A necessidade de um balanço complementar informativo ou de um balanço paralelo actualizado

As exigências decorrentes da chamada “nova economia”, designadamente no que se refere à informação produzida pelas organizações empresariais, levam-nos a questionar a necessidade de ajustar, de modo útil, aquele que é tido como o documento fundamental da informação financeira das entidades – o balanço –, e a sustentar a veracidade das decisões tomadas com base na relevância dos elementos que o compõem. Desde o início da segunda metade do século XX que têm sido cada vez mais importantes factores que influenciam o valor da empresa e não aparecem relevados na informação financeira relatada. A par disso não tem sido menos evidente o facto de muitos dos elementos do património se encontrarem valorizados não de acordo com a sua capacidade de realização mas no respeito estrito pela observância de um conjunto de normas que têm imposto bastante rigidez na estruturação e elaboração do balanço. Em Portugal, a lei comercial vertida, no essencial, no Código das Sociedades Comerciais (CSC) impõe que, em determinadas situações, haja a necessidade de validar os valores constantes dos balanços que vão servir de base a determinadas operações de transformação dos factos sociais das sociedades em causa, numa clara tentativa de com isso proteger os interesses dos agentes envolvidos, acometendo para tal essa tarefa aos Revisores Oficiais de Contas (ROC), que são acreditados pela Ordem dos Revisores Oficiais de Contas (OROC) que supostamente lhes confere a categoria de peritos em contabilidade e, por essa via, insuspeitos nas opiniões que formulam sobre o balanço utilizado nas operações supra referidas. O artigo que nos propomos desenvolver procura, no fundamental, percorrer o caminho da interpretação teórica sobre a necessidade de ajustamento dos balanços produzidos pela contabilidade com vista a uma utilização rigorosa e útil dos valores dos elementos que o integram. Nessa perspectiva iniciaremos a nossa abordagem pela identificação conceptual do balanço, enquadrando-o com o normativo contabilístico que determina a sua elaboração para a seguir procurarmos evidenciar a necessidade dos ajustamentos que se tornam necessários fazer para que o balanço dê de si e daquilo que representa uma imagem fiel e verdadeira da empresa ou entidade. Numa lógica sequencial abordaremos o conceito de pluralidade de balanços e da sua utilidade em relação a situações concretas. Com efeito, utilizaremos, na parte final, os dispositivos que emanam da lei comercial portuguesa e a partir dos quais somos levados a deduzir sobre a prescrição da necessidade de ajustar os valores do balanço para determinadas situações, que procuraremos tipificar pontualmente. Concluiremos o nosso artigo com as considerações que a nosso ver se manifestam oportunas para que a introdução do conceito da pluralidade de balanços e a extensão das situações previstas na lei comercial a outras eventualidades se tornem num contributo para a melhoria da qualidade e da utilidade da informação financeira

Experimental modal identification of an existent earthen residential building

The paper presents the preliminary round of in-situ experimental tests carried out at “Hotel Comercio”, a historical construction located at the historical centre of Lima (capital of Peru). The building is a three story republican-type construction built at 19th Century with composite structure of Adobe and “Quincha”. The experimental works consisted on Operational Modal Analysis (OMA) tests aiming at identifying the dynamic characteristics of the building using the environmental noise as source of excitation. The severe damage at the Hotel, as well as its complex boundary conditions made the dynamic identification process hard to carry out. The experimental results showed coupled global and local modes. The expected different behaviour of the Quincha panels and the Adobe in terms of flexibility was also verified. The Finite element model of the building was implemented and a preliminary numerical model updating was carried out. The modal comparison of the numerical and experimental results evidenced that few modes were accurately assessed by the analytical approach. An important contribution of the paper is the introduction of OMA as a tool for better understanding the structural behaviour which may also allow assessing the real damage condition of the buildings.(undefined

Hybrid Deep Modeling of a GS115 (Mut+) Pichia pastoris Culture with State–Space Reduction

