cometadata/datacite-rtg-text-other-reclassification-records huggingface dataset:
Shifts of distance in five plays by Edward Bond
Creators: name: Connell, Penelope Lee
Publisher: name: University of British Columbia
Year: 2010

description: Notorious for their "aggro" effects, Bond's plays have shocked and mystified critics and audiences throughout his career. Bond's politics contributes to the sensationalism of his work, in that his insistence on moral education seems at odds with conventional moral codes. But study of his plays suggests that style shifts, fragmentation of dramatic structure and an unusual attitude to character create real difficulties for the spectator. How to accept the "reality" of the action, how to "read" ambiguous action - such considerations force continual shifts in distance between audience and play. I explore how Bond works for these shifts, to what extent he succeeds in achieving them, and what his success means for his theatre and politics. The concept of distance is itself problematical. Chaim describes it as having three aspects: it is willed by the spectator; being fiction, it permits an emotional response; and it allows for a suspension of judgement by the standards of reality. Bond aims to "dramatize analysis" rather than plot or character. Insofar as he explores the relationship between stage and audience, Bond's work contributes to that of other modem artists and theoreticians, including Brecht and Sartre. Bond refines epic form, believing that social and political change do not grow from individual action but can best be understood when processes - of revolution, of awareness -are arrested and evaluated. Standard notions of character are not useful to him. He employs a variety of distancing devices (such as ekphrasis, direct address of the audience, songs and extreme violence) to evoke emotional responses, suspends or truncates the action, bringing the audience's intellect to bear on what it feels. Increasingly, the distancing effects create a "frame" inhabited principally by politically aware characters who analyse the action. In later plays, the theatre itself becomes a paradigm for the restrictiveness of social conventions, with Bond showing that the perceived need to follow (dramatic) conventions destroys human integrity, even life. The continual violation of theatrical conventions disrupts stage-audience distance, but asserts the theatre's power to effect social change, revitalizing the theatre itself.
Frequency modulation Fourier transform spectroscopy
Creators: name: Mandon, Julien
name: Guelachvili, Guy
name: Picqué, Nathalie
Publisher: name: arXiv
Year: 2007
Subjects: subject: Optics (physics.optics)
subject: FOS: Physical sciences

description: A new method, FM-FTS, combining Frequency Modulation heterodyne laser spectroscopy and Fourier Transform Spectroscopy is presented. It provides simultaneous sensitive measurement of absorption and dispersion profiles with broadband spectral coverage capabilities. Experimental demonstration is made on the overtone spectrum of C2H2 in the 1.5 $μ$m region.
description: Optics Letters in press, in press (2007) in press
Universe Without Singularities. A Group Approach to De Sitter Cosmology
Creators: name: Licata, Ignazio
Publisher: name: arXiv
Year: 2007
Subjects: subject: General Physics (physics.gen-ph)
subject: FOS: Physical sciences

description: In the last years the traditional scenario of Big Bang has been deeply modified by the study of the quantum features of the Universe evolution, proposing again the problem of using local physical laws on cosmic scale, with particular regard to the cosmological constant role. The group extention method shows that the De Sitter group univocally generalizes the Poincare group, formally justifies the cosmological constant use and suggests a new interpretation for Hartle-Hawking boundary conditions in Quantum Cosmology.
description: 13 pages
Mitigating depolarizing noise on quantum computers with noise-estimation circuits
Creators: name: Urbanek, Miroslav
name: Nachman, Benjamin
name: Pascuzzi, Vincent R.
name: He, Andre
name: Bauer, Christian W.
name: de Jong, Wibe A.
Publisher: name: arXiv
Year: 2021
Subjects: subject: Quantum Physics (quant-ph)
subject: FOS: Physical sciences

description: A significant problem for current quantum computers is noise. While there are many distinct noise channels, the depolarizing noise model often appropriately describes average noise for large circuits involving many qubits and gates. We present a method to mitigate the depolarizing noise by first estimating its rate with a noise-estimation circuit and then correcting the output of the target circuit using the estimated rate. The method is experimentally validated on the simulation of the Heisenberg model. We find that our approach in combination with readout-error correction, randomized compiling, and zero-noise extrapolation produces results close to exact results even for circuits containing hundreds of CNOT gates.
RESENHA CRÍTICA DA OBRA "A UNIVERSIDADE PÚBLICA SOB NOVA PERSPECTIVA – DE MARILENA CHAUI"
Creators: name: Marileide Carvalho de Souza; Neila Barbosa Osório; Glauce Gonçalves da Silva Gomes; Eduardo Aoki Ribeiro Sera; Anice de Souza Moura; Giselle Carmo Maia; Lêda Santana de Oliveira Noleto; Bianca Jenifer de Sá da Silva; Mylena Pereira de Brito; Rhana Laiane Pimentel de Oliveira
Publisher: name: Zenodo
Year: 2024

description: A renomada filósofa brasileira, apresenta no texto "A Universidade Pública sob Nova Perspectiva" uma reflexão crítica e profunda sobre os rumos da universidade pública, destacando seu papel essencial na formação de uma sociedade democrática, desvendando as transformações que essa instituição sofreu ao longo dos anos, especialmente no contexto das reformas do Estado.
American Trade Union Leaders: A Historical Perspective
Creators: name: Dubofsky, Mehyn
Publisher: name: Moving the Social
Year: 2014

