cometadata/datacite-rtg-text-other-reclassification-records huggingface dataset:
Probing topological quantum matter with scanning tunnelling microscopy
Creators: name: Yin, Jia-Xin
name: Pan, Shuheng H.
name: Hasan, M Zahid
Publisher: name: arXiv
Year: 2021
Subjects: subject: Mesoscale and Nanoscale Physics (cond-mat.mes-hall)
subject: Materials Science (cond-mat.mtrl-sci)
subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: Superconductivity (cond-mat.supr-con)
subject: FOS: Physical sciences

description: The search for topological phases of matter is evolving towards strongly interacting systems, including magnets and superconductors, where exotic effects emerge from the quantum-level interplay between geometry, correlation and topology. Over the past decade or so, scanning tunnelling microscopy has become a powerful tool to probe and discover emergent topological matter, because of its unprecedented spatial resolution, high-precision electronic detection and magnetic tunability. Scanning tunnelling microscopy can be used to probe various topological phenomena, as well as complement results from other techniques. We discuss some of these proof-of-principle methodologies applied to probe topology, with particular attention to studies performed under a tunable vector magnetic field, which is a relatively new direction of recent focus. We then project the future possibilities for atomic-resolution tunnelling methods in providing new insights into topological matter.
Bericht über die Tätigkeit des Instituts für soziale Bewegungen 2009 bis 2011
Creators: name: Mittag, Jürgen
Publisher: name: Moving the Social
Year: 2014

description: This is the contribution "Bericht über die Tätigkeit des Instituts für soziale Bewegungen 2009 bis 2011" of MTS 44 (2010).
description: Moving the Social, Vol 44 (2010): Forschungen und Forschungsberichte
Clustering and Triaxial Deformations of $^{40}$Ca
Creators: name: Taniguchi, Yasutaka
name: Kimura, Masaaki
name: Kanada-En'yo, Yoshiko
name: Horiuchi, Hisashi
Publisher: name: arXiv
Year: 2007
Subjects: subject: Nuclear Theory (nucl-th)
subject: FOS: Physical sciences

description: We have studied the positive-parity states of $^{40}$Ca using antisymmetrized molecular dynamics (AMD) and the generator coordinate method (GCM). Imposing two different kinds of constraints on the variational calculation, we have found various kinds of $^{40}{\rm Ca}$ structures such as a deformed-shell structure, as well as $α$-$^{36}$Ar and $^{12}$C-$^{28}$Si cluster structures. After the GCM calculation, we obtained a normal-deformed band and a superdeformed band together with their side bands associated with triaxial deformation. The calculated $B(E2)$ values agreed well with empirical data. It was also found that the normal-deformed and superdeformed bands have a non-negligible $α$-$^{36}$Ar cluster component and $^{12}$C-$^{28}$Si cluster component, respectively. This leads to the presence of an $α$-$^{36}$Ar higher-nodal band occurring above the normal-deformed band.
description: 11pages, 9 figures
CSPEC: The cold chopper spectrometer of the European Spallation Source, a detailed overview prior to commissioning
Creators: name: Deen, P. P.
name: Longeville, S.
name: Fabreges, G.
name: Lohstroh, W.
name: Loaiza, L.
name: Moreira, F.
name: Noferini, D.
Publisher: name: arXiv
Year: 2021
Subjects: subject: Instrumentation and Detectors (physics.ins-det)
subject: Materials Science (cond-mat.mtrl-sci)
subject: FOS: Physical sciences

description: CSPEC is the cold chopper spectrometer of the European Spallation Source (ESS) and will come on-line with the ESS beam on target. CSPEC will be the first cold chopper spectrometer on a long pulsed spallation source which provides great opportunities in terms of signal to noise and novel measuring schemes. We provide a detailed overview of the instrument, scientific design considerations and engineering requirements.
Supplementary document for Study on the influence of material properties in femtosecond laser ablation of 6H-SiC in water and SERS-based applications - 7202349.pdf
Creators: name: Kumar, Kanaka Ravi
name: Rathod, Jagannath
name: Moram, Bharathi
name: R, Sai Prasad Goud
name: Mahajan, Sandeep
name: Sharma, Akshdeep
name: Soma, Venugopal Rao
name: S.V.S., Nageswara Rao
Publisher: name: Optica Publishing Group
Year: 2024
Subjects: Uncategorized

description: Supplemental Tables and Figures
Supplementary document for Study on the influence of material properties in femtosecond laser ablation of 6H-SiC in water and SERS-based applications - 7183960.pdf
Creators: name: Kumar, Kanaka Ravi
name: Rathod, Jagannath
name: Moram, Bharathi
name: R, Sai Prasad Goud
name: Mahajan, Sandeep
name: Sharma, Akshdeep
name: Soma, Venugopal Rao
name: S.V.S., Nageswara Rao
Publisher: name: Optica Publishing Group
Year: 2024
Subjects: Uncategorized

description: Supplemental data (tables + figures)
title: Cahiers de lexicologie. 2013-1, n° 102
title: Unité en sciences du langage et collocations
titleType: Subtitle
Creators: name: (:Unap)
Publisher: name: Classiques Garnier
Year: 2013
Subjects: subject: Linguistique
subject: Sciences du langage
subject: Lexicologie
subject: Traductologie
subject: Sémantique
subject: Phraséologie

description: Contributeurs : Antoinette Balibar-Mrabti, Xavier Blanco, Pierre-André Buvet, André Clas, Jan Goes, Gaston Gross, Alicja Hajok, Christine Jacquet-Pfau, Georges Kleiber, Jean-René Ladmiral, Pierre Lerat, Salah Mejri, Igor Mel'čuk, Pedro Mogorrón Huerta, Claude Muller, Franck Neveu, André Rousseau, Olivier Soutet et Stéphane Viellard.
Workspace Analysis of the Parallel Module of the VERNE Machine
Creators: name: Kanaan, Daniel
name: Wenger, Philippe
name: Chablat, Damien
Publisher: name: arXiv
Year: 2007
Subjects: subject: Robotics (cs.RO)
subject: Classical Physics (physics.class-ph)
subject: FOS: Computer and information sciences
subject: FOS: Physical sciences

