A formação de memórias de medo contextuais, como as estudadas no presente trabalho, requer a indução da plasticidade sináptica iniciada pela ativação de receptores transmembrana localizados nos neurônios de estruturas encefálicas como o hipocampo. O fluxo iônico mediado pelos receptores N-metil-D-aspartato (NMDARs) é essencial para ativar vias de sinalização intracelular que darão suporte à formação da memória. No entanto, esses receptores parecem não ser necessários em situações onde os animais passaram por uma experiência prévia similar a que está sendo aprendida. Dessa forma, um aprendizado anterior pode modificar os mecanismos de plasticidade que serão utilizados para codificar uma nova informação, caracterizando um fenômeno de metaplasticidade. Esse fenômeno ocorre quando os animais são pré-expostos ao local onde posteriormente serão submetidos a um aprendizado associativo ou quando são re-submetidos a mesma tarefa comportamental com dicas contextuais/espaciais diferentes. No presente trabalho, investigamos (i) os mecanismos de plasticidade sináptica (receptores) e de plasticidade não-sináptica (excitabilidade neuronal) recrutados para a formação do segundo aprendizado e (ii) se a independência dos NMDARs é mantida quando a memória anterior foi adquirida remotamente. Os animais utilizados nesse trabalho (camundongos ou ratos) foram expostos a dois aprendizados sequenciais realizados na tarefa de condicionamento aversivo ao contexto (CAC). O intervalo entre os condicionamentos foi de dois dias nos experimentos do Capítulo I e de três ou quarenta dias nos experimentos do Capítulo II. Cada aprendizado ocorreu em uma caixa de condicionamento com características próprias de formato, odor e iluminação (contexto A ou contexto B), sendo que o primeiro aprendizado ocorreu no contexto A e o segundo no contexto B. Nos experimentos do Capítulo I foram avaliadas no hipocampo dorsal as modificações na excitabilidade neuronal hipocampal induzidas pelo primeiro condicionamento, bem como os receptores envolvidos com a aquisição da memória subsequente e a sobreposição neuronal entre os dois aprendizados. Com a utilização do camundongo transgênico Teg-Tag foi possível identificar os neurônios recrutados para o primeiro aprendizado. Esse animal tem a expressão da proteína fluorescente verde (GFP, do inglês, green fluorescent protein) controlada pela ativação do gene c-fos, que é fisiologicamente transcrito após a atividade neuronal. Dessa forma, os neurônios ativados pelo aprendizado são marcados com GFP. Através da técnica de patch clamp foi observado que os neurônios GFP+ mantiveram a excitabilidade elevada por até dois dias após o treinamento no CAC. Além disso, a identificação dos neurônios recrutados 8 para o aprendizado subsequente foi realizada através da marcação imunofluorescente da proteína Fos, no seu pico de expressão endógena, noventa minutos após o re-treino. Foi observada uma maior sobreposição neuronal (GFP+, Fos+) quando os animais foram retreinados no mesmo contexto dois dias após o primeiro treino. Uma sobreposição intermediária (GFP+, Fos+) foi vista quando os animais tiveram o segundo condicionamento no contexto B, sendo ela significativamente maior do que a sobreposição nos animais não re-treinados. Adicionalmente, foi demonstrado que a aquisição do aprendizado subsequente é mediada por receptores metabotrópicos glutamatérgicos (mGluRs) ao invés de NMDARs. No Capítulo II foi investigado se uma memória remota, adquirida há quarenta dias, ainda seria capaz de influenciar nos mecanismos de plasticidade recrutados para aquisição do aprendizado subsequente. A dinâmica da consolidação sistêmica foi considerada nesses experimentos já que a evocação da memória remota passa a depender de estruturas encefálicas neocorticais, sem recrutar a atividade hipocampal. Apesar da evocação da memória remota não requerer a atividade hipocampal, foi observado que a aquisição do aprendizado subsequente a uma memória remota necessita a atividade de pelo menos uma sub-região do hipocampo (dorsal ou ventral). Complementarmente, os resultados indicaram que, quando o intervalo entre os aprendizados é aumentado (de três para quarenta dias), a formação do aprendizado subsequente, que era independente de NMDARs, volta a depender da plasticidade sináptica mediada por esses receptores no hipocampo (dorsal e ventral). Juntos, nossos resultados sugerem que o primeiro aprendizado causa um aumento da excitabilidade neuronal e modifica