Compliance with intangible assets disclosure requirements: study of Portuguese non-financial companies

The present study aims to identify the degree of compliance with the intangible assets disclosure requirements outlined in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 6 - Intangible Assets. It also seeks to analyse the factors influencing compliance with intangible assets mandatory disclosure requirements. An analysis of the 500 largest companies ranked by Exame Magazine, 2010, which are subject to the general Portuguese Accounting Standards System (Sistema de Normalização Contabilística - SNC), was conducted to check whether their Financial Statements for the years 2010 (transition year) and 2011 were made available on their websites. The methodology chosen to answer the research questions and achieve the proposed objectives was the content analysis of the financial statements of a sample of 37 Portuguese unlisted companies. The data collected in 2010 and 2011 allowed the construction of an index of intangible assets and the identification of disclosure explanatory factors. We tested six hypotheses for a possible association between the disclosure index and six explanatory variables through analysis, descriptive statistics, normality, differences in means, correlation and regression. Our results show an average of 30% in the disclosure index for intangible assets. Contrary to what was expected, results confirm that the adoption of SNC did not cause a higher level of disclosure over time. Companies’ size is the most influencing factor, indicating that larger companies disclose information on intangible assets basically to reduce agency costs, political costs related to their public visibility, and in such a way manage the relationship with their relevant stakeholders.info:eu-repo/semantics/acceptedVersio

Analysis of drugs returned by inpatient services after unit dose distribution in a portuguese public hospital

Unit-dose has been considered the most effective dispensing system in hospital pharmacy, however not all drugs are administered, are then returned to the pharmacy. The analysis of non-administered drugs might provide important data regarding pharmacotherapeutic follow-up, but also regarding pharmacy management decisions. The present study aims at depicting the drugs returned to the pharmacy following their previous unit-dose dispensing. Methods: During a period of 45 days, the unused returned drugs of five different inpatient clinical services were analyzed regarding the state of conservation, justification for return, inpatient clinical service provenance, and dosage regimen. Of a total of 65280 unit-dose dispensed drugs, 25.2% were returned (n=16431) and 74.9% of SOS (i.e. medications prescribed as needed) drugs (n=6583) were unused. Excluding SOS drugs, more than a half of the returned drugs (52.4%, n=4967), were probably returned due to unintended omission of administration, after excluding patients that were not physically on the unit and patients whose treatments were modified. The large majority of returned drugs (98.6%, n=16201) were suitable for reintroduction in the medication circuit. In order to accomplish the basic principles of unit-dose dispensing genesis, the returned drugs must be kept to a minimum. Therefore, the suspension of dispensing SOS drugs by unit-dose should be considered. Additionally, the careful analysis of returned drugs should be promoted, in order to avoid, as much as possible, the omission of administration.info:eu-repo/semantics/publishedVersio

Concentração e época de aplicação de AminoetoxiVinilGlicine (AVG) na maturação de macieiras 'Fuji Suprema'.

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Metamitron replacing carbaryl in post bloom thinning of apple trees.

