The discussion of worldviews is today dominated by two worldviews, Theism and Naturalism, each with its own advantages and problems. Theism has the advantage of accommodating the individual with existential answers whilst having problems with integrating more recent scientific understandings of the universe. Naturalism on the other hand does well by our developments of science, the problem being instead that this understanding meets difficulty in answering some of the essentials of our existence: questions of mentality and morality. These two views differ fundamentally in stances of ontology and epistemology, and seem not in any foreseeable future to be reconcilable. To deal with this issue, Panpsychism is presented here as the worldview that can accommodate for both existential issues and scientific understanding.

O gênero Heliura Butler contava, no início deste trabalho, com 53 nomes e 40 espécies válidas. Foi realizada uma análise cladística com o intuito de testar o monofiletismo do gênero e construir uma hipótese de relações filogenéticas entre suas espécies. A análise mostrou que o conceito prévio de Heliura era polifilético, o que também se revelou verdadeiro para todos os gêneros estudados que tiveram mais de uma espécie incluída nas análises. Este gênero, como aqui redefinido, é composto por 66 espécies no sensu stricto, dentre as quais 16 são espécies novas, e 76 no sensu lato (incluindo as espécies incertae sedis). Tal rearranjo conta com dois novos sinônimos para Heliura, Ptychotricos Schaus, sin. nov. e Mesocerea Hampson, sin. nov. Todas as espécies que pertencem a Heliura no senso revisado foram redescritas e ilustradas, e tiveram sua distribuição geográfica mapeada. As demais foram realocadas de acordo com o que foi possível apurar a respeito de suas relações filogenéticas. Dentre as que foram realocadas com sucesso, estão Eucereon baleris Dyar, comb. nov. e Pseudaethria cosmosomodes Dognin, comb. nov. Dois gêneros novos são criados para realocar outras espécies que não pertencem a Heliura: Bus, gen. nov. e Dus, gen. nov. Entretanto, não foi possível realocar todas elas, de modo que as demais receberam o status de incertae sedis. Onze novos sinônimos foram descobertos: Heliura cadroe Schaus (= Acridopsis lucis Butler), Pseudaethria cessogae Schaus (= Heliura cosmosomodes Dognin), Pseudohyaleucerea manicorensis Rego Barros & Machado (= Heliura quadriflavata Kaye), Delphyre nilammon Schaus (= Eucereon inconspícua Kaye), Heliura klagesi meridionalis Rothschild, Delphyre lemoulti Draudt (= Neacerea rhodocrypta Druce), Automolis oviplaga Rothschild (= Delphyre subapicalis Dukinfield-Jones), Theages quadricolor Walker, Eucereon quadricolor boreale Rothschild e E. quadricolor meridionale Rothschild (estes três = Chelonia punctata Guérin-Meneville) e Eucereon tigrisoma Rothschild (= Galethalea pica Walker). Outras duas espécies também tratadas aqui em Heliura, H. pierus Cramer e H. dares Cramer, são declaradas species inquirendae. Heliura distincta Rothschild passa a ser conhecida como Heliura rothschildi nom. nov., uma vez que ,Teucer distincta Rothschild, um ano mais antiga, também passa a fazer parte de Heliura. A combinação nova Heliura elongata (Schaus), comb. nov. é mais antiga que H. elongata Rothschild, e, portanto, este último nome passa a ser conhecido como H. umbrimaculodes nom. nov. São apresentadas notas sobre Delphyre Walker e Eucereon Hübner, com a revalidação de alguns de seus sinônimos (Neacerea Druce, gen. revalid. e Erithales Poey, gen. revalid.), além da criação de um gênero novo, Aus, gen. nov., para algumas espécies previamente alocadas em Delphyre. As identidades de Eucereon archias e E. punctatum são discutidas à luz de novas descobertas. Novas combinações são propostas em Galethalea Butler, Pseudohyaleucerea Rego Barros & Machado, Diabaena Felder, Pseudopharus Hampson, Eucereon Hübner e Rhipha Walker. Outras duas espécies novas são descritas, em Delphyre e Erithales. Lectótipos foram designados quando apropriado para todos os nomes descritos ou presumivelmente descritos a partir de mais de um espécime / The genus Heliura Butler had 53 names and 40 valid species at the beginning of this study. A cladistic analysis was performed to test its monophyletism, which results showed that it is polyphyletic, as well as all other genera included in the analysis and represented by more than one taxon. Heliura, as defined here, comprises 66 species in its sensu stricto, 16 of which are new, and 76 in its sensu lato (which includes incertae sedis species). This