Miracle-dz/UniFAR-FTUs huggingface dataset:
Reflexo da Adoção das IFRS na Análise de Desempenho das Companhias de Capital Aberto no Brasil (The Reflection of the Adoption of IFRS in the Performance Analysis of Publicly Traded Companies in Brazil)

O objetivo deste estudo e investigar o reflexo da adocao das IFRS sobre os indicadores de desempenho das companhias abertas brasileiras, buscando identificar se durante o periodo investigado houve reducao das divergencias existentes entre os indicadores calculados a partir do padrao contabil nacional e do padrao internacional. Para isso, foi realizado um estudo exploratorio-descritivo apoiado no metodo indutivo, utilizando-se as tecnicas de coleta de material da revisao bibliografica e da pesquisa documental. Nesse sentido, foram coletadas as demonstracoes financeiras de treze empresas listadas na BM&F Bovespa, elaboradas com base nas BR GAAP e nas IFRS, referentes aos exercicios sociais de 2007, 2008 e 2009, a partir das quais foram analisados sete indicadores de desempenho. Em seus resultados, pode-se observar que a adocao das IFRS tem sido refletida na analise de desempenho das companhias atraves de variacoes positivas nos indicadores de dependencia financeira, de endividamento, de retorno sobre o ativo e de retorno sobre o patrimonio liquido, e de variacoes negativas sobre os indicadores de imobilizacao dos recursos permanentes, de liquidez geral e de liquidez corrente. Entretanto, as divergencias entre os indicadores calculados a partir dos dois conjuntos de normas tem diminuido devido, principalmente, ao crescente processo de convergencia do padrao contabil brasileiro ao padrao contabil internacional. This study aims to investigate the reflection of IFRS adoption on the performance indicators of Brazilian companies, seeking to identify during the period investigated there was a reduction of the differences between the indicators calculated from the national accounting standard and international standard. For this, we conducted an exploratory and descriptive study supported by the inductive method, using the techniques of collecting material from the literature review and documentary research. Thus, the financial statements were collected from thirteen companies listed on BM&F Bovespa, prepared in accordance with BR GAAP and IFRS for the years 2007, 2008 and 2009, from which were analyzed seven performance indicators. In their results, we can observe that the adoption of IFRS has been reflected in the analysis of company performance through positive changes in indicators of financial dependency, debt ratio, return on assets and return on equity, and negative changes on indicators of immobilization of permanent staff, general liquidity and current ratio. However, differences between the indicators calculated from the two sets of standards have declined due to the increasing convergence of Brazilian accounting standards to international accounting standards.
ISOTOPIC COMPOSITION AND DISTRIBUTION OF LEAD, URANIUM, AND THORIUM IN A PRECAMBRIAN GRANITE

The isotopic compositions and concentrations of lead and uranium have been determined in some separated minerals and the composite of a granite from Monmouth township, Haliburton County, Ontario. The chemical and mass spectrometric methods that were used are described. The age of the zircon from the granite is 1050 million years. Much of the lead, uranium, and thorium exists in chemically unstable and presumably interstitial phases of the granite. A comparison of the observed amounts of uranium, thorium, and lead in the various minerals with those amounts that should have been present, had these three elements existed within the minerals as closed systems, shows a non-balance of these elements in every case. It appears that the granite as a whole has closely approximated a closed system since it was formed with respect to uranium and its decay products, but has been an open system with respect to thorium and its decay products. Interpretations concerning the relationship of these data to lead ores are discussed.
Palynology and sedimentology across a new marine Cretaceous-Tertiary boundary section on Nuussuaq, West Greenland

A new northern high-latitude Cretaceous-Tertiary (K-T) boundary section has been studied at Annertuneq on the north coast of Nuussuaq, West Greenland. The boundary section is situated in a succession of homogeneous dark mudstone deposited in a marine-slope environment. Identification of the boundary is based on the presence of the latest Maastrichtian palynomorphs Palynodinium grallator , Disphaerogena carposphaeropsis , Manumiella spp. , and Wodehouseia quadrispina below the boundary and on the first occurrence of the earliest Danian species Senoniasphaera inornata above the boundary. Variations in sporomorph and dinoflagellate cyst abundances indicate latest Maastrichtian regression followed by early Danian transgression. The transgressive phase can be subdivided into three high-frequency transgressive-regressive cycles. Each cycle indicates upwelling and transgression, mixing with low-latitudinal water masses, and ocean conditions suggested by the peak occurrences of Senegalinium spp. , Trithyrodinium fragile , and Spongodinium delitiense , respectively.
The substorm current wedge: Further insights from MHD simulations

