Transição da contabilidade baseada no custo histórico para o justo valor: suas implicações na transparência nos resultados reportados por instituições bancárias

O presente estudo teve como objetivo identificar as implicações da transição da mensuração de ativos do custo histórico para o justo valor nos resultados reportados por bancos nigerianos e portugueses, no período compreendido entre 2000 a 2013. O estudo consistiu na análise dos accruals discricionários determinados a partir do modelo de Jones, J. (1991) modificado e no exame de preditores dos accruals discricionários no período de aplicação do justo valor. Os resultados do estudo indicam que a qualidade dos resultados reportados pelos bancos estudados melhorou na transição do custo histórico para o justo valor, sendo que os accruals discricionários a partir da aplicação do justo valor podem ser explicados, em parte, pelas variações nos instrumentos financeiros disponíveis para venda e nas variações das provisões para créditos duvidosos.info:eu-repo/semantics/publishedVersio

Computing the topology of a planar or space hyperelliptic curve

We present algorithms to compute the topology of 2D and 3D hyperelliptic curves. The algorithms are based on the fact that 2D and 3D hyperelliptic curves can be seen as the image of a planar curve (the Weierstrass form of the curve), whose topology is easy to compute, under a birational mapping of the plane or the space. We report on a {\tt Maple} implementation of these algorithms, and present several examples. Complexity and certification issues are also discussed.Comment: 34 pages, lot of figure

A note on the homotopy type of the Alexander dual

We investigate the homotopy type of the Alexander dual of a simplicial complex. It is known that in general the homotopy type of K does not determine the homotopy type of its dual K∗ . We construct for each finitely presented group G, a simply connected simplicial complex K such that π1(K∗ ) = G and study sufficient conditions on K for K∗ to have the homotopy type of a sphere. We extend the simplicial Alexander duality to the more general context of reduced lattices and relate this construction with Bier spheres using deleted joins of lattices. Finally we introduce an alternative dual, in the context of reduced lattices, with the same homotopy type as the Alexander dual but smaller and simpler to compute.Fil: Minian, Elias Gabriel. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Ciudad Universitaria. Instituto de Investigaciones Matemáticas "Luis A. Santalo". Universidad de Buenos Aires. Facultad de Ciencias Exactas y Naturales. Instituto de Investigaciones Matemáticas "Luis A. Santalo"; ArgentinaFil: Rodríguez, Jorge Tomás. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Ciudad Universitaria. Instituto de Investigaciones Matemáticas "Luis A. Santalo". Universidad de Buenos Aires. Facultad de Ciencias Exactas y Naturales. Instituto de Investigaciones Matemáticas "Luis A. Santalo"; Argentin

Temporomandibular Joint Dysfunction (TMJD)

The goal of this senior design project is to produce an alternative to the current market of dental guards available that non-invasively treat Temporomandibular joint dysfunction (TMJD). TMJD occurs when there is an anterior dislocation of the articular disk in reference to the condyle. The focus of the design is to prevent patients that have been rehabilitated by a specialist from regressing due to bruxism. Bruxism is a condition where teeth grind, gnash, or clench involuntarily at any time of the day, especially during sleep time. Bruxism engages the Masseter, Temporalis, MedialPterygoid, and Lateral Pterygoid muscles to continuously be under involuntary movement which leads to the exhaustion of the muscles and jaw joints and therefore can provoke rehabilitated patients\u27 symptoms to worsen. The current market provides numerous types of dental guards that reduce the effect of bruxism on the excessive wear and damage of the teeth. Nonetheless, these dental guards do not prevent protrusion, protraction, retraction, or lateral or medial excursion. This is a current issue as the individual is exerting forces on their jaw with the grinding movement which causes the articular disk to slip. The design aims to produce a dental guard that can relieve the temporomandibular joint (TMJ) from pressure while it is under bruxism, preventing the patient’s symptoms from augmenting. The design process consists of 3D printing a two-piece dental guard out of Polymethyl methacrylate (PMMA) filament and elastic 50A resin. As for the early testing stage, the product will initially be tested on a skull model made of Polylactic acid (PLA) filament. Depending on the testing results, it could progressively lead to the phase of being approved by the Institutional Review Board (IRB) to test on an experimental group. The requirements being considered while designing are safety, the effectiveness of relieving TMJ frompressure while it is under bruxism, comfortability, weight, time that it should be worn, and cost as dental guards are designed to degrade over time

