Intangible assets impairment test issues : the case of a Brazilian telecommunications company

National and international regulatory agencies by issuing new standards have tried to bring the accounting recorded values near to economic values. Nevertheless, it is understood that the latter carry a deeper level of subjectivity, on the grounds that completely new values will be obtained by the adoption of different conditions. This study aims to perform a comparative analysis between two company valuation methods: the Discounted Cash Flow and the Residual Income Valuation while performing the impairment test. The study case uses the database prepared by a telecommunications company to its subsidiary in the Internet sector for the purpose of the impairment test assessment. Some points have been identified as deserving special attention in a company’s valuation assessment, namely the discount rate and the growth rate. The results show that: 1) a firm’s economic value is sensitive to the use of a sole growth rate to calculate the perpetuity, considering that any changes in the rate will alter the decision based on the test; 2) the setup of a discount rate as a parameter in a firm’s valuation assessment is a fundamental point for the write-off decision resulting from an impairment test

Característica da produção agrícola em comunidades rurais da região do Alto Rio Pacuí.

As condições edafoclimáticas do Norte de Minas Gerais, em quase todos os meses do ano são desfavoráveis à produção agrícola. Muitas vezes, para a realização dessa atividade é necessário à utilização de técnicas de produção que quando utilizadas inadequadamente tornam-se desfavoráveis ao meio ambiente. Por esse motivo, esse trabalho teve como objetivo averiguar as condições de produção de quatro comunidades rurais da região do Alto Rio Pacuí, localizada no Norte de Minas Gerais. Para essa avaliação, utilizaram-se de questionários prédeterminados, os quais apresentavam questões sobre a utilização do solo, a área de produção, o tipo de cultura, os sistemas de irrigação, a fonte de abastecimento de água, entre outras. Doze propriedades rurais pertencentes a quatro comunidades, foram visitadas. Conclui-se nessa pesquisa que a atividade econômica que se destaca na região é o cultivo de olerícolas, as quais, irrigadas por sistemas de irrigação diversos, ocasionando, segundo os produtores rurais, redução do fluxo de água do rio Pacuí e dos seus afluentes

Concrete Production Using Fine Glass Aggregates as Partial Replacement of Sand

Waste reuse is considered an excellent alternative for sustainable development. For the World Commission on Environment and Development in Our Common Future, sustainability is "one that meets the needs of the present without compromising the ability of future generations to meet their needs." One way to provide a sustainable solution for glass would be the reuse of glass waste in the production of concrete. Glass residues when suitably crushed and sieved, to assume appropriate granulometry, may exhibit characteristics similar to natural aggregates. The use of glass waste when used in concrete manufacturing reduces production costs. The main objective of the research was to replace, as much as possible, in percentage, the quantity of sand and gravel aggregates by glass waste with the same granulometry, as a way to reduce costs, reduce the use of raw materials and reduce the quantity of wastes that were inadequately disposed of in landfills. Samples of glass waste were collected in the construction industry itself, in works and glassware companies that work with cutting and delivery of the product. Comparisons were made between concretes produced with natural and concrete aggregates produced with the substitution of 20%, 30%, 40% and 50% of the fine aggregate, all of which glass was used as a substitute. The comparative analyzes were the mechanical properties of compression strength and diametral compression traction at 7, 14, 21, 28 and 90 days

NEUROMUSCULAR ACTIVATION DURING ROTATION AND PUSH-OFF PHASES OF BACKSTROKE TO BREASTSTROKE TURNING TECHNIQUES IN AGE-GROUP SWIMMERS

The aim of this study was to assess and compare, through electromyography, the neuromuscular activation during the rotation and push-off phases of four backstroke to breaststroke swimming turns. Eight male swimmers volunteered in this study, comparing the open turn, the back flip turn and the crossover turn. The crossover turn was the one that most activated the studied muscle. Erector spinae (ES) and rectus abdominis (RA), as well as latissimus dorsi (LD) were the main activated muscles during rotation phase. Gastrocnemius medialis (GM) and Tibialis anterior (TA) were mainly activated muscles during the explosive action of the push-off phase. These results provided better understanding about neuromuscular contributions during rotation and push-off of turning performance

A Percepção De Alunos De Cursos De Graduação Em Ciências Contábeis Sobre A Carga Tributária No Brasil

O objetivo geral desta pesquisa foi comparar a percepção dos alunos ingressantes e concluintes do curso de Ciências Contábeis, em relação à carga tributária no Brasil. Para tanto, foi utilizado um questionário tipo survey, aplicado aos alunos dos três períodos iniciais e finais dos cursos de graduação em Ciências Contábeis localizados em dois campi de uma universidade pública no interior de Minas Gerais. Para o tratamento dos dados, foram utilizados os testes de normalidade de Kolmogorov-Smirnov (K-S), de Shapiro-Wilk (S-W), e Mann-Whitney. Os resultados indicaram que os alunos iniciantes quanto os concluintes tiveram uma percepção similar sobre o sistema tributário brasileiro, e que apesar de ser pequena a diferença entre iniciantes e concluintes, os concluintes mostraram conhecimento maior sobre o assunto abordado, fato que contraria os achados do estudo anterior de Curcino, Ávila e Malaquias (2013), onde a condição de concluinte não conferiu aos discentes maiores conhecimentos do que aos iniciantes.