description: The paper addresses geometric aspects of a spatial three-degree-of-freedom parallel module, which is the parallel module of a hybrid serial-parallel 5-axis machine tool. This parallel module consists of a moving platform that is connected to a fixed base by three non-identical legs. Each leg is made up of one prismatic and two pairs of spherical joint, which are connected in a way that the combined effects of the three legs lead to an over-constrained mechanism with complex motion. This motion is defined as a simultaneous combination of rotation and translation. A method for computing the complete workspace of the VERNE parallel module for various tool lengths is presented. An algorithm describing this method is also introduced.
Assessing variability in the production of pasture using GIS and remote sensing techniques
Creators: name: Smith, Steven Murray
Publisher: name: University of British Columbia
Year: 2010

description: Information relating to the spatial characteristics of biophysical resources has been difficult to incorporate into land management. In this study statistical analysis was used to demonstrate that forage yield and quality were influenced by the water balance and soil physical properties. Traditional empirical modelling techniques were of limited utility as predictors of yield and quality. However, multivariate statistical techniques provide predictor variables for individual forage cuts but not for a complete growing season. GIS provided several distinct advantages over traditional statistical techniques. First, it provided techniques to interpolate point data (such as forage yield and quality variables), and provide spatial distributions for a wide number of biophysical properties. Secondly, overlaying forage variables such as yield with a digital elevation model in a categoric manner provided output displaying the spatial relationships between the variables. Relationships derived from overlays using elevation and water retention properties provided good spatial predictions for several forage variables. Thirdly, digitized colour-IR aerial photographs were incorporated into the GIS where the pixel information was combined as map overlays via a regression equation. The resulting output provided very accurate spatial predictions for forage yield and quality parameters. Finally, economic data was generated in a spatial context and the resulting display was used to assess the effects of irrigation and management on forage yield and quality. The results suggest that the GIS techniques combined with remote sensing and economic data offer exciting possibilities to model and present spatial data.
Atendimento às Normas na Reavaliação de Ativos Imobilizados e nos Pareceres Emitidos por Auditoria Independente
Creators: name: Assing, Ildefonso
name: Avila, Renato Vieira
name: Alberton, Luiz
Publisher: name: Revista de Informação Contábil
Year: 2010
Subjects: subject: Normas, Reavaliação de Ativos Imobilizados, Auditoria
subject: contabilidade

description: Investiga-se o atendimento às normas na reavaliação de ativos imobilizados e nos pareceres emitidos por auditoria independente. A amostra foi extraída das empresas listadas na Bovespa. O estudo utilizou a análise de conteúdo, sendo que ela teve caráter descritivo, em que os dados pesquisados e sistematizados foram analisados na perspectiva qualitativa. Verificou-se nos demonstrativos contábeis se elas cumpriram as normas, depois se pesquisou os pareceres dos auditores independentes. Nessa busca, verificou-se se os auditores estão observando as normas estabelecidas pelos órgãos reguladores para a emissão dos pareceres. Constatou-se que das 231 empresas listadas, 118 reavaliaram seus ativos (51%). A norma da periodicidade determina que a reavaliação deve ser refeita, no mínimo, de 4 em 4 anos a partir do momento em que a empresa opta por realizar a primeira evidenciação da reavaliação. Tem-se que apenas uma empresa cumpriu todas as normas estudadas, logo, apenas esta empresa poderia ter recebido o parecer de auditoria sem ressalva.
description: Revista de Informação Contábil, v. 4, n. 1 (2010): RIC - Vol.4, n.1, Jan-Mar/2010
Millimeter imaging of HD 163296: probing the disk structure and kinematics
Creators: name: Isella, A.
name: Testi, L.
name: Natta, A.
name: Neri, R.
name: Wilner, D.
name: Qi, C.
Publisher: name: arXiv
Year: 2007
Subjects: subject: Astrophysics (astro-ph)
subject: FOS: Physical sciences

description: We present new multi-wavelength millimeter interferometric observations of the Herbig Ae star HD 163296 obtained with the IRAM/PBI, SMA and VLA arrays both in continuum and in the 12CO, 13CO and C18O emission lines. Gas and dust properties have been obtained comparing the observations with self-consistent disk models for the dust and CO emission. The circumstellar disk is resolved both in the continuum and in CO. We find strong evidence that the circumstellar material is in Keplerian rotation around a central star of 2.6 Msun. The disk inclination with respect to the line of sight is 46+-4 deg with a position angle of 128+-4 deg. The slope of the dust opacity measured between 0.87 and 7 mm (beta=1) confirms the presence of mm/cm-size grains in the disk midplane. The dust continuum emission is asymmetric and confined inside a radius of 200 AU while the CO emission extends up to 540 AU. The comparison between dust and CO temperature indicates that CO is present only in the disk interior. Finally, we obtain an increasing depletion of CO isotopomers from 12CO to 13CO and C18O. We argue that these results support the idea that the disk of HD 163296 is strongly evolved. In particular, we suggest that there is a strong depletion of dust relative to gas outside 200 AU; this may be due to the inward migration of large bodies that form in the outer disk or to clearing of a large gap in the dust distribution by a low mass companion.
description: Accepted for publication on A&A, 16 pages
Avaliação da Relação do Nível de Disclosure com o Custo da Dívida das Empresas Brasileiras Utilizando Análise de Correspondência
Creators: name: Sampaio Franco De Lima, Gerlando Augusto
name: Siqueira Lima, Iran
name: Coelho, Antonio Carlos Dias
name: Lopes Fávero, Luiz Paulo
Publisher: name: Revista de Informação Contábil
Year: 2010
Subjects: Evidenciação Contábil, Custo de Capital de Terceiros, Análise de Correspondência em Painel.