arrangement counts with two new synonyms for Heliura, Ptychotricos Schaus, sin. nov. e Mesocerea Hampson, sin. nov. All the species belonging to Heliura in the sense here defended were redescribed, illustrated and mapped. The other ones were rearranged according to the results obtained at the analysis. Among those successfully placed in genera already described are Eucereon baleris Dyar, comb. nov. and Pseudaethria cosmosomodes Dognin, comb. nov. Two new genera were created to place other species that do not belong in Heliura: Bus, gen. nov. and Dusi, gen. nov. However, it was not possible to place confidently all the species that do not belong in Heliura, and those which phylogenetic positions remain a mistery were given the status of incertae sedis. Eleven new synonyms were discovered: Heliura cadroe Schaus (= Acridopsis lucis Butler), Pseudohyaleucerea manicorensis Rego Barros & Machado (= Heliura quadriflavata Kaye), Delphyre nilammon Schaus (= Eucereon inconspicua Kaye), Heliura klagesi meridionalis Rothschild, Delphyre lemoulti Draudt (= Neacerea rhodocrypta Druce), Automolis oviplaga Rothschild (= Delphyre subapicalis Dukinfield-Jones), Theages quadricolor Walker, Eucereon quadricolor boreale Rothschild e E. quadricolor meridionale Rothschild (these three = Chelonia punctata Guérin-Meneville), and Eucereon tigrisoma Rothschild (= Galethalea pica Walker). Two other species here treated in Heliura were declared species inquirendae: H. Pierus Cramer and H. Dares Cramer. Heliura distinct Rothschild received a new name, Heliura rothschildi, nom. nov., because Teucer distinct Rothschild, which is one year older, is now also part of Heliura. At last, notes on Delphyre Walker and Eucereon Hübner are provided, with the revalidation of some of its synonyms (Neacerea Druce, gen. revalid. and Erithales Poey, gen. revalid.), plus the creation of a new genus, Aus, gen. nov., for some species previously placed in Delphyre. The identities of Eucereon archias and E. Punctatum are discussed based on new evidence. New combinations are proposed in Galethalea Butler, Pseudohyaleucerea Rego Barros & Machado, Diabaena Felder, Pseudopharus Hampson, Eucereon Hübner, and <i.Rhipha Walker. Two other new species are described, in Delphyre and Erithales. Lectotypes were designated when appropriated for all names described or supposedly described from more than one specimen

A malária é uma das prioridades da pesquisa mundial na área de desenvolvimento de vacinas. Apesar da contínua e crescente atividade de pesquisa nessa área, ainda não existe uma vacina capaz de impedir a infecção pelo Plasmodium spp. Devido ao complexo ciclo de vida deste agente, uma formulação vacinal eficaz para a indução de uma resposta imune protetora deverá conter uma combinação de regiões imunodominantes de antígenos do parasita. Portanto, este trabalho visou caracterizar a resposta imune humoral induzida pela imunização experimental de camundongos com o Antígeno 1 de Membrana Apical (AMA-1), região C-terminal da Proteína 1 da Superfície do Merozoíto e a Proteína 3&#946; da Superfície do Merozoíto de P. vivax, administradas isoladamente ou em combinação. As proteínas recombinantes foram purificadas por cromatografia de afinidade e por cromatografia de troca iônica, posteriormente foram analisadas por RP-HPLC confirmando o elevado nível de pureza das amostras. A imunogenicidade dessas formulações foi avaliada em duas linhagens de camundongos BALB/c e C57BL/6, e na presença de dois adjuvantes Quil A e Poly I:C. Os títulos de anticorpos IgG foram determinados por ELISA. Os camundongos C57BL/6 imunizados com a combinação dos antígenos, emulsificados em Quil A ou Poly I:C apresentaram altos títulos de anticorpos (log10>4), assim como os camundongos imunizados com os antígenos administrados individualmente. Em contraste, os camundongos BALB/c imunizados com a combinação dos antígenos apresentaram títulos de anticorpos mais baixos contra a proteína MSP119 ou contra as proteínas MSP119 e AMA-1 quando administradas na presença dos adjuvantes Quil A e Poly I:C, respectivamente. Interessantemente, observamos um aumento significativo nos títulos de anticorpos dos camundongos C57BL/6 imunizados com a combinação dos antígenos emulsificados em Poly I:C contra a proteína MSP3&#946;. A razão entre as subclasses de IgG mostraram um perfil de reposta mista Th1/Th2, em todos os grupos testados. Os anticorpos específicos mantiveram-se elevados por 6 meses após a última imunização, mostrando que a resposta imune induzida pelas imunizações experimentais foi