Thermodynamic modeling of the NbeB system

In the present work, the Nb–B binary system was thermodynamically optimized. The stable phases in this system are BCC (niobium), Nb3B2, NbB, Nb3B4, Nb5B6, NbB2, B (boron) and liquid L. The borides Nb3B2, NbB, Nb3B4 and Nb5B6 and the B (boron) were modeled as stoichiometric phases and the liquid L, BCC (niobium) and NbB2 as solutions, using the sublattices model, with their excess terms described by the Redlich–Kister polynomials. The Gibbs energy coefficients were optimized based on the experimental values of enthalpy of formation, low temperature specific heat, liquidus temperatures and temperatures of invariant transformations. The calculated Nb–B diagram reproduces well the experimental values from the literature

Taxonomy of Polyporus Sensu lato and Related Genera (basidiomycota) from Santa Maria, Southern Brazil

Polyporus has traditionally been treated at a generic status, but currently, it is considered as a polyphyletic assemblage of some poroid stipitate genera and morphological groups of fungi to be better understood. Ten species of Polyporus sensu lato and one species of Echinochaete (Polyporales, Basidiomycota) were identified to the region of Santa Maria, Rio Grande do Sul State, southern Brazil. Fresh basidiomes were collected and analyzed in order to present their illustrated morphological redescriptions. Polyporus subpurpurascens is recorded for the first time from Brazil

Do earnouts create the right incentives?: Earnings management around earnout-based acquisitions

We investigate whether acquiring firms with earnout agreements engage in earnings management during the earnout period. Using a sample of completed deals between 1998 and 2017, we find that acquirers manage their earnings downwards during the earnout period to avoid or reduce the earnout payment to the target. We also show that lower earnout payments are associated with greater earnings manipulation. Moreover, only earnout deals with a first payment in cash are associated with income decreasing earnings management through real activities. Our findings also indicate that acquirers are more likely to engage more in real earnings management than accrual-based earnings management during the earnout period

INTERNAL FACTORS THAT FAVOR THE ADOPTION OF TECHNOLOGICAL INNOVATION DEFINED BY INFORMATION SYSTEMS: A STUDY OF THE ELECTRONIC HEALTH RECORD

Research into the adoption of technological innovations often evaluates the features that users engage with when using these innovations (Leal & Albertin, 2015; Perez, 2006; Perez & Zwicker, 2010). In this research, we identified the internal factors affecting the adoption of a technological innovation, as defined by information systems (IS) in healthcare, the electronic health record, and evaluated the results of adoption for individuals and groups using this system.We opted for a study in a hospital in Porto Alegre-Rio Grande do Sul, with mother and child specialties. Quantitative techniques were selected, questionnaires with users of the electronic health record, physicians, administrators, nurses, and technicians. We used a multivariate statistical technique of structural equation modeling, using the statistical software SmartPLS® . The survey results indicated that some internal variables to the health sector, such as communication, the participatory process and the form of decision for innovation can contribute effectively to the adoption of technological innovations. The proposed model also served to evaluate the results achieved with the adoption of this IS, which is realized through the following: the introduction of new processes; improvement of the existing ones; easier access to patient information, and creating new solutions for customers. Before the system, these were not possible to implement

A INADIMPLÊNCIA NAS INSTITUIÇÕES DE ENSINO SUPERIOR: UM ESTUDO DE CASO NA INSTITUIÇÃO XZX.

O crescimento do setor da educação superior privada no Brasil harmonizou uma chance para milhares de brasileiros terem acesso ao ensino superior, mas em compensação, surgiu e conjunto com este crescimento, o aumento da inadimplência estudantil. Com a finalidade de pesquisar quais os fatores que condicionam este fato, elaborou-se este Artigo em uma Instituição de Ensino Superior Privada. Averiguo-se que a produção acadêmica a respeito do tema no Brasil é insuficiente. Assim sendo utilizaram-se, como referencial teórico, material bibliográfico e o depoimento de colaboradores ligados a instituição pesquisada. Constatou-se ao decorrer deste artigo que a inadimplência tem relação com fatores pessoais, sócio-econômicos, acadêmicos e institucionais, portanto gerenciáveis. A conjetura de que a inadimplência estudantil está pautada exclusivamente com fatores financeiros não se confirmou

Further notes on the morphology and distribution of Neopaxillus echinospermus (Agaricales, Basidiomycota) in Southern Brazil

Neopaxillus echinospermus is a common but poorly understood agaric species from South America (Argentina, Bolivia, Brazil and Paraguay). In this paper, we discuss conflicting morphological features reported in the literature and expand the distribution of the species to Seasonal Deciduous and Semideciduous Forests from Rio Grande do Sul and Paraná states, respectively, in Southern Brazil. Hyphal structure of the pileipellis, presence of cheilocystidia and caulocystidia, presence of clamp connections and oleiferous (thrombopleurous) hyphae, and the basidiospore morphology under scanning electron microscopy are illustrated and discussed in detail

Indenização à proprietários de imóveis localizados em APPS

The purpose of this article is to analyze the possibility of indemnification to private landowners located in Permanent Preservation Areas affected by their economic potential in the face of such administrative limitations imposed by the Public Administration. Since the 1965 Forest Code (Law no. 4,771 / 65), several limitations to the right to property were established with regard to land use and exploitation, especially the Permanent Preservation Areas. In this sense, there are those who argue that because the owner does not have the right to exploit such areas because of the location of the property, it would not be necessary to speak about compensation, under penalty of illicit enrichment, prohibited in the Brazilian legal system. On the other hand, there are those who maintain that although the limitation does not imply the loss of property, it ends up impeding the use of the area and, consequently, entails the economic devaluation of the property and the exploration of the area, which would configure the constitutional right to expropriation indemnifie