a plasticidade sináptica recrutada para o aprendizado subsequente, sendo este último mediado por mGluRs ao invés de NMDARs. Além disso, a metaplasticidade induzida pelo primeiro condicionamento é transiente; quando o intervalo entre as exposições é aumentado, o segundo aprendizado passa a depender novamente da ativação dos NMDARs. / Contextual fear memory formation, like the ones explored in the current work, requires the induction of the synaptic plasticity mediated by the activation of transmembrane receptors that are present in the brain structures as the hippocampus. The ionic flux through the N-methylaspartate- D-aspartate is crucial for activation of the intracellular signaling pathways that will support memory formation. However, these receptors are not necessary when animals had a prior similar learning. In this way, a previous learning can modify the plasticity mechanism that will be recruited to encode a new information, featuring a metaplasticity phenomenon. This phenomenon occurs when animals are pre-exposed to an environment where they will learn an associative learning later or when animals are re-exposed to the same behavioral task with distinct contextual/spatial cues. In the present study, we investigated (i) the synaptic plasticity mechanisms (receptors) and the non-synaptic plasticity mechanisms (neuronal excitability) required for the acquisition of the second learning and (ii) whether a subsequent learning that occurs in a remote time-point is still NMDAR-independent. The animals used in this study (mice or rats) were exposed to two sequential learnings that were performed in the contextual fear conditioning (CFC). The interval between conditionings were two days in the experiments of Chapter I and three or forty days in the experiments of the Chapter II. Each learning was performed in a box with differences on shape, odor and illumination (context A or context B). The first learning occurred in the context A followed by learning on context B. In the experiments of Chapter I it was evaluated the changes in the hippocampal neuronal excitability induced by the first conditioning, the receptors involved with the acquisition of the subsequent memory and the neuronal overlapping between the two sequential learnings. The Teg-Tag transgenic mouse allowed to identify the neurons activated for the first learning experience. This animal has the GFP expression under control of c-fos promoter that is activated by neuronal activity. It was shown by patch clamp that GFP+ neurons are still more excitable two days after learning. Also, the identification of neurons recruited for the subsequent learning was made through immunofluorescent staining of the Fos protein in its peak of endogenous expression, ninety minutes after learning. A greater overlapping (GFP+, Fos+) was observed when animals were retrained in the same context two days after first training. An intermediate overlapping was observed when animals were conditioned in the context B and this expression was significantly higher when compared to animals that were not 10 retrained in either context. Additionally, it was shown that acquisition of the subsequent learning is mediated by metabotropic glutamate receptors (mGluRs) instead of NMDARs In the Chapter II it was investigated whether a remote memory, acquired forty days earlier, is still able to influence in the synaptic plasticity mechanisms recruited for the acquisition of the subsequent learning. Systems consolidation dynamics was considered in these experiments because memory retrieval of a remote memory depends on neocortical brain regions, it not requires hippocampal activity. It was confirmed that hippocampus is not necessary for remote memory retrieval, however at least one longitudinal division of the hippocampus (dorsal or ventral) is essential for learning following a prior remote memory. Moreover, the results indicate that acquisition of the second learning is once again mediated by NMDARs in the hippocampus when the interval between learnings is extended from three to forty days. Altogether, our results suggest that the first learning lead to an increase in the neuronal excitability and modify the synaptic plasticity mechanism recruited for following learning, mGluR are required instead of NMDAR. Furthermore, the metaplasticity induced by first conditioning is transient; the second learning once again requires NMDARs activation when the interval between learnings is longer.