duradoura. Nossos dados, em conjunto, demonstram que a combinação de antígenos pode ser uma estratégia promissora de vacinação contra a malária. / Malaria is one of the priorities of global research in the area of vaccine development. In spite of the continuing and growing research activity in this area, there is still no vaccine to prevent infection by Plasmodium spp. Due to the complex life cycle of this agent, an effective vaccine formulation to elicit protective immune responses should contain a combination of immunodominant regions of parasite antigens. Therefore, this study aimed at characterizing the humoral immune response induced by experimental immunization of mice with Apical Membrane Antigen 1 (AMA-1), C-terminal region of the Merozoite Surface Protein 1 and Merozoite Surface Protein 3&#946; of P. vivax, provided either alone or as a combination. The recombinant proteins were purified by affinity and ion exchange chromatography, subsequently were analyzed by RP-HPLC to confirm the high purity of the samples. The immunogenicity of these formulations was evaluated in BALB/c and C57BL/6 mice, administered in the presence of two different adjuvants, Quil A or Poly I:C. The humoral immune response was measured by IgG antibody titers using ELISA. C57BL/6 mice immunized with the recombinant antigen combination in the presence of Quil A or Poly I:C adjuvants showed high antibody titers (log10>4) similar to mice inject with a single antigen alone. In contrast, BALB/c mice immunized with the recombinant antigen combination had lower antibody titers to MSP119 or to MSP119 and AMA-1 when administered in the presence of Quil A or Poly I:C adjuvants, respectively. Interestingly, we observed a significant increased in the antibody titers of the C57BL/6 mice receiving the combination of antigens against MSP3&#946; protein in Poly I:C. The ratio between the IgG subclasses profile showed a mixed Th1/Th2 response in all groups tested. Specific antibodies were still high six months after the last immunizing dose indicating a long lived immune response. Together, our data show that the combination of antigens may be an effective strategy for immunization against malaria.

O objetivo deste trabalho foi investigar a divulgação de informações sobre operações de combinação de negócios, ocorridas no Brasil no ano de 2010 e verificar quais fatores influenciaram o nível de disclosure. A partir do ano de 2010 entrou em vigor o Pronunciamento Técnico CPC 15 - Combinação de Negócios, relacionado com a norma internacional IFRS 3 - Business Combination, a qual estabelece as informações que devem ser divulgadas numa combinação de negócios. Apesar do CPC 15 determinar quais informações devem ser divulgadas, observaram-se diferenças no nível de informação divulgada entre as empresas. Para se analisar o nível de divulgação de informações sobre operação de combinação de negócios, construi-se um índice de disclosure de combinação de negócios (INDCOMB), baseado nas informações a serem divulgadas pelas empresas, de acordo com o CPC-15. A partir desse índice, são analisados, por meio de regressão multivariada, quais fatores influenciavam o nível de disclosure. Tendo como variável dependente o índice INDCOMB, avalia-se se os seguintes fatores influenciavam no nível de disclosure: o porte da empresa adquirente, o percentual reconhecido do ágio por expectativa de rentabilidade futura (goodwill) reconhecido em relação ao valor da transação, a dispersão do capital da empresa adquirente, o porte da empresa de auditoria e a participação da adquirente em programas de ADRs, American Depositary Receipts. São utilizados como variáveis de controle a listagem da adquirente nos segmentos diferenciados da BM&FBOVESPA, o setor de atuação, a origem (estatal, privada de capital nacional ou privada de capital estrangeiro) e o porte relativo da empresa adquirida em relação à empresa adquirente. Analisam-se operações de combinação de negócios de 40 companhias abertas envolvidas em 76 operações de combinação de negócios. De acordo com os resultados, o porte da empresa de auditoria e o porte relativo da empresa adquirida são fatores que influenciam o nível de divulgação de informações sobre combinação de negócios. Os demais fatores não apresentam resultados conclusivos, conforme o estudo realizado. / The aim of this work has been to analyze the disclosure of information on business combination carried out in Brazil in the year 2010 and to assess the factors that influence the level of disclosure. From the year 2010 onwards the provisions of