Carbaryl or the mixture of carbaryl with NAA (naphthalene acetic acid) or BA (benzyladenine) are the post-bloom chemical thinners most widely used in apple thinning in Brazil. The marketing restriction of carbaryl demands new options of apple post-bloom thinners, requiring the evaluation of others compounds for this purpose. Metamitron is one of the substances that may be used in chemical thinning of apples. Metamitron was evaluated at two concentrations, alone or in mixture with BA, in "MaxiGala", "Fuji Suprema" and "Fred Hough" apple cultivars. Applications of metamitron at 384 mg L-1 and at 768 mg L-1 in a mixture with BA, ranging from 40 mg L-1 to 80 mg L-1, sprayed on fruits with diameter ranging from 5 to 25 mm were compared ith the standard treatment and hand thinning. The experimental design was a randomized complete block with 4-6 repetitions of a single plant. The variables analyzed were: fruit set (%); percentage of floral clusters with 1, 2, 3, 4 or more fruits; fruit yield (kg); verage fruit fresh mass (g) and percentage of dropped fruit after thinning. Metamitron alone or in combination with BA reduced production per plant and significantly increased the fresh weight of fruits in all cultivars tested. Metamitron at 800 mg L-1 resulted in excessive fruit thinning, especially in ?MaxiGala? cultivar. Metamitron or metamitron + BA have potential to compose the program of chemical thinning of apple trees to replace carbaryl. Index terms: Plant growth regulators, concentration, fruit set, fruit production. O carbaryl ou a mistura de carbaryl com ANA (ácido naftaleno acético) ou BA (Benziladenina) são os produtos mais utilizados no raleio químico da macieira no Brasil. Com o cancelamento do registro do carbaryl como raleante de pós-floração, são necessárias novas alternativas, sendo importante testar diferentes raleantes com esta finalidade. Dentre as substâncias passíveis de utilização no raleio da macieira insere-se o metamitron. O objetivo deste estudo foi avaliar a resposta da aplicação de metamitron no raleio das macieiras ?Fuji Suprema?, ?MaxiGala? e ?Fred Hough?. O uso de metamitron foi testado em duas concentrações, só ou em mistura de tanque com BA, e comparado com BA e BA + etefom, em três cultivares de macieira: ?Maxigala?, ?Fuji Suprema? e ?Fred Hough?. Aplicações de 384 mg L-1 e 768 mg L-1 de metamitron em mistura com BA de 40 mg L-1 e 80 mg L-1 aplicado em frutos de 5 a 25 mm de diâmetro foram comparadas com ?tratamento-padrão? e raleio manual. Foi usado o delineamento experimental em blocos ao acaso com cinco a seis repetições. As variáveis analisadas foram: frutificação efetiva (%), percentagem de cachos florais com 1; 2; 3; 4 ou mais frutos por inflorescência, produção por planta (kg), número de frutos por planta, massa média dos frutos (g) e percentagem de queda de frutos após o raleio. O metamitron só, ou em combinação com BA, reduziu a produção por planta e aumentou a massa média dos frutos em todas as cultivares estudadas. Metamitron a 768 mg L-1 resultou em excessivo raleio, especialmente na ?MaxiGala?. Metamitron ou metamitron + BA tem potencial para compor o programa de raleio químico da macieira em substituição ao carbaryl. Termos para indexação: Regulador de crescimento, concentração, frutificação efetiva, produção

Estro e ovulação em cabras Saanen em anestro estacional submetidas a protocolos curtos de indução de estro.

Edição dos anais da 21o. Reunião Anual da Sociedade Brasileira de Tecnologia de Embriões - SBTE, Salvador, 2007

Microscopic mechanism for mechanical polishing of diamond (110) surfaces

Mechanically induced degradation of diamond, as occurs during polishing, is studied using total--energy pseudopotential calculations. The strong asymmetry in the rate of polishing between different directions on the diamond (110) surface is explained in terms of an atomistic mechanism for nano--groove formation. The post--polishing surface morphology and the nature of the polishing residue predicted by this mechanism are consistent with experimental evidence.Comment: 4 pages, 5 figure

Hydro-wind balance in daily electricity markets : a case-study

ABSTRACT: The European Union has been one of the major drivers of the development of renewable energy. In Portugal, renewable generation is subject to specific licensing requirements and benefits from a feed-in-tariff. This paper pays special attention to wind and hydroelectric technologies. Typically, wind farms produce more energy during the night (off-peak periods), when the demand is lower, contributing to a reduction of the market price. Hydroelectric power plants use off-peak periods to pump water, and produce energy in the periods of a 24 hour day where the prices of electricity are higher (peak periods). This paper presents a case study aiming at analyzing the behavior of hydroelectric power producers—that is, in power systems with large renewable generation, producers typically use the periods of the day with lower energy prices for pumping, and the other periods (with higher energy prices) to produce electricity. The simulations are performed using MATREM (for Multi-Agent Trading in Electricity Markets). The results confirm (and rebate) the typical behavior of hydroelectric power producers.info:eu-repo/semantics/publishedVersio