JP acknowledges the PhD grant SFRD/BD14610472019, Fundação para a Ciência e Tecnologia (FCT).Hybrid modeling workflows combining machine learning with mechanistic process descriptions are becoming essential tools for bioprocess digitalization. In this study, a hybrid deep modeling method with state–space reduction was developed and showcased with a P. pastoris GS115 Mut+ strain expressing a single-chain antibody fragment (scFv). Deep feedforward neural networks (FFNN) with varying depths were connected in series with bioreactor macroscopic material balance equations. The hybrid model structure was trained with a deep learning technique based on the adaptive moment estimation method (ADAM), semidirect sensitivity equations and stochastic regularization. A state–space reduction method was investigated based on a principal component analysis (PCA) of the cumulative reacted amount. Data of nine fed-batch P. pastoris 50 L cultivations served to validate the method. Hybrid deep models were developed describing process dynamics as a function of critical process parameters (CPPs). The state–space reduction method succeeded to decrease the hybrid model complexity by 60% and to improve the predictive power by 18.5% in relation to the nonreduced version. An exploratory design space analysis showed that the optimization of the feed of methanol and of inorganic elements has the potential to increase the scFv endpoint titer by 30% and 80%, respectively, in relation to the reference condition.publishersversionpublishe

Geomatics’ procedures and dynamic identification for the structural survey of the church of ‘San Juan Bautista de Huaro’ in Perú

This paper presents the feasibility of combining geometrical survey and in-situ non-destructive testing for the structural assessment of historical earthen constructions, which has typically difficult and non-documented geometries, unknown and highly variable materials, not visible damage states, and non-well de-fined boundaries and diaphragm conditions. Particularly, this paper presents the results of geometrical and structural surveys that are being carried out in the church ‘San Juan Bautista de Huaro’ in Cusco, Perú, as part of an ongoing research aiming at assessing its seismic vulnerability. The church dates back to the 17th Century and represents a typical Andean adobe church. Regarding to geometry, novel techniques such as laser scan-ning and photogrammetry from drones were successfully integrated to generate an accurate 3D reconstruc-tion, and a numerical model of the building for seismic analysis. This numerical model was preliminary cali-brated considering experimental results from operational modal analysis tests. The calibration process showed the importance of considering the connection elements in the numerical model, as well as allowed a prelimi-nary assessment of material properties.The authors would like to acknowledge the Pontificia Universidad Católica del Perú PUCP and its funding office DGI-PUCP (project 171-2015) for providing funds to the project within which this work was developed and the Peruvian Science and Technology Program (Innóvate Peru) for their financial support on the acquisition of the equipment used (Project 128-FINCYT-ECL-2014). The second and third authors gratefully acknowledge CONCYTEC for the scholarship in support of graduate studies

The AGN Luminosity Fraction in Merging Galaxies

Galaxy mergers are key events in galaxy evolution, often causing massive starbursts and fueling active galactic nuclei (AGN). In these highly dynamic systems, it is not yet precisely known how much starbursts and AGN respectively contribute to the total luminosity, at what interaction stages they occur, and how long they persist. Here we estimate the fraction of the bolometric infrared (IR) luminosity that can be attributed to AGN by measuring and modeling the full ultraviolet to far-infrared spectral energy distributions (SEDs) in up to 33 broad bands for 24 merging galaxies with the Code for Investigating Galaxy Emission. In addition to a sample of 12 confirmed AGN in late-stage mergers, found in the $Infrared$ $Array$ $Satellite$ Revised Bright Galaxy Sample or Faint Source Catalog, our sample includes a comparison sample of 12 galaxy mergers from the $Spitzer$ Interacting Galaxies Survey, mostly early-stage. We perform identical SED modeling of simulated mergers to validate our methods, and we supplement the SED data with mid-IR spectra of diagnostic lines obtained with $Spitzer$ InfraRed Spectrograph. The estimated AGN contributions to the IR luminosities vary from system to system from 0% up to 91% but are significantly greater in the later-stage, more luminous mergers, consistent with what is known about galaxy evolution and AGN triggering.Comment: 26 pages, 10 figure