Using a recent magnetohydrodynamic simulation of magnetotail dynamics, we further investigate the buildup and evolution of the substorm current wedge (SCW), resulting from flow bursts generated by near‐tail reconnection. Each flow burst generates an individual current wedge, which includes the reduction of cross‐tail current and the diversion to region 1 (R1)‐type field‐aligned currents (earthward on the dawn and tailward on the duskside), connecting the tail with the ionosphere. Multiple flow bursts generate initially multiple SCW patterns, which at later times combine to a wider single SCW pattern. The standard SCW model is modified by the addition of several current loops, related to particular magnetic field changes: the increase of Bz in a local equatorial region (dipolarization), the decrease of |Bx|away from the equator (current disruption), and increases in |By|resulting from azimuthally deflected flows. The associated loop currents are found to be of similar magnitude, 0.1–0.3 MA. The combined effect requires the addition of region 2 (R2)‐type currents closing in the near tail through dawnward currents but also connecting radially with the R1 currents. The current closure at the inner boundary, taken as a crude proxy of an idealized ionosphere, demonstrates westward currents as postulated in the original SCW picture as well as North‐South currents connecting R1‐ and R2‐type currents, which were larger than the westward currents by a factor of almost 2. However, this result should be applied with caution to the ionosphere because of our neglect of finite resistance and Hall effects.
Extent of the rain‐snow transition zone in the western U.S. under historic and projected climate

This study investigates the extent of the rain‐snow transition zone across the complex terrain of the western United States for both late 20th century climate and projected changes in climate by the mid‐21st century. Observed and projected temperature and precipitation data at 4 km resolution were used with an empirical probabilistic precipitation phase model to estimate and map the likelihood of snow versus rain occurrence. This approach identifies areas most likely to undergo precipitation phase change over the next half century. At broad scales, these projections indicate an average 30% decrease in areal extent of winter wet‐day temperatures conducive to snowfall over the western United States. At higher resolution scales, this approach identifies existing and potential experimental sites best suited for research investigating the mechanisms linking precipitation phase change to a broad array of processes, such as shifts in rain‐on‐snow flood risk, timing of water resource availability, and ecosystem dynamics.
Colorado College State of the Rockies Report Card

Celebrating Ten Years of Focus on the Rockies Colorado College President Jill Tiefenthaler's Introduction to this Report Card describes the decade-long effort of the college to create its Rockies Project. We appreciate the guidance and support of the college over these years as teams of student researchers have explored key challenges, written reports published in the annual Report Cards, and brought to campus experts able to help the campus and community engage in dialogue. Our-two-year long focus on the Colorado River Basin has brought new dimensions to traditional efforts of the Project. This shared topic covering 2011-12 and 2012-13 has made possible new dimensions to our work and has broadened the project and its outreach. Recent CC graduates have served as field explorers, during 2011-12 carrying out a 1,700 mile " source to sea " kayak trip from the origins of the Green River in Wyoming down the Colorado and to the delta. During 2012, four field explorers traced the origins of the Colorado River near Rocky Mountain National Park to the end of the Grand Canyon National Park, doing water quality studies and interviews with stakeholders. Social media have accompanied these new dimensions to what some call " citizen science " and others describe as " adventurers assisting science. " Original videos, blogs, Facebook posts, and speaking tours, such as a Fall 2012 lecture tour among the northeast Ivy League universities , immensely broaden our outreach in ways that speak to other age groups and constituencies. The Colorado River Basin: A Second Year of Focus The Colorado River Basin, covering a major portion of the eight-state Rockies region and extending into Mexico, has been the unified focus for all parts to the State of the Rockies Project during summer 2011 and the 2011-12 academic year and again for summer 2012 and 2012-13 attention. This basin encompasses portions of seven states in the American Southwest and continues into Mexico, supplying water to households, communities, businesses and farms, as well as natural ecosystems. Roughly 40 million people rely on the river for water, energy, food, and healthy ecosystems. Climate studies indicate the potential for inadequate water supplies throughout the 1,700-mile river system from the origins of the Green River high in Wyoming's Wind River Range to its historic outlet over the Colorado River Delta, emptying into the Sea of Cortez. Along its twisted path arise majestic mountains, deep canyons, tributaries, and …
Under Pressure: Stock Returns and the Weather

This paper uses a novel approach to analyze the weather's effect on stock returns. In contrast to previous studies, I focus on barometric pressure to analyze whether there is a weather effect because only barometric pressure is physically experienced by all decision makers, be they indoors or outdoors. Psychological studies show that high barometric pressure induces positive moods. Comparing large cap, small cap, and technology stocks, I find that barometric pressure has a strong, robust, and economically significant positive impact on stock returns. The effect is strongest for technology stocks and for small stocks. Controlling for other weather variables used in previous studies, I conclude that barometric pressure is the main weather variable affecting stock returns. Moreover, it is possible to predict the next day's return.
Ambiguity in analysis of velocity and depth