the CPC-15 - Business Combinations statement started its effects. CPC 15 is related to the IASB international standard IFRS 3 - Business Combination, that provides the information must be disclosed in a business combination operation. Although CPC-15 determines the compulsory information that should be disclosed, it was observed that there are differences in the level of information disclosed between companies. To analyze the level of disclosure of information about the operations an index of disclosure of a business combination (INDCOMB) has been built, based on information that companies should disclose according to the CPC-15. Then the factors which influenced the level of disclosure was analyzed using multivariate regression. The dependent variable is the index INDCOMB and the following factors has been analyzed to assess the influenced on the disclosure level: the acquirer size, the percentage of goodwill recognized relative to the value of the transaction, the acquirer free float, the auditing firm size and the acquirer participation on ADRs (American Depositary Receipts). As control variables the listing status of acquirer on the special segments of BM&FBOVESPA, its sector of activity, the source (state, private domestic capital or private foreign capital), the acquired relative size regarding the acquiring company was used. Business combination of 40 public companies involved in 76 operations has been analyzed. The results suggest that auditing firm size and the relative size of the acquired company are factors that influence the level of disclosure of information on a business combination. The other factors did not show conclusive results, according this work.

Este estudo contribui para um melhor entendimento do desempenho de veículos combinados em interseções de rodovias secundárias. A hipótese de que as normas nacionais e estrangeiras não são adequadas para permitir a compatibilidade entre a circulação desses veículos e a geometria horizontal de interseções em nível no Brasil é investigada. Através de processo de simulação demonstramos que, com relação ao arraste, o comportamento de veículos com mais de uma articulação pode ser bom, e por vezes melhor que o de veículos com apenas uma articulação, se considerados certos aspectos operacionais e de engenharia. Contamos que as autoridades de tráfego brasileiras passem a ser menos restritivas para com a regulamentação de dimensões de veículos combinados longos, tendo em vista o aumento de produtividade alcançado com o seu uso. Como a regulamentação brasileira tem sido tradicionalmente influenciada por normas e recomendações estrangeiras, tanto para o projeto e construção de vias como para a regulamentação de veículos, procuramos caracterizar as diferenças de comportamento dos veículos e as respectivas discrepâncias em relação às normas nacionais e estrangeiras. Esta avaliação visa fornecer elementos para um julgamento mais apropriado das condições brasileiras, para que possamos elaborar nossas próprias normas, promovendo melhores condições de segurança aos usuários dos sistemas de transporte rodoviário. / This study contributes to a better understanding of combination vehicle performance on secondary roadway intersections. The hypothesis that national and foreign rules are inadequate to provide compatibility of the traffic of these vehicles with the horizontal geometry of at grade intersections in Brazil is investigated. With respect to offtracking, and with due consideration to certain operational and engineering concerns, we have demonstrated, through a simulation process, that the behavior of vehicles with double articulation can be good, and at times even better than the behavior of single articulated vehicles. We expect that Brazilian roadway authorities will become Iess restrictive toward the regulation of longer combination vehicles, taking into consideration the increase in productivity achieved with their use. Since Brazilian regulatory agencies have been traditionally influenced by foreign standard rules and recommendations for highway design and construction, as well as regulation of vehicles, we have tried to characterize the differences in vehicle performance and the respective discrepancies in relation to national and foreign standards. The main objective of this evaluation is to present the elements that permit a more appropriate judgment of Brazilian conditions, so that we will be able to elaborate compatible rules and procedures, thus providing better safety conditions for users of roadway transportation systems.

