IFRS and Stock Returns: an Empirical Analysis in Brazil

In recent years, the convergence of accounting standards has been an issue that motivated new studies in the accounting field. It is expected that the convergence provides users, especially external users of accounting information, with comparable reports among different economies. Considering this scenario, this article was developed in order to compare the effect of accounting numbers on the stock market before and after the accounting convergence in Brazil. The sample of the study involved Brazilian listed companies at BM&FBOVESPA that had American Depository Receipts (levels II and III) at the New York Stock Exchange (NYSE). For data analysis, descriptive statistics and graphic analysis were employed in order to analyze the behavior of stock returns around the publication dates. The main results indicate that the stock market reacts to the accounting reports. Therefore, the accounting numbers contain relevant information for the decision making of investors in the stock market. Moreover, it is observed that after the accounting convergence, the stock returns of the companies seem to present lower volatility

Optical/NIR stellar absorption and emission-line indices from luminous infrared galaxies

We analyze a set of optical-to-near-infrared long-slit nuclear spectra of 16 infrared-luminous spiral galaxies. All of the studied sources present H$_2$ emission, which reflects the star-forming nature of our sample, and they clearly display H I emission lines in the optical. Their continua contain many strong stellar absorption lines, with the most common features due to Ca I, Ca II, Fe I, Na I, Mg I, in addition to prominent absorption bands of TiO, VO, ZrO, CN and CO. We report a homogeneous set of equivalent width (EW) measurements for 45 indices, from optical to NIR species for the 16 star-forming galaxies as well as for 19 early type galaxies where we collected the data from the literature. This selected set of emission and absorption-feature measurements can be used to test predictions of the forthcoming generations of stellar population models. We find correlations among the different absorption features and propose here correlations between optical and NIR indices, as well as among different NIR indices, and compare them with model predictions. While for the optical absorption features the models consistently agree with the observations,the NIR indices are much harder to interpret. For early-type spirals the measurements agree roughly with the models, while for star-forming objects they fail to predict the strengths of these indices.Comment: accepted for publication in MNRA

Object-oriented Programming Laws for Annotated Java Programs

Object-oriented programming laws have been proposed in the context of languages that are not combined with a behavioral interface specification language (BISL). The strong dependence between source-code and interface specifications may cause a number of difficulties when transforming programs. In this paper we introduce a set of programming laws for object-oriented languages like Java combined with the Java Modeling Language (JML). The set of laws deals with object-oriented features taking into account their specifications. Some laws deal only with features of the specification language. These laws constitute a set of small transformations for the development of more elaborate ones like refactorings

Rainfall Prediction in the State of Paraíba, Northeastern Brazil Using Generalized Additive Models

The state of Paraíba is part of the semi-arid region of Brazil, where severe droughts have occurred in recent years, resulting in significant socio-economic losses associated with climate variability. Thus, understanding to what extent precipitation can be influenced by sea surface temperature (SST) patterns in the tropical region can help, along with a monitoring system, to set up an early warning system, the first pillar in drought management. In this study, Generalized Additive Models for Location, Scale and Shape (GAMLSS) were used to filter climatic indices with higher predictive efficiency and, as a result, to perform rainfall predictions. The results show the persistent influence of tropical SST patterns in Paraíba rainfall, the tropical Atlantic Ocean impacting the rainfall distribution more effectively than the tropical Pacific Ocean. The GAMLSS model showed predictive capability during summer and southern autumn in Paraíba, highlighting the JFM (January, February and March), FMA (February, March and April), MAM (March, April and May), and AMJ (April, May and June) trimesters as those with the highest predictive potential. The methodology demonstrates the ability to be integrated with regional forecasting models (ensemble). Such information has the potential to inform decisions in multiple sectors, such as agriculture and water resources, aiming at the sustainable management of water resources and resilience to climate risk

