Miracle-dz/UniFAR-FTUs huggingface dataset:
Aproximação entre contabilidade gerencial e contabilidade financeira com a convergência contábil brasileira às normas IFRS

This study investigate whether the adoption of IFRS International Financial Reporting Standards, through Comite de Pronunciamentos Contabeis – CPC – standards, results in significant approximation of the concepts used by management accounting and financial accounting in Brazilian companies. Regarding the adoption of international accounting standards (the standards of the International Accounting Standards Board IASB) in Brazil, called brazilian accounting convergence, financial accounting has undergone significant change in standards. This change occurred through standards of the CPC or the adoption of IFRS. Backed by a basic conceptual framework that included the primacy of substance over form in the recognition, measurement and disclosure in accounting standards introduced new concepts such as fair value measurement of assets that use the economic substance of transactions as a premise for the accounting records. In turn, management accounting has the discretion necessary to use in determining the economic substance of transactions for companies` internal users to make decisions. There were a small number of researchers who study directly the relationship between financial and managerial accounting. Even though the development of these methods of accounting have taken different paths, the same basic benchmark, tied to economic substance, may lead to the understanding that the adoption of international accounting standards could bring financial and managerial accounting together. Content analysis was made in the selected standards, based on a document issued by CPC, which pointed out the topics existing in the standards of probable major impact on financial statements. There were selected relevant criteria and more likely to bring together financial and managerial accounting. These focus criteria served as a reference in the elaboration of a structured questionnaire by theories studied, primarily institutional theory. The questionnaire was sent to 638 Brazilian companies, which approximately 10.3% were received answered. Some of the responses generated frequency analysis in Likert scale. It was identified that occurred approximations due to obtained evidence, though not in all cases investigated. Results can contribute to teaching and learning in the context of the new international accounting standards. Companies and regulators can identify points of attention for discussion in order to best practices in future actions.
Nutrition for the sprinter

Abstract The primary roles for nutrition in sprints are for recovery from training and competition and influencing training adaptations. Sprint success is determined largely by the power-to-mass ratio, so sprinters aim to increase muscle mass and power. However, extra mass that does not increase power may be detrimental. Energy and protein intake are important for increasing muscle mass. If energy balance is maintained, increased mass and strength are possible on a wide range of protein intakes, so energy intake is crucial. Most sprinters likely consume ample protein. The quantity of energy and protein intake necessary for optimal training adaptations depends on the individual athlete and training demands; specific recommendations for all sprinters are, at best, useless, and are potentially harmful. However, if carbohydrate and fat intake are sufficient to maintain energy levels, then increased protein intake is unlikely to be detrimental. The type and timing of protein intake and nutrients ingested concurrently must be considered when designing optimal nutritional strategies for increasing muscle mass and power. On race day, athletes should avoid foods that result in gastrointestinal discomfort, dehydration or sluggishness. Several supplements potentially influence sprint training or performance. Beta-alanine and bicarbonate may be useful as buffering agents in longer sprints. Creatine may be efficacious for increasing muscle mass and strength and perhaps increasing intensity of repeat sprint performance during training.
Possible Effects of the Financial Crisis on Managers’ Attitudes to Older Workers

The article explores the possible short-term effects of the financial crisis in Norway on cognitive, affective, and behavioral components of managers’ attitudes to older workers. The quick shifts in business cycles in 2008 and 2009, i.e., the financial crisis, produced some immediate reactions among managers. In particular, the protection of older workers by downsizing (the seniority principle) gained less support within the first half year of the crisis; however, there was a return to the former level of support within the next half year. This pattern of change was observed in the private sector, while managers in the public sector changed attitudes on a smaller scale and in the direction of increased support for the seniority principle. The data are from the Norwegian Senior Policy Barometer where national samples of managers in private companies and in the public sector are interviewed. The study has a time series design with new samples (N=750) each year from 2003 to 2011. The cognitive component of attitudes was less affected by the financial crisis than the behavioral disposition mentioned above. The tendency was for more positive conceptions of older workers among managers in the public sector. In the private sector, the views of managers changed even less and in the opposite direction. An impact of more gradual business cycles is seen in the affective component of attitudes. Yet, older workers are among the least popular categories to recruit in both rising and falling cycles. The finding that managers in the private sector are more affected than managers in the less market-exposed public sector supports the possible effects of the financial crisis on attitudes to older workers. For senior policy, it is notable to keep track of long-term trends and not to be beset by short-term shifts in the need for older workers. Lasting effects of falling business cycles on the employment of older workers may be prevented by reinforcing a solid basis of realistic cognitions about older workers and by openness concerning affective aspects of aging and older workers.
Testing multifactor capital asset pricing model in case of Pakistani market

