A divulgação de alterações das políticas contabilísticas das IFRS na União Europeia

Tese de Doutoramento, Ciências Económicas e Empresariais, especialidade de Gestão, 13 de junho de 2016, Universidade dos Açores.As International Financial Reporting Standards (IFRS) foram introduzidas na União Europeia (UE) para promover a comparabilidade das demonstrações financeiras, contudo permitindo a diversidade de políticas contabilísticas. O processo de harmonização contabilística na UE não é estático. As políticas contabilísticas são alteradas pelas empresas de forma espontânea ou por imposição regulamentar da UE. O estudo examina a divulgação das alterações das políticas contabilísticas das empresas cotadas em mercados regulamentados da UE, ocorridas entre 2006 e 2011. Testamos várias hipóteses relativas ao processo de harmonização na UE, à heterogeneidade das políticas contabilísticas e à relação entre a divulgação de alterações no anexo e diversas variáveis. Os resultados demonstram que as empresas alteram periodicamente as suas políticas contabilísticas através de um processo de harmonização formal. As alterações com efeitos materiais podem sinalizar que o nível de heterogeneidade das políticas contabilísticas tem vindo a ser modificado. Por sua vez a divulgação das alterações é influenciada significativamente pela presença das Big 4 e pela dimensão das entidades. Os resultados também sugerem que o julgamento utilizado para avaliar o efeito material da aplicação de uma política não é homogéneo.ABSTRACT: The International Financial Reporting Standards (IFRS) have been introduced in The European Union to promote the comparability of the financial statements, yet they allow the diversity in the accounting policies. The process of the accounting harmonization in the EU isn’t static. The accounting policies are altered by companies spontaneously or by EU statutory imposition. The study examined the disclosure of the changes in the accounting policies of the EU listed companies between 2006 and 2011. It has been tested several hypothesis concerning the harmonization process within EU, the heterogeneity of the accounting policies and the connection between the disclosure of the changes and different variables. The outcome demonstrate that enterprises alter periodically their accounting policies through a process of formal harmonization; the alterations with concrete effects may point out that the level of heterogeneity from the accounting policies has been being modified; and the disclosure of those alterations is significantly influenced by the presence of the Big 4 and by the dimension of the entities. The results might also suggest that the judgment used to evaluate the real effect of the applying of a policy is questionable

The impact of IFRS in the financial information of the portuguese companies

With the purpose of increasing the efficiency of the European finance market, the European Union forced the classified companies in the share market to publish, from January 1st, 2005 onwards, their consolidated financial statements with the support of the International Financial Reporting Standards (IFRS), emanated of International Accounting Standards Board (IASB). This study intends to measure the impact caused by IFRS application in the financial information of the Portuguese business companies, belonging to the Eurolist by Euronext Lisbon. The results demonstrated that the structure of the consolidated balance sheet and income statement suffered a relevant accounting conversion, conditioning the measure made to the performance and the financial position of the business companies. However, one verified that the accounting variations occurred didn't reveal a pattern, being excessively inconstant. The existence of dependent relationships was verified among the relative percentage verified in some accounting items and the business dimension of the companies. The larger the dimension of the studied companies the bigger the impact of the IFRS application

Compartimentos hídricos e distribuição de fluidos como determinantes do ângulo de fase e dos parâmetros brutos da bioimpedância em atletas