Biomonitoring in Limnic Environments: A Scientometric Approach

In the face of increasing human impacts, biomonitoring emerges as an approach to evaluate the status of these ecosystems. Our purpose was to evaluate the publications on biomonitoring in limnic environments and to answer the following questions: (i) What are the approaches in biomonitoring studies around the world? (ii) Are the countries' human development index (HDI) and the available water volume capable to influence publications on biomonitoring? (iii) How are distributed biomonitoring publications by biological groups (e.g., fish, plants, phytoplankton, zooplankton, periphyton, insects) and by environments (lotic and lentic)? To access the publications about biomonitoring in limnic environments, we performed a search in the Web of Science database, restricted between 1991 and 2016. The scientific interest in biomonitoring in limnic environments showed an increasing trend over the years. Furthermore, the countries that presented the highest number of biomonitoring publications had also high HDI values, which reflected high investments in research and development or specific legislation for water quality monitoring. Despite the significant relationship, the water volume was not a major factor influencing the research development. Our study revealed that fish, macroinvertebrates, and lotic environments were the most used for biological monitoring purposes

Environmental Alternative for the Stabilization of Amazonic Soils

The typical superficial soils of Amazonas present, in general, low technical quality for use in paving, being necessary to adapt them to the geotechnical requirements. As one of the alternatives, there is chemical stabilization, which minimizes the participation, as a rule, of natural materials. In this way, the compositions of two soils (red and white) characteristic of the Petroleum Base Pedro Geólogo de Moura (Coari-AM) were analyzed, in the presence of chemical additives, Portland cement and Roadcem. Soils were characterized in terms of chemical and mineralogical aspects, additives and compositions according to X-ray diffraction mineralogy (XRD). The mechanical behavior of the formulations was also determined. The results of the chemical analysis showed very acid soils with a low organic matter content, and according to mineralogy, kaolinite and ilite clay minerals were identified. As for the additive, Portland cement, the presence of the main constituents of the product (CP II E-32), dicalcium silicate (C2S), tricalcium silicate (C3S), tricalcium aluminate (C3A) and ferro-aluminate (C4AF), in addition to gypsum and calcite, was evident. Regarding Roadcem®, the presence of the minerals halite (NaCl) and silvite (KCl) was observed. The results of the Portland-Roadcem® cement and Portland-Roadcem® cement-soil compositions showed the presence of halite and silvite. It should also be noted that the chemical additive Roadcem® developed a crystalline structure, when added to the natural soil, in the studied formulations. In mechanical performance, according to indirect tensile strength test and four-point bending test, an increase in soil resistance was observed when additives participated

Dental wear caused by association between bruxism and gastroesophageal reflux disease: a rehabilitation report

Bruxism is a pathological activity of the stomatognathic system that involves tooth grinding and clenching during parafunctional jaw movements. Clinical signs of bruxism are mostly related to dental wear and muscular and joint discomforts, but a large number of etiological factors can be listed, as local, systemic, psychological and hereditary factors. The association between bruxism, feeding and smoking habits and digestive disorders may lead to serious consequences to dental and related structures, involving dental alterations (wear, fractures and cracks), periodontal signs (gingival recession and tooth mobility) and muscle-joint sensivity, demanding a multidisciplinary treatment plan. This paper presents a case report in which bruxism associated with acid feeding, smoking habit and episodes of gastric reflow caused severe tooth wear and great muscular discomfort with daily headache episodes. From the diagnosis, a multidisciplinary treatment plan was established. The initial treatment approach consisted of medical follow up with counseling on diet and smoking habits and management of the gastric disorders. This was followed by the installation of an interocclusal acrylic device in centric relation of occlusion (CRO) for reestablishment of the occlusal stability, vertical dimension of occlusion, anterior guides and return to normal muscle activity (90-day use approximately). After remission of initial symptoms, oral rehabilitation was implemented in CRO by means of full resin composite restorations and new interocclusal device for protection of restorations. Satisfactory esthetics, improved function and occlusal stability were obtained after oral rehabilitation. The patient has attended annual follow-ups for the past 2 years. The multidisciplinary treatment seems to be the key for a successful rehabilitation of severe cases of dental wear involving the association of different health disorders

The shift from high to low turnover bone disease after parathyroidectomy is associated with the progression of vascular calcification in hemodialysis patients: A 12-month follow-up study

Parathyroidectomy (PTX) may cause low levels of PTH, leading to an excessive reduction of bone turnover, which is associated with poor outcomes in dialysis patients, including vascular calcification (VC). We aimed to prospectively investigate the impact of PTX on bone remodeling and its potential consequence on the progression of VC in hemodialysis patients. In this prospective study, 19 hemodialysis patients with severe secondary hyperparathyroidism (sHPT) were evaluated. All patients underwent laboratorial tests and coronary tomography at baseline and, 6 and 12 months after PTXbone biopsy was performed at baseline and 12-month. At baseline, all patients had increased PTH levels up to 2500 pg/mL and high turnover bone disease in their bone biopsies. Fourteen (74%) patients had VC. During the follow-up, there was a significant decrease of PTH at 6 and 12-month. At 12-month, 90% of the patients evolved to low turnover bone disease. During the period of the hungry bone syndrome (first 6 months), no change of coronary calcium score was observed. However, calcium score increased significantly thereafter (12(th) month). There was an association between VC progression and the severity of low turnover bone disease. In conclusion, the shift from high to low turnover bone disease after PTX occurs in parallel to VC progression, contributing to the understanding of the complex pathophysiology involving mineral metabolism and cardiovascular disease in hemodialysis patients.National Counsel of Technological and Scientific Development (CNPq)Univ Fed Sao Paulo, Nephrol Div, Sao Paulo, BrazilUniv Fed Parana, Nephrol Div, Curitiba, Parana, BrazilUniv Fed Sao Paulo, Head & Neck Surg Div, Sao Paulo, BrazilUniv Sao Paulo, Cardiol Div, Sao Paulo, BrazilUniv Fed Sao Paulo, Nephrol Div, Sao Paulo, BrazilWeb of Scienc