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A study of Dykstra-Parsons curves
The Dykstra-Parsons method for prediction of oil recovery by water flooding is a well known technique which has been used by the petroleum industry since 1945. The present work carries their study further, solving the same problem of calculating coverage for certain values of permeability variation having water-oil-ratio and mobility ratio as fixed parameters. The work herein, instead of using 50 layers, uses 200. Also a more precise theoretical approach to the problem is given. Because of these differences the resulting curves are slightly modified. In a second part, the authors deal with empirical simplifications with considerable success. The idea was to collapse the data and curves obtained in the first part into a single curve which covers most of the range of variables commonly seen in reservoir displacements
Alguns aspetos fiscais das operações de reestruturação empresarial: o regime especial de neutralidade fiscal em sede de IRC
Uma reorganização empresarial deve ter por base motivos económicos, ser orientada
pela obtenção de eficiências ao nível da atividade económica, e não ter em vista
essencialmente a obtenção de ganhos fiscais.
Atendendo à sua natureza, estas operações geram por vezes fluxos financeiros que
podem ser interpretados fiscalmente como a realização de ganhos das empresas que
foram objeto de reorganização e serem estas tributadas em sede de IRC, mas sem que
se tenha efetivamente realizado esse ganho, o que pode representar um obstáculo à
realização destas operações.
Para evitar que a fiscalidade se constitua como um entrave à obtenção de eficiência
das empresas existem situações em que os ganhos realizados nessas operações não
são reconhecidos imediatamente em termos fiscais, sendo a sua tributação diferida
para mais tarde. Essas situações encontram-se previstas na lei fiscal nacional e
comunitária e enquadram-se no regime especial da neutralidade fiscal que institui um
regime tributário neutro aplicável a este tipo de operações.
Não obstante o regime especial da neutralidade fiscal facilitar as reestruturações
empresariais através de um sistema de tributação neutro constituindo um importante
mecanismo de dinamização do tecido económico e empresarial, o sistema atual
apresenta algumas fraquezas ao nível da prevenção das situações de evasão fiscal.A business reorganization must be based on economic reasons and be guided by the
achievement of efficiencies in terms of economic activity, and not just essentially
aim at the obtainment of tax gains.
In view of their nature, these operations sometimes generate financial flows that can
be interpreted for tax purposes as the realization of gains from companies that have
been the subject of reorganization and that these are taxed under IRC, but without
that gain actually being realized, which may represent an obstacle to these
operations.
In order to avoid that taxation constitutes an obstacle to obtaining companies'
efficiency, there are situations in which the gains realized in these operations are not
immediately recognized in tax terms, and their taxation is deferred for later. These
situations are provided for in national and community tax law, and are part of the
special tax neutrality regime that establishes a neutral tax regime applicable to this
type of transactions.
Despite the special tax neutrality regime facilitating business restructuring through a
neutral taxation system, constituting an important mechanism to boost the economic
and business fabric, the current system still presents some weaknesses in terms of
preventing tax evasio
Teleworking practice in small and medium-sized firms: Management style and worker autonomy
In an empirical study of teleworking practices amongst small and medium-sized enterprises (SMEs) in West London, organisational factors such as management attitudes, worker autonomy and employment flexibility were found to be more critical than technological provision in facilitating successful implementation. Consequently, we argue that telework in most SMEs appears as a marginal activity performed mainly by managers and specialist mobile workers
What We Don't Know about BTZ Black Hole Entropy
With the recent discovery that many aspects of black hole thermodynamics can
be effectively reduced to problems in three spacetime dimensions, it has become
increasingly important to understand the ``statistical mechanics'' of the
(2+1)-dimensional black hole of Banados, Teitelboim, and Zanelli (BTZ). Several
conformal field theoretic derivations of the BTZ entropy exist, but none is
completely satisfactory, and many questions remain open: there is no consensus
as to what fields provide the relevant degrees of freedom or where these
excitations live. In this paper, I review some of the unresolved problems and
suggest avenues for their solution.Comment: 24 pages, LaTeX, no figures; references added, brief discussion of
relation to string theory added; to appear in Class. Quant. Gra
A parallel multigrid-based preconditioner for the 3D heterogeneous high-frequency Helmholtz equation
The effect of aspirin on circulating netrin-1 levels in humans is dependent on the inflammatory status of the vascular endothelium
Genes Suggest Ancestral Colour Polymorphisms Are Shared across Morphologically Cryptic Species in Arctic Bumblebees
email Suzanne orcd idCopyright: © 2015 Williams et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited
Effects of Propofol on Endotoxin-Induced Acute Lung Injury in Rabbit
This study was undertaken to clarify the effects of propofol on endotoxin-induced acute lung injury. Rabbits were randomly assigned to one of four groups. Each group received intravenous infusion of saline only, saline and Escherichia coli endotoxin, propofol (1 mg/kg bolus, then 5 mg/kg/hr) and endotoxin, or propofol (4 mg/kg bolus, then 20 mg/kg/hr) and endotoxin respectively. Infusion of saline or propofol was started 0.5 hr before the infusion of saline or endotoxin, and continued for 6 hr thereafter. The lungs of rabbits were ventilated with 40% oxygen. Mean blood pressure, heart rate, arterial oxygen tension (PaO2), and peripheral blood leukocyte and platelet count were recorded. The wet/dry (W/D) weight ratio of lung and lung injury score were measured, and analysis of bronchoalveolar lavage fluid (BALF) was done. Endotoxin decreased PaO2, and peripheral blood leukocyte and platelet count. And it increased W/D ratio of lung, lung injury score and leukocyte count, percentage of PMN cells, concentration of albumin, thromboxane B2 and IL-8 in BALF. Propofol attenuated all these changes except the leukocyte count in peripheral blood. In conclusion, propofol attenuated endotoxin-induced acute lung injury in rabbits mainly by inhibiting neutrophil and IL-8 responses, which may play a central role in sepsis-related lung injury
Técnica de Rosanov modificada na reconstrução do trato digestivo após gastrectomia total
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