The analysis of this study explores a set of macroeconomic variables along with market return as the systematic sources of risks explaining variations in expected stock returns for 49 stocks traded at Karachi Stock Exchange for the period 1993-2004. Some of these economic variables are found to be significant in explaining expected stock returns. The test of conditional multifactor CAPM is carried out by specifying conditional variance as a GARCH (1,1)-M process. The results of the conditional multifactor CAPM-with-GARCH-M model reveal that conditional model shows very marginal improvement in explaining risk-return relationship in Pakistani Market during the sample period. As regards the risk premium for variance risk, the results are not so supportive, only for a few stocks significant compensation for variance risk to investors is observed. The model is then extended to allow variability in economic risk variables and conditioning information is taken as lagged macroeconomic variables that influence business conditions in Pakistan. The results show evidence in support of conditional multifactor CAPM. The economic variables that are observed to perform relatively well in explaining variations in assets’returns include consumption growth, inflation risk, call money rate, term structure. However, the market return, foreign exchange risk and oil price risk, which explain a significant portion of the time series variability of stock returns, have limited influence on the asset pricing. Therefore we can conclude that expected returns variation could be explained by macroeconomic variations and this variability has some business cycle correlations.
Personality Correlates of Scores on the Depression-Happiness Scale

The present aim was to estimate the internal reliability and convergent validity of the Depression-Happiness Scale. Internal reliability was . 90, and higher scores on the Depression-Happiness Scale were associated with more internal control (.28), higher self-esteem (.36), and lower trait anxiety (–.69) among 45 undergraduates at the University of Ulster. The results provide some evidence for the validation of the Depression-Happiness Scale as well as confirming previous research on the correlates of happiness.
Induction and Repression of Amidase Enzymes in Aspergillus nidulans

Aspergillus nidulans can grow on acetamide as both a carbon and nitrogen source and can also grow on formamide as a nitrogen source. Two distinct enzymes, an acetamidase and a formamidase, are produced. The control of the synthesis of these two enzymes in a wild-type strain was investigated. The formamidase is induced by acetamide and formamide and repressed by ammonia. The acetamidase is induced by formamide and acetamide, repressed by carbon metabolites derived from glucose and acetate, and repressed by ammonia. Repression of the acetamidase by ammonia depends on the carbon source; growth on glucose but not on acetate or acetamide allows repression to occur. The pattern of acetamidase repression is compared with that of histidine catabolic enzymes in various bacteria.
An empirical investigation of the lending decisions on small businesses by bank managers in Malaysia

The issue of `finance gap' in the small business sector has long been a focus of discussion among academics and practitioners in the industrialised countries. Despite a number of attempts to close this `gap' the problem persists, especially in relation to bank finance. Studies have shown that the environment under which the banks operate is one of the factors that contribute to this `gap'. These banks make lending decisions under conditions of uncertainty and asymmetry of information. As a consequence, the approaches taken by bankers when dealing with small business customers are biased. While the findings of these studies have contributed significantly to the existing literature, there is however a dearth of similar studies in the developing countries. Evidence suggests that the problem of `finance gap' exists too in these countries. Furthermore, since the contribution of the small business sector has been well acknowledged, the difficulties in obtaining bank finance may provide a serious constraint to its growth. And any impediment to the growth of small businesses will have a profound effect on the economy. The purpose of this study is therefore to contribute to an increased understanding of banks' lending decisions on small businesses. The study investigates how bank managers in Malaysia make lending decisions on small business propositions, and identifies the relative importance of criteria used in the loan evaluation. The study also aims to unearth a number of issues relating to the attitude and perceptions of bank managers towards small business customers. In order to achieve the foregoing objectives, a qualitative interview technique was employed. It has been suggested that to understand fully a bank manager's decision-making process, an in-depth investigation is needed. Therefore, the methodology employed in this study is to observe the process in a realistic or close to an actual situation as possible. The findings reveal that a majority of bank managers under study were extremely cautious when dealing with small busiheýses. However, there was no uniformity and consistency among them when making0 decision on whether to accept or reject the small business proposition. Because of an asymmetry of information and a perceived
An Empirical Study of Corporate Governance Practices of the Banking Sector of Sri Lanka and the Impact of Firm Specific Characteristics on Disclosure Practices

