Adaptation of International Accounting Standards: Case of Portugal

This chapter aims to present the results of a broad analysis about the process of accounting standardization in Portugal in order to frame the current situation and the different levels of standardization that characterize it. The methodology followed involves a broad revision of the literature and content analysis on various papers and texts as well on documents directly related with the study topic. It concludes with the identification and characterization of the current levels of accounting standardization and makes reference to the likely scenario of this regulatory framework in the short term. The objective is to understand how the evolution of accounting standards in Portugal has evolved, what the current situation is and its likely evolution in the near future. The chapter is also aimed at contributing to the understanding of the process of adaptation of international accounting standards to the Portuguese reality

Status Report Of The Schenberg Gravitational Wave Antenna

Here we present a status report of the Schenberg antenna. In the past three years it has gone to a radical upgrading operation, in which we have been installing a 1K pot dilution refrigerator, cabling and amplifiers for nine transducer circuits, designing a new suspension and vibration isolation system for the microstrip antennas, and developing a full set of new transducers, microstrip antennas, and oscillators. We are also studying an innovative approach, which could transform Schenberg into a broadband gravitational wave detector.3631Aguiar, O.D., (2002) Class. Quantum Grav., 19, p. 1949Aguiar, O.D., (2004) Class. Quantum Grav., 21, pp. S457Aguiar, O.D., (2005) Class. Quantum Grav., 22, pp. S209Aguiar, O.D., (2006) Class. Quantum Grav., 23, pp. S239Aguiar, O.D., (2008) Class. Quantum Grav., 25, p. 114042Costa, C.A., (2008) Class. Quantum Grav., 25, p. 184002Johnson, W.W., Merkowitz, S.M., (1993) Phys. Rev. Lett., 70, p. 2367Coccia, E., Lobo, J.A., Ortega, J.A., (1995) Phys. Rev. D, 52, p. 3735Thorne, K.S., (1978) Phys. Rev. Lett., 40, p. 667Tobar, M.E., Ivanov, E.N., Blair, D.G., (2000) Gen. Rel. Grav., 32, p. 1799De Waard, (2005) Class. Quantum Grav., 22, pp. S215Vinet, J.-Y., (2010) Research in Astron Astrophys., 10, p. 956Costa, C.A., Aguiar, O.D., Magalhães, N.S., (2004) Class. Quantum Grav., 21, pp. S827Forward, R.L., (1971) Gen. Rel. Grav., 2, p. 149Eardley, D.M., Lee, D.L., Lightman, A.P., Wagoner, R.V., Will, C.M., (1973) Phys. Rev. Lett., 30, p. 884Bianchi, M., Coccia, E., Colacino, C.N., Fafone, V., Fucito, F., (1996) Class. Quantum Grav., 13, p. 2865Andrade, L.A., (2009) Microwave and Optical Tech. Lett., 51, p. 1120Furtado, S.R., (2012), in preparationIvanov, E.N., Hartnett, J.G., Tobar, M.E., (2000) IEEE Trans. Ultrason., Ferroelect., Freq. Contr., 47, p. 1526Pimentel, G.L., (2008) J. Phys. Conf. Series, 122, p. 012028Aguiar, (2009) Int. J. Modern Phys. D, 18, p. 2317Furtado, S.R., (2009), Ph.D. Thesis at INPE, not publishedBraginsky, V.B., Vorontsov, Y.I., Thorne, K.S., (1980) Science, 209, p. 547Thorne, K.S., The Quantum Limit for Gravitational-Wave Detectors and Methods of Circumventing It (1979) Sources of Gravitational Waves, p. 49. , ed. L L Smarr, Cambridge University Press, Cambridge, US