description: Este trabalho tem como objetivo investigar a relação entre o nível de disclosure voluntário e o custo de capital de terceiros. Espera-se que o aumento do disclosure resulte na diminuição da assimetria de informação, diminuindo o risco oferecido aos financiadores da empresa. Foi elaborado um nível de evidenciação das informações contábeis para se comparar com o custo de capital de terceiros pesquisado. Foram pesquisadas 23 companhias abertas no decorrer de 2000 a 2004, para o nível de disclosure, e de 2001 a 2005, para o custo de capital de terceiros. Foi utilizada a técnica multivariada de Análise de Correspondência (ANACOR) para se fazer uma análise exploratória das variáveis estudadas. O principal resultado empírico, além de outros, demonstrou que o nível de disclosure voluntário possui relação inversa com o custo de capital de terceiros, ou seja, quanto maior o nível de diclosure, menor o custo de capital de terceiros.
description: Revista de Informação Contábil, v. 4, n. 1 (2010): RIC - Vol.4, n.1, Jan-Mar/2010
Normative approaches for oral health: Standards, specifications and guidelines
Creators: name: Schmalz, Gottfried
name: Jakubovics, N.
name: Schwendicke, F.
Publisher: name: Universität Regensburg
Year: 2021
Subjects: subject: COVID-19, deep learning/machine learning, materials science, outcomes research, clinical practice guidelines, artificial intelligence
subject: 610 Medizin

description: Normative approaches have been developed with the aim of providing high-quality methods and strict criteria that, when applied correctly, lead to reliable results. Standards, specifications, and guidelines are needed to facilitate exchange of goods or information and secure comparability of data derived from different laboratories and sources. They are available along the whole flow from study development to test selection, study conduct, and reporting and are widely used for the evaluation of medical devices, market approval, and harmonization of terms and devices. Standards are developed by specific national and international organizations or by dedicated interest groups, mainly scientists in their respective fields. ISO (International Organization for Standardization) standards are developed following stringent regulations, and groups of experts formulate such standards. They should come from different areas (multistakeholder approach) to have as much and as broad input as possible and to avoid single-interest dominance. However, the presence of academia in such groups has been comparatively low. There is a clear need and responsibility of the oral health community to participate in the development of normative documents to provide methodological knowledge and experience, balance the interests of other stakeholders, and finally improve oral health. This will help to ensure that rapidly advancing fields of research, such as the oral health impacts of COVID-19 or the application of artificial intelligence in dentistry, benefit from standardization of approaches and reporting.
Quantum dynamics of a qubit coupled with structured bath
Creators: name: Huang, Peihao
name: Zheng, H.
Publisher: name: arXiv
Year: 2007
Subjects: subject: Disordered Systems and Neural Networks (cond-mat.dis-nn)
subject: Mesoscale and Nanoscale Physics (cond-mat.mes-hall)
subject: FOS: Physical sciences

description: The dynamics of an unbiased spin-boson model with Lorentzian spectral density is investigated theoretically in terms of the perturbation theory based on a unitary transformation. The non-equilibrium correlation function $P(t)$ and susceptibility $χ^{\prime\prime}(ω)$ are calculated for both the off-resonance case $Δ\lesssim 0.5Ω$ and the on-resonance case $Δ\sim Ω$. The approach is checked by the Shiba's relation and the sum rule. Besides, the coherent-incoherent transition point $α_c$ can be determined, which has not been demonstrated for the structured bath by previous authors up to our knowledge.
description: 25 pages, 11 figures
A RELEVÂNCIA DO RELATÓRIO DA ADMINISTRAÇÃO
Creators: name: Tibúrcio Silva, César Augusto
name: MARILIA GUALBERTO RODRIGUES, MARILIA
Publisher: name: Revista de Informação Contábil
Year: 2010
Subjects: subject: Relatório da Administração; avaliação de empresa; informação contábil
subject: Contabilidade

description: O Relatório da Administração (RA) é uma oportunidade para administração informar como está o desempenho de uma entidade em relação a suas estratégias. A informação é de interesse do usuário das demonstrações contábeis. Entretanto, alguns RA não são guia para este tipo relatório. Neste contexto, o artigo responde a seguinte questão de pesquisa: o RA é útil para analise do desempenho das empresas? Usando uma empresa específica, um grupo de estudantes a analisou usando com/sem a presença do RA. O resultado mostra que a presença da informação afeta a percepção dos respondentes.
description: Revista de Informação Contábil, v. 4, n. 1 (2010): RIC - Vol.4, n.1, Jan-Mar/2010
Cahiers de lexicologie. 1964-1, n° 4
Creators: name: (:Unap)
Publisher: name: Classiques Garnier
Year: 2012
Subjects: subject: Lexique
subject: Lexicographie
subject: Sémantique
subject: Traduction
subject: Linguistique historique

description: Les Cahiers de lexicologie, revue internationale de lexicologie et de lexicographie, s'intéressent au lexique dans ses relations avec les autres composantes de la langue (syntaxe, sémantique, morphologie, phonologie, discours…), tant du point de vue théorique que de leurs applications, notamment pour ce qui concerne le traitement informatique de la langue.
description: The Cahiers de lexicologie, international review of lexicology and lexicography, studies vocabulary in its relation to other aspects of language (syntax, semantics, morphology, phonology, speech...), both from a theoretical point of view and in practical applications, notably concerning computer treatment of language.
Additional file 7 of A novel signature to predict thyroid cancer prognosis and immune landscape using immune-related LncRNA pairs
Creators: name: Song, Bo
name: Tian, Lijun
name: Zhang, Fan
name: Lin, Zheyu
name: Gong, Boshen
name: Liu, Tingting
name: Teng, Weiping
Publisher: name: figshare
Year: 2022
Subjects: subject: Genetics
subject: FOS: Biological sciences
subject: Molecular Biology
subject: Immunology
subject: FOS: Clinical medicine
subject: Biological Sciences not elsewhere classified
subject: Mathematical Sciences not elsewhere classified

