themes and procedures of the mass media. Furthermore, it is also intended to take a close look at the process of composition of the novel and to highlight the origins of its unusual constitution, scattered in a diversity of quotations and references extracted from letters, news, songs, movies, exhibitions, chronicles and poems that are reproduced in the text with a greater or lesser proximity degree, from the literal copy to the slight allusion. Facing this set of textual appropriations, it is intended to discuss how the ideas of originality and authorial autonomy can be thought in contemporary production that uses copy-and-paste-and-rearrange. KEY-WORDS: Verônica Stigger; Opisanie Swiata; contemporary literature; collage; authorial autonomy.Este trabalho tem como objeto de estudo o romance Opisanie Swiata (2013), da escritora brasileira Verônica Stigger. A maior parte do enredo, permeado de cenas fragmentadas e caricatas, se desenrola em um barco que atravessa o Oceano Atlântico da Polônia a Amazônia. Seu título quer dizer “descrição do mundo” em polonês e parece indicar uma tentativa de compreensão de processos e problemas compartilhados na experiência do mundo globalizado. De fato, sua narrativa espetacular se aproxima da linguagem dos discursos publicitário, jornalístico e televisivo, e é um dos objetivos deste trabalho analisar de que forma a autora incorpora na obra temas e procedimentos típicos do espetáculo e dos meios de comunicação em massa. Além disso, pretende-se lançar um olhar atento para o processo de composição do romance e evidenciar as origens de sua constituição incomum, dispersa em uma diversidade de citações e referências que, extraídas de cartas, notícias, canções, filmes, exposições, crônicas e poemas, são reproduzidas no texto com maior ou menor grau de proximidade, desde a cópia literal até a leve alusão. Diante desse conjunto de apropriações textuais, pretende-se discutir como as ideias de originalidade e de autonomia autoral podem ser pensadas na produção contemporânea que se vale do copia-e-cola-e-rearranja. PALAVRAS-CHAVE: Verônica Stigger; Opisanie Swiata; literatura contemporânea; colagem; autonomia autoral