Pervasive gaps in Amazonian ecological research

Biodiversity loss is one of the main challenges of our time, and attempts to address it require a clear understanding of how ecological communities respond to environmental change across time and space. While the increasing availability of global databases on ecological communities has advanced our knowledge of biodiversity sensitivity to environmental changes, vast areas of the tropics remain understudied. In the American tropics, Amazonia stands out as the world's most diverse rainforest and the primary source of Neotropical biodiversity, but it remains among the least known forests in America and is often underrepresented in biodiversity databases. To worsen this situation, human-induced modifications may eliminate pieces of the Amazon's biodiversity puzzle before we can use them to understand how ecological communities are responding. To increase generalization and applicability of biodiversity knowledge, it is thus crucial to reduce biases in ecological research, particularly in regions projected to face the most pronounced environmental changes. We integrate ecological community metadata of 7,694 sampling sites for multiple organism groups in a machine learning model framework to map the research probability across the Brazilian Amazonia, while identifying the region's vulnerability to environmental change. 15%–18% of the most neglected areas in ecological research are expected to experience severe climate or land use changes by 2050. This means that unless we take immediate action, we will not be able to establish their current status, much less monitor how it is changing and what is being lost

Neuroanatomical tracing combined with in situ hybridization: Analysis of gene expression patterns within brain circuits of interest

Most of our current understanding of brain circuits is based on hodological studies carried out using neuroanatomical tract-tracing. Our aim is to advance one step further by visualizing the functional correlate in a given circuit. In this regard, we believe it is feasible to combine retrograde tracing with fluorescence, non-radioactive in situ hybridization (ISH) protocols. The subsequent detection at the single-cell level of the expression of a given mRNA within retrograde-labeled neurons provides information regarding cellular function. This may be of particular interest when trying to elucidate the performance of brain circuits of interest in animal models of brain diseases. Several combinations of retrograde tracing with either single- and double-ISH are presented here, together with some criteria that influence the selection of the tracer to be used in conjunction with the strong demands of the ISH

Distribuição espacial e temporal de Cetengraulis edentulus (Cuvier) (Actinopterygii, Engraulidae) na Baía de Sepetiba, Rio de Janeiro, Brasil Spatial and temporal distribution of Cetengraulis edentulus (Cuvier) (Actinopterygii-Engraulidae) in the Sepetiba Bay, Rio de Janeiro, Brazil

<abstract language="eng">Anchovies are members of the Engraulidae family, characterized to present coastal pelagic habits, concentrating in large schoolings distributed among the continental shelf and semi-closed environment, like bays, where they are target of heavy fisheries. The present study aims to describe spatial and temporal distribution of Cetengraulis edentulous (Cuvier, 1828) in the Sepetiba bay (22º54'-23º04'S, 43º34'-44º10'W) and to assess influences of environmental variables on fish occurrence. A monthly sampling programme was carried out between October 1998 and September 1999, to take both, fish and environmental information on temperature, salinity and depth. Three bay zones were established based on spatial gradient of salinity and depth. Adults C. edentulus were more abundant in the inner bay zone; seasonally, larger size groups (total length > 16 cm) occurred in spring/summer. Significant negative correlations were found between fish abundance and salinity and depth. The close relationship of this species to innermost areas in bays, and the absence of juveniles in sandy beaches, suggest that young-of-the-year use mangrove areas as recruitment sites

Neuroanatomical tracing combined with in situ hybridization: analysis of gene expression patterns within brain circuits of interest

Most of our current understanding of brain circuits is based on hodological studies carried out using neuroanatomical tract-tracing. Our aim is to advance one step further by visualizing the functional correlate in a given circuit. In this regard, we believe it is feasible to combine retrograde tracing with fluorescence, non-radioactive in situ hybridization (ISH) protocols. The subsequent detection at the single-cell level of the expression of a given mRNA within retrograde-labeled neurons provides information regarding cellular function. This may be of particular interest when trying to elucidate the performance of brain circuits of interest in animal models of brain diseases. Several combinations of retrograde tracing with either single- and double-ISH are presented here, together with some criteria that influence the selection of the tracer to be used in conjunction with the strong demands of the ISH