Introdução: O objetivo deste estudo foi analisar os compartimentos hídricos e distribuição de fluidos como preditores dos parâmetros brutos da bioimpedância elétrica multiespectral (BIS) em atletas, ajustando para co-variáveis. Métodos: Foram analisados 209 homens e 80 mulheres atletas, com média de idades de 21.4±4.6 anos e 20.0±3.2 anos, respetivamente. Utilizando técnicas de diluição de isótopos, foram estimados os valores da água corporal total (ACT) e água extracelular (AEC). A água intracelular (AIC) foi calculada (AIC=ACT-AEC) e a distribuição de fluidos através do rácio AEC/AIC. O ângulo de fase (AnF), resistência (R) e reactância (Xc) foram obtidos através da BIS (Xitron-4200) a uma frequência de 50kHz. A massa isenta de gordura (MIG) foi determinada por densitometria radiológica de dupla energia (DXA). Resultados: Independentemente da MIG, idade e categoria de modalidade, a AIC foi considerada um preditor do AnF nas mulheres (β=0.129;p<0.01) e nas homens (β=0.108; p<0.01), assim como o rácio AEC/AIC (β=-1.022; p=0.016; β=-2.072; p<0.01, respetivamente) e também a ACT (β=0.59, p=0.027 e β=0.120, p<0.01, respetivamente). Nas mulheres, considerando as co-variáveis, a AIC e ACT apresentaram uma associação inversa com a R (β=-0.016; p<0.01 e β=-11.045; p<0.01). A mesma associação com a R foi observada, nos homens, para a AIC (β=-5.826; p<0.01), AEC (β=-3.957; p=0.010) e ACT (β=-472.23; p<0.01). O rácio AEC/AIC, nos homens, associou-se de forma positiva com a R (β=54.25; p=0.020). Nos homens, depois do ajuste às co-variáveis, a AEC (β=- 0.997; p<0.01) e ACT (β=-0.348; p=0.017) relacionaram-se de forma inversa com a Xc. Por outro lado, nas mulheres nenhuma das variáveis foi determinante nos valores de Xc. Conclusão: Valores mais altos de AIC predizem valores mais altos de AnF nos atletas. Valores de R mais baixos são observados em atletas que apresentam valores mais altos de ACT e dos seus compartimentos. Para a Xc observou-se um dimorfismo sexual, já que valores mais baixos de Xc dependem de valores mais altos de ACT e AEC nos homens, mas não nas mulheres.Introduction: The objective of this study was to analyze water compartments and fluid distribution as predictors of the raw parameters of multispectral electrical bioimpedance (BIS) in athletes, adjusting for covariates. Methods: A total of 209 men and 80 female athletes were analyzed, with a mean age of 21.4 ± 4.6y and 20.0 ± 3.2y, respectively. Using isotope dilution techniques, the values of total body water (TBW) and extracellular water (ECW) were estimated. The ICW was calculated (ICW = TBW-ECW) and the distribution of fluids through the ECW:ICW ratio. The phase angle (PhA), resistance (R) and reactance (Xc) were obtained through the BIS (Xitron-4200) at a frequency of 50kHz. Fat-free mass (FFM) was determined by dual-energy X-ray absorptiometry (DXA). Results: Regardless of FFM, age and sport category, ICW (β=0.129, p<0.01;β=0.108, p<0.01), ECW:ICW ratio (β=-1.022, p=0.016; β=-2.072, p<0.01) and TBW (β=0.59, p=0.027; β=0.120, p<0.01) were considered predictors of PhA in women and men, respectively. In women, adjusting for covariates, ICW and TBW had an inverse association with R (β=-0.016, p<0.01 and β=-11.045, p<0.01). The same association with R was observed in men for ICW (β=-5.826, p<0.01), ECW (β=-3.957, p=0.010) and TBW (β =-472.23, p<0.01). The ECW:ICW ratio in men was positively associated with R (β=54.25, p=0.020) after the adjustment to the covariables. In males, after the adjustment to the covariables, the ECW (β=-0.997; p<0.01) and TBW (β=-0.348; p=0.017) were inversely related to Xc. In the women none of the variables was determinant in predicting Xc. Conclusion: Higher ICW values predict higher PhA values in athletes. Lower R values are observed in athletes who have higher TBW values and its compartments. For Xc, a sexual dimorphism was observed, since lower values of Xc depend on higher TBW and ECW values in men, but not in women

New terrestrial cyanobacteria from the Azores Islands: description of Venetifunis gen. nov. and new species of Albertania, Kovacikia and Pegethrix

The taxonomy of cyanobacteria has advanced quickly with the use of molecular methods in combination with well-defined morphological and ecological characters. Using this approach, many taxonomical changes have occurred in the Synechococcales and Oscillatoriales, with the description of new families, genera and species. Here we present the study of four cyanobacterial strains from the Bank of Algae and Cyanobacteria of the Azores (BACA) culture collection, all isolated from the Azores Archipelago. The strains were genetically characterized through the amplification of the 16S rRNA gene and 16S-23S rRNA internal transcribed spacer (ITS) region, as well as morphologically by light and transmission electron microscopy. One of the strains presented a high genetic divergence from known genera of Synechococcales and was described as Venetifunis florensis gen. & sp. nov. (Trichocoleusaceae, Cyanobacteria). The remaining three strains were found to be new species of the genera Albertania, Kovacikia and Pegethrix. Venetifunis florensis was isolated from the shores of Lake Rasa in Flores Island, Kovacikia atmophytica sp. nov. is a new species mainly distinguished genetically from other Kovacikia species from Terceira Island. Albertania obscura sp. nov. was isolated from inside a volcanic cave in Terceira Island and is distinct both morphologically and genetically from the already described species. Pegethrix atlantica sp. nov. is a new morphologically and genetically different species isolated from São Miguel Island. The description of these new taxa increases the biogeographic knowledge of the four mentioned cyanobacterial genera to remote oceanic islands and new terrestrial habitats