description: Additional file 7: Figure S5. The Specific Correlations between Tumor Infiltrating Immune Cells and the Signature.
Evolution of high-redshift quasar hosts and promotion of massive black hole seed formation
Creators: name: Li, Wenxiu
name: Inayoshi, Kohei
name: Qiu, Yu
Publisher: name: arXiv
Year: 2021
Subjects: subject: Astrophysics of Galaxies (astro-ph.GA)
subject: FOS: Physical sciences

description: High-redshift luminous quasars powered by accreting supermassive black holes (SMBHs) with mass $\gtrsim 10^9 M_\odot$ constrain their formation pathways. We investigate the formation of heavy seeds of SMBHs through gas collapse in the quasar host progenitors, using merger trees to trace the halo growth in highly-biased, overdense regions of the universe. The progenitor halos are likely irradiated by intense H$_2$-photodissociating radiation from nearby star-forming galaxies and heat the interior gas by successive mergers. The kinetic energy of the gas originating from mergers as well as baryonic streaming motion prevents gas collapse and delays prior star formation. With a streaming velocity higher than the root-mean-square value, gas clouds in nearly all $10^4$ realizations of merger trees enter the atomic-cooling stage and begin to collapse isothermally with $T \simeq 8000 K$ via Ly$α$ cooling. The fraction of trees which host isothermal gas collapse is $14\%$ and increases with streaming velocity, while the rest form H$_2$-cooled cores after short isothermal phases. If the collapsing gas is enriched to $Z_{crit}\sim 2\times 10^{-3} Z_\odot$, requiring efficient metal mixing, this fraction could be reduced by additional cooling via metal fine-structure lines. In the massive collapsing gas, the accretion rate onto a newly-born protostar ranges between $3 \times 10^{-3}-5 M_\odot yr^{-1}$, among which a large fraction exceeds the critical rate suppressing stellar radiative feedback. As a result, we expect a distribution of stellar mass (presumably BH mass) ranging from several hundred to above $10^5 M_\odot$, potentially forming massive BH binary mergers and yielding gravitational wave events.
description: 22 pages, 9 figures; accepted by ApJ
Cahiers de lexicologie. 1971-1, n° 18
Creators: name: (:Unap)
Publisher: name: Classiques Garnier
Year: 2012
Subjects: subject: Lexique
subject: Lexicographie
subject: Sémantique
subject: Traduction
subject: Linguistique historique

description: Les Cahiers de lexicologie, revue internationale de lexicologie et de lexicographie, s'intéressent au lexique dans ses relations avec les autres composantes de la langue (syntaxe, sémantique, morphologie, phonologie, discours…), tant du point de vue théorique que de leurs applications, notamment pour ce qui concerne le traitement informatique de la langue.
description: The Cahiers de lexicologie, international review of lexicology and lexicography, studies vocabulary in its relation to other aspects of language (syntax, semantics, morphology, phonology, speech...), both from a theoretical point of view and in practical applications, notably concerning computer treatment of language.
Spectropolarimetric observations of the Ca II 8498 A and 8542 A lines in the quiet Sun
Creators: name: Pietarila, A.
name: Socas-Navarro, H.
name: Bogdan, T.
Publisher: name: arXiv
Year: 2007
Subjects: subject: Astrophysics (astro-ph)
subject: FOS: Physical sciences

description: The Ca II infrared triplet is one of the few magnetically sensitive chromospheric lines available for ground-based observations. We present spectropolarimetric observations of the 8498 A and 8542 A lines in a quiet Sun region near a decaying active region and compare the results with a simulation of the lines in a high plasma-beta regime. Cluster analysis of Stokes V profile pairs shows that the two lines, despite arguably being formed fairly close, often do not have similar shapes. In the network, the local magnetic topology is more important in determining the shapes of the Stokes V profiles than the phase of the wave, contrary to what our simulations show. We also find that Stokes V asymmetries are very common in the network, and the histograms of the observed amplitude and area asymmetries differ significantly from the simulation. Both the network and internetwork show oscillatory behavior in the Ca II lines. It is stronger in the network, where shocking waves, similar to those in the high-beta simulation, are seen and large self-reversals in the intensity profiles are common.
description: 23 pages, 17 figures, accepted to ApJ some figures are low-res, for high-res email annap@ucar.edu
Cahiers de lexicologie. 1972-1, n° 20
Creators: name: (:Unap)
Publisher: name: Classiques Garnier
Year: 2012
Subjects: subject: Lexique
subject: Lexicographie
subject: Sémantique
subject: Traduction
subject: Linguistique historique

description: Les Cahiers de lexicologie, revue internationale de lexicologie et de lexicographie, s'intéressent au lexique dans ses relations avec les autres composantes de la langue (syntaxe, sémantique, morphologie, phonologie, discours…), tant du point de vue théorique que de leurs applications, notamment pour ce qui concerne le traitement informatique de la langue.
description: The Cahiers de lexicologie, international review of lexicology and lexicography, studies vocabulary in its relation to other aspects of language (syntax, semantics, morphology, phonology, speech...), both from a theoretical point of view and in practical applications, notably concerning computer treatment of language.
Supplementary document for Study on the influence of material properties in femtosecond laser ablation of 6H-SiC in water and SERS-based applications - 7113230.pdf
Creators: name: Kumar, Kanaka Ravi
name: Rathod, Jagannath
name: Moram, Bharathi
name: R, Sai Prasad Goud
name: Mahajan, Sandeep
name: Sharma, Akshdeep
name: Soma, Venugopal Rao
name: S.V.S., Nageswara Rao
Publisher: name: Optica Publishing Group
Year: 2024
Subjects: Uncategorized

