bluuebunny/crossref_metadata_2025_split huggingface dataset:
RELATIONSHIP OF INTANGIBLE ASSETS AND CORPORATE GOVERNANCE IN PUBLIC COMPANIES LISTED ON BM&FBOVESPA
Authors: Moura Geovanne Dias de , Dallabona Lara Fabiana , Fank Odir Luiz , Varela Patrícia Siqueira 
Published: September 2014

O estudo objetiva verificar se entre as maiores empresas brasileiras listadas nos diversos setores econômicos da BM&FBovespa, aquelas com maior conformidade quanto ao disclosure obrigatório sobre os ativos intangíveis e com maior proporção de tais ativos em seu ativo fixo foram as que apresentaram melhores práticas de governança corporativa. Realizou-se pesquisa descritiva, conduzida por meio de análise documental, com consulta ao balanço patrimonial; notas explicativas; relatórios de administração e IANs disponíveis no site da BM&FBovepa e websites das organizações. A amostra compreendeu as maiores empresas (ativo total) de cada setor econômico que apresentaram ativos intangíveis em seus balanços patrimoniais, totalizando 49 empresas. Para a análise dos dados, foram usadas medidas de estatísticas descritivas e análise de correlação de Pearson. Os resultados demonstraram uma boa representatividade dos ativos intangíveis que de maneira geral, equivalem a 30% do total de ativos fixos. Em relação ao índice de conformidade com o CPC 04, encontrou-se um índice médio de 61%, quanto a adoção de boas práticas de governança corporativa, captadas de acordo com o índice elaborado por Silveira, Barros e Famá (2004), obteve-se um índice médio de 70%, ambos bastante distantes de 100%. Os dados também demonstraram que entre as maiores empresas brasileiras listadas nos diversos setores econômicos da BM&FBovespa, aquelas com maior conformidade quanto ao disclosure obrigatório sobre os ativos intangíveis apresentaram melhores práticas de governança corporativa.
THE SCIENTIFIC PRODUCTION ON TAX ACCOUNTING IN BRAZILIAN JOURNALS AND EVENTS IN THE PERIOD OF 1989-2011
Authors: Eloy Junior Antonio Carlos Campodonio , Soares Sandro Vieira , Casagrande Maria Denize Henrique 
Published: September 2014

A Contabilidade Tributária é uma das áreas mais antigas, desenvolvidas dentro da Contabilidade, de tal modo que há autores que ligam a função de coletor de impostos à origem da figura do contador. A partir desse conhecimento, esta pesquisa pretende identificar o “estado da arte” da Contabilidade Tributária, segundo as pesquisas apresentadas nos periódicos e eventos de Contabilidade no Brasil. Para tanto, fez-se um estudo descritivo e bibliométrico, com abordagem de dados quali-quantitativa. Foram delimitados, então os artigos oriundos de periódicos mantidos por programas de pós-graduação em Contabilidade e eventos científicos classificados como E1, com áreas temáticas de Contabilidade, segundo o Qualis/Capes (2007-2009). Assim, de um total de 14.473 artigos, publicados em eventos; e 2.395, publicados em periódicos, levantou-se, ao todo, uma amostra de 200 artigos de Contabilidade Tributária, sendo 156 oriundos de eventos científicos e 44 de periódicos. Desse total, a área de Contabilidade Tributária representou cerca de 1% das publicações desses eventos e periódicos analisados. O padrão Lotka, observado nos artigos, revelou que em torno de 78,5% dos autores publicaram um artigo apenas. Os três autores mais prolíficos foram: Luiz Antônio Abrantes, com 17 publicações; Mauro Fernando Gallo, com 10 publicações; e Carlos Alberto Pereira, com 9 publicações.
Melanoma and satellite blue papule
Authors: Oliveira André , Massone Cesare , Zalaudek Iris , Fink-Puches Regina , Hofmann-Wellenhof Rainer 
Published: September 2014