Neonatal Auditory Screening in 17 732 Neonates

Introdução: A surdez infantil representa uma das anomalias congénitas mais frequentes. Em Portugal, foi desenvolvido o Grupo de Rastreio e Intervenção na Surdez Infantil (GRISI), cujo principal objetivo é implementar um programa de rastreio nacional através da aplicação de técnicas e métodos definidos e semelhantes nos vários hospitais. Objetivos: Analizar a polupação de recém-nascidos rastreados num hospital periférico, no que concerne à presença de fatores de risco para surdez e resultados dos testes de rastreio. Material e métodos: Foram consultados os processos das crianças nascidas no Hospital Professor Doutor Fernando Fonseca, entre 2010 e 2015. Foram analisados os fatores de risco para surdez e os resultados dos testes de rastreio. Foram calculados a efetividade do rastreio assim como o índice de referenciação para consulta de Otorrinolaringologia. Os dados foram analizados através do programa informático SPSS®, atribuindo-se validade estatística a valores de p<0.05. Resultados: Verificou-se o nascimento de 18019 crianças. O programa de rastreio foi efetuado em 17732 recém-nascidos. A efetividade do rastreio foi de 98,7%. O índice de referenciação para consulta foi de 2,3%. 402 crianças não passaram o rastreio. 354 crianças possuiam fatores de risco para surdez. Discussão: O programa de rastreio foi considerado efetivo e o índice de referenciação foi inferior a 4%. Os principais fatores de risco foram: muito baixo peso ao nascer, baixo índice Apgar e consumo de fármacos ototóxicos. Conclusão: Os autores consideram importante a consciencialização dos resultados do programa de rastreio, para que este possa ser melhorado.info:eu-repo/semantics/publishedVersio

Lipid droplet levels vary heterogeneously in response to simulated gastrointestinal stresses in different probiotic Saccharomyces cerevisiae strains

AbstractTo exert their therapeutic action, probiotic Saccharomyces cerevisiae strains must survive harsh digestive environments. Lipid droplets accumulate in cells which undergo stress-inducing situations, supposedly having a protective role. We assessed lipid droplet levels, either naturally accumulated or induced in response to digestive challenges, of probiotic strains S. boulardii, S. cerevisiae A-905, S. cerevisiae Sc47 and S. cerevisiae L11, and of non-probiotic strains S. cerevisiae BY4741 and S. cerevisiae BY4743. Strains 905 and Sc47 had lower and higher lipid droplet levels, respectively, when compared to the remaining strains, showing that higher accumulationof these neutral lipids is not a feature shared by all probiotic Saccharomyces strains. When submitted to simulated gastric or bile salts environments, lipid droplet levels increase in all tested probiotic strains, at least for one to the induced stresses, suggesting that lipid droplets participate in the protective mechanisms against gastrointestinal stresses in probiotic Saccharomyces yeasts

Macadamia Oil Supplementation Attenuates Inflammation and Adipocyte Hypertrophy in Obese Mice

Excess of saturated fatty acids in the diet has been associated with obesity, leading to systemic disruption of insulin signaling, glucose intolerance, and inflammation. Macadamia oil administration has been shown to improve lipid profile in humans. We evaluated the effect of macadamia oil supplementation on insulin sensitivity, inflammation, lipid profile, and adipocyte size in high-fat diet (HF) induced obesity in mice. C57BL/6 male mice (8 weeks) were divided into four groups: (a) control diet (CD), (b) HF, (c) CD supplemented with macadamia oil by gavage at 2g/Kg of body weight, three times per week, for 12 weeks (CD + MO), and (d) HF diet supplemented with macadamia oil (HF + MO). CD and HF mice were supplemented with water. HF mice showed hypercholesterolemia and decreased insulin sensitivity as also previously shown. HF induced inflammation in adipose tissue and peritoneal macrophages, as well as adipocyte hypertrophy. Macadamia oil supplementation attenuated hypertrophy of adipocytes and inflammation in the adipose tissue and macrophages.Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)Univ São Paulo, Dept Biol Celular & Desenvolvimento, BR-05508000 São Paulo, BrazilUniv Estadual Paulista, UNESP, Dept Educ Fis, Programa Posgrad Ciencia Motricidad, BR-13506900 Rio Claro, SP, BrazilUniv São Paulo, Inst Ciencias Biomed, Dept Fisiol & Biofis, BR-05508000 São Paulo, BrazilUniv Sao Judas Tadeu, Dept Ciencias Biol, Lab Movimento Humano, BR-05503001 São Paulo, BrazilUniversidade Federal de São Paulo, Dept Fisiol, Disciplina Fisiol Nutr, BR-04023901 São Paulo, BrazilUniv São Paulo, Inst Biociencias, Dept Fisiol Geral, BR-05508090 São Paulo, BrazilUniv Cruzeiro Sul, Inst Ciencias Atividade Fis & Esporte, Programa Posgrad Ciencia Movimento Humano, BR-01506000 São Paulo, BrazilUniversidade Federal de São Paulo, Dept Fisiol, Disciplina Fisiol Nutr, BR-04023901 São Paulo, BrazilWeb of Scienc