This research is conducted to analyze the gap between the existing corporate governance disclosure practices and the required practices as published by the Institute of Chartered Accountants of Sri Lanka (ICASL) (2003). The research is based on the published annual reports during a period of 2002 to 2006. A comparison has been carried out between the required disclosure practices and the annual reports and thereafter the index was developed by the researchers. The index was developed utilizing the local corporate governance guidelines along with the corporate governance guidelines of other countries as well. Subsequent to the constructing of this index, it was filled utilizing the published annual reports of Listed Licensed Commercial and Specialized Banks (LLCSB) from the years 2002 to 2006. The chosen LLCSBs were listed on the Colombo Stock Exchange as of December 2007. The total number of LLCSBs being considered for the research was twelve. Consequent to the filling of the index, the analysis of such questionnaires was a paneled data analysis. Paneled data analysis is a cross-section of LLCSBs which were surveyed periodically over a period of five years. Furthermore, the analysis was carried out on twelve LLCSBs, utilizing their five years (2002 to 2006) annual reports. The analysis was carried out utilizing E-Views (Version 5.1) for six out of the eight variables. The overall findings of this research indicate that there is a significant gap between the required and existing disclosure practices and the relationship between the Firm Specific Characteristics with disclosure practices. This is due to the fact that the model gives out a R-squared value of 94% which means that the variability of the disclosure practices is explained by the variables board size, company size, debt, firm age, profit margin and return on equity.
Demodex Mite, Rosacea and Skin Melanoma; Coincidence or Association?

OBJECTIVE To examine the possible associations between Demodex folliculorum and a number of skin diseases. METHODS Standardized skin surface biopsy samples were obtained from the cheeks of 144 patients with histopathologically proven basal cell carcinoma (BCC, n = 27), squamous cell carcinoma (SCC, n = 28), melanoma (n = 23), discoid lupus erythematosus (DLE, n = 32), and rosacea (n = 34). Thirty-four sex- and age-matched healthy volunteers served as controls. Mite density (per cm2) and infestation (density ≥ 5) were compared between the controls and patients. RESULTS Mite infestation rates (%) did not differ significantly between the controls (20.6) and patients with BCC (22.2, p = 0.88), SCC (17.9, p = 0.79), melanoma (4.3, p = 0.08), and DLE (21.9, p = 0.90). Compared with the controls, the mite infestation rate was significantly higher in patients with rosacea (47.1, p = 0.02, odds ratio: 3.43, 95% confidence interval: 1.18-9.99). The mean mite density did not differ significantly between the controls (4.11 ± 2.17) and patients with BCC (5.34 ± 2.35, p = 0.75), SCC (3.57 ± 2.01, p = 0.38), and DLE (3.56 ± 1.34, p = 0.83), whereas it was significantly higher in patients with rosacea (8.78 ± 3.58, p = 0.02) and lower in patients with melanoma (1.89 ± 0.69, p = 0.02). CONCLUSIONS D. folliculorum may be associated with rosacea and melanoma but not with BCC, SCC, or DLE.
Contractility Patterns of Human Leg Lymphatics in Various Stages of Obstructive Lymphedema

In healthy human leg, lymphatics contract spontaneously, rhythmically propelling lymph. The pressures generated by lymphatic contractions constitute the main force for lymph flow. This mechanism is of utmost importance during night rest, anesthesia, and immobilization, as well as in those with damaged peripheral motor neurons. Under physiological conditions, limb muscular activity and position only slightly change lymph flow. In obstructive lymphedema, lymphatic wall muscular fibers become damaged and the spontaneous contractility becomes ineffective in lymph transport because of low generated pressures and lymphatic valve insufficiency. The lymph‐propelling task is taken over by leg muscle contractions. Measuring intralymphatic pressures and flow gives some insight into the mechanism of lymph flow in healthy limbs and loss of this function in lymphedema. This knowledge will be useful in the derivation of rational treatments for lymphedema.
Buccal versus intranasal midazolam sedation for pediatric dental patients.

PURPOSE The purpose of this randomized, controlled, crossover clinical trial was to evaluate and compare the behavioral differences resulting from the sedative effects of atomized buccal (transmucosal) and atomized intranasal (parenteral) midazolam (0.3 mg/kg) as a method for sedation of pediatric dental patients. METHODS Twenty-five 36- to 72-month-old patients were randomly selected and divided into two groups that were sedated with either atomized buccal in the first visit or intranasal midazolam in the second visit (0.3 mg/kg). Patient be- havior was rated, and drug acceptance by method of administration was determined. RESULTS There were no statistically significant differences between both groups in maximum working time. There were significant differences between both groups in drug acceptance (P=.008) and onset time (P=.00). The statistical differences between the two groups were not significant in all behavior rating scales, except for the crying rating scale, since the buccal group showed more crying. CONCLUSIONS Atomized buccal and intranasal midazolam are both effective for sedation of pediatric dental patients and have the same maximum working time. However, atomized intranasal is more acceptable by children, has faster onset time, and children demonstrate less crying.
The role of placental-derived adherent stromal cell (PLX-PAD) in the treatment of critical limb ischemia.