Dermic diffusion and stratum corneum: a state of the art review of mathematical models

Transdermal biotechnologies are an ever increasing field of interest, due to the medical and pharmaceutical applications that they underlie. There are several mathematical models at use that permit a more inclusive vision of pure experimental data and even allow practical extrapolation for new dermal diffusion methodologies. However, they grasp a complex variety of theories and assumptions that allocate their use for specific situations. Models based on Fick's First Law found better use in contexts where scaled particle theory Models would be extensive in time-span but the reciprocal is also true, as context of transdermal diffusion of particular active compounds changes. This article reviews extensively the various theoretical methodologies for studying dermic diffusion in the rate limiting dermic barrier, the stratum corneum, and systematizes its characteristics, their proper context of application, advantages and limitations, as well as future perspectives

Quinoxaline, its derivatives and applications: a state of the art review

Quinoxaline derivatives are an important class of heterocycle compounds, where N replaces some carbon atoms in the ring of naphthalene. Its molecular formula is C8H6N2, formed by the fusion of two aromatic rings, benzene and pyrazine. It is rare in natural state, but their synthesis is easy to perform. In this review the State of the Art will be presented, which includes a summary of the progress made over the past years in the knowledge of the structure and mechanism of the quinoxaline and quinoxaline derivatives, associated medical and biomedical value as well as industrial value. Modifying quinoxaline structure it is possible to obtain a wide variety of biomedical applications, namely antimicrobial activities and chronic and metabolic diseases treatment

IMPACTO DO ARTESANATO NA QUALIDADE DE VIDA DA COMUNIDADE DE PORTO DOS BARCOS, MUNICÍPIO DE ITAREMA, ESTADO DO CEARÁ

O objetivo deste artigo é analisar o impacto do artesanato na qualidade de vida da comunidade de Porto dos Barcos, do município de Itarema, Estado do Ceará. Para isso, foi construído um Índice de Qualidade de Vida, utilizando uma metodologia sugerida por Khan (2000), com o objetivo de verificar o nível de qualidade de vida nas comunidades estudadas. Os resultados mostraram que, após a implantação de um projeto de artesanato na comunidade de Porto dos Barcos, as famílias desta comunidade, passaram a ter uma melhor qualidade de vida. A comunidade controle (Barra do Farol), ainda possui uma qualidade de vida melhor que a de Porto dos Barcos, mas o crescimento da qualidade de vida de Porto dos Barcos foi consideravelmente melhor.-----------The objective of this paper is to analyze the impact of handicraft in quality of life of Porto dos Barcos community, in Itarema County, Ceará State, Brazil. Therefore, was built an Index of Quality of Live, using a methodology suggested by Khan (2000), with the objective of verifying the level of quality of life on the county studied. The results showed that, after the handicraft implantation of Porto dos Barcos community, the families of this community, started to have a better quality of life. The control community (Barra do Farol), still have a better quality of life than Porto dos Barcos, but the growth of quality of life of Porto dos Barcos was considerably.Artesanato, Qualidade de vida, Município de Itarema, Handicraft, Quality of Life, Itarema County, Community/Rural/Urban Development,

Beyond trees: Mapping total aboveground biomass density in the Brazilian savanna using high-density UAV-lidar data