description: Supplemental document
Comments on Bona-Masso type slicing conditions in long-term black hole evolutions
Creators: name: Garfinkle, David
name: Gundlach, Carsten
name: Hilditch, David
Publisher: name: arXiv
Year: 2007
Subjects: subject: General Relativity and Quantum Cosmology (gr-qc)
subject: FOS: Physical sciences

description: We review in generality why time-independent endstates can be reached in black hole and collapse simulations, with and without excision. We characterise the Killing states of the Bona-Masso slicing condition with time derivative along the normals to the slice ("BMn") as solutions of a mixed elliptic/hyperbolic differential equation on the slice. We show numerically that these steady states can be reached as end states from typical initial data with excision but can be reached with the puncture method only if the puncture is not numerically well resolved. During the evolution, BMn slicings often form gauge shocks. It may be that these are not seen in current 3D simulations only through lack of resolution, although we expect that they can be avoided with some care. Finally we point out that excision with BMn as currently implemented is ill-posed and therefore not expected to converge; this can be cured. In technical appendixes, we derive the equations of pure gauge systems on a fixed spacetime, and bring the BSSN/NOR equations into 3-dimensional tensor form suitable for multiple coordinate patches or spherical polar coordinates.
description: 14 pages, LaTex, psfrag
Assuntos de Auditoria Publicados nos Periódicos Nacionais e Internacionais de Contabilidade Listados no Qualis CAPES
Creators: name: Cunha, Paulo Roberto Da
name: Correa, Débora Christiane
name: Beuren, Ilse Maria
Publisher: name: Revista de Informação Contábil
Year: 2010
Subjects: Assuntos de auditoria. Periódicos. Contabilidade. Qualis CAPES.

description: O estudo objetiva identificar os assuntos pesquisados na área de auditoria publicados nos periódicos nacionais e internacionais de contabilidade listados no Qualis CAPES. Pesquisa descritiva, com abordagem quantitativa, foi efetuada por meio de análise documental, em que se verificou quais são os assuntos abordados nos artigos de auditoria publicados em periódicos nacionais de contabilidade, no período de 2005 a 2008, e internacionais, no período de 2005 a 2007. A coleta dos artigos nacionais e internacionais deu-se em setembro de 2008 nos sítios dos periódicos selecionados. Buscaram-se no Qualis CAPES os títulos de periódicos nacionais com as palavras “cont” para contabilidade e “finan” para finanças, totalizando 16 artigos que possuem no seu título ou palavras-chave a palavra auditoria. Para os periódicos internacionais, indexados ao SCOPUS ou ISI, foram considerados os artigos que contêm no seu título ou palavras-chave a palavra “auditing”, totalizando 48 artigos. Os resultados da pesquisa mostram que os assuntos mais pesquisados na área de auditoria são: amostragem na auditoria, auditores internos, auditoria interna, controle interno, gestão de conhecimentos dos auditores, normas de auditoria, profissão de auditoria, testes de observância e testes substantivos. Conclui-se que os assuntos de auditoria publicados em periódicos no Brasil e do Exterior são distintos.
description: Revista de Informação Contábil, v. 4, n. 1 (2010): RIC - Vol.4, n.1, Jan-Mar/2010
Number of moduli of irreducible families of plane curves with nodes and cusps
Creators: name: Galati, Concettina
Publisher: name: arXiv
Year: 2007
Subjects: subject: Algebraic Geometry (math.AG)
subject: FOS: Mathematics
subject: 14H15; 14H10; 14B05

description: Consider the family S of irreducible plane curves of degree n with d nodes and k cusps as singularities. Let W be an irreducible component of S. We consider the natural rational map from W to the moduli space of curves of genus g=(n-1)(n-2)/2-d-k. We define the "number of moduli of W" as the dimension of the image of W with respect to this map. If W has the expected dimension equal to 3n+g-1-k, then the number of moduli of W is at most equal to the min(3g-3, 3g-3+ρ-k), dove ρis the Brill-Neother number of the linear series of degree n and dimension 2 on a smooth curve of genus g. We say that W has the expected number of moduli if the equality holds. In this paper we construct examples of families of irreducible plane curves with nodes and cusps as singularities having expected number of moduli and with non-positive Brill-Noether number.
description: 22 pages
Beltrami operators, non--symmetric elliptic equations and quantitative Jacobian bounds
Creators: name: Alessandrini, Giovanni
name: Nesi, Vincenzo
Publisher: name: arXiv
Year: 2007
Subjects: subject: Analysis of PDEs (math.AP)
subject: FOS: Mathematics

description: In recent studies on the G-convergence of Beltrami operators, a number of issues arouse concerning injectivity properties of families of quasiconformal mappings. Bojarski, D'Onofrio, Iwaniec and Sbordone formulated a conjecture based on the existence of a so-called primary pair. Very recently, Bojarski proved the existence of one such pair. We provide a general, constructive, procedure for obtaining a new rich class of such primary pairs. This proof is obtained as a slight adaptation of previous work by the authors concerning the nonvanishing of the Jacobian of pairs of solutions of elliptic equations in divergence form in the plane. It is proven here that the results previously obtained when the coefficient matrix is symmetric also extend to the non-symmetric case. We also prove a much stronger result giving a quantitative bound for the Jacobian determinant of the so-called \emph{periodic} $σ$-harmonic sense preserving homeomorphisms of $\mathbb C$ onto itself.
description: 27 pages
QUANDO O CONSELHO DE ADMINISTRAÇÃO E A AUDITORIA EVITAM O GERENCIAMENTO DE RESULTADOS? EVIDÊNCIAS EMPÍRICAS PARA EMPRESAS BRASILEIRAS
Creators: name: Martinez, Antonio Lopo
Publisher: name: Revista de Informação Contábil
Year: 2010
Subjects: subject: Conselho de Administração, Auditoria Independente, Gerenciamento de Resultados, Governança Corporativa
subject: contabilidade