Tanto na esfera profissional como acadêmica, combinações de negócios demandam contadores, administradores, economistas, estatísticos, advogados e financistas pela complexidade e altas cifras envolvidas. Contudo, relevante lacuna normativa referente à contabilização de eventual Goodwill gerado em transação dentro de grupo econômico (Ágio Interno) nas Demonstrações Individuais proporciona celeuma espinhosa. No Brasil tivemos interpretações e mesmo regulações conflitantes nos últimos anos. Da mesma forma, internacionalmente não existe pacificação alguma. A questão basicamente repousa na analogia do IFRS 3, CPC 15 brasileiro (destinado à combinação de negócios entre terceiros e à Demonstração Consolidada). Tanto aqui como lá, por diferentes razões, discutem-se 3 possibilidades para o Goodwill intragrupo: sempre contabilizá-lo, nunca contabilizá-lo ou o aclamado \"depende\". Este estudo téorico interdisciplinar se valeu de teoria e doutrina societária e contábil. Bem como suporte de teorias econômicas, elementos de teoria geral do direito civil e do direito das obrigações. Além dos normativos legislativos brasileiros e internacionais. Na análise das 3 correntes, nesta perspectiva jurídico-contábil, buscou-se aprofundamento conceitual de Goodwill e de Grupos Econômicos, orientando-se pelos parâmetros estruturantes do IFRS. Como consequência, a pesquisa normativa concluiu pelo \"depende\". A aplicação da analogia, verificação da legitimidade do ágio interno, instaura-se não na singela constatação de controle acionário e sim na independência das partes. Majoritariamente quem detém o controle acionário acaba direcionando a transação. Entretanto, pode ocorrer descasamento entre o controle acionário e o efetivo controle de gestão (direcionamento da transação) surgindo casos de partes independentes dentro de grupo e, por outro lado, partes dependentes em relações externas. / In the professional sphere as well as in the academy, business combinations require accountants, managers, economists, statisticians, lawyers and financiers due to the complexity and the high figures involved. However, relevant regulatory gap related to the recognition of eventual goodwill generated by transaction inside an economic group in the Individual Financial Statements provides thorny turmoil. In Brazil interpretations and even regulations have conflicted over the last few years. Further there is no international agreement regarding this issue. The question basically rests on the analogy of IFRS 3, CPC 15 in Brazil (addressed for business combination between third parties and Consolidated Statement). Both here and there, for different reasons, three possibilities for the Intragroup Goodwill are discussed: always recognize it, never recognize it, or the acclaimed \"it depends\". This theoretical and interdisciplinary study made use of theory and doctrine from Corporate Law and Accounting. It was also supported by economic theories, elements from General Theory of Civil Law and Obligation Law, as well as the Brazilian and international legislative standards. In the analysis of these 3 views, through this accounting and legal perspective, we sought to deepen the concepts of Goodwill and Economic Groups, guided by the structuring parameters of the IFRS. As a result, the normative research concluded in favour of \"it depends\". The application of the analogy, when legitimacy of intragroup goodwill is verified, is established not on the simple check of stock control, but through the parties\' independence. In most cases, the controlling stock holder ends up directing the transaction. Nevertheless, mismatch can occur between the stock control and the effective management control (transaction\'s direction) resulting in cases of independent parties inside the group and, on the other hand, dependent parties in external relations.