Velocity analysis methods generally involve an analysis of the traveltime moveout of seismic events. To investigate ambiguities for such methods, we can start with a simple single layer model and investigate the uncertainty in the estimation of velocity and reflector depths. This analysis will show that the velocity‐depth ambiguity is dependent on the offset‐depth ratio and on the accuracy of traveltime picks.
Dengue Viruses in Brazil

Dengue was first recognized in Brazil in 1981-1982. However, the disease became a nationwide public health problem after epidemics occurred in the state of Rio de Janeiro which were caused by DEN-1 and DEN-2 in 1986 and 1990, respectively. Widespread circulation of viruses in the entire country resulted in about 75% of dengue cases notified in the Americas in the last 8 years, with an increased incidence of DHF/DSS. All Brazilian regions have been affected by the epidemics. However, the North-East and South-East have a higher number of notifications. The more recent introduction of DEN-3 in the state of Rio de Janeiro resulted in the emergence of the largest epidemic with more than 220,000 notified cases of dengue between January-May 2002. The cocirculation of three dengue serotypes has been responsible for the increase in the severe forms of the disease i.e. DHF/DSS.
Plant-environment interactions

Genetic Manipulation The Role of Plant Hormones Light and Plant Development Acid-Soil-Stress and Plant Development Mineral Nutrition Isoprenoid Biosynthesis Whole Plant Response to Salinity Symbiotic Nitrogen Fixation Plant Response Mechanisms to Soil Compaction Plant Response to Flooding Stomata Plant Response to Air Pollution Environmental Influence of Low Temperature Photosynthetic Response Mechanisms to Environmental Change in C3 Plants Plant Respiration Responses to the Environment and Their Effects on the Carbon Balance Barriers in the Wheat Leaf Rust Pre-infection Phase.
ECOLOGICAL MONITORING OF MOSS AND LICHEN VEGETATION IN THE SYOWA STATION AREA, ANTARCTICA

ried out in the Yukidori Valley, Langhovde, East Antarctica, The valley area was approved as a Site of Special Scientific Interest (SSSI) in 1987, In addition to the two permanent photo points for lichens set up in 1975, all lichen species in 23 quadrats and moss species in 24 quadrats were determined and ecologically described. No increase ef lichen growth was detected over periods of S and even 14 years, and change in the moss vegetation is hardly detectable after three years. In the moss vegetation, the relations between the surface condition, epiphytic organisms like cyanobacteria and imperfect lichens, or sand cover are discussed, The distribution pattern of mosses and lichens in the Langhovde region were shown. Vegetation is very sparse or absent in the north and northern-east part of the ice-free area. The pattern is probably infiue4ced by wind-blown salt spray. The current abundanoe and spatial distribution of key species and environmental factors provides essential baseline data for long-term monitoring of local and global impacts on the non-marine biota of the . Langhovde regions.
From Elevated Freeway to Linear Park: Land Price Impacts of Seoul, Korea’s CGC Project

The land-price impacts on commercial and residential properties of replacing South Korea's Cheong Gye Cheon freeway with a linear park/ waterway are explored. A hedonic price model is presented that isolates the influences of proximity to the freeway and its successor, the urban linear park/ waterway, on property values. Multilevel modeling is used to estimate land-value impacts during the 2001-2002 and 2005-2006 periods. The article concludes with discussions on the public policy implications of the research findings.
Mutual Localization and 3D Mapping by Cooperative Mobile Robots

This paper describes the development of a 3D laser scanner and an approach to 3D mapping and localization. The 3D scanner consists of a standard 2D laser scanner and a rotating mirror assembly. Employing multiple robots and mutual localization local 3D maps are built. Global localization within the maps is performed by extracting a cross-section of the map just below the ceiling and then using an exhaustive search algorithm to enable the merger of multiple local 3D maps. The quality of these maps is such that the poses estimated by this method are accurate to within 0.1m and 1 degree.
Simultaneous estimation of benthic fractional cover and shallow water bathymetry in coral reef areas from high-resolution satellite images

This article describes the development of a technique to estimate shallow water benthic cover and depth simultaneously from high-resolution satellite images of reef areas, specifically from the high-resolution sensor onboard IKONOS. The technique to derive the estimates of five bottom benthic cover types (sand, coral, seagrass, macroalgae and pavement) and depth from the four-band images uses a coupling of radiative transfer (RT) theory and spectral unmixing implemented in an iterative manner. To resolve the cover types for the unmixing, the method employed a combinatorial approach to select benthic cover composition. The estimation technique was applied to two reef areas around the coast of the Ishigaki in southern Ryukyus, namely, the Fukido River mouth area and the Shiraho Reef. The IKONOS images of Fukido River mouth area and Shiraho Reef were acquired in 2003 and 2002, respectively. The accuracy of the fractional cover and the depth estimates from the satellite images are then presented and compared with sea truth data and depth measurements. The results indicate good correspondence between estimated and measured depths, while the estimates for the benthic cover were at reasonable levels of accuracy.
Joint Estimation for P-P and P-S Residual Statics