description: Face aos escândalos contábeis ocorridos no mercado internacional houve uma crescente valorização das práticas de governança corporativa. Entre estas, destacam-se o fortalecimento do papel do Conselho de Administração e a reformulação dos serviços de Auditoria Independente. Este artigo investiga como as características do Conselho de Administração e dos Auditores Independentes estão correlacionadas com a propensão para a prática de gerenciamento de resultados no Brasil. Deseja-se testar se as boas práticas de governança corporativa minimizam earnings management. Para referência de boas práticas de governança corporativa observaram-se as sugestões constantes nas Cartilhas da CVM e do IBGC. Como proxy empírica para gerenciamento de resultados estimaram-se as acumulações discricionárias (discretionary accruals). A pesquisa teve como fonte de dados o sistema Economática e o Relatório sobre Conselhos de Administração da Spencer Stuart. Os resultados indicaram que a tolerância para earnings management pode ser explicada pelo perfil do Conselho de Administração. Adicionalmente, os testes indicaram uma maior permissividade das empresas de auditoria nacionais a prática de earnings management, do que seus pares de origem internacional.
description: Revista de Informação Contábil, v. 4, n. 1 (2010): RIC - Vol.4, n.1, Jan-Mar/2010
Cahiers de lexicologie. 1981-2, n° 39
Creators: name: (:Unap)
Publisher: name: Classiques Garnier
Year: 2012
Subjects: subject: Lexique
subject: Lexicographie
subject: Sémantique
subject: Traduction
subject: Linguistique historique

description: Les Cahiers de lexicologie, revue internationale de lexicologie et de lexicographie, s'intéressent au lexique dans ses relations avec les autres composantes de la langue (syntaxe, sémantique, morphologie, phonologie, discours…), tant du point de vue théorique que de leurs applications, notamment pour ce qui concerne le traitement informatique de la langue.
description: The Cahiers de lexicologie, international review of lexicology and lexicography, studies vocabulary in its relation to other aspects of language (syntax, semantics, morphology, phonology, speech...), both from a theoretical point of view and in practical applications, notably concerning computer treatment of language.
VX Hya time keeping. Stroboscopic analysis
Creators: name: Bonnardeau, Michel
Publisher: name: arXiv
Year: 2021
Subjects: subject: Solar and Stellar Astrophysics (astro-ph.SR)
subject: FOS: Physical sciences

description: Photometric observations of the double-mode pulsator VX Hya are presented. They are analyzed with a stroboscopic method, completed by Fourier analysis.
description: 13 pages, 8 figures
UMA VISÃO ATUAL DO PROCESSO DE CONTROLE E GERENCIAMENTO DE RISCOS OPERACIONAIS NOS MAIORES BANCOS BRASILEIROS
Creators: name: Fernandes, Francisco Carlos
name: Kroenke, Adriana
name: Söethe, Ari
Publisher: name: Revista de Informação Contábil
Year: 2010
Subjects: subject: Riscos Operacionais. Gestão de Riscos. Instituições Financeiras.
subject: 658

description: As instituições financeiras estão expostas a riscos operacionais que se caracterizam pelas falhas de sistema, erros humanos, fraudes, deficiências em processos ou até pela inexistência ou inadequação dos controles internos. O objetivo deste artigo é verificar como estão os processos de gerenciamento de riscos operacionais nos dez maiores bancos brasileiros por ativo total. Para tanto, analisou-se os relatórios disponibilizados nos sítios de cada uma das instituições selecionadas. Quanto aos objetivos, esta pesquisa caracteriza-se como descritiva. Quanto aos procedimentos, caracteriza-se como documental e, quanto à abordagem, caracteriza-se como qualitativa. Os resultados deste estudo mostram as diferenças existentes nas instituições bancárias analisadas relacionadas à estrutura de gerenciamento dos riscos operacionais, política de gerenciamento, publicação de relatórios de divulgação referentes à gestão de riscos operacionais e investimentos no treinamento contínuo de seus funcionários. Conclui-se com esta pesquisa que o Banco do Brasil, o Banco Real, o Itaú e o Santander são as instituições financeiras mais adiantadas no processo de gerenciamento de riscos operacionais em conformidade com o Novo Acordo de Capitais da Basiléia. Destaca-se o Banco Santander, que atendeu a todos os itens de gerenciamento dos riscos operacionais analisados, sendo também classificado como o primeiro no ranking desenvolvido nesta pesquisa.
description: Revista de Informação Contábil, v. 4, n. 2 (2010): RIC - Vol.4, N.2, Abr-Jun/2010
O FUTURO BACHAREL EM CIÊNCIAS CONTÁBEIS DE SANTA CATARINA POSSUI CONHECIMENTOS SOBRE ATIVOS INTANGÍVEIS COM BASE NA LEI N. 11.638/2007?
Creators: name: Reina, Donizete
name: Ensslin, Sandra Rolim
name: Ritta, Cleyton Oliveira
name: Schmitt, Camila
Publisher: name: Revista de Informação Contábil
Year: 2010
Subjects: Ativo Intangível; Lei n. 11.638/2007; Acadêmicos do Curso de Ciências Contábeis;

