Sobre o valor relevante das demonstrações financeiras separadas

A promulgação do Regulamento n.º 1606/2002 obrigou a que as entidades com títulos admitidos à cotação em Bolsa, na União Europeia, preparassem as suas demonstrações financeiras consolidadas de acordo com as International Financial Reporting Standards (IFRS) endossadas, mas concede a cada Estado Membro (EM) a escolha sobre o normativo a utilizar na preparação das demonstrações financeiras separadas. Dada a diversidade pelo facto de os Estados Membros poderem obrigar, permitir, ou proibir a aplicação das IFRS na preparação das demonstrações financeiras separadas das entidades que consolidam, este estudo tem como objetivo perceber se as DF separadas são relevantes, e se essa relevância é condicionada pela proibição ou obrigação do uso das IFRS na sua preparação. Este estudo inclui informação de entidades com títulos admitidos à cotação em bolsa em 17 países da EU nos quais a utilização das IFRS é exigida numas jurisdições e proibida em outras. Os resultados sugerem que as demonstrações financeiras separadas são relevantes para explicar o valor de mercado de uma entidade, e que a proibição do uso das IFRS na preparação dessas DF separadas mitiga o valor relevante do seu capital próprio e dos resultados líquidos, ainda que apenas no caso do capital próprio essa atenuação seja estatisticamente significativa.info:eu-repo/semantics/publishedVersio

Development of liquid xenon detectors for medical imaging

In the present paper, we report on our developments of liquid xenon detectors for medical imaging, positron emission tomography and single photon imaging, in particular. The results of the studies of several photon detectors (photomultiplier tubes and large area avalanche photodiode) suitable for detection of xenon scintillation are also briefly described.Comment: 13 pages, 5 figures, presented on the International Workshop on Techniques and Applications of Xenon Detectors (Xenon01), ICRR, Univ. of Tokyo, Kashiwa, Japan, December 3-4, 2001 (submitted to proceedings

The use of robots in the workplace: Conclusions from a health promoting intervention using social robots

Workplace wellness programs constitute a preventive measure to help avoid healthcare costs for companies, with additional benefits for employee productivity and other organizational outcomes. Interventions using social robots may have some advantages over other conventional telemedicine applications, since they can deliver personalized feedback and counseling. This investigation focused on a health-promoting intervention within work environments, and compared the efficacy of the intervention on two distinct groups, one guided by a human agent and the other by a robot agent. Participants (n = 56) were recruited from two Portuguese organizations and led through eight sessions by the social agent, the goal being to encourage health behavior change and adoption of a healthier lifestyle. The results indicate that the group led by the robot agent revealed better post-intervention scores than the group led by the human agent, specifically with regard to productivity despite presenteeism and regard of their level of mental well-being. No effects were found concerning the work engagement level of participants in either group. By demonstrating the potential of using social robots to establish therapeutic and worth relationships with employees in their workplaces, this study provides interesting new findings that contribute to the literature on health behavior change and human–robot interaction.info:eu-repo/semantics/publishedVersio

Non-parametric comparison of histogrammed two-dimensional data distributions using the Energy Test

When monitoring complex experiments, comparison is often made between regularly acquired histograms of data and reference histograms which represent the ideal state of the equipment. With the larger HEP experiments now ramping up, there is a need for automation of this task since the volume of comparisons could overwhelm human operators. However, the two-dimensional histogram comparison tools available in ROOT have been noted in the past to exhibit shortcomings. We discuss a newer comparison test for two-dimensional histograms, based on the Energy Test of Aslan and Zech, which provides more conclusive discrimination between histograms of data coming from different distributions than methods provided in a recent ROOT release.The Science and Technology Facilities Council, U

Partition functions and elliptic genera from supergravity

We develop the spacetime aspects of the computation of partition functions for string/M-theory on AdS(3) xM. Subleading corrections to the semi-classical result are included systematically, laying the groundwork for comparison with CFT partition functions via the AdS(3)/CFT(2) correspondence. This leads to a better understanding of the "Farey tail" expansion of Dijkgraaf et. al. from the point of view of bulk physics. Besides clarifying various issues, we also extend the analysis to the N=2 setting with higher derivative effects included.Comment: 34 page

Knowledge and attitude towards the gradual reduction of salt in bread – an online survey

Aim: Assess knowledge and attitude towards the gradual reduction of salt in bread and the potential impact on eating habits of children (6-18 years) and their families, as part as a Health Impact Assessment pilot study.N/

Experimental determination of the non-extensive entropic parameter qq

We show how to extract the $q$ parameter from experimental data, considering an inhomogeneous magnetic system composed by many Maxwell-Boltzmann homogeneous parts, which after integration over the whole system recover the Tsallis non-extensivity. Analyzing the cluster distribution of La$_{0.7}$Sr$_{0.3}$MnO$_{3}$ manganite, obtained through scanning tunnelling spectroscopy, we measure the $q$ parameter and predict the bulk magnetization with good accuracy. The connection between the Griffiths phase and non-extensivity is also considered. We conclude that the entropic parameter embodies information about the dynamics, the key role to describe complex systems.Comment: Submitted to Phys. Rev. Let

Conformational changes in matrix-isolated 6-methoxyindole: Effects of the thermal and infrared light excitations

Conformational changes induced thermally or upon infrared excitation of matrix-isolated 6-methoxyindole were investigated. Narrowband near-infrared excitation of the first overtone of the N–H stretching vibration of each one of the two identified conformers is found to induce a selective large-scale conversion of the pumped conformer into the other one. This easily controllable bidirectional process consists in the intramolecular reorientation of the methoxy group and allowed a full assignment of the infrared spectra of the two conformers. Matrices with different conformational compositions prepared by narrow-band irradiations were subsequently used to investigate the effects of both thermal and broadband infrared excitations on the conformational mixtures. Particular attention is given to the influence of the matrix medium (Ar vs. Xe) and conformational effects of exposition of the sample to the spectrometer light source during the measurements.Peer ReviewedPostprint (author's final draft