The colors that are seen in dermoscopy depend on the anatomic level of the skin at which the chromophores are seen. Blue color can be found in a variety of melanocytic and nonmelanocytic lesions.
An 89-year-old man presented with a 3-year history of a slow-growing, hyperpigmented patch located on the distal third of the right arm. Dermoscopy showed an atypical network, irregularly distributed globules, pigmented internal streaks and a milky-red area. Based on these findings a diagnosis of slow-growing malignant melanoma was made. Simultaneously, a well-defined blue papule was seen on the proximal third of the same arm. Dermoscopy disclosed a homogeneous blue pattern. After clinical and dermoscopic correlation our differential diagnosis for this blue lesion included cutaneous melanoma metastasis, blue nevus and foreign body reaction. The patient recalled its onset 75 years ago after a grenade explosion. We also discuss the blue lesion appearance under reflectance confocal microscopy and high-definition optical coherence tomography. Histopathological examination after excision of the hyperpigmented patch and blue papule revealed a melanoma in situ and a foreign body reaction, respectively.
The diagnostic evaluation of a blue lesion should always rely on the integration of all data, especially clinical and dermoscopic features. Other non-invasive techniques, like reflectance confocal microscopy and high-definition optical coherence tomography can also be important aids for its differential diagnosis.
Les essais de François Paré
Authors: Doyon-Gosselin Benoit , Veilleux Rachel 
Published: September 2014

Cet article vise à rendre compte des figures exemplaires de la Franco-Amérique
présentes dans l’oeuvre de François Paré afin de témoigner de l’évolution de la pensée de
l’essayiste. Il s’agira de traiter, dans un premier temps, des plus importantes que l’on
retrouve dans son premier essai, Les littérature de l’exiguïté, et, dans un
deuxième temps, de celles présentes dans son dernier essai sur le sujet, Le fantasme
d’Escanaba, qui prolonge et cherche à dépasser les visées du premier. Conscient des
limites de sa notion fondamentale, Paré restreint son corpus dans Le fantasme
d’Escanaba pour mettre en lumière les auteurs phares de la Franco-Amérique en laissant
de côté les littératures de l’exiguïté de par le monde. Par ailleurs, un des enjeux
poétiques du parcours essayistique de Paré devient dans le dernier essai le glissement vers
un « je » nostalgique dont le parcours individuel reste intimement lié à son objet d’études.
En analysant le panthéon des auteurs marquants pour François Paré, on tentera de mieux
circonscrire les convergences, les contradictions et les « dérives obsessionnelles » qui
habitent l’essayiste.
« Qui pourra dire “nous” ? »
Authors: Papillon Joëlle 
Published: September 2014

Cet article se penche sur Nous autres, les autres de Régine Robin (2011) et sur la dynamique d’inclusion et d’exclusion que suppose le pronom « nous ». Tandis que Robin dénonce le « nous » trop restrictif employé par la majorité québécoise, elle-même adopte une énonciation ambiguë dans l’essai. Souhaitant donner la parole à un « nous » plus diversifié — qui tienne compte de l’expérience immigrante —, l’essayiste s’appuie sur son expérience personnelle de l’exclusion, ce qui a pour conséquence de l’isoler à nouveau dans un « je » singulier.
La pensée qui fourche
Authors: Caumartin Anne 
Published: September 2014

Le discours culturel porté par l’essai se construit selon une dynamique propre au genre : d’abord en phase avec le réel, le discours de l’essayiste se reprend ensuite, se déphase, et développe une certaine critique du monde grâce à cette mise à distance. L’article proposé aura pour amorce une recension sommaire des essais parus au cours des cinq dernières années qui vérifiera cette première impression de lecture et engagera une réflexion sur la tension entre la distance attendue par l’essai et son rapport avec l’actualité. Deux autres parties de l’article seront consacrées aux négociations entre les formes de réflexion sur le monde tel qu’il va, entre diverses expositions esthétiques de la responsabilité. Bernard Émond, essayiste-cinéaste, sera retenu comme cas de figure. S’il s’avère en effet que la « non-fiction » oblige de plus en plus à la proposition de solutions, à l’impératif, à l’immédiateté, il s’agira d’évaluer l’usage essayistique de la fiction, de poursuivre la réflexion sur la poétique du genre.
Tools for Controlling Protein Interactions Using Light
Authors: Tucker Chandra L. , Vrana Justin D. , Kennedy Matthew J. 
Published: September 2014

AbstractGenetically encoded actuators that allow control of protein‐protein interactions using light, termed ‘optical dimerizers’, are emerging as new tools for experimental biology. In recent years, numerous new and versatile dimerizer systems have been developed. Here we discuss the design of optical dimerizer experiments, including choice of a dimerizer system, photoexcitation sources, and the coordinate use of imaging reporters. We provide detailed protocols for experiments using two dimerization systems we previously developed, CRY2/CIB and UVR8/UVR8, for use in controlling transcription, protein localization, and protein secretion using light. Additionally, we provide instructions and software for constructing a pulse‐controlled LED device for use in experiments requiring extended light treatments. Curr. Protoc. Cell Biol. 64:17.16.1‐17.16.20. © 2014 by John Wiley & Sons, Inc.
Meteotsunami‐tide interactions and high‐frequency sea level oscillations in the eastern Yellow Sea
Authors: Choi Byoung‐Ju , Hwang Chorong , Lee Sang‐Ho 
Published: September 2014