BACKGROUND AIMS Mesenchymal stromal cells (MSC) are spindle-shaped plastic-adherent cells isolated from bone marrow (BM), adipose tissue and other organs, including the placenta. Autologous BM-derived MSC have been studied in animals with experimentally induced critical limb ischemia (CLI) as a model of end-stage peripheral vascular disease. While demonstrating therapeutic benefit, the use of these cells is limited by the need to surgically extract BM and the fear of thrombosis secondary to the use of granulocyte-colony-stimulating factor (G-CSF) to mobilize the cells. METHODS We studied the use of placental-derived adherent stromal cells (ASC) in a standard limb ischemia model of male Balb/c mice. These placental-derived cells, termed PLX-PAD, share the adherence and marker expression of BM-derived MSC but lack their differentiation potential. PLX-PAD are isolated from human placenta following a Caesarean section and cultured in a bioreactor, termed the PluriX System. The PluriX System provides a three-dimensional (3-D) microenvironment that enables the large-scale growth of these cells. PLX-PAD are stable adhesive cells that can be expanded in vitro without the loss of phenotype and without showing signs of karyotypic changes. RESULTS The intramuscular (i.m.) administration of PLX-PAD in our model significantly improved blood flow (BF) (P=0.0008), increased capillary density (P=0.021), reduced oxidative stress (P=0.034) and reduced endothelial damage (P=0.004), while increasing limb function versus the administration of a phosphate-buffered saline (PBS) control vehicle in the affected limb. CONCLUSIONS Allogeneic placental-derived ASC may provide an off-the-shelf supply of therapeutic cells that would need no histocompatible tissue matching and be potentially less expensive and considerably more convenient than BM or adipose-derived MSC.
pH Signaling in Sclerotinia sclerotiorum: Identification of a pacC/RIM1 Homolog

ABSTRACT Sclerotinia sclerotiorum acidifies its ambient environment by producing oxalic acid. This production of oxalic acid during plant infection has been implicated as a primary determinant of pathogenicity in this and other phytopathogenic fungi. We found that ambient pH conditions affect multiple processes in S. sclerotiorum. Exposure to increasing alkaline ambient pH increased the oxalic acid accumulation independent of carbon source, sclerotial development was favored by acidic ambient pH conditions but inhibited by neutral ambient pH, and transcripts encoding the endopolygalacturonase gene pg1 accumulated maximally under acidic culture conditions. We cloned a putative transcription factor-encoding gene, pac1, that may participate in a molecular signaling pathway for regulating gene expression in response to ambient pH. The three zinc finger domains of the predicted Pac1 protein are similar in sequence and organization to the zinc finger domains of the A. nidulans pH-responsive transcription factor PacC. The promoter of pac1 contains eight PacC consensus binding sites, suggesting that this gene, like its homologs, is autoregulated. Consistent with this suggestion, the accumulation ofpac1 transcripts paralleled increases in ambient pH. Pac1 was determined to be a functional homolog of PacC by complementation of an A. nidulans pacC-null strain with pac1. Our results suggest that ambient pH is a regulatory cue for processes linked to pathogenicity, development, and virulence and that these processes may be under the molecular regulation of a conserved pH-dependent signaling pathway analogous to that in the nonpathogenic fungus A. nidulans.
Estimation of aerosol direct radiative forcing by Asian dust using sun / sky radiometer and lidar measurement

This paper determines the aerosol forcing due to Asian dust using actual measurements of aerosol optical properties. We suggest a method of determining aerosol parameters for the radiative transfer model from the AErosol RObotic NETwork (AERONET) data set. Since the AERONET measurements are made at only four wavelengths, we use a linear regression method for extending these measurements to the full wavelength spectrum of the model. The aerosol forcing in the presence of dust layer has been compared to the aerosol forcing in the absence of dusts. The aerosol profiles measured by lidar are included to estimate the influence of the altitude of the aerosol layer. Instantaneous radiative heating is believed to contribute to increase the static stability within the dust layer. This fact is verified by the temperature profile measured by the sonde and may explain the longevity and consequently long-range transport of Asian dust.
A relation between conditional entropy and conditional expectation to evaluate secrecy systems

We demonstrate an intuitive relation between conditional entropy and conditional expectation that is useful when one want to compare them as measurement tools to evaluate secrecy systems. In particular, we give a Security Property applicable to general n-dimensional vector variables, using measurement based on vector quadratic distance, and we show that one can derive variables that can be measured with Csiszar and Korner secrecy capacity measurement, based on conditional entropy, with conserving the same order relation. V2: correction of a too approximative proof of Lemma.
Foreign Multinationals and Head Office Employment in Canadian Manufacturing Firms

This paper examines head office employment in the Canadian manufacturing sector. It focuses on the characteristics that are related to the creation of a head office and the amount of employment in that head office. Among the characteristics investigated are firm size, number of plants, industrial diversity, geographical location, industry and nationality. The paper finds that foreign-owned firms are more likely to create a head office and to create more employment in their head offices than are domestic-controlled firms, after controlling for firm characteristics. It also finds that head office creation and employment levels are associated with a firm's level of complexity (e.g., its size) and how it organises its production geographically.