Economic implications of corporate financial reporting in brazilian and european financial markets

The main objective of this study is to determine how the people involved in the accounting process consider the role of accounting information in an economic environment where capital markets play a major role. The study is also aimed at determining whether International Financial Reporting Standards (IFRS) will help fulfill this role. To this end, we compare the perceptions of financial officers, financial analysts and auditors, using Europe as a proxy for a highly developed capital market environment and Brazil as a proxy for a less developed capital market environmentEconomic implications ; corporate financial reporting ; brazil ; europe ; financial markets

Nonequilibrium stationary states of 3D self-gravitating systems

Three dimensional self-gravitating systems do not evolve to thermodynamic equilibrium, but become trapped in nonequilibrium quasistationary states. In this Letter we present a theory which allows us to a priori predict the particle distribution in a final quasistationary state to which a self-gravitating system will evolve from an initial condition which is isotropic in particle velocities and satisfies a virial constraint 2K=-U, where K is the total kinetic energy and U is the potential energy of the system

Dopexamine can attenuate the inflammatory response and protect against organ injury in the absence of significant effects on hemodynamics or regional microvascular flow

This is an open access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/2.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited

Associação de fungos com sementes de cedro e patogenicidade de Fusarium sp e Pestalotia sp.

EVINCI. Resumo 046

Hydrovatus caraibus Sharp, 1882 (Dytiscidae, Hydroporinae, Hydrovatini) nuevo para la fauna de Sudamérica

The species Hydrovatus caraibus Sharp, 1882 is registered for the first time for South America, after the captures in the municipality of Gramado, state of Rio Grande do Sul, Brazil. Of this form the rank of distribution of the specie, before restrict of the Caribbean, is extended up to the latitude 29º 26’ South, approximately.Se registra por primera vez para América del Sur la especie Hydrovatus caraibus Sharp, 1882, tras las capturas en el municipio de Gramado, estado de Rio Grande do Sul, Brasil. De esta forma se amplía el rango de distribución de la especie, antes restricta al Caribe, hasta la latitud de 29º 26’ sur, aproximadamente

Detection of the VUV liquid argon scintillation light by means of glass-window photomultiplier tubes

Abstract The experimental results coming from an intense R&D study about the possibility of detecting the light produced by the liquid argon scintillation certify the use of glass-window photomultiplier tubes. The devices, working in cryogenic liquid, are made sensitive to the VUV photons by means of a wavelength shifter coating. This is a useful detection method to provide an effective way for the absolute time measurement and trigger of ionizing events occurring in Time Projection Chambers