Escolhas contábeis no Brasil: identificação das características das companhias que optaram pela manutenção versus baixa dos saldos do ativo diferido

The issuance of Brazilian Law 11.638/2007 is a critical step in the convergence of the Brazilian Generally Accepted Accounting Principles (GAAPs) towards International Financial Reporting Standards. After the law was implemented and later modified by Provisional Executive Order 449/2008 (converted into Law 11.941/2009), certain accounting choices were allowed during the transition period. The Brazilian GAAPs allowed for restructuring costs and costs related to opening a new facility to be recognised as assets. As a transitional provision, companies were allowed to choose between maintaining or eliminating these values. In this paper, we attempted to identify which company characteristics were associated with this accounting choice. The final sample consisted of Brazilian companies listed on the BM & FBOVESPA, and a logistic regression identified two characteristics. Participation in one of the three different corporate governance levels of the BM & FBOVESPA was associated with the choice to derecognise the deferred assets, while companies decided to maintain the deferred asset if it was relatively large. The empirical evidence reported here contributes to the literature by explaining the manner in which a set of firm characteristics is related to a firm's accounting choices.A promulgação da Lei 11.638/2007 representa uma das principais etapas nos esforços de convergência do modelo contábil brasileiro ao internacional. Após sua implementação e a posterior alteração pela Medida Provisória 449/2008 (convertida na Lei 11.941/2009), algumas escolhas contábeis foram permitidas no momento de transição. Uma dessas consistiu no tratamento dos saldos remanescentes de ativo diferido. A regra de transição brasileira permitiu que cada companhia fizesse a opção pela manutenção ou baixa desses saldos remanescentes. Neste trabalho, procurou-se avaliar quais características das companhias abertas estariam ligadas à escolha contábil. A amostra final foi constituída por companhias abertas da BM&FBOVESPA e uma regressão logística foi utilizada, resultando na identificação de duas características. A participação em algum dos níveis diferenciados de governança corporativa está associada à escolha pela baixa dos saldos remanescentes. Já o tamanho do saldo do ativo diferido está associado à escolha pela manutenção dos saldos, após controle pelo tamanho da empresa. As evidências empíricas contribuem para a literatura nacional por explicarem como o conjunto de características da firma está relacionado às suas escolhas contábeis

Towards Understanding Political Interactions on Instagram

Online Social Networks (OSNs) allow personalities and companies to communicate directly with the public, bypassing filters of traditional medias. As people rely on OSNs to stay up-to-date, the political debate has moved online too. We witness the sudden explosion of harsh political debates and the dissemination of rumours in OSNs. Identifying such behaviour requires a deep understanding on how people interact via OSNs during political debates. We present a preliminary study of interactions in a popular OSN, namely Instagram. We take Italy as a case study in the period before the 2019 European Elections. We observe the activity of top Italian Instagram profiles in different categories: politics, music, sport and show. We record their posts for more than two months, tracking "likes" and comments from users. Results suggest that profiles of politicians attract markedly different interactions than other categories. People tend to comment more, with longer comments, debating for longer time, with a large number of replies, most of which are not explicitly solicited. Moreover, comments tend to come from a small group of very active users. Finally, we witness substantial differences when comparing profiles of different parties.Comment: 5 pages, 8 figure

Does cemented or cementless single-stage exchange arthroplasty of chronic periprosthetic hip infections provide similar infection rates to a two-stage? A systematic review

BACKGROUND: The best surgical modality for treating chronic periprosthetic hip infections remains controversial, with a lack of randomised controlled studies. The aim of this systematic review is to compare the infection recurrence rate after a single-stage versus a two-stage exchange arthroplasty, and the rate of cemented versus cementless single-stage exchange arthroplasty for chronic periprosthetic hip infections. METHODS: We searched for eligible studies published up to December 2015. Full text or abstract in English were reviewed. We included studies reporting the infection recurrence rate as the outcome of interest following single- or two-stage exchange arthroplasty, or both, with a minimum follow-up of 12 months. Two reviewers independently abstracted data and appraised quality assessment. RESULTS: After study selection, 90 observational studies were included. The majority of studies were focused on a two-stage hip exchange arthroplasty (65 %), 18 % on a single-stage exchange, and only a 17 % were comparative studies. There was no statistically significant difference between a single-stage versus a two-stage exchange in terms of recurrence of infection in controlled studies (pooled odds ratio of 1.37 [95 % CI = 0.68-2.74, I(2) = 45.5 %]). Similarly, the recurrence infection rate in cementless versus cemented single-stage hip exchanges failed to demonstrate a significant difference, due to the substantial heterogeneity among the studies. CONCLUSION: Despite the methodological limitations and the heterogeneity between single cohorts studies, if we considered only the available controlled studies no superiority was demonstrated between a single- and two-stage exchange at a minimum of 12 months follow-up. The overalapping of confidence intervals related to single-stage cementless and cemented hip exchanges, showed no superiority of either technique

