Efeito da Pressão em Supercondutores de Hg-12(n-1)n e Efeito Casimir na Escala Nanométrica.

Neste trabalho será apresentada uma descrição para a dependência da temperatura crítica Tc com a pressão em supercondutores de Hg-12(n-1), que leva em conta o efeito Casimir considerando as camadas condutoras de CuO2 atuando como placas de plasma. A energia de Casimir surge a partir das placas de plasma paralelas (planos de Cu-O) quando estas estão separadas por distâncias na escala nanométrica. A dependência da pressão Tc nos supercondutores de Hg-12(n-1)n pode ser descrita por uma pressão induzida por transferência de carga, juntamente com condições intrínsecas que estão associadas com a energia de Casimir. Para as amostras de Hg-12(n-1)n com teor de oxigênio ideal, o termo de transferência de carga desaparece, deixando apenas uma expressão explícita para o termo intrínseco. Ao escolher os parâmetros realistas e inseri-los na expressão para a dependência da pressão Tc, é encontrada uma boa concordância com dados experimentais do termo intrínseco observadas na família dos supercondutores Hg-12(n-1)n

Does society moral values matter for earnings management? Empirical evidences around the world

The ethics and moral issues involved in the financial reporting process has long been a concern of the accounting profession, promoting intense discussions on the part of both academia and market players. Considering this relevant debate, this study aims to analyze the effect of society moral values on earnings management. Despite manipulation of accounting amounts be one of the most discussed subjects on accounting literature, their motivation and practice related to ethics and moral values seem to be largely discussed in accounting literature only theoretically and through qualitative ways. We fill this gap and investigate the association between societies moral values and accruals-based earnings management in an international sample encompassing 12,080 firms from 39 non-US countries. We use data from the years 2000 to 2017 and the final sample is composed of 99,807 firm-year observations. Based on an international questionnaire by World Values Survey Association, we constructed an index of moral values in a country-level. Based on econometric estimations, our empirical finds suggest that societies where morally questionable behaviors are less acceptable (e.g., accepting bribery, deflecting taxes, among others) present lower levels of accruals-based earnings management, confirming that manipulation of accounting amounts is less acceptable where societies has higher moral values Additionally, we provide empirical evidences that society moral values moderate the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on earnings management. Our study contributes to earnings management literature, discussing about society moral values and earnings manipulation in a large empirical way, providing relevant discussions to regulators and other market participants on ethical and moral implications of managers and police-makers in the preparation of accounting information.info:eu-repo/semantics/publishedVersio

EXPERIMENTAL MEASURES OF THE EFFECTIVE HEAT TRANSFER COEFFICIENTS IN AIR BLAST FREEZERS FOR THE PROCESSING OF FRUIT PULPS

The effective surface heat transfer coefficients during air blast freezing of plastic polyethylene packages containing fruit pulp models conditioned inside multi layer boxes were evaluated under conditions encountered in commercial practice. The results were presented as dimensionless correlations based on hydraulic diameter of the rectangular ducts. The effects on the surface heat transfer coefficient of the air temperature, air velocity, transducer position inside the boxes and box position in the pillage on the surface were analyzed. The results show: the effect of air-cooling temperature on the surface heat transfer is negligible in the range encountered in blast freezing practice. The effective surface heat transfer coefficients predicted by the non-dimensional correlations based on hydraulic diameter was successfully used to represent the bed irregularities, mainly in arrays of 5 and 3 layers. The effective surface heat transfer coefficients varied according to the position between the top and the bottom of the boxes and was influenced by the number of layers in the arrays

Efeito de Trichoderma spp. NA sobrevivencia de escleródios e apotécios de Sclerotinia sclerotiorum.

O objetivo deste trabalho foi estudar o efeito de isolados de Trichoderma spp. na sobrevivência de escleródios e de apotécios de S. sclerotiorum

Rumour Processes on N

We study four discrete time stochastic systems on \bbN modeling processes of rumour spreading. The involved individuals can either have an active or a passive role, speaking up or asking for the rumour. The appetite in spreading or hearing the rumour is represented by a set of random variables whose distributions may depend on the individuals. Our goal is to understand - based on those random variables distribution - whether the probability of having an infinite set of individuals knowing the rumour is positive or not

The use of linear programming to evaluate the impact of credit for investments in small goat farms.

Abstract: The PRONAF is a governmental program that subsidies the credit for investment to smallholder farming and improves the social development in Brazil. This research was carried out to evaluate the effect of increasing the values of credit for investment used for the PRONAF farmers in semi-arid areas, and their impact in the income and labor in smallholder farming production system. Economic data of dairy and meat goat systems of PRONAF farmers in ?Rio Grande do Norte?, Brazil was used. The limit of the model was the credit for investment, maximum number of animals in the system and the labor time. The current values of credit for investment (US$ 2,850.00) were increased by 25%, 50% and 100% and its impact analyzed in the farm income when considering milk and meat production. The maximum number of animals in the system was estimated by multiplying the carry capacity (1.5 heads/ha/year) plus the average pasture areas of PRONAF farms (35 ha). The maximum labor time, available for farm work, was 12 hours/day. This mathematical model was solved using linear programming with LINDO® software. When the credit for investment was expanded in 25 and 50%, the income of the system increased, respectively, to 22 and 41%. It happened because the values of credit allowed increasing the number of dairy goats in the system. However, this income was not enough to use and pay more than 5 hours/day in dairy goat system activities. When raising the credit for investment up to 100% it could increase the income of the system around 81%. It happened because the number of dairy goats grew up to 83% and the dairy production had better results than meat production. The system with more dairy goats produces enough income as to pay the farmer labor (7 hours/day) and during the other five hours could develop other activities. Therefore, the results of the analysis indicated that an increase in the credit for investment in small goat farms in semi-arid areas in Brazil could be addressed towards the dairy goat production, enhancing the income of families and employment opportunities.Edição de proceedings 9th International Goat Conference; 23th Conference ofthe Asociación Mexicana de Producción Caprinaat Queretaro, Mexico, in September 2008. XXIII Conference ofthe Asociación Mexicana de Producción Caprin