by Lee Hon Kit. / Thesis (M.Sc.)--Chinese University of Hong Kong, 1998. / Includes bibliographical references (leaves 80-89). / Chapter 1. --- Introduction --- p.1 / Chapter 1.1 --- Lipids and Lipoproteins --- p.1 / Chapter 1.1.1 --- Chemistry and Classification of Lipids --- p.1 / Chapter 1.1.2 --- Lipoprotein and Apolipoprotein --- p.3 / Chapter 1.1.2.1 --- Lipoprotein: Structure and Classification --- p.3 / Chapter 1.1.2.2 --- Apolipoprotein: Structure and Function --- p.5 / Chapter 1.1.2.3 --- Lipoprotein (a) and Apolipoprotein (a) --- p.8 / Chapter 1.1.3 --- Outline of Lipid and Lipoprotein Metabolism --- p.10 / Chapter 1.1.3.1 --- Exogenous Lipid Metabolism --- p.10 / Chapter 1.1.3.2 --- Endogenous Lipid Pathway --- p.13 / Chapter 1.2 --- "Dyslipidaemia: Definition, Classification and Coronary Heart Disease" --- p.20 / Chapter 1.2.1 --- Definition --- p.20 / Chapter 1.2.2 --- Classification of Dyslipidaemia --- p.21 / Chapter 1.2.3 --- Dyslipidaemia and CHD --- p.24 / Chapter 1.3 --- Dyslipoproteinaemia and Atherogenesis --- p.25 / Chapter 1.3.1 --- Pathology and Pathogenesis --- p.25 / Chapter 1.3.2 --- Central Role of Oxidised LDL in Atherogenesis --- p.29 / Chapter 1.3.3 --- LDL Heterogeneity and Atherogenesis --- p.37 / Chapter 1.4 --- Management of Dyslipidaemia --- p.41 / Chapter 1.4.1 --- Drug therapy --- p.43 / Chapter 1.4.1.1 --- Triglyceride Lowering Drugs --- p.43 / Chapter 1.4.1.2 --- Cholesterol Lowering Drugs --- p.45 / Chapter 1.4.1.3 --- Combination Drug Therapy --- p.46 / Chapter 1.5 --- Aims of this study --- p.49 / Chapter 2. --- Materials and Methods --- p.50 / Chapter 2.1 --- Materials --- p.50 / Chapter 2.1.1 --- Patients and Controls --- p.50 / Chapter 2.1.2 --- Drug Administration Trials --- p.51 / Chapter 2.1.3 --- Blood Samples --- p.52 / Chapter 2.1.4 --- Chemicals and Solutions --- p.52 / Chapter 2.1.5 --- Apparatus and Equipments --- p.52 / Chapter 2.2 --- Methods --- p.54 / Chapter 2.2.1 --- "Serum Cholesterol, Triglyceride and High Density Lipoprotein cholesterol" --- p.54 / Chapter 2.2.2 --- "Apolipoprotein AI, B-100 and Lipoprotein (a) Assays" --- p.54 / Chapter 2.2.3 --- Ultracentrifugation of LDL Fraction --- p.55 / Chapter 2.2.4 --- In Vitro Assessment of LDL Oxidisability --- p.55 / Chapter 2.2.4.1 --- De-Salting of LDL Fraction --- p.55 / Chapter 2.2.4.2 --- Continuously Diene Formation Monitoring --- p.56 / Chapter 2.2.5 --- LDL Particle Size --- p.56 / Chapter 2.2.6 --- Statistical Analysis --- p.57 / Chapter 3. --- Results --- p.59 / Chapter 3.1 --- Quantitative Measurement of apo B-100 --- p.59 / Chapter 3.2 --- "Associations between Serum Triglyceride, LDL Particle Size and LDL Oxidisability" --- p.60 / Chapter 3.3 --- "Effect of single drug and combination drug therapy on lipids, lipoproteins and apolipoproteins" --- p.64 / Chapter 3.3.1 --- Quantitative Changes of Lipids and Lipoproteins --- p.64 / Chapter 3.3.2 --- Qualitative changes of LDL particles --- p.65 / Chapter 4. --- Discussion --- p.74 / Chapter 4.1 --- "Associations between Triglyceride concentration, HDL Cholesterol concentration, LDL oxidisability and Particle Size" --- p.74 / Chapter 4.2 --- Effects of Fluvastatin and Gemfibrozil on Combined Hyperlipidaemic Patients --- p.76

Holomorphic correspondences are multivalued functions from the Riemann sphere to itself. This thesis is concerned with a certain type of holomorphic correspondence known as a covering correspondence. In particular we are concerned with a one complexdimensional family of correspondences constructed by post-composing a covering correspondence with a conformal involution. Correspondences constructed in this manner have varied and intricate dynamics. We introduce and analyze two subfamilies of this parameter space. The first family consists of correspondences for which the limit set is a Cantor set, the second family consists of correspondences for which the limit set is connected and for which the action of the correspondence on the complement of this limit set exhibits certain group like behaviour.