AbstractWhile an air pressure jump was moving southeastward over the shallow water region of the eastern Yellow Sea in March 2007, a long ocean wave (meteotsunami) was generated and amplified due to the Proudman resonance. The long wave arrived at the coast during high tide with wave amplitude of 1.4 m and seawater overflew seawalls and inundated the land. High‐frequency sea level oscillations continued for 8–9 h after the long wave hit a local coast. The Moon's age was 12 days, and the tidal range was about 4 m between neap and spring tides. Two‐dimensional numerical simulations were performed, to reproduce amplification of the long ocean wave in offshore and oscillations of sea level at the coast. Both tidal elevation and tidal currents were found to affect the growth of the long wave amplitude by the interactions between tides and the long wave. Long wave‐tides interactions are important processes for the accurate prediction of long wave arrival time and maximum height and for the reduction of coastal hazards in the macrotidal region. After the long wave hit the coast of remote regions, reflected waves propagated radially from remote regions to a local coast. The high‐frequency sea level oscillations at a local observation station continued, until all of the reflected waves from remote regions had passed by. It was concluded that high‐frequency oscillations of sea level are generated not only by local reflection of the long wave, but also by propagation of the reflected waves from remote regions.
Neutral density variation from specular meteor echo observations spanning one solar cycle
Authors: Stober G. , Matthias V. , Brown P. , Chau J. L. 
Published: September 2014

AbstractSpecular meteor radars have provided essential information about the mesospheric/lower thermosphere (MLT) dynamics. The Canadian Meteor Orbit Radar has been conducting continuous meteor echo observations in a fixed, stable configuration since 2002. Here we present estimates of the neutral air density variations derived from observations of the meteor peak flux altitude. Using a simple model assuming a linear trend and a sinusoidal solar cycle we derived a trend of a decreasing neutral density of 5.8 ± 1.1% per decade at approximately 91 km altitude and an amplitude across the most recent solar cycle, the solar cycle of 2.4 ± 0.7% for solar cycle 23/24. The long‐term trend of decreasing neutral air density in the MLT is in good agreement with the model results from Akmaev et al. (2006).
Seismicity and subsidence following the 2011 Nabro eruption, Eritrea: Insights into the plumbing system of an off‐rift volcano
Authors: Hamlyn Joanna E. , Keir Derek , Wright Tim J. , Neuberg Jürgen W. , Goitom Berhe , Hammond James O. S. , Pagli Carolina , Oppenheimer Clive , Kendall J‐Michael , Grandin Raphaël 
Published: September 2014

AbstractNabro volcano, situated to the east of the Afar Rift Zone, erupted on 12 June 2011. Eruptions at such off‐rift volcanoes are infrequent, and consequently, the plumbing systems are poorly understood. We present posteruption Synthetic Aperture Radar (SAR) images from the TerraSAR‐X satellite and posteruption continuous seismic activity from a local seismic array. Interferometric analysis of SAR data, reveals a circular, 12 km wide, signal subsiding at ∼200 mm/yr. We inverted for the best fit Mogi source finding a 4 ± 1 × 107 m3/yr volume decrease at 7 ± 1 km depth. Between 31 August and 7 October 2011, we located 658 and relocated 456 earthquakes with local magnitudes between −0.4 and 4.5. Seismicity beneath the SE edge of Nabro at 11 km depth is likely associated with high strain rates from deep magma flow into the modeled reservoir. This suggests that magma is supplied through a narrow conduit and then stored at ∼7 km depth. We interpret seismicity at 4–6 km depth as brittle fracturing above the inferred magma reservoir. Focal mechanisms delineate a thrust fault striking NE‐SW and dipping 45° to the SE across the caldera floor. We propose that the crustal response is to slip on this fault which crosscuts the caldera rather than to deform on ring faults. The NE‐SW fault plane is not associated with measurable surface deformation, indicating that it does not contribute much to the caldera deformation. We show that subsidence of the caldera is controlled by magma chamber processes rather than fault slip.
Numerical simulation of the long‐range propagation of gravity wave packets at high latitudes
Authors: Heale C. J. , Snively J. B. , Hickey M. P. 
Published: September 2014