Tropical savanna ecosystems play a major role in the seasonality of the global carbon cycle. However, their ability to store and sequester carbon is uncertain due to combined and intermingling effects of anthropogenic activities and climate change, which impact wildfire regimes and vegetation dynamics. Accurate measurements of tropical savanna vegetation aboveground biomass (AGB) over broad spatial scales are crucial to achieve effective carbon emission mitigation strategies. UAV-lidar is a new remote sensing technology that can enable rapid 3-D mapping of structure and related AGB in tropical savanna ecosystems. This study aimed to assess the capability of high-density UAV-lidar to estimate and map total (tree, shrubs, and surface layers) aboveground biomass density (AGBt) in the Brazilian Savanna (Cerrado). Five ordinary least square regression models esti-mating AGBt were adjusted using 50 field sample plots (30 m × 30 m). The best model was selected under Akaike Information Criterion, adjusted coefficient of determination (adj.R2), absolute and relative root mean square error (RMSE), and used to map AGBt from UAV-lidar data collected over 1,854 ha spanning the three major vegetation formations (forest, savanna, and grassland) in Cerrado. The model using vegetation height and cover was the most effective, with an overall model adj-R2 of 0.79 and a leave-one-out cross-validated RMSE of 19.11 Mg/ha (33.40%). The uncertainty and errors of our estimations were assessed for each vegetation formation separately, resulting in RMSEs of 27.08 Mg/ha (25.99%) for forests, 17.76 Mg/ha (43.96%) for savannas, and 7.72 Mg/ha (44.92%) for grasslands. These results prove the feasibility and potential of the UAV-lidar technology in Cerrado but also emphasize the need for further developing the estimation of biomass in grasslands, of high importance in the characterization of the global carbon balance and for supporting integrated fire management activities in tropical savanna ecosystems. Our results serve as a benchmark for future studies aiming to generate accurate biomass maps and provide baseline data for efficient management of fire and predicted climate change impacts on tropical savanna ecosystems

Interplay of Protein and DNA Structure Revealed in Simulations of the lac Operon

The E. coli Lac repressor is the classic textbook example of a protein that attaches to widely spaced sites along a genome and forces the intervening DNA into a loop. The short loops implicated in the regulation of the lac operon suggest the involvement of factors other than DNA and repressor in gene control. The molecular simulations presented here examine two likely structural contributions to the in-vivo looping of bacterial DNA: the distortions of the double helix introduced upon association of the highly abundant, nonspecific nucleoid protein HU and the large-scale deformations of the repressor detected in low-resolution experiments. The computations take account of the three-dimensional arrangements of nucleotides and amino acids found in crystal structures of DNA with the two proteins, the natural rest state and deformational properties of protein-free DNA, and the constraints on looping imposed by the conformation of the repressor and the orientation of bound DNA. The predicted looping propensities capture the complex, chain-length-dependent variation in repression efficacy extracted from gene expression studies and in vitro experiments and reveal unexpected chain-length-dependent variations in the uptake of HU, the deformation of repressor, and the folding of DNA. Both the opening of repressor and the presence of HU, at levels approximating those found in vivo, enhance the probability of loop formation. HU affects the global organization of the repressor and the opening of repressor influences the levels of HU binding to DNA. The length of the loop determines whether the DNA adopts antiparallel or parallel orientations on the repressor, whether the repressor is opened or closed, and how many HU molecules bind to the loop. The collective behavior of proteins and DNA is greater than the sum of the parts and hints of ways in which multiple proteins may coordinate the packaging and processing of genetic information. © 2013 Czapla et al

Beyond Genetic Factors in Familial Amyloidotic Polyneuropathy: Protein Glycation and the Loss of Fibrinogen's Chaperone Activity

Familial amyloidotic polyneuropathy (FAP) is a systemic conformational disease characterized by extracellular amyloid fibril formation from plasma transthyretin (TTR). This is a crippling, fatal disease for which liver transplantation is the only effective therapy. More than 80 TTR point mutations are associated with amyloidotic diseases and the most widely accepted disease model relates TTR tetramer instability with TTR point mutations. However, this model fails to explain two observations. First, native TTR also forms amyloid in systemic senile amyloidosis, a geriatric disease. Second, age at disease onset varies by decades for patients bearing the same mutation and some mutation carrier individuals are asymptomatic throughout their lives. Hence, mutations only accelerate the process and non-genetic factors must play a key role in the molecular mechanisms of disease. One of these factors is protein glycation, previously associated with conformational diseases like Alzheimer's and Parkinson's. The glycation hypothesis in FAP is supported by our previous discovery of methylglyoxal-derived glycation of amyloid fibrils in FAP patients. Here we show that plasma proteins are differentially glycated by methylglyoxal in FAP patients and that fibrinogen is the main glycation target. Moreover, we also found that fibrinogen interacts with TTR in plasma. Fibrinogen has chaperone activity which is compromised upon glycation by methylglyoxal. Hence, we propose that methylglyoxal glycation hampers the chaperone activity of fibrinogen, rendering TTR more prone to aggregation, amyloid formation and ultimately, disease