Inequality in healthcare use among older people in Colombia

Background: Since the early 1990s, Colombia has made great strides in extending healthcare coverage to its population. In order to measure the impact of these efforts, it is important to assess whether the introduction of universal health coverage has translated into equitable access to healthcare in the country, particularly for the elderly. Thus, in this study we assessed the inequality in utilization of health services among elderly patients in Colombia. In addition, we identified the determinants of healthcare utilization. Methods: We analyzed the 2015 Colombian health, well-being and aging study (SABE). To classify determinants of healthcare use into predisposing, enabling and need factors, we employed the Anderson framework of healthcare utilization. Use of outpatient, inpatient and preventive health services constituted the dependent variables. We performed multivariate logistic regressions, estimated concentration indexes (CI) and performed decomposition analyses of the CIs to determine the contribution of various determinants to inequality of healthcare utilization. Results: The study sample included 23,694 adults over 60-years-old. Wealth quintile, urban dwelling, health insurance type and multimorbidity predicted the utilization of all types of healthcare services except for hospitalization. Aside from inpatient care, pro-rich inequality in utilization of healthcare services was present. Wealth quintile and type of health insurance were the largest contributors to pro-rich inequality in use of preventive services. Conclusions: While there has been progress in health insurance coverage for the elderly in Colombia, there are still equality challenges in the delivery of healthcare, especially for preventive and outpatient care. These inequalities are driven by individual characteristics such as wealth, urban residence, type of health insurance carried, and presence of multimorbidity. To address this issue, the Colombian health system should extend health insurance coverage to uninsured populations, as well as reduce barriers of access to healthcare services among poorest and the rural population receiving subsidized insurance

La desmemoria impuesta a los hombres que trajeron. Cartagena de Indias en el siglo XVI y XVII. Un depósito de esclavos

This paper will focus on the role slaves played in the city of Cartagena de Indias in the seventeenth century. It will also focus on how the city became a slave warehouse and the role they played in shaping this colonial society. Their jobs, dances, sociability and ethnic origin are presented as main characters in the shaping of this city.    El presente trabajo se centrará en el papel que los esclavizadosjugaron en la ciudad de Cartagena de Indias en el siglo XVII. Igualmente,cómo la ciudad se convirtió en un depósito de esclavos y el papel queestos fueron desempeñando en la conformación de esta sociedad colonial.Sus trabajos, sus bailes, sus formas de sociabilidad, sus etnias de origenson presentados como protagonistas principales de la conformación deesta ciudad.  

Marcapasso com Funçao "Rate-Drop Response" no Tratamento da Síndrome de Hipersensibilidade do Seio Carotídeo Associada à Disfunçao Sinusal, Síncope Vasovagal e Hipotensao Ortostática

A associaçao entre síndrome de hipersensibilidade do seio carotídeo (SHSC) e bradicardia ou disfunçao sinusal e síncope vasovagal ou hipotensao ortostática pode ocorrer em pacientes idosos, tornando-se um complicador no manejo terapêutico dessa entidade. O marcapasso artificial definitivo (MP) tem se constituído no tratamento de escolha de pacientes com SHSC e síncope recorrente. O objetivo deste estudo prospectivo é avaliar a performance do MP com programaçao denominad

Marcapasso com Funçao "Rate-Drop Response" no Tratamento da Síndrome de Hipersensibilidade do Seio Carotídeo Associada à Disfunçao Sinusal, Síncope Vasovagal e Hipotensao Ortostática

A associaçao entre síndrome de hipersensibilidade do seio carotídeo (SHSC) e bradicardia ou disfunçao sinusal e síncope vasovagal ou hipotensao ortostática pode ocorrer em pacientes idosos, tornando-se um complicador no manejo terapêutico dessa entidade. O marcapasso artificial definitivo (MP) tem se constituído no tratamento de escolha de pacientes com SHSC e síncope recorrente. O objetivo deste estudo prospectivo é avaliar a performance do MP com programaçao denominad