description: Este artigo tem como objetivo avaliar o grau de conhecimento dos alunos de Ciências Contábeis de Santa Catarina sobre o tema Ativo Intangível com base na Lei n. 11.638/07. Esta pesquisa caracteriza-se como exploratória, tendo sua abordagem qualitativa dos dados e sua fonte de natureza primária. Dentre os resultados, constatou-se que: (i) a maioria conhece a atual composição do grupo Ativo Permanente; (ii) um desconhecimento de quais normas internacionais tratam sobre o tema; (iii) um desconhecimento da Lei n. 11.638/2007 no que diz respeito ao conceito dos AIs e das contas que o compõem; (iv) grande parte dos alunos não está atualizado sobre a composição do custo do Intangível; (v) a maioria dos alunos registra o ágio pago por expectativa de rentabilidade futura de forma correta (no Ativo Intangível); e (vi) a grande maioria dos alunos considera que o conhecimento sobre os AIs é importante em sua formação de contador.
description: Revista de Informação Contábil, v. 4, n. 2 (2010): RIC - Vol.4, N.2, Abr-Jun/2010
Additional file 2 of A novel signature to predict thyroid cancer prognosis and immune landscape using immune-related LncRNA pairs
Creators: name: Song, Bo
name: Tian, Lijun
name: Zhang, Fan
name: Lin, Zheyu
name: Gong, Boshen
name: Liu, Tingting
name: Teng, Weiping
Publisher: name: figshare
Year: 2022
Subjects: subject: Genetics
subject: FOS: Biological sciences
subject: Molecular Biology
subject: Immunology
subject: FOS: Clinical medicine
subject: Biological Sciences not elsewhere classified
subject: Mathematical Sciences not elsewhere classified

description: Additional file 2: Table S2. Premier Sequences for qRT‒PCR Analysis.
Search for Heavy Neutral MSSM Higgs Bosons with CMS: Reach and Higgs-Mass Precision
Creators: name: Gennai, S.
name: Heinemeyer, S.
name: Kalinowski, A.
name: Kinnunen, R.
name: Lethi, S.
name: Nikitenko, A.
name: Weiglein, G.
Publisher: name: arXiv
Year: 2007
Subjects: subject: High Energy Physics - Phenomenology (hep-ph)
subject: FOS: Physical sciences

description: The search for MSSM Higgs bosons will be an important goal at the LHC. We analyze the search reach of the CMS experiment for the heavy neutral MSSM Higgs bosons with an integrated luminosity of 30 or 60 fb^-1. This is done by combining the latest results for the CMS experimental sensitivities based on full simulation studies with state-of-the-art theoretical predictions of MSSM Higgs-boson properties. The results are interpreted in MSSM benchmark scenarios in terms of the parameters tan_beta and the Higgs-boson mass scale, M_A. We study the dependence of the 5 sigma discovery contours in the M_A-tan_beta plane on variations of the other supersymmetric parameters. The largest effects arise from a change in the higgsino mass parameter mu, which enters both via higher-order radiative corrections and via the kinematics of Higgs decays into supersymmetric particles. While the variation of $μ$ can shift the prospective discovery reach (and correspondingly the ``LHC wedge'' region) by about Delta tan_beta = 10, we find that the discovery reach is rather stable with respect to the impact of other supersymmetric parameters. Within the discovery region we analyze the accuracy with which the masses of the heavy neutral Higgs bosons can be determined. We find that an accuracy of 1-4% should be achievable, which could make it possible in favourable regions of the MSSM parameter space to experimentally resolve the signals of the two heavy MSSM Higgs bosons at the LHC.
description: 24 pages, 8 figures
A INFLUÊNCIA DE FATORES CONTINGENCIAIS NOS NÍVEIS DE SOFISTICAÇÃO DE IMPLANTAÇÕES DO BALANCED SCORECARD: ESTUDO DE CASOS
Creators: name: Goncalves, Rosana Carmen Meiroz Grillo
name: Silva, Lucileni Pereira
Publisher: name: Revista de Informação Contábil
Year: 2010
Subjects: balanced scorecard, teoria da contingência

description: A implantação de ferramentas de gestão, como o Balanced scorecard (BSC), implica mudanças no controle gerencial em diversos aspectos, já que enfatiza a comunicação de estratégias e uma nova metodologia para o controle de desempenho. O objetivo deste artigo foi o entendimento de como determinados fatores contingenciais influenciam tais mudanças e contribuem para a efetividade do BSC implantado. Foi constatado que, de modo geral, conforme cresce o nível de pressão competitiva e o tamanho da empresa, mais sofisticado é o BSC. Em todas as empresas, estiveram presentes a determinação e o engajamento para mudança. Foram identificados dois principais fatores que diferenciam as empresas e possibilitam relevantes comparações quanto ao tipo de BSC: os objetivos específicos para mudança e as demandas dos grupos controladores. Os resultados também possibilitaram a expansão do modelo usado para a classificação de diferentes níveis de sofisticação dos BSC.
description: Revista de Informação Contábil, v. 4, n. 2 (2010): RIC - Vol.4, N.2, Abr-Jun/2010
Cahiers de lexicologie. 1982-2, n° 41
Creators: name: (:Unap)
Publisher: name: Classiques Garnier
Year: 2012
Subjects: subject: Lexique
subject: Lexicographie
subject: Sémantique
subject: Traduction
subject: Linguistique historique

description: Les Cahiers de lexicologie, revue internationale de lexicologie et de lexicographie, s'intéressent au lexique dans ses relations avec les autres composantes de la langue (syntaxe, sémantique, morphologie, phonologie, discours…), tant du point de vue théorique que de leurs applications, notamment pour ce qui concerne le traitement informatique de la langue.
description: The Cahiers de lexicologie, international review of lexicology and lexicography, studies vocabulary in its relation to other aspects of language (syntax, semantics, morphology, phonology, speech...), both from a theoretical point of view and in practical applications, notably concerning computer treatment of language.
Universality, Lee-Yang singularities and series expansions
Creators: name: Basar, Gokce
Publisher: name: arXiv
Year: 2021
Subjects: subject: High Energy Physics - Theory (hep-th)
subject: Statistical Mechanics (cond-mat.stat-mech)
subject: FOS: Physical sciences

