Critical analysis of the main changes and expected impacts of transposition of directive 2013/34/UE for Portugal

This study aimed to develop a critical analysis of the changes introduced by Directive 2013/34/U.E. starting from the identification of the main differences and recommended it until now and anticipate the expected impacts of these changes at the level the preparation and dissemination of financial information in Portugal. It was intended to identify the main implications of the transposition of the Directive in the accounting profession and the surrounding (company), particularly with regard to the administrative costs incurred by companies with the preparation of the financial information and on a social level. To answer to the main objectives of the study it was applied a questionnaire to profession in Vila Real and Bragança districts. The results show that the transposition of the new Directive implies greater responsibility for the profession, neglect concepts from international standards and focuses on reducing the burdens on businesses in detriment of the information quality.info:eu-repo/semantics/publishedVersio

A Diretiva 2013/34/U.E.: principais alterações e previsíveis impactos da sua transposição

O presente estudo teve como objetivo geral desenvolver uma análise crítica das alterações introduzidas pela Diretiva 2013/34/U.E. a partir da identificação das principais diferenças nela preconizadas e as até agora prescritas e antecipar os expectáveis impactos dessas alterações ao nível da preparação e divulgação da informação financeira em Portugal. Pretende assim, identificar as principais implicações da transposição da referida Diretiva na profissão de Técnico Oficial de Contas (TOC) e na envolvente (empresa), nomeadamente no que respeita aos custos administrativos a suportar pelas empresas com a preparação da informação financeira e no plano social. Para dar resposta aos principais objetivos do estudo aplicou-se um inquérito por questionário a TOC nos distritos de Vila Real e Bragança. Concluiu-se que a transposição da nova Diretiva implica maior responsabilidade para o TOC, que descuida conceitos oriundos das normas internacionais e que privilegia a redução dos encargos das empresas em detrimento da qualidade da informação.info:eu-repo/semantics/publishedVersio

Electrical Characterization Of Epitaxial Layers Of In0.71ga 0.29as0.63p0.37

We have performed measurements of carrier concentration and Hall mobility, between 4.2 K and room temperature, in InGaAsP (energy gap of 0.96 eV) epitaxial layers grown on semi-insulating InP. It is shown that for this kind of material in the range of concentration studied (2.0×101 6-1.6×1018 cm-3), alloy scattering has to be taken into account as a mechanism limiting the mobility even at low temperatures. Also, in the entire range of temperature and concentration studied, Fermi-Dirac statistics are better suited than Boltzmann statistics for theoretical calculations of Fermi energy, because even for concentrations as low as 2.0×1016 cm -3, the material is degenerated at low temperatures. Following these assumptions, we have calculated the alloy scattering potential as being between 0.52 and 0.62 eV.641235238IEEE AESS,IEEE Instrumentation and Measurement Societ

2-Styrylchromones as novel inhibitors of xanthine oxidase. A structure-activity study

The purpose of this study was the evaluation of the xanthine oxidase (XO) inhibition produced by some synthetic 2-styrylchromones. Ten polyhydroxylated derivatives with several substitution patterns were synthesised, and these and a positive control, allopurinol, were tested for their effects on XO activity by measuring the formation of uric acid from xanthine. The synthesised 2-styrylchromones inhibited xanthine oxidase in a concentration-dependent and non-competitive manner. Some IC50 values found were as low as 0.55mM, which, by comparison with the IC50 found for allopurinol (5.43 mM), indicates promising new inhibitors. Those 2-styrylchromones found to be potent XO inhibitors should be further evaluated as potential agents for the treatment of pathologies related to the enzyme’s activity, as is the case of gout, ischaemia/ reperfusion damage, hypertension, hepatitis and cancer

Determinants Of Blood Lead Levels In An Adult Population From A Mining Area In Brazil

