The strength distribution of low-lying dipole excitations in the medium-weight vibrational nucleus 112 Cd was investigated by means of nuclear resonance fluorescence experiments ͑NRF͒ performed at the bremsstrahlung beam of the Stuttgart Dynamitron accelerator ͑end-point energy 4.1 MeV͒. Detailed information on excitation energies, spins, decay widths, and transition probabilities of about 20 new spin-1 states in 112 Cd has been obtained. In comparison with comprehensive spectroscopic information available for 112 Cd conclusions on the parities of the lowest states can be made. A strongly excited J ϭ1 Ϫ state is interpreted as the 1 Ϫ member of the quadrupole-octupole coupled quintuplet. The observed transition intensities are described in the framework of the interacting boson model and compared with those obtained from recent nuclear resonance fluorescence experiments on the neighboring Cd isotopes 113,114 Cd.
ABSTRACTis article contributes to the perception that the users' learning process plays a key role in order to apply an accounting concept and this involves a presentation that ts its informative potential, free of previous accounting xations. Deprival value is a useful measure for managerial and corporate purposes, it may be applied to the current Conceptual Framework of the International Accounting Standards Board (IASB). is study analyzes its utility, taking into account cognitive aspects. Also known as value to the business, deprival value is a measurement system that followed a path where it was misunderstood, confused with another one, it faced resistance to be implemented and fell into disuse; everything that a standardized measurement method tries to avoid. In contrast, deprival value has found support in the academy and in speci c applications, such as those related to the public service regulation. e accounting area has been impacted by sophistication of the measurement methods that increasingly require the ability to analyze accounting facts on an economic basis, at the risk of loss of their information content. is development becomes possible only when the potential of a measurement system is known and it is feasible to be achieved. is study consists in a theoretical essay based on literature review to discuss its origin, presentation, and application. Considering the concept's cognitive di culties, deprival value was analyzed, as well as its corresponding heteronym, value to the business, in order to explain some of these changes. e concept's utility was also explored through cross-analysis with impairment and the scheme developed was applied to actual economic situations faced by a company listed on stock exchange.
The present article aims to examine the relation between Law and Accounting, considering the agreement that involves IBDT and FIPECAFI. For this purpose, the authors analyze the incorporation of both entities and the projects developed by them in the last 45 years.
O presente trabalho é fruto de estudos de Pós-Graduação na Faculdade de Direito da Universidade de São Paulo e a sua ambição é revisitar elementos propedêuticos do impeachment ante aos relevantes reflexos sociais do recente caso de Dilma Rousseff e, assim, após revisitar também a história institucional da responsabilidade política na Alemanha, levantar a hipótese de revisão do instituto em diálogo com a experiência alemã para a construção de um Impeachment Construtivo como ferramenta para coesão política atualmente demasiado fragmentada.
O presente trabalho tem por objetivo examinar a efetividade do "Simples Nacional", enquanto principal gasto tributário brasileiro. Para tanto, será feita uma análise das justificativas para o tratamento diferenciado das pequenas e médias empresas (PME), assim como uma comparação do regime brasileiro com a tributação de PMEs de outros países.
Contribuição ao estudo sobre os efeitos da tributação sobre a estrutura de capital das sociedades empresáriasTese apresentada à Banca Examinadora do Programa
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