description: This is the contribution "American Trade Union Leaders: A Historical Perspective" of MTS 9 (1990).
description: Moving the Social, Vol 9 (1990): "Gründerväter - Bürokraten - Akademiker". Zur Rekrutierung des gewerkschaftlichen Führungspersonals
การพัฒนาบุคลากรด้านการจัดการเรียนรู้แบบโครงงานประเภทสิ่งประดิษฐ์โรงเรียนพยัคฆภูมิวิทยาคาร อำเภอพยัคฆภูมิพิสัย จังหวัดมหาสารคาม
Creators: name: ธนัฐ  จันทเขต
Publisher: name: มหาวิทยาลัยมหาสารคาม
Year: 2556
Subjects: การจัดการเรียนรู้แบบโครงงานประเภทสิ่งประดิษฐ์

description: 5, 32, วารสารมนุษยศาสตร์และสังคมศาสตร์  มหาวิทยาลัยมหาสารคาม
ผลของอุณหภูมิต่อปริมาณผลได้และสมบัติของไบโอออยล์จากกระบวนการไพโรไลซีสแบบเร็วโดยใช้กากสบู่ดำในเตาปฏิกรณ์แบบตกอิสระ
Creators: name: ศรายุทธ ซาเสน
Publisher: name: มหาวิทยาลัยมหาสารคาม
Year: 2556
Subjects: ไพโรไลซิสแบบเร็ว, กากเมล็ดสบู่ดำ, เครื่องปฏิกรณ์แบบตกอิสระ

description: 4, 32, วารสารวิทยาศาสตร์และเทคโนโลยี มหาวิทยาลัยมหาสารคาม
title: Cahiers Tristan L'Hermite. 2014, XXXVI
title: Actes de la journée d'études du 22 mars 2014 : Tristan et la culture aristocratique
titleType: Subtitle
Creators: name: (:Unap)
Publisher: name: Classiques Garnier
Year: 2014
Subjects: subject: Poésie
subject: Roman
subject: Siècle de Louis XIII
subject: Siècle de Louis XIV
subject: Pastorale

description: Contributeurs : Emmanuel Bury, Jean-Marie Constant, Jean Garapon, Constance Griffejoen-Cavatorta, Thomas Leconte, Carine Luccioni-Sauvage, Joan Pieragnoli et Sophie Tonolo.
Tensor renormalization group approach to (1+1)-dimensional Hubbard model
Creators: name: Akiyama, Shinichiro
name: Kuramashi, Yoshinobu
Publisher: name: arXiv
Year: 2021
Subjects: subject: High Energy Physics - Lattice (hep-lat)
subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: FOS: Physical sciences

description: We investigate the metal-insulator transition of the (1+1)-dimensional Hubbard model in the path-integral formalism with the tensor renormalization group method. The critical chemical potential $μ_{\rm c}$ and the critical exponent $ν$ are determined from the $μ$ dependence of the electron density in the thermodynamic limit. Our results for $μ_{\rm c}$ and $ν$ show consistency with an exact solution based on the Bethe ansatz. Our encouraging results indicate the applicability of the tensor renormalization group method to the analysis of higher-dimensional Hubbard models.
description: 15 pages, 7 figures
Cahiers de lexicologie. 1964-2, n° 5
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.
Cahiers de lexicologie. 1968-2, n° 13
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.
Channel characterization and forward error correction coding for data communications on intrabuilding electric power lines
Creators: name: Chan, Morgan Hing-Lap
Publisher: name: University of British Columbia
Year: 2010

description: The use of intrabuilding electric power lines for data communications and local area networking is of growing interest. In this thesis, an original work to study the very important signal propagation and noise characteristics of the complex and hostile power line networks has been completed. Various impairments such as high and varying signal attenuation levels, periodic signal fading and impulse noise were identified. Estimates of the amplitude, pulse width and interarrival distributions of impulse noise were obtained. Communication signal attenuation of power line networks was explored. The effects of electrical loading on these communication channel factors were examined. Implications of the results for intrabuilding communications are addressed. To combat power line impulse noise, channel fading, attenuation and other impairments, forward error correction (FEC) coding and bit interleaving is proposed and shown to be very effective, and is an essential component for reliable communication over power lines. The performance of interleaved hard and soft decision decoding of repetition codes with or without erasure has been analysed, using a simple first order power line noise model. Various random and burst error correcting block codes have been evaluated, using actual recorded bit error patterns encountered on power line data channels. Based on studies of the channel and error correction coding, an actual low cost FEC coded communication system for use on intrabuilding power lines was successfully designed, implemented and tested. Real time performance results of coded and uncoded data transmissions on typical power lines were experimentally determined. Convolutional codes as well as repetition coding and bit interleaving are used to overcome burst errors and other impairments encountered on power line channels. The emphasis is on high speed transmission at bit transmission rates up to 57.6 kbits/s. Typical practical coding gains from 10 to 20 dB were achieved at bit error rate of 10⁻⁴ on various noisy links. It is successfully demonstrated that with appropriate and inexpensive FEC coding, reliable high speed data transmission over power lines is feasible, even at very small interleaving delay.
Cahiers de lexicologie. 1970-1, n° 16
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.
Simulation study of random sequential adsorption of mixtures on a triangular lattice
Creators: name: Lončarević, I.
name: Budinski-Petković, Lj.
name: Vrhovac, S. B.
Publisher: name: arXiv
Year: 2007
Subjects: subject: Statistical Mechanics (cond-mat.stat-mech)
subject: Soft Condensed Matter (cond-mat.soft)
subject: FOS: Physical sciences