Thesis (Ph.D.(Criminology)) -- University of Limpopo, 2022 / House robbery and subsequent rape are under-researched crimes collectively and often treated differently in the field of social sciences. The relation between these two crimes needs to be addressed urgently. Therefore, this study aimed to explore motivational factors for committing house robbery and subsequent rape. This study adopted a qualitative research approach, guided by the Grounded Theory (GT), as a research design. The theoretical sampling was adopted for DCS clinical psychologists, social workers and incarcerated offenders in the Two (02) selected Correctional Centres in Gauteng and Limpopo Provinces of South Africa, all subjected to semi-structured face-to-face interviews. Moreover, the GT methods of data analysis, aided by the MAXQDA software were used, including open coding (Breaking of textual data into discrete parts), axial coding (Drawing of connections between codes), and selective coding (Selection of one central category that connects all the codes from the analysis and captures the essence of this study). The researcher generated codes from the verbatim expressions of the participants. The codes were categorised into open, axial and selective coding using the MAXQDA software. The codes in selective coding (Categories) were explained and supported by the reviewed literature studies on this subject. The findings of this study revealed that in most instances house robbery results in rape. The notable contributing factors to this phenomenon have been proven to be an opportunity, unstable family background, substance use, aggression, dominance, vulnerability and mob mentality. For the contribution to the body of knowledge; a conceptual model, consisting of Five (05) components, namely: 1) Socialisation, 2) Sexual violence curriculum, 3) Liquor regulations, 4) Ammunition registrations; and 5) Target hardening asformulated to effectively respond to the mentioned crimes. This study recommends that positive socialisation from an early age of male children is reported crucial for the development of pro-social factors; this can possibly curb these crimes. It is also forwarded that curriculum development should infuse sexual violence from basic-to-tertiary education. Equally, there is a dire need for the regulation of South African liquor available laws and policies with regard to the supply and sale of liquor as shared by most participants (Especially, the incarcerated v offenders) who positively highlighted alcohol intoxication during the commission of these crimes. Furthermore, registrations of ammunition and the creation of a database are highly sought, firearm accessibility should also be revisited to redress the past injustices as cited as one of the contributory factors to irregular availability of firearms and other related weapons. The opportunistic circumstances relating to the commission of these crimes should be relooked, by closely focusing on upgrading security measures for the community, Criminal Justice System (CJS), public and private Law Enforcement Agencies (LEAs), including technological advancement and improvements, as well as the induction of intelligence-led operations, and closer collaboration, interaction and information exchange, among others. / National Institute for the Humanities and Social Sciences (NIHSS) and African Humanities Deans Association (SAHUDA).

Orientador: Lucia Galvão de Albuquerque / Banca: Danísio Prado Munari / Banca: Márcio Cinachi Pereira / Resumo: Os objetivos deste estudo foram estimar associações genéticas entre o perímetro escrotal obtido aos 9 (PE9), 12 (PE12) e 18 meses de idade (PE18) e características reprodutivas medidas diretamente em novilhas tais como: idade ao primeiro parto (IPP), ocorrência de prenhez aos 16 meses de idade (Pr16) e reconcepção de fêmeas primíparas (REC), utilizando inferência Bayesiana, com intuito de verificar a possibilidade de incluí-las como critérios de seleção em programas de melhoramento genético de bovinos de corte. Foram analisados 158.148 dados de animais da raça Nelore, nascidos entre 1990 e 2006 e pertencentes ao arquivo zootécnico da Agropecuária Jacarezinho Ltda., localizada no município de Valparaíso, São Paulo. Foram realizadas análises uni e bi-características. Em análises bicaracterísticas, as estimativas de herdabilidade foram iguais a 0,22±0,05; 0,39±0,09; 0,20±0,06; 0,20±0,01; 0,54±0,03 e 0,17±0,03 para PE9, PE12, PE18, IPP, Pr16 e REC, respectivamente. As correlações genéticas estimadas entre PE9 e IPP, Pr16 e REC foram de -0,48±0,13; 0,51±0,13 e 0,02±0,19, respectivamente. As correlações genéticas entre PE12 e IPP, Pr16 e REC foram de -0,41±0,12; 0,35±0,12 e -0,16±0,17, respectivamente. As correlações genéticas entre PE18 e IPP, Pr16 e REC foram de - 0,29±0,13; 0,28±0,14 e -0,03±0,18, respectivamente. Esses resultados sugerem que a seleção de animais com maior perímetro escrotal, principalmente aos 12 meses de idade deverá ocasionar maior ocorrência de prenhez aos 16 meses e menor idade ao primeiro parto em fêmeas da raça Nelore / Abstract: The objectives of this study were estimate genetic associations between scrotal circumference obtained at 9 (SC9),12 (SC12) and 18 months of age (SC18) and reproductive traits measured directly in heifers as: age at first calving (AFC) occurrence of pregnancy at 16 months of age (HP16) and heifers