Japanese Attitudes Towards Commerical Agreements with the People\u27s Republic of China

This article intends to demonstrate the similarity of Japanese and Chinese attitudes towards contractual agreements by contrasting Japan-.P.R.C. agreements with Japan-United States and Japan-third world agreements. This similarity of attitudes, the structural support framework for bilateral trade, technology, and after-sales service can explain Japan\u27s success in trading with the P.R.C

Disclosure of impairment : a comparative analyse of brazilian listed companies in 2008

A primeira aplicação do teste de Impairment of Assets pelas companhias abertas brasileiras representa uma importante marca no início do processo de convergência das práticas contábeis brasileiras aos padrões contábeis internacionais. Nesse sentido, o objetivo deste estudo é analisar empiricamente a evidenciação das informações sobre o impairment na estrutura das Demonstrações Contábeis e Notas Explicativas de uma amostra de 132 companhias abertas que possuem ações negociadas na BMF&Bovespa. Para auxiliar a análise, foram elaboradas tabelas que serviram de base para organizar e apresentar as informações disponibilizadas pelas companhias. Os resultados obtidos mostram que é mister a implementação de melhorias no nível de disclosure das demonstrações contábeis, de forma a atender plenamente os requisitos de divulgação dispostos no CPC 01, bem como, buscar maior adesão das empresas de capital aberto. ______________________________________________________________________________ ABSTRACTThe first application of impairment of assets by Brazilian companies show an important step to convergence process of Brazilian accounting practices to international accounting standards. Accordingly this, the objective of this study is to examine empirically the disclosure of information on the impairment in the structure of the Financial Statements and Notes of a sample of 132 listed companies that have shares traded on BM&FBovespa. To assist the analysis, tables were prepared that formed the basis for organizing and presenting the information provided by the companies. The results show that it is necessary to implement improvements in the level of disclosure of financial statements in order to fully meet the disclosure requirements placed in the CPC 01, as well as seeking further adherence of companies

Terrestrial ages of Antarctic meteorites measured by thermoluminescence of the fusion crust

The acquired doses of 14 Antarctic meteorites were measured using the thermoluminescent (TL) intensity of the fusion crust. It was found that there is a good correlation between the acquired TL doses and the terrestrial ages, which were previously measured by the cosmogenic radionuclide abundance

Structural and kinetic studies in propene oxidation over Sb oxide dispersed on TiO2

Antimony oxide dispersed on TiO2 was characterized using FTIR, Raman, and Auger spectroscopies as well as XRD. They indicate that the electronic environment about Sb is perturbed at low concentration suggesting that the structure of Sb oxide on TiO2 is somewhat distorted as compared to Sb6O13. The oxidation of labeled propene such as CH2=CH---CD3, 13CH2=CH---CH3, and cis-CHD=CD---CH3 was examined on Sb6O13 and Sb---Ti oxide catalysts. The results indicate that the first hydrogen abstraction is rate determining and that there is little or no isotope effect in the second hydrogen abstraction over Sb and Sb---Ti oxide catalysts. The oxidation kinetics was discussed on the basis of a modified redox mechanism. The reduction step was promoted by a factor of ca. 50 over Sb oxide dispersed on TiO2 as compared to that on unsupported Sb6O13. Rate promotion was mainly attributed to the increase in the amount of active sites for the reduction step.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/29491/1/0000577.pd

A Case of Adult Respiratory Distress Syndrome Associated with Acute Pancreatitis

A 52-year-old man was admitted to our department for acute pancreatitis. He developed adult respiratory distress syndrome (ARDS) on the 2nd hospital day, and was treated with respiratory management using positive endexpiratory pressure (PEEP) in addition to pharmacologic therapy for pancreatitis. The treatment was very effective, and he was discharged on the 72nd hospital day