Design of Electronic Learning Courses for IT Students Considering the Dominant Learning Style

Methods of using e-learning courses to support learning activities of students at higher educational institutions is the subject of a large number of scientific and educational studies. In particular, much attention is paid to the structure, content and format of educational resources of e-learning courses. However, the problem of dependency of their efficiency on the learning styles of students still needs to be further researched. This paper deals with the learning styles characteristic for IT students on the basis of determining their leading modality; designs the structure of e-learning courses for IT students considering the dominating learning styles and provides the results of pedagogical experiment by measuring the performance and satisfaction in learning activity

A Proposed Search for the Detection of Gravitational Waves from Eccentric Binary Black Holes

Most of compact binary systems are expected to circularize before the frequency of emitted gravitational waves (GWs) enters the sensitivity band of the ground based interferometric detectors. However, several mechanisms have been proposed for the formation of binary systems, which retain eccentricity throughout their lifetimes. Since no matched-filtering algorithm has been developed to extract continuous GW signals from compact binaries on orbits with low to moderate values of eccentricity, and available algorithms to detect binaries on quasi-circular orbits are sub-optimal to recover these events, in this paper we propose a search method for detection of gravitational waves produced from the coalescences of eccentric binary black holes (eBBH). We study the search sensitivity and the false alarm rates on a segment of data from the second joint science run of LIGO and Virgo detectors, and discuss the implications of the eccentric binary search for the advanced GW detectors

Unveiling Community Dynamics on Instagram Political Network

Online Social Networks (OSNs) allow users to generate and consume content in an easy and personalized way. Among OSNs, Instagram has seen a surge in popularity, and political actors exploit it to reach people at scale, bypassing traditional media and often triggering harsh debates with and among followers. Uncovering the structural properties and dynamics of such interactions is paramount for understanding the online political debate. This is a challenging task due to both the size of the network and the nature of interactions. In this paper, we define a probabilistic model to extract the backbone of the interaction network among Instagram commenters and, after that, we uncover communities. We apply our model to 10 weeks of comments centered around election times in Brazil and Italy. We monitor both politicians and other categories of influencers, finding persistent commenters, i.e., those who often comment together on Instagram posts. Our methodology allows us to unveil interesting facts: i) commenters’ networks are split into few communities; ii) community structure in politics is weaker than in general profiles, indicating that the political debate is a blur, with some commenters bridging strongly opposed political actors; and iii) communities engaging on political profiles are bigger, more active and more stable during electoral period

Towards Understanding Political Interactions on Instagram

Online Social Networks (OSNs) allow personalities and companies to communicate directly with the public, bypassing filters of traditional medias. As people rely on OSNs to stay up-to-date, the political debate has moved online too. We witness the sudden explosion of harsh political debates and the dissemination of rumours in OSNs. Identifying such behaviour requires a deep understaning on how people interact via OSNs during political debates. We present a preliminary study of interactions in a popular OSN, namely Instagram. We take Italy as a case study in the period before the 2019 European Elections. We observe the activity of top Italian Instagram profiles in different categories: politics, music, sport and show. We record their posts for more than two months, tracking "likes'' and comments from users. Results suggest that profiles of politicians attract markedly different interactions than other categories. People tend to comment more, with longer comments, debating for longer time, with a large number of replies, most of which are not explicitly solicited. Moreover, comments tend to come from a small group of very active users. Finally, we witness substantial differences when comparing profiles of different parties

Multi-Bunch Instability Diagnostics via Digital Feedback Systems

Longitudinal feedback systems based on a common programmable DSP architecture have been commissioned at 4 laboratories. In addition to longitudinal feedback and beam diagnostics these exible systems have been programmed to provide diagnostics for tranverse motion. The diagnostic functions are based on transient domain techniques which record the response of every bunch while the feedback system manipulates the beam. Operational experience from 4 installations is illustrated via experimental results from PEP-II, DA NE, ALS and SPEAR. Modal growth and damping rates for transverse and longitudinal planes are measured via short (20 ms) transient excitations for unstable and stable coupled-bunch modes. Data from steady-state measurements are used to identify unstable modes, noise-driven beam motion, and noise sources. Techniques are illustrated which allow the prediction of instability thresholds from low-current measurements of stable beams. Tranverse bunch train grow-damp sequences which measure the time evolution of instabilities along the bunch train are presented and compared to signatures expected from ion and fast ion instabilities. Invited talk presented at the IEEE Particle Accelerator Conference (PAC99