subsequent rebreeding (HSR), using Bayesian inference, in order to verify the possibility of including them as criteria for selection in breeding programs for beef cattle. It were analyzed 158,148 records from Nelore cattle, born between 1990 and 2006 and belonging to Agropecuária Jacarezinho Ltda., located in Valparaíso council, São Paulo state. Single and two-trait analyses were accomplished. In two-trait analysis, the heritability estimates were equal to 0.22 ± 0.05, 0.39 ± 0.09, 0.20 ± 0.06, 0.20 ± 0.01, 0.54 ± 0.03, and 0.17 ± 0.03 for SC9, SC12, SC18, AFC, HP16 and HSR, respectively. The genetic correlation between AFC and SC9, HP16 and HSR were -0.48±0,13, 0.51±0,13 and 0.02±0,19, respectively. Genetic correlations between SC12 and AFC, HP16 and REC were -0.41±0,12, 0.35±0,12 and - 0.16±0,17, respectively. Genetic correlations between SC18 and AFC, HP16 and HSR were -0.29±0,13, 0.28±0,14 and -0.03±0,18, respectively. These results suggest that selection of animals with larger scrotal circumference, especially at 12 months of age should result in a higher incidence of pregnancy at 16 months and a decrease in age at first calving in Nellore females / Mestre

The present study explored how emotional cushioning (EC) buffered the relationship between grief intensity of perinatal loss and relationship satisfaction among women who have experienced pregnancy after loss. It was hypothesized that higher levels of grief intensity would be negatively associated with relationship satisfaction among women. Additionally, it was hypothesized that higher levels of EC would lessen the negative relationship between grief intensity of perinatal loss and relationship satisfaction among women. Through the use of a hierarchical linear regression, it was determined that grief intensity was not significantly associated with relationship satisfaction and that EC did not serve as a buffer between grief intensity and relationship satisfaction. However, a significant correlation was found between EC and relationship satisfaction. The results of this study can help contribute to the literature by providing more discussion about utilizing systemic approaches for clients who have experienced perinatal loss and pregnancy-related anxiety.

A presente dissertação apresenta um estudo experimental do comportamento verbal metafórico, verificando os efeitos deste fenômeno sobre respostas verbais subsequentes de vinte e cinco participantes universitários de uma universidade pública do Estado de São Paulo. Por meio de situações problemas, foi proposta uma investigação do controle de estímulos presente em tatos metafóricos (fera e vírus) como antecedentes verbais descritos pelo experimentador. Houve distintas condições experimentais para cada tato metafórico que exigiu a emissão de respostas verbais subsequentes de cada participante, após a leitura de um texto informativo. As respostas verbais subsequentes envolveram indicar entre alternativas a melhor para a resolução de problemas fictícios entre medidas preventivas e corretivas e informar a uma pessoa desconhecida sobre o texto informativo lido. O experimento foi arranjado, sob a hipótese de que os participantes tenderiam para medidas preventivas, se lessem o texto informativo com o tato metafórico da violência comparada a um vírus, ou para medidas corretivas, se lessem o texto informativo com o tato metafórico da violência comparada a uma fera. Os participantes, individualmente, foram convidados a realizar o mesmo protocolo de tarefas solicitadas na Linha de Base e na Condição Experimental. Este protocolo envolveu quatro tarefas, a saber (1) leitura de um texto informativo (2) escolha de alternativa preventiva ou corretiva para solução de problemas sociais, como fome na Linha de Base e violência na Condição Experimental, (3) indicação de trecho de controle para realização da tarefa anterior e (4) emissão de comportamento intraverbal, ou seja, contar sobre o texto informativo lido na primeira tarefa para uma pessoa desconhecida, que veria virtualmente. Na Condição Experimental, os participantes de cada grupo tiveram contato com informação apresentada por meio de metáforas distintas (grupo G-I e grupo G-II), sem metáfora (grupo G-III) e com estímulos arbitrários (palavra sem sentidos) comparados a metáforas distintas (grupo G-IV e grupo GV). Em todas as condições experimentais, houve avaliação do comportamento do participante como falante e ouvinte de seu próprio comportamento verbal. O experimento trouxe dados instigantes entre os grupos experimentais, visto que os participantes do grupo (a) G-I replicaram os dados de estudos anteriores em apenas 20% das respostas dos participantes, (b) G-II mantiveram controle verbal em 80% das respostas verbais subsequentes, ao assinalarem por medidas preventivas diante da metáfora vírus, (c) G-III mostrou uma prevalência dos participantes por medidas preventivas, visto que todos responderam por esta alternativa, (d) G-IV replicaram os dados de pesquisas anteriores mantendo uma relação entre o tato metafórico fera para 60% respostas verbais subsequentes com medidas corretivas, enquanto que (e) G-V estabeleceram o controle verbal metafórico sobre 100% das respostas verbais subsequentes com medidas preventivas. Na discussão de dados, são tecidas considerações acerca do desempenho dos participantes por grupo ressaltando (1) história de vida e história