SUMMARY The estimation of residual static terms for the multi-component land dataset is a challenge. The P-P and the P-S residual statics are usually estimated through a two-pass process. In this paper, we propose to simultaneously compute all residual statics terms. The Joint Estimation is the way to guarantee more reliable static terms due to the use of a joint cost function. The Joint Estimation appears to be a simpler and more consistent solution in computing the common P-P source residual statics and both P-P and P-S receiver residual statics.
The Influence of Body Fat and Lean Mass on HbA1c and Lipid Profile in Children and Adolescents with Type 1 Diabetes Mellitus

Glycated hemoglobin (HbA1c) is used to assess glycemic control in Type 1 diabetes (DM1) patients. Apolipoproteins play an essential role in DM1 pathophysiology and may be associated with complications and HbA1c. This cross-sectional observational study of 81 children and adolescents of both sexes diagnosed with DM1 investigated the relationship between body fat distribution and lean mass with HbA1C and apolipoprotein values, analyzing biochemical and body composition measurements. A Shapiro–Wilk test with Lilliefors correction, a non-parametric Mann–Whitney test, and others were used with a significance level of 5%. The sample had a diagnosis time of 4.32 years and high blood glucose levels (mean 178.19 mg/dL) and HbA1c (mean 8.57%). Subjects also had a moderate level of adiposity, as indicated by arm and thigh fat areas. The study also found significant differences in the distribution of patients concerning levels of apolipoproteins A and B, with a smaller proportion of patients having undesirable levels. Finally, the study found a significant difference in the distribution of patients with estimated cardiovascular risk based on the ApoB/ApoA-I ratio. Conclusively, visceral fat in children and adolescents with DM1 may increase the risk of DM1 long-term complications owing to its association with elevated HbA1C and apolipoprotein values.
Carbon isotopic evidence for terminal-Permian methane outbursts and their role in extinctions of ani

A gap in the fossil record of coals and coral reefs during the Early Triassic follows the greatest of mass extinctions at the Permian-Triassic boundary. Catastrophic methane outbursts during terminal Permian global mass extinction are indicated by organic carbon isotopic (δCorg) values of less than –37‰, and preferential sequestration of 13Cdepleted carbon at high latitudes and on land, relative to low latitudes and deep ocean. Methane outbursts massive enough to account for observed carbon isotopic anomalies require unusually effi cient release from thermal alteration of coal measures or from methane-bearing permafrost or marine methane-hydrate reservoirs due to bolide impact, volcanic eruption, submarine landslides, or global warming. The terminal Permian carbon isotopic anomaly has been regarded as a consequence of mass extinction, but atmospheric injections of methane and its oxidation to carbon dioxide could have been a cause of extinction for animals, plants, coral reefs and peat swamps, killing by hypoxia, hypercapnia, acidosis, and pulmonary edema. Extinction by hydrocarbon pollution of the atmosphere is compatible with many details of the marine and terrestrial fossil records, and with observed marine and nonmarine facies changes. Multiple methane releases explain not only erratic early Triassic carbon isotopic values, but also protracted (~6 m.y.) global suppression of coral reefs and peat swamps.
Marine Invertebrate Antimicrobial Peptides and Their Potential as Novel Peptide Antibiotics

Marine invertebrates constantly interact with a wide range of microorganisms in their aquatic environment and possess an effective defense system that has enabled their existence for millions of years. Their lack of acquired immunity sets marine invertebrates apart from other marine animals. Invertebrates could rely on their innate immunity, providing the first line of defense, survival, and thriving. The innate immune system of marine invertebrates includes various biologically active compounds, and specifically, antimicrobial peptides. Nowadays, there is a revive of interest in these peptides due to the urgent need to discover novel drugs against antibiotic-resistant bacterial strains, a pressing global concern in modern healthcare. Modern technologies offer extensive possibilities for the development of innovative drugs based on these compounds, which can act against bacteria, fungi, protozoa, and viruses. This review focuses on structural peculiarities, biological functions, gene expression, biosynthesis, mechanisms of antimicrobial action, regulatory activities, and prospects for the therapeutic use of antimicrobial peptides derived from marine invertebrates.
The Relationship of Audit Committee Characteristics with Endogenously Determined Audit and Non-Audit Fees

auditor and effective audit committees. We find that variables proxying for the effectiveness of audit committees are positively associated with audit fees. These results suggest that effective audit committees positively influence the level of audit coverage. Our initial results also suggest that effective audit committees seek to increase audit quality by reducing the non-audit services provided by the external auditor. Once we model the non-audit fees endogenously, however, our results show that there is no statistically significant association between the non-audit fees and audit committee effectiveness.