AbstractWe use a 2‐D, nonlinear, time‐dependent numerical model to simulate the propagation of wave packets under average high latitude, winter conditions. We investigate the ability of waves to propagate large horizontal distances, depending on their direction of propagation relative to the average modeled ambient winds. Wave sources were specified to represent the following: (1) the most common wave parameters inferred from observations of Nielsen et al. (2009) (18 km λx, 7.5 min period), (2) waves consistent with the average phase speed observed (40 m/s) but outlying horizontal wavelength and period values (40 km λx, 17 min period), and (3) waves which would be subject to strong ducting as suggested by Snively et al. (2013) (25 km λx, 6.7 min period). We find that wave energy density was sustained over large horizontal distances for waves ducted in the stratosphere. Waves traveling against winds in the upper stratosphere/lower mesosphere are more likely to be effectively ducted in the stratosphere and travel large horizontal distances, while waves which escape in the form of leakage are more likely to be freely propagating above 80 km altitude. Waves propagating principally in the direction of the stratopause winds are subject to weaker stratospheric ducting and thus increased leakage of wave energy density from the stratosphere. However, these waves are more likely to be subject to reflection and ducting at altitudes above 80 km based upon the average winds chosen. The wave periods that persist at late times in both the stratosphere and the mesosphere and lower thermosphere (MLT) range from 6.8 to 8 min for cases (1) and (3). Shorter‐period waves tend to become trapped in the stratosphere, while longer‐period waves can dissipate in the thermosphere with little reflection or trapping. It is suggested that the most common scenario is of partial ducting, where waves are observed in the airglow after they leak out of the stratosphere, especially at large horizontal distances from the source. Stratospheric ducting and associated leakage can contribute to a periodic and horizontally distributed forcing of the MLT.
AAOA allergy primer: immunodeficiency
Authors: Ryan Matthew W. 
Published: September 2014

BackgroundPrimary immunodeficiency is rare but should be considered in patients who present to the otolaryngologist with recurrent, severe, or treatment refractory infections.MethodsRecent literature and consensus statements on immunodeficiency were reviewed for clinically important information of relevance to otolaryngologists.ResultsThe most common and most relevant immunodeficiencies are humoral deficiencies with inadequate antibody production or an impairment in the production of specific antibody after antigen exposure. For otolaryngologists the most important immunodeficiencies include immunoglobulin A (IgA) deficiency, common variable immunodeficiency (CVID), and specific antibody deficiency. Simple screening tests can be used by the otolaryngologist to exclude the most common immunodeficiencies. The general treatment approach to patients with these immunodeficiencies includes airway hygiene, early and aggressive treatment of infections, immunization, and antibody replacement therapy.ConclusionBy virtue of their scope of practice, otolaryngologists are in a position to recognize and initiate the diagnostic workup of patients with immunodeficiency. Patients with a diagnosed primary immunodeficiency are best managed in a multidisciplinary manner with close cooperation among the otolaryngologist, immunologist, and other specialists that are involved in treating these multisystem diseases.
Epidemiology of allergic rhinitis
Authors: Mims James W. 
Published: September 2014

BackgroundAllergic rhinitis (AR) is the archetypal allergic disease otolaryngologists encounter. Epidemiologic studies inform providers of the association of rhinitis symptoms and allergy test results in the broader population. Understanding the epidemiological characteristics of AR is important for interpreting both rhinitis symptoms and allergy tests.MethodsArticles were selected based on literature review through PubMed and personal knowledge of the author. The largest and highest‐quality studies were included. The search selection was not standardized.ResultsEpidemiological studies demonstrate marked variability globally in the prevalence of both rhinitis symptoms and allergy tests. Self‐reported seasonal or perennial rhinitis symptoms significantly overestimate the prevalence of AR defined by a positive history and positive allergy tests. Positive allergy tests are also common in those without self‐reported rhinitis symptoms.ConclusionInterpreting rhinitis symptoms and allergy testing is enhanced by an understanding of the epidemiology of AR.
Practical clinical approaches to the allergic rhinitis patient
Authors: Lee Stella 
Published: September 2014