P-values combination procedure for multiple statistical tests is a common data analysis method in many applications including bioinformatics. However, this procedure is nontrivial when input P-values are dependent. For the Fisher€™s combination procedure, a classic method is the Brown€™s Strategy [1, Brown,1975], which is based empirical moment-matching of gamma distribution. In this project, we address a more general family of weighting-andtruncation p-value combination procedures called TFisher. We first study how to extend Brown€™s Strategy to this problem. Then we make further development in two directions. First, instead of using the empirical polynomial model-fitting strategy to find moments, we developed an analytical calculation strategy based on asymptotic approximation. Second, instead of using the gamma distribution to approximate the null distribution of TFisher, we propose to use a mixed gamma distribution or a shifted-mixed gamma distribution. We focus on calculating the one-sided p-value for TFisher, especially the soft-thresholding version of TFisher. Simulations show that our methods much improve the accuracy than the traditional strategy.

Submitted by Maicon Juliano Schmidt (maicons) on 2015-06-17T14:21:14Z No. of bitstreams: 1 Adriana Kurtz Pasini_.pdf: 1750334 bytes, checksum: fc258faf85e2c4b9fde98d5203a49295 (MD5) / Made available in DSpace on 2015-06-17T14:21:14Z (GMT). No. of bitstreams: 1 Adriana Kurtz Pasini_.pdf: 1750334 bytes, checksum: fc258faf85e2c4b9fde98d5203a49295 (MD5) Previous issue date: 2015-02-20 / Nenhuma / Este estudo analisou o impacto das IFRS no reconhecimento e mensuração do goodwill, representado em aquisições, fusões e incorporações de empresas, sob a perspectiva da teoria institucional. Para isso, elaborou-se o índice do goodwill de 90 empresas brasileiras de diversos segmentos, listados na CVM, observando se os mesmos registraram diferenças significativas, considerando as mudanças ocorridas nos quatros anos antes e nos quatros anos após adoção das IFRS. Para avaliar as diferenças de médias identificadas nos índices do goodwill, utilizou-se o teste Anova – Fator único e o Kruskal-Wallis. Os resultados revelaram que a adoção das IFRS impactou no índice do goodwill das empresas, havendo diferenças significativas entre os valores desse índice, reconhecido e mensurado antes e posterior a adoção das IFRS para as empresas, não financeiras, brasileiras de capital aberto. Insere-se, assim, a mudança institucional que decorre da IAS 38, normatizando o tratamento contábil dos ativos intangíveis, quer no contexto internacional, quer, especificamente, no cenário brasileiro. Também o resultado revelou que, se existem diferenças significativas no índice entre o goodwill reconhecido e mensurado nas empresas com classificação de governança distinta, não houve influência significativa. / This study examined the impact of IFRS on the recognition and measurement of goodwill, represented in acquisitions, mergers and acquisitions of companies, from the perspective of institutional theory. For this, we elaborated the goodwill index 90 Brazilian companies from various sectors, listed in the CVM, noting whether they reported significant differences, considering the changes in the four years before and four years after adoption of IFRS. To evaluate the mean differences identified in the goodwill of the indices, we used ANOVA - single factor and the Kruskal-Wallis test. The results revealed that the adoption of IFRS impact on goodwill index of companies, with significant differences between the values of this index, recognized and measured before and after the adoption of IFRS for companies, non-financial, Brazilian publicly traded. Falls, so institutional change which arises from IAS 38, regulating the accounting treatment of intangible assets, whether in the international context, or, specifically, in the Brazilian scenario. Also the result showed that if there are significant differences in the index between the goodwill recognized and measured in companies with distinct governance rating, no significant influence.