experimental, (2) contextos atuais e culturais presentes na vida dos participantes, (3) estabelecimento do controle de estímulos pelo tato metafórico, (4) comparativos entre os grupos, entre outras variáveis relevantes. Os achados do presente estudo são curiosos para a temática e mostra a pertinência de novos estudos no campo experimental para a temática / This work presents an experimental study of the metaphorical verbal behavior by checking the effects of this phenomenon on subsequent verbal responses. Twenty-five college student from a public university in the state of São Paulo were participants. Through problem situations, it was proposed an investigation of the stimulus control of metaphorical tact (\"beast\" and \"virus\") as verbal history described by the experimenter. There were different experimental conditions for each metaphorical tact which required a subsequent verbal responses of each participant, after reading an informational text. Subsequent verbal responses were: the participants indicated among the best alternatives for resolving problems between fictitious preventive and corrective measures and the participants reported to an unknown person about the text that the participants read. The experiment had the hypothesis that participants tend to give preventive measures, when read the text with the metaphorical tact of \"violence\" compared to a \"virus\" or corrective measures, if they read the information text with tact metaphorical of \"violence\" compared to a \"beast\". The individual participants were asked to perform the same protocol tasks requested in the Baseline and Experimental Condition. This protocol had four tasks, namely (1) reading informational text (2) choosing between preventive or corrective alternative to solve social problems such as hunger in the Baseline and violence in Experimental Condition, (3) showing control on the responses of previous tasks and (4) intraverbal behavior, that is, telling about the informational text read in the first task for an unknown person, which showed up virtually. In the Experimental Condition, participants in each group had contact with informational text presented through different metaphors (G-I and G-II groups), without metaphor (G-III group) and arbitrary stimuli (words without meanings) compared to different metaphors (G-IV and GV groups). In all experimental conditions, there was participant\'s performance evaluation as speaker and listener of his own verbal behavior. The experiment brought compelling data between the experimental groups, as members of the group (a) G-I replicated data from previous studies in only 20% of participants\' responses, (b) G-II remained verbal control in 80% of verbal responses subsequent, by pointing by preventive options before the \"virus\" metaphor (c) G-III showed a prevalence of participants with preventive options, since all accounted for this alternative, (d) G-IV confirmed the previous survey data keeping a relationship between the \"beast\" metaphorical tact and 60% subsequent verbal responses with corrective options, while (e) G-V established the metaphorical verbal control over 100% of subsequent verbal responses with preventive measures. In the data discussion, it was emphasize (1) life history and experimental history, (2) current and cultural contexts present in the lives of the participants, (3) stimulus control of metaphorical tact, (4) comparison between groups, and other relevant variables. The findings of present study are curious and inspires more studies in the experimental field of the theme

This diploma thesis is about long-lived assets. The primary objective is to create the comprehensive view regarding specifics of initial measurement of production, plant and equipment and measurement of subsequent costs in accordance with IFRS in comparison of U. S. GAAP and czech accounting legislation. Specifics of measurement are based on kinds of acquisition. The diploma thesis is divided into three main sections. Features of long-lived asset according to IFRS, U. S. GAAP and czech accounting legislation are in the first section. The second section contains initial measurements of production, plant and equipment depended on types of acquisition primary in accordance with IFRS in comparison of U. S. GAAP and czech accounting legislation, one by one. The third section comprises measurement of subsequent costs.

A presente dissertação apresenta um estudo experimental do comportamento verbal metafórico, verificando os efeitos deste fenômeno sobre respostas verbais subsequentes de vinte e cinco participantes universitários de uma universidade pública do Estado de São Paulo. Por meio de situações problemas, foi proposta uma investigação do controle de estímulos presente em tatos metafóricos (fera e vírus) como antecedentes verbais descritos pelo experimentador. Houve distintas condições experimentais para cada tato metafórico que exigiu a emissão de respostas verbais subsequentes de cada participante, após a leitura de um texto informativo. As respostas verbais subsequentes envolveram indicar entre alternativas a melhor para a resolução de problemas fictícios entre medidas preventivas e corretivas e informar a uma pessoa desconhecida sobre o texto informativo lido. O experimento foi arranjado, sob a hipótese de que os participantes tenderiam para medidas preventivas, se lessem o texto