combining first-principles with deep neural networks

JP acknowledges PhD grant SFRD/BD14610472019, Fundação para a Ciência e Tecnologia (FCT).Hybrid modeling combining First-Principles with machine learning is becoming a pivotal methodology for Biopharma 4.0 enactment. Chinese Hamster Ovary (CHO) cells, being the workhorse for industrial glycoproteins production, have been the object of several hybrid modeling studies. Most previous studies pursued a shallow hybrid modeling approach based on threelayered Feedforward Neural Networks (FFNNs) combined with macroscopic material balance equations. Only recently, the hybrid modeling field is incorporating deep learning into its framework with significant gains in descriptive and predictive power.publishersversionpublishe

Nonequilibrium Precursor Model for the Onset of Percolation in a Two-Phase System

Using a Boltzmann equation, we investigate the nonequilibrium dynamics of nonperturbative fluctuations within the context of Ginzburg-Landau models. As an illustration, we examine how a two-phase system initially prepared in a homogeneous, low-temperature phase becomes populated by precursors of the opposite phase as the temperature is increased. We compute the critical value of the order parameter for the onset of percolation, which signals the breakdown of the conventional dilute gas approximation.Comment: 4 pages, 4 eps figures (uses epsf), Revtex. Replaced with version in press Physical Review

Caracterización anual del metabolismo de las acículas de Pinus pinaster (Aiton) mediante procedimientos transcriptómicos y metabolómicos

El presente trabajo pretende iniciar una serie de estudios sobre el metabolismo nitrogenado en árboles adultos de la conífera Pinus pinaster (Aiton) en condiciones naturales. Durante un año completo se ha caracterizado el metabolismo de las acículas de árboles de P. pinaster que crecen en el paraje natural de Los Reales de Sierra Bermeja, Estepona (Málaga). Para ello se han seguido dos aproximaciones diferentes. En primer lugar se ha analizado la expresión génica mediante el empleo de un microarray para genes de P. pinaster desarrollado en nuestro laboratorio. Por otra parte se ha observado la acumulación de los distintos metabolitos en las acículas a lo largo del año mediante H1-NMR. Para la determinación de los metabolitos presentes en las muestras se ha generado una base de datos de espectros H1-NMR de 90 metabolitos. Para el análisis de los datos se han empleado herramientas estadísticas de clustering. Una de las principales técnicas que se han empleado para el análisis de las muestras ha sido el análisis de las redes de co-expresión de genes (WGCNA). Los resultados de los análisis de los datos sugieren que las acículas de P. pinaster presentan diferentes niveles de actividad a lo largo del año pudiéndose dividir en dos períodos principales, uno ligado al otoño y al invierno y el otro a la primavera y al verano

Genomic analysis of four strains of Corynebacterium pseudotuberculosis bv. Equi isolated from horses showing distinct signs of infection.

The genomes of four strains (MB11, MB14, MB30, and MB66) of the species Corynebacterium pseudotuberculosis biovar equi were sequenced on the Ion Torrent PGM platform, completely assembled, and their gene content and structure were analyzed. The strains were isolated from horses with distinct signs of infection, including ulcerative lymphangitis, external abscesses on the chest, or internal abscesses on the liver, kidneys, and lungs. The average size of the genomes was 2.3 Mbp, with 2169 (Strain MB11) to 2235 (Strain MB14) predicted coding sequences (CDSs). An optical map of the MB11 strain generated using the KpnI restriction enzyme showed that the approach used to assemble the genome was satisfactory, producing good alignment between the sequence observed in vitro and that obtained in silico. In the resulting Neighbor-Joining dendrogram, the C. pseudotuberculosis strains sequenced in this study were clustered into a single clade supported by a high bootstrap value. The structural analysis showed that the genomes of the MB11 and MB14 strains were very similar, while the MB30 and MB66 strains had several inverted regions. The observed genomic characteristics were similar to those described for other strains of the same species, despite the number of inversions found. These genomes will serve as a basis for determining the relationship between the genotype of the pathogen and the type of infection that it causes