description: We introduce a new way of reconstructing the equation of state of a thermodynamic system near a second order critical point from a finite set of Taylor coefficients computed away from the critical point. We focus on the Ising universality class (${\mathbb Z}_2$ symmetry) and show that in the crossover region of the phase diagram it is possible to efficiently extract the location of the nearest thermodynamic singularity, the Lee-Yang edge singularity, from which one can (i) determine the location of the critical point, (ii) constrain the non-universal parameters that maps the equation of state to that of the Ising model in the scaling regime, and (iii) numerically evaluate the equation of state in the vicinity of the critical point. This is done by using a combination of Padé resummation and conformal maps. We explicitly demonstrate these ideas in the celebrated Gross-Neveu model.
description: 7 pages, 4 figures
Engineering the electronic, magnetic and gap-related properties of the quinternary half-metallic Heusler alloys
Creators: name: Ozdogan, K.
name: Sasioglu, E.
name: Galanakis, I.
Publisher: name: arXiv
Year: 2007
Subjects: subject: Materials Science (cond-mat.mtrl-sci)
subject: FOS: Physical sciences

description: We review the electronic and magnetic properties of the quinternary full Heusler alloys of the type Co$_2$[Cr$_{1-x}$Mn$_x$][Al$_{1-y}$Si$_y$] employing three different approaches : (i) the coherent potential approximation (CPA), (ii) the virtual crystal approximation (VCA), and (iii) supercell calculations (SC). All three methods give similar results and the local environment manifested itself only for small details of the density of states. All alloys under study are shown to be half-metals and their total spin moments follow the so-called Slater-Pauling behavior of the ideal half-metallic systems. We especially concentrate on the properties related to the minority-spin band-gap. We present the possibility to engineer the properties of these alloys by changing the relative concentrations of the low-valent transition metal and $sp$ atoms in a continuous way. Our results show that for realistic applications, ideal are the compounds rich in Si and Cr since they combine large energy gaps (around 0.6 eV), robust half-metallicity with respect to defects (the Fermi level is located near the middle of the gap) and high values of the majority-spin density of states around the Fermi level which are needed for large values of the perfectly spin-polarized current in spintronic devices like spin-valves or magnetic tunnel junctions.
description: 17 pages, 10 figures
Cahiers de lexicologie. 1984-2, n° 45
Creators: name: (:Unap)
Publisher: name: Classiques Garnier
Year: 2012
Subjects: subject: Lexique
subject: Lexicographie
subject: Sémantique
subject: Traduction
subject: Linguistique historique

description: Les Cahiers de lexicologie, revue internationale de lexicologie et de lexicographie, s'intéressent au lexique dans ses relations avec les autres composantes de la langue (syntaxe, sémantique, morphologie, phonologie, discours…), tant du point de vue théorique que de leurs applications, notamment pour ce qui concerne le traitement informatique de la langue.
description: The Cahiers de lexicologie, international review of lexicology and lexicography, studies vocabulary in its relation to other aspects of language (syntax, semantics, morphology, phonology, speech...), both from a theoretical point of view and in practical applications, notably concerning computer treatment of language.
PARTICIPAÇÃO DOS INSTRUMENTOS FINANCEIROS DERIVATIVOS NO BALANÇO PATRIMONIAL DE COMPANHIAS BRASILEIRAS
Creators: name: Klann, Roberto Carlos
name: Cunha, Paulo Roberto Da
name: Toledo Filho, Jorge Ribeiro De
Publisher: name: Revista de Informação Contábil
Year: 2010
Subjects: Derivativos; Demonstrações contábeis; Companhias brasileiras

description: Trata o presente artigo de um estudo sobre a participação dos instrumentos financeiros derivativos nos ativos e passivos totais das empresas, diante do processo de convergência das normas contábeis brasileiras aos padrões internacionais do IASB. O artigo objetiva analisar a participação dos derivativos no balanço patrimonial de empresas brasileiras, antes e após a entrada em vigor da Lei 11.638/07. O método de pesquisa pode ser caracterizado como pesquisa exploratória, com análise documental e abordagem quantitativa. Os resultados apontam para um acréscimo considerável dos derivativos nos ativos e passivos das empresas analisadas, sendo superior no ativo em relação ao passivo. Conclui-se que, pela análise realizada, que não se pode afirmar se essas variações são integralmente oriundas das modificações previstas na Lei 11.638/07 e no Pronunciamento CPC 14, ou se parte delas decorrem de transações normais das companhias, com aumentos ou diminuições nos contratos. Provavelmente, devem ser originadas de ambos os casos.
description: Revista de Informação Contábil, v. 4, n. 2 (2010): RIC - Vol.4, N.2, Abr-Jun/2010
Analytical results for a minimalist thermal diode
Creators: name: Defaveri, Lucianno
name: Anteneodo, Celia
Publisher: name: arXiv
Year: 2021
Subjects: subject: Statistical Mechanics (cond-mat.stat-mech)
subject: FOS: Physical sciences

description: We consider a system consisting of two interacting classical particles, each one subject to an on-site potential and to a Langevin thermal bath. We analytically calculate the heat current that can be established through the system when the bath temperatures are different, for weak nonlinear forces. We explore the conditions under which the diode effect emerges when inverting the temperature difference. Despite the simplicity of this two-particle diode, an intricate dependence on the system parameters is put in evidence. Moreover, behaviors reported for long chains of particles can be extracted, for instance, the dependence of the flux with the interfacial stiffness and type of forces present, as well as the dependencies on the temperature required for rectification. These analytical results can be a tool to foresee the distinct role that diverse types of nonlinearity and asymmetry play in thermal conduction and rectification.
description: 12 pages, 5 figures