BackgroundNumerous treatment strategies are available for the treatment of allergic rhinitis (AR), including environmental controls, pharmacotherapy, immunotherapy, and surgery in appropriately selected patients. A stepwise algorithmic approach based on disease severity and persistence of symptoms is often advocated to effectively manage patients with AR.MethodsA review is provided of current evidence and guidelines for the management of AR. Practical clinical strategies to improve patient adherence to therapy and outcome are described.ResultsAlgorithms to manage AR are based on the severity and persistence of disease. A tailored strategy geared toward addressing symptoms that are most troublesome to the patient is beneficial, as is the assessment of comorbid conditions such as rhinosinusitis, asthma, and laryngopharyngeal reflux. Allergen‐specific immunotherapy
(AIT) is an underused treatment modality and patients with persistent AR should be considered candidates for desensitization, if appropriate. Assessment of patient outcome is important and the use of validated symptom surveys can provide an objective measure of quality of life.ConclusionA large armamentarium of treatment options is available to the otolaryngologist treating the patient with AR. A step‐wise and tailored approach with equal attention dedicated to patient education and assessment of patient outcome can be helpful to improve efficacy of treatment.
AAOA allergy primer: history and physical examination
Authors: Franzese Christine B. 
Published: September 2014

BackgroundAllergic disease is very common in the general population and makes a significant impact on the quality of life of patients. Immunoglobulin E (IgE)‐mediated allergic disease manifests throughout the body, but many signs and symptoms of inhalant allergy are centered in the head and neck region.MethodsA thorough yet focused history of allergic symptoms and potential physical examination findings of inhalant allergy are described.ResultsHistory should include types and timing of symptoms, environmental and occupational exposures, family history, associated diseases, and prior treatment, if any. Physical examination should include the skin and structures of the head and neck region. Nasal endoscopy can be helpful in visualization of nasal polyps.ConclusionMany times, history alone can serve to make the diagnosis, but physical examination also demonstrates specific findings that confirm the practitioner's presumptive diagnosis of allergic disease. However, should medical treatment fail or the diagnosis be in doubt, further diagnostic investigation with allergy testing should be pursued.
Anaphylaxis in the allergy practice
Authors: Leatherman Bryan D. 
Published: September 2014

BackgroundOtolaryngologists managing patients with allergic rhinitis are faced with the possibility of anaphylactic reactions in the office, especially when providing allergen immunotherapy.MethodsLiterature review was performed and recent published articles on anaphylaxis were examined. Details on pathophysiology, incidence, signs/symptoms, and treatment of anaphylaxis are included in this review article.ResultsAlthough anaphylaxis is a rare event with allergy testing and immunotherapy, it can result in fatal consequences. Clinical manifestations of anaphylaxis are rapid, and the upper and lower airways, skin, conjunctiva, and gastrointestinal and cardiovascular systems are often affected, individually or in combination. Treatment of anaphylaxis in the office begins with proper preparation in advance. The most important drug in the treatment of anaphylaxis is epinephrine, which should be administered early during an anaphylactic reaction. Recognition of the risks factors for anaphylaxis, such as uncontrolled asthma, may be helpful in order to prevent anaphylaxis.ConclusionFortunately, Anaphylaxis is a rare occurrence in the allergy office if strict attention is paid to proper testing and treatment principles. Maintaining a high level of vigilance and preparedness is important to increase the chances of a favorable outcome should an anaphylactic episode occur.
Nanoindentation study of polydimethylsiloxane elastic modulus using Berkovich and flat punch tips
Authors: Wang Zhixin , Volinsky Alex A. , Gallant Nathan D. 
Published: September 2014

ABSTRACTThis article explores polydimethylsiloxane (PDMS) mechanical properties, and presents nanoindentation experiments with Berkovich and flat punch indenters. In the Berkovich tip quasi‐static nanoindentation test, there are pull‐in and pull‐off events observed during the initial tip contact, and when withdrawing from the surface, respectively. The pull‐in interaction needs to be accounted for to properly determine the initial contact point, and thus the accurate contact area. Once accounted for the pull‐in event, the Berkovich and flat punch tips quasi‐static nanoindentation tests give comparable results of about 1.5 MPa for the PDMS elastic modulus (5 : 1 elastomer base to the curing agent ratio). However, PDMS unloading stiffness is higher than the loading stiffness, and dynamic PDMS testing yields higher elastic modulus of about 3.6 MPa. While these results are comparable with the large strain macroscopic compression test results, the difference underscores the complexity of elastomer mechanical characterization and illustrates the discrepancies typical of the reported values. This article describes nanoindentation methods and critical aspects of interpreting results to assess PDMS mechanical properties. © 2014 Wiley Periodicals, Inc. J. Appl. Polym. Sci. 2015, 132, 41384.