During the last fifty years the Ribeira river valley, Brazil, had been under the influence of the full activity of a huge lead refinery and mining along the riverside. The plant completely stopped all kind of industrial activities at the end of 1995, and part of the worker population and their families still remain living nearby in small communities. The objective of the present study was to assess the determinants of blood lead levels (BLL) in these mining areas, where residual environmental contamination from the past industrial activity still remains. Blood samples of 350 adults aged 15 to 70, residing in areas around the mine and the refinery were collected. A questionnaire was given in order to gather information on food habits, current and former residential places, occupational activities, among other variables. Blood lead concentrations were analysed by graphite furnace atomic absorption spectrometry using Zeeman background correction. Logistic regression analysis was conducted to examine the independent contribution of selected variables in predicting BLL in those subjects. The following variables showed significant association with high BLL: residential area close to the lead refinery, former dwelling at the refinery village, male gender, smoking habits, and consume of fruits from home back yard.107I127130Berglund, M., Pedersen, N.L., Bjorkman, L., Vahter, M., (1999) Environ Res, 80, pp. 222-230Brody, D.J., Pirkle, J.L., Kramer, R.A., Flegal, K.M., Matte, T.D., Gunter, E.W., Paschal, D.C., (1994) JAMA, 27, pp. 277-283Hense, H.W., Filipiak, B., Novak, L., Stoeppler, M., (1992) Int J Epidem, 21Jakubowski, M., Trzcinka-Ochocka, M., Razniewska, G., Christensen, J.M., Starek, A., (1996) Int Arch Occup Environ Health, 68, pp. 193-198Kristal-Boneh, E., Froom, P., Yerushalmi, N., Ashkanazi, R., Pardo, A., Shine, R., Ribak, J., (1998) Am J Ind Med, 34, pp. 512-516Leroyer, A., Hemon, D., Nisse, C., Bazerques, J., Salomez, J.L., Haguenoer, (2001) Sci Total Environ, 267, pp. 87-99Liou, S.H., Wu, T.N., Chiang, H.C., Yang, G.Y., Yang, T., Wu, Y.Q., Lai, J.S., Chang, P.Y., (1996) Sci Total Environ, 180, pp. 211-219Mahaffey, K.R., (1995) Environ Health Perspect, 103, pp. 191-196Muldoon, S.B., Cauley, J.A., Kuller, L.H., Scott, S., Rohay, J., (1994) Am J Epidemiol, 139, pp. 599-608Ooi, P.L., Goh, K.T., Heng, B.H., Sam, C.T., Kong, K.H., Rajan, U., (1991) Rev Environ Health, 9, pp. 2017-2213Paoliello, M.M.B., Gutierrez, P.R., Turini, C.A., Matsuo, T., Mezzaroba, L., Barbosa, D.S., Alvarenga, A.L.P., Lobo, B., (2001) Pan Am J Public Health, 9, pp. 315-319Probst-Hensch, N., Braun-Fahrlaender, C., Bodenmann, A., Ackermann-Liebrich, U., (1993) Soz Praventivmed, 38, pp. 43-50Yang, J.S., Kang, S.K., Park, I.J., Rhee, K.Y., Moon, Y.H., Sohn, D.H., (1996) Int Arch Occup Environ Health, 68, pp. 199-20

Diretiva 2013/34/U. E. : principais alterações e previsíveis impactos da sua transposição

alterações introduzidas pela Diretiva 2013/34/U. E. a partir da identificação das principais diferenças nela preconizadas e as até agora prescritas e antecipar os expectáveís impactos dessas alterações ao nível da preparação e divulgação da informação financeira em Portugal. Pretende assim, identificar as principais implicações da^ transposição da referida Diretiva na profissão de Técnico Oficial de Contas (TOC) e na envolvente (empresa), nomeadamente no que respeita aos custos administrativos a suportar pelas empresas com a preparação da informação financeira e no plano social. " Para dar resposta aos principais objetivos do estudo aplicou-se um inquérito por questionário a TOC nos distritos de Vila Real e Bragança. Concluiu-se que a transposição da nova Diretiva implica maior responsabilidade para o TOC, que descuida conceitos oriundos das normas internacionais e que privilegia a redução dos encargos das empresas em detrimento da qualidade da informação.info:eu-repo/semantics/publishedVersio

Recomendações Para O Tratamento Da Crise Migranosa - Um Consenso Brasileiro

In this article, a group of experts in headache management of the Brazilian Headache Society developed through a consensus strategic measurements to treat a migraine attack in both the child and the adult. Particular emphasis was laid on the treatment of migraine in women, including at pregnancy, lactation and perimenstrual period. © 2016, Associacao Arquivos de Neuro-Psiquiatria. All rights reserved.74326227

The liquid-vapor interface of an ionic fluid

We investigate the liquid-vapor interface of the restricted primitive model (RPM) for an ionic fluid using a density-functional approximation based on correlation functions of the homogeneous fluid as obtained from the mean-spherical approximation (MSA). In the limit of a homogeneous fluid our approach yields the well-known MSA (energy) equation of state. The ionic interfacial density profiles, which for the RPM are identical for both species, have a shape similar to those of simple atomic fluids in that the decay towards the bulk values is more rapid on the vapor side than on the liquid side. This is the opposite asymmetry of the decay to that found in earlier calculations for the RPM based on a square-gradient theory. The width of the interface is, for a wide range of temperatures, approximately four times the second moment correlation length of the liquid phase. We discuss the magnitude and temperature dependence of the surface tension, and argue that for temperatures near the triple point the ratio of the dimensionless surface tension and critical temperature is much smaller for the RPM than for simple atomic fluids.Comment: 6 postscript figures, submitted to Phys. Rev.

A New Relativistic High Temperature Bose-Einstein Condensation

We discuss the properties of an ideal relativistic gas of events possessing Bose-Einstein statistics. We find that the mass spectrum of such a system is bounded by $\mu \leq m\leq 2M/\mu _K,$ where $\mu$ is the usual chemical potential, $M$ is an intrinsic dimensional scale parameter for the motion of an event in space-time, and $\mu _K$ is an additional mass potential of the ensemble. For the system including both particles and antiparticles, with nonzero chemical potential $\mu ,$ the mass spectrum is shown to be bounded by $|\mu |\leq m\leq 2M/\mu _K,$ and a special type of high-temperature Bose-Einstein condensation can occur. We study this Bose-Einstein condensation, and show that it corresponds to a phase transition from the sector of continuous relativistic mass distributions to a sector in which the boson mass distribution becomes sharp at a definite mass $M/\mu _K.$ This phenomenon provides a mechanism for the mass distribution of the particles to be sharp at some definite value.Comment: Latex, 22 page