description: Random sequential adsorption of binary mixtures of extended objects on a two-dimensional triangular lattice is studied numerically by means of Monte Carlo simulations. The depositing objects are formed by self-avoiding random walks on the lattice. We concentrate here on the influence of the symmetry properties of the shapes on the kinetics of the deposition processes in two-component mixtures. Approach to the jamming limit in the case of mixtures is found to be exponential, of the form: $θ(t) \sim θ_{jam}-Δθ\exp (-t/σ),$ and the values of the parameter $σ$ are determined by the order of symmetry of the less symmetric object in the mixture. Depending on the local geometry of the objects making the mixture, jamming coverage of a mixture can be either greater than both single-component jamming coverages or it can be in between these values. Results of the simulations for various fractional concentrations of the objects in the mixture are also presented.
description: 11 figures, 2 tables
Spectral action on noncommutative torus
Creators: name: Essouabri, D.
name: Iochum, B.
name: Levy, C.
name: Sitarz, A.
Publisher: name: arXiv
Year: 2007
Subjects: subject: High Energy Physics - Theory (hep-th)
subject: Mathematical Physics (math-ph)
subject: FOS: Physical sciences

description: The spectral action on noncommutative torus is obtained, using a Chamseddine--Connes formula via computations of zeta functions. The importance of a Diophantine condition is outlined. Several results on holomorphic continuation of series of holomorphic functions are obtained in this context.
description: 57 pages
An evaporatranspiration-interception model for urban areas
Creators: name: Grimmond, Christine Susan
Publisher: name: University of British Columbia
Year: 2010

description: This study presents a model to calculate evapotranspiration from urban areas for use over a wide range of meteorological conditions. The evapotranspiration-interception model is a modified version of those attributable to Penman-Monteith (1965), Rutter et al. (1971) and Shuttleworth (1978). Sub-models to calculate anthropogenic heat flux, storage heat flux, aerodynamic resistance, surface resistance and drainage are developed. The model and its sub-components, where possible, are tested against measured data from a suburban site in Vancouver, B.C. This is the first extended set of winter/spring time energy balance measurements for a city. It shows that the latent heat flux can be the most important output flux of the energy balance in wintertime. The spring energy balance is similar in form to that in summer. Construction of valid energy balances for spatially-non-uniform surfaces such as cities requires that all component fluxes represent identical source areas. Given that the radiative field is relatively uniform in space it is appropriate to match all fluxes to the source areas for the turbulent fluxes since these are very variable. A scheme to match areas is developed using the Schmid (1988) model for the turbulent source areas and a geographic information system containing the surface characteristics necessary to calculate the spatially-corresponding anthropogenic and storage fluxes. The anthropogenic heat flux at a point is more variable in space than time. Therefore the calculated flux is strongly influenced by the method used to identify the source area. A test of storage heat flux models concludes that the objective hysteresis model of Cleugh (1988) performs well, especially during the daytime. The model introduces an appropriate temporal asymmetry in the storage flux. The surface resistance model developed for the city is a modified version of that suggested by Jarvis (1976). The performance of the model is good and resembles that obtained for similar models applied to forests. Comparison of modelled and measured evapotranspiration using the complete model shows this to be a promising method which is capable of providing realistic hourly and daily estimates of the areally-averaged latent heat flux and surface water state in urban areas.
SISTEMA DE CONTABILIDADE GERENCIAL APLICADA À ADMINISTRAÇÃO PÚBLICA: UM ESTUDO DE CASO NA COMLURB
Creators: name: Félix, Cláudia Lima
name: Gomes, Josir
Publisher: name: Revista de Informação Contábil
Year: 2008
Subjects: Contabilidade Gerencial; Administração Pública; Contabilidade Pública.

description: A Contabilidade Gerencial se revela como importante instrumento de avaliação gerencial, ao possibilitar o conhecimento dos processos de negócio, o controle das operações e a correta alocação dos custos, orientando gestores na tomada de decisão. Este artigo como objetivo conhecer as características da Contabilidade Gerencial adotada por um órgão da administração pública municipal, avaliar seus resultados e comparar o método aplicado com a literatura existente. A relevância deste estudo se fundamenta na importância que um sistema de custos apresenta para a mensuração e avaliar de programas e projetos governamentais. A partir da metodologia proposta verificou-se que apesar da complexidade das operações estatais, a Contabilidade Gerencial pode ser adotada como umas das ferramentas de avaliação e controle dos gastos públicos. Palavras-chave: Contabilidade Gerencial; Administração Pública; Contabilidade Pública. Abstract: Current assets management is crucial in maintaining a firm’s financial health, keeping current ratios in acceptable standards and providing conditions to operate competitively. Alterations in capital structure and current assets use lead to distinct equity return rates and result in different current ratios. Mechanisms developed to mitigate the effects of property-control separation may be used to guarantee the efficiency of resources application. These mechanisms may be said to be corporate governance practices, which effects are part of the objectives of this paper. We tried to identify the influences of adoption of good practices of governance on the current ratio-return on equity correlation by calculating the beta between the analyzed variables. Results show that, for companies that operate under the title of the Bovespa’s Novo Mercado, the relation between current ratio and return on equity has been inverted after communication of corporate governance practices adoption. Keywords: current assets; current ratio; ROE.
description: Revista de Informação Contábil, v. 2, n. 2 (2008): RIC - Revista de Informação Contábil
Cahiers de lexicologie. 1970-2, n° 17
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.
The Scholar's Role in the Future of Academic Library Collections
Creators: name: Cooper, Danielle
Publisher: name: Zenodo
Year: 2019

description: Scholars are creating and amassing increasingly complex personal collections of information over the course of their careers. These personal research collections vary widely depending on the discipline and take many forms, including digitized archival materials, numeric data sets from experiments, audio recordings of interviews, field notes from research sites, and visual materials. While these collections often hold content of considerable research value, this potential is often not fully harnessed because the majority of scholars are not managing their collections optimally, whether for their own research needs, sharing with the community, to meet funding requirements, or the long-term preservation of the research.

This presentation shares research on scholars’ experiences building their own collections in order to consider how this relates to the future of research support services in academic libraries. The data that forms the basis of this presentation is drawn from original comparative research by the presenter on scholars’ research activities in a broad array of disciplines (art history, history, chemistry, religious studies, agriculture, public health, Asian studies, Indigenous studies, language and literature, civil and environmental engineering). The presentation will highlight how scholars’ collecting activities and support needs vary, and, explore how academic libraries can develop responsive support service strategies accordingly.

As academic libraries consider the most effective ways to respond to considerable budget pressures and evolving expectations from campus stakeholders, the future of the collection is at a crossroads. This presentation will consider how supporting scholars as collectors is a potential avenue for developing new research support services that also align with academic libraries’ mandates as collecting institutions. By helping scholars make their own collections more usable and accessible, academic libraries can ensure that these collections have much greater impact for research and education to society-at-large.
UM ESTUDO SOBRE O EFEITO DA AVALIAÇÃO DE DESEMPENHO OPERACIONAL E DE GESTORES NO RESULTADO ECONÔMICO DA EMPRESA
Creators: name: Nascimento, Auster Moreira
name: Reginato, Luciane
name: Lerner, Daiane Fraga
Publisher: name: Revista de Informação Contábil
Year: 2008
Subjects: Avaliação de Desempenho; Desempenho de Gestores; Resultado Econômico.

description: Neste estudo foram analisadas as seguintes características de gestão das empresas pesquisadas: estabelecimento de metas e indicadores de desempenho, definição de funções e responsabilidades, divulgação clara de informações, sistema de apoio informacional, atribuição de recompensas e aplicação de punições. Aplicou-se um questionário entre os controllers das empresas que constavam do ranking da Revista Valor 1.000 no período de 2000 a 2004. Após análise das respostas, por meio de estatística descritiva e análise de regressão linear múltipla, concluiu-se que as empresas que definem as funções e responsabilidades de seus colaboradores, divulgam as informações de forma clara e atribuem recompensas aos gestores apresentam resultado econômico distinto em relação às organizações que não possuem essas características na sua gestão. Foi possível concluir que variáveis, como a mudança do seu principal líder, a variação do Produto Interno Bruto (PIB) e o volume do ativo destas empresas também interferem na evolução do seu resultado econômico. Palavras-chave: Avaliação de Desempenho; Desempenho de Gestores; Resultado Econômico. Abstract: It was analyzed some company’s management features which are considered to be important for the application of the control tool: goal setting, performance indicators, assignment of tasks and responsibilities, information disclosure, information support system, distribution of monetary incentives and imposition of penalties. Controllers of those companies which were ranked in the Revista Valor 1.000 list that comprised the 2000-2004 period were asked to fill in a questionnaire. A review of the answers through descriptive statistics and multiple linear regression analysis demonstrated that those companies which clearly define the duties and responsibilities of their workers, provide them with consistent information and give bonuses to their managers have economic results that are different from those companies which do not have such features. It was also concluded that other variables, such as a modification in a company’s leadership, variation in the Gross Domestic Product (GDP), and the asset value of these companies also interfere in the evolution of their economic result. Keywords: Performance Measurement; Managerial Measurement; Economic Result.
description: Revista de Informação Contábil, v. 2, n. 2 (2008): RIC - Revista de Informação Contábil
Disorder-Induced Order in Two-Component Bose-Einstein Condensates
Creators: name: Niederberger, Armand
name: Schulte, Thomas
name: Wehr, Jan
name: Lewenstein, Maciej
name: Sanchez-Palencia, Laurent
name: Sacha, Krzysztof
Publisher: name: arXiv
Year: 2007
Subjects: subject: Other Condensed Matter (cond-mat.other)
subject: Disordered Systems and Neural Networks (cond-mat.dis-nn)
subject: FOS: Physical sciences

description: We propose and analyze a general mechanism of disorder-induced order in two-component Bose-Einstein condensates, analogous to corresponding effects established for XY spin models. We show that a random Raman coupling induces a relative phase of pi/2 between two BECs and that the effect is robust. We demonstrate it in 1D, 2D and 3D at T=0 and present evidence that it persists at small T>0. Applications to phase control in ultracold spinor condensates are discussed.
description: 4 pages, 3 figures
An Analytical Density Profile of Dense Circumstellar Medium in Type II Supernovae
Creators: name: Tsuna, Daichi
name: Takei, Yuki
name: Kuriyama, Naoto
name: Shigeyama, Toshikazu
Publisher: name: arXiv
Year: 2021
Subjects: subject: High Energy Astrophysical Phenomena (astro-ph.HE)
subject: Solar and Stellar Astrophysics (astro-ph.SR)
subject: FOS: Physical sciences

description: Observations of Type II supernovae imply that a large fraction of its progenitors experience enhanced mass loss years to decades before core collapse, creating a dense circumstellar medium (CSM). Assuming that the CSM is produced by a single mass eruption event, we analytically model the density profile of the resulting CSM. We find that a double power-law profile, where the inner (outer) power-law index has a characteristic value of -1.5 (-10 to -12), gives a good fit to the CSM profile obtained using radiation hydrodynamical simulations. With our profile the CSM is well described by just two parameters, the transition radius $r_*$ and density at $r=r_*$ (alternatively $r_*$ and the total CSM mass). We encourage future studies to include this profile, if possible, when modelling emission from interaction-powered transients.
description: 8 pages, 3 figures. Extended discussion, conclusions unchanged. Accepted for publication in PASJ
AVALIAÇÃO DA LIQUIDEZ DA EMPRESA POR MÉTODOS ALTERNATIVOS: DIMINUINDO A EXPOSIÇÃO AO RISCO DE CRÉDITO
Creators: name: Santos, Milton Dos
name: Santos, José Odálio Dos
Publisher: name: Revista de Informação Contábil
Year: 2008
Subjects: liquidez; solvência; capital de giro; capital de giro; saldo de tesouraria.

description: A administração e análise da liquidez é uma das mais importantes atribuições da gestão financeira das empresas. O método tradicional de análise da liquidez encontrado na ampla literatura sobre o assunto, na medida em que se constitui em uma das maneiras possíveis de tratar conceitualmente o assunto, em determinadas situações apresenta resultados diferentes e, às vezes, conflitantes com outros modelos alternativos. Na medida em que a gestão e a avaliação da liquidez envolvem diversas considerações sobre os riscos de insolvência, a existência de enfoques diferentes sobre uma mesma situação de liquidez deve gerar atenção dos profissionais da área. O presente artigo tem como objetivos apresentar um modelo alternativo de avaliação de liquidez, conhecido como “Modelo Fleuriet”, e aplicá-lo à análise dos demonstrativos financeiros de um grupo de empresas. Os resultados desta aplicação demonstraram que das 51 empresas analisadas, 45 apresentaram resultados coerentes entre os dois métodos e seis empresas apresentaram resultados divergentes. Destes seis casos divergentes, selecionou-se dois, julgados mais relevantes e adequados à exposição, e que serão apresentados no artigo. Palavras-chave: liquidez; solvência; capital de giro; capital de giro; saldo de tesouraria. Abstract: The administration and analysis of the liquidity is one of the most important attributions of the companies’ financial administration. The traditional method of liquidity analysis found in the wide literature on the subject, in the measure in which it constitutes in one of the possible ways of to deal with this matter, in certain situations introduces different results and, sometimes, conflicting with other alternative methods. As the administration and the evaluation of the liquidity involve several considerations on the insolvency risks, the existence of different focuses about a same liquidity situation should generate professionals' attention. This paper aims to introduce a liquidity evaluation alternative method, known “Fleuriet Framework”, and, through real situations, compare it with the traditional method, demonstrating the different interpretations that both models produce on a same situation. The main results were that, for 51 firms, both methods produced the same analysis for 45 and 6 firms presented different analysis. From these 6 firms, 2 were selected to have their analysis presented in this paper. Key-words: liquidity; solvency; working capital; treasury balance.
description: Revista de Informação Contábil, v. 2, n. 2 (2008): RIC - Revista de Informação Contábil
CBS News Poll: February 2018
Creators: name: CBS News
Publisher: name: Roper Center for Public Opinion Research
Year: 2021

description: Strengthening gun laws (4); approval of teachers carrying guns in schools (1); attitude towards nationwide ban on automatic gun equipment (1); opinion on increasing spending on mental health treatment to prevent gun violence (1); mass shootings in the U.S. (2); approval of President Donald Trump's response to the Parkland shooting (1); President Trump's attitudes towards gun laws (1); influence of the NRA, the National Rifle Association (1); concerns over gun violence in schools (1); importance of gun violence issues when voting (1); ownership of firearms (1).
ALOCAÇÃO ESTRATÉGICA DE INVESTIMENTOS EM UM FUNDO DE PENSÃO UTILIZADO A MÉTRICA DE COINTEGRAÇÃO
Creators: name: Da Silva, Wesley Vieira
name: Adão, Wevergton Junior
name: Del Corso, Jansen Maia
Publisher: name: Revista de Informação Contábil
Year: 2008
Subjects: Alocação; Investimentos; Fundos de Pensão; Cointegração

description: Esse trabalho tem por objetivo definir as melhores alocações de recursos para as EFPC’s pautando-se nas métricas de cointegração e de otimização de portfolios valendo-se do uso de uma planilha eletrônica. Os dados utilizados foram obtidos a partir do histórico dos preços diários dos títulos públicos cujo período está compreendido entre 2004 e 2006, com diversos prazos de vencimentos e características de remuneração dos títulos. Os resultados auferidos a partir da análise dos dados mostram que o comportamento a longo prazo dos preços dos títulos públicos apresentou forte cointegração e, a se confirmar o cenário de redução da taxa de juros praticada pelo Banco Central, inevitavelmente as EFPC’s terão que diversificar o perfil de risco que atualmente é composto basicamente pelo baixo risco de crédito associado ao governo brasileiro. Abstract: The objective this paper is to determine the best allocation of resources for EFPC's using the co-integration metrics and optimization of portfolios by the use of a spreadsheet. The data used were obtained from the historical of daily prices of public securities on the period between 2004 and 2006. The results found shows that the long-term price of the public securities showed strong cointegration. In the scenario of reduction of the interest rate practiced by the Central Bank of Brazil the EFPC's will have to diversify the risk profile which currently is composed mainly by the low credit risk associated with the Brazilian government. Key words: Allocation; Investments; Pension Funds; Cointegration.
description: Revista de Informação Contábil, v. 2, n. 2 (2008): RIC - Revista de Informação Contábil
ESTRATÉGIA, CUSTOS E HOSPITAIS: UM DIAGNÓSTICO NA CIDADE DE SALVADOR, BAHIA (2006)
Creators: name: Oliveira, Alexandre David Da Silva
name: Bruni, Adriano Leal
name: Paixão, Roberto Brazileiro
name: Carvalho Júnior, César Valentim De Oliveira
Publisher: name: Revista de Informação Contábil
Year: 2008
Subjects: Estratégia; Custos; Hospitais.

description: As organizações de saúde passam por inúmeras transformações e dificuldades, exigindo dos seus gestores uma postura organizacional administrativa que consiga manter de forma equilibrada o controle dos custos e as limitações impostas pelas operadoras de saúde. Informações geradas pelos sistemas direcionados à gestão de custos tornam-se essenciais à gestão. Este trabalho buscou diagnosticar os sistemas de custeios utilizados em organizações hospitalares de Salvador, Bahia, no ano de 2006. Foi utilizado o modelo de quatro estágios proposto por Kaplan e Cooper (1998). Analisou-se uma amostra formada por doze hospitais com mais de 40 leitos. Os resultados indicam que, em linhas gerais, as organizações estão no terceiro estágio evolutivo, onde a principal característica é a não integração das diversas informações geradas pelos sistemas de custos. Palavras-chave: Estratégia; Custos; Hospitais. Abstract: Several transformations and difficulties affects the organizations of health, what require of their managers an organizational-management posture to maintain the control of costs and limitations imposed by operators of health in a balanced way. Thus, the information generated by the costs management systems becomes an essential tool. The aim of this research was to diagnose the costing systems used in hospital organizations from Salvador, Bahia, on 2006. For this, was used the model of four levels proposed by Kaplan and Cooper (1998). The sample analyzed was formed by twelve hospitals with more than 40 beds. The results indicate that the organizations are in the third evolutionary level, where the main characteristic is the non integration of the several information generated by the costs systems. Key-words: Strategy; Costs; Hospitals.
description: Revista de Informação Contábil, v. 2, n. 2 (2008): RIC - Revista de Informação Contábil
MPEC 2024-T39 : 2020 GS2
Creators: name: Minor Planet Center Staff
Publisher: name: The Minor Planet Center
Year: 2024
Subjects: subject: Small Solar System bodies
valueUri: http://astrothesaurus.org/uat/1469

description: The Minor Planet Electronic Circulars contain information on unusual minor planets, routine data on comets and natural satellites, and occasional editorial announcements.  They are published on behalf of Division F of the International Astronomical Union by the Minor Planet Center, Smithsonian Astrophysical Observatory, Cambridge, MA 02138, U.S.A.
The Lifshitz-Slyozov-Wagner equation for reaction-controlled kinetics
Creators: name: Damialis, Apostolos
Publisher: name: arXiv
Year: 2007
Subjects: subject: Analysis of PDEs (math.AP)
subject: FOS: Mathematics
subject: 82C24, 35B27

description: We rigorously derive a weak form of the Lifshitz-Slyozov-Wagner equation as the homogenization limit of a Stefan-type problem describing reaction-controlled coarsening of a large number of small spherical particles. Moreover, we deduce that the effective mean-field description holds true in the particular limit of vanishing surface-area density of particles.
description: 15 pages, LaTeX; minor revision, change of title
MPEC 2024-T40 : 2021 UK9
Creators: name: Minor Planet Center Staff
Publisher: name: The Minor Planet Center
Year: 2024
Subjects: subject: Small Solar System bodies
valueUri: http://astrothesaurus.org/uat/1469

description: The Minor Planet Electronic Circulars contain information on unusual minor planets, routine data on comets and natural satellites, and occasional editorial announcements.  They are published on behalf of Division F of the International Astronomical Union by the Minor Planet Center, Smithsonian Astrophysical Observatory, Cambridge, MA 02138, U.S.A.
INFLUÊNCIAS DA ADESÃO AO NOVO MERCADO NA RELAÇÃO ENTRE LIQUIDEZ CORRENTE E RETORNO CONTÁBIL DE EMPRESAS BRASILEIRAS
Creators: name: Lima E Alves, Denis
name: Ferreira, Henrique César
name: Ribeiro, Kárem Cristina De Sousa
Publisher: name: Revista de Informação Contábil
Year: 2008
Subjects: Ativo circulante; liquidez corrente; ROE.

description: A gestão do ativo circulante tem sua importância na manutenção da situação financeira da empresa, mantendo-a líquida, se necessário, e capaz de participar competitivamente no mercado em que atua. Alterações na estrutura de financiamentos e aplicações do ativo circulante levam a diferentes margens de lucratividade, gerando índices diferentes de liquidez. A eficiência no uso dos recursos investidos pode ser garantida por meio de mecanismos elaborados com o propósito de mitigar os efeitos da separação entre propriedade e controle das companhias, os mecanismos de governança. O presente trabalho buscou evidenciar as influências que a adesão ao Novo Mercado teve sobre a relação entre Liquidez Corrente e ROE em empresas brasileiras. Procurou-se caracterizar essa relação por meio do cálculo do beta entre as variáveis analisadas. Como resultado, foi encontrado que a relação entre liquidez e retorno tende a ser inversa após a adesão ao Novo Mercado da Bovespa. Palavras-chave: Ativo circulante; liquidez corrente; ROE. Abstract: Current assets management is crucial in maintaining a firm’s financial health, keeping current ratios in acceptable standards and providing conditions to operate competitively. Alterations in capital structure and current assets use lead to distinct equity return rates and result in different current ratios. Mechanisms developed to mitigate the effects of property-control separation may be used to guarantee the efficiency of resources application. These mechanisms may be said to be corporate governance practices, which effects are part of the objectives of this paper. We tried to identify the influences of adoption of good practices of governance on the current ratio-return on equity correlation by calculating the beta between the analyzed variables. Results show that, for companies that operate under the title of the Bovespa’s Novo Mercado, the relation between current ratio and return on equity has been inverted after communication of corporate governance practices adoption. Keywords: current assets; current ratio; ROE.
description: Revista de Informação Contábil, v. 2, n. 2 (2008): RIC - Revista de Informação Contábil
Unparticles at heavy flavour scales: CP violating phenomena
Creators: name: Zwicky, Roman
Publisher: name: arXiv
Year: 2007
Subjects: subject: High Energy Physics - Phenomenology (hep-ph)
subject: FOS: Physical sciences

description: Coupling the scale invariant unparticle sector to flavour physics and assuming that it remains scale invariant we investigate its consequences in heavy flavour physics. A drastic feature of unparticle physics is an unusual phase leading to novel CP violating phenomena. We consider the CP asymmetry in the leptonic decay B^+ -> tau^+ nu and the hadronic decay B_d -> D^+D^-, taking into account constraints of branching ratios and time dependent CP asymmetries. Generic plots are shown and it turns out that there exist parameters for which the CP violation is maximal. A prediction of a large CP asymmetry in B_d -> D^+D^- is difficult to achieve in other models without contradicting the current data in other channels. The prediction of a CP asymmetry in leptonic decays, such as B^+ -> tau^+ nu, is novel. We identify the CP compensating mode due to the unparticles and show explicitly that it exactly cancels the CP asymmetry of B^+ -> tau^+ nu as demanded by CPT invariance. Building up on earlier works we investigate the breaking of scale invaricance, due to the coupling to the Higgs and the size of the effects in the weak sector resorting to a dimensional analysis. An enhancement is observed on the grounds of the relevance of the unparticle interaction operator as compared to the weak four-Fermi term.
description: 33 pages, 9 figures
Generic initial ideals and fibre products
Creators: name: Conca, Aldo
name: Roemer, Tim
Publisher: name: arXiv
Year: 2007
Subjects: subject: Commutative Algebra (math.AC)
subject: Combinatorics (math.CO)
subject: FOS: Mathematics
subject: 13C99, 13F55, 13P10

description: We study the behavior of generic initial ideals with respect to fibre products. In our main result we determine the generic initial ideal of the fibre product with respect to the reverse lexicographic order. As an application we compute the symmetric algebraic shifted complex of two disjoint simplicial complexes as was conjectured by Kalai. This result is the symmetric analogue of a theorem of Nevo who determined the exterior algebraic shifted complex of two disjoint simplicial complexes as predicted by Kalai.
description: 13 pages
The Gaia-ASAS-SN classical Cepheids sample: I. Sample Selection
Creators: name: Inno, L.
name: Rix, H-W.
name: Stanek, K. Z.
name: Jayasinghe, T.
name: Poggio, E.
name: Drimmel, R.
name: Rotundi, A.
Publisher: name: arXiv
Year: 2021
Subjects: subject: Astrophysics of Galaxies (astro-ph.GA)
subject: Solar and Stellar Astrophysics (astro-ph.SR)
subject: FOS: Physical sciences

description: We present a well-defined and characterized all-sky sample of classical Cepheids in the Milky Way, obtained by combining two time-domain all-sky surveys: Gaia DR2 (Gaia Collaboration et al. 2018) and ASAS-SN (Shappee et al. 2014). We first use parallax and variability information from Gaia to select ~30,000 bright (G<17) Cepheid candidates with M_K90% complete and pure within our adopted selection criteria. This is the largest all-sky sample of Milky Way Cepheids that has such a well-characterized selection function, needed for population modeling and for systematic spectroscopic follow-up foreseen with SDSS-V. About 130 of these Cepheids have not been documented in the literature even as possible candidates.
description: 21 pages, 11 figures, 2 tables fully available in electronic form. Submitted to ApJ. Any comment is welcome
IMPACT OF ENVIRONMENTAL DISCLOSURE ON THE PERFORMANCE OF LISTED BREWERY COMPANIES IN NIGERIA
Creators: name: EKE ROBERT, I. PhD, FCA
name: OGHENEBRORHIE, OKORO
name: OGUNBAYO, ROTIMI OLUMIDE.
Publisher: name: AYDEN JOURNAL
Year: 2024
Subjects: Environmental Protection, Health and Safety Disclosure, waste management, Cash value added, Brewery Companies

description: This study assessed the impact of environmental disclosure on the performance of brewery companies in Nigeria, using employee health and safety disclosure, waste management disclosure and environmental protection disclosure as the independents variables and cash value added as the dependent variable. Ex Post Facto research design was employed for the study. A sample of 4 Breweries companies in Nigeria was used and data were extracted form annual reports and accounts of the listed Breweries companies in Nigeria from 2013 to 2022. Descriptive statistics was used to analyze the data and E-view 9.0 was employed to test the hypotheses. Specifically, the result shows that employee health and safety disclosure has a significant effect on cash valued added while waste management disclosure and environmental protection disclosure were not statistically significant on performance of the brewing companies. However, the overall result indicated that Prob(F-statistic) is 0.04, showing that the measure of environmental disclosure has significant effect on financial performance (cash value added) of Breweries companies in Nigeria. Based on the findings of this study, the researcher recommended among others that management of the brewery companies should develop a well-articulated employee health and safety cost system to guarantee a conflict-free corporate atmosphere needed by managers and workers for maximum productivity.
Refined parameters and spectroscopic transit of the super-massive planet HD147506b
Creators: name: Loeillet, B.
name: Shporer, A.
name: Bouchy, F.
name: Pont, F.
name: Mazeh, T.
name: Beuzit, J. L.
name: Boisse, I.
name: Bonfils, X.
name: Da Silva, R.
name: Delfosse, X.
name: Desort, M.
name: Ecuvillon, A.
name: Forveille, T.
name: Galland, F.
name: Gallenne, A.
name: Hebrard, G.
name: Lagrange, A. M.
name: Lovis, C.
name: Mayor, M.
name: Moutou, C.
name: Pepe, F.
name: Perrier, C.
name: Queloz, D.
name: Segransan, D.
name: Sivan, J. P.
name: Santos, N. C.
name: Tsodikovich, Y.
name: Udry, S.
name: Vidal-Madjar, A.
Publisher: name: arXiv
Year: 2007
Subjects: subject: Astrophysics (astro-ph)
subject: FOS: Physical sciences

description: In this paper, we report a refined determination of the orbital parameters and the detection of the Rossiter-McLaughlin effect of the recently discovered transiting exoplanet HD147506b (HAT-P-2b). The large orbital eccentricity at the short orbital period of this exoplanet is unexpected and is distinguishing from other known transiting exoplanets. We performed high-precision radial velocity spectroscopic observations of HD147506 (HAT-P-2) with the new spectrograph SOPHIE, mounted on the 1.93 m telescope at the Haute-Provence observatory (OHP). We obtained 63 new measurements, including 35 on May 14 and 20 on June 11, when the planet was transiting its parent star. The radial velocity (RV) anomaly observed illustrates that HAT-P-2b orbital motion is set in the same direction as its parent star spin. The sky-projected angle between the normal of the orbital plane and the stellar spin axis, λ= 0.2 +12.2 -12.5 deg, is consistent with zero. The planetary and stellar radii were re-determined, yielding R_p = 0.951 +0.039 -0.053 R_Jup, R_s = 1.416 +0.040 -0.062 R_Sun. The mass M_p = 8.62 +0.39 -0.55 M_Jup and radius of HAT-P-2b indicate a density of 12.5 +2.6 -3.6 g cm^{-3}, suggesting an object in between the known close-in planets with typical density of the order of 1 g cm^{-3}, and the very low-mass stars, with density greater than 50 g cm^{-3}.
description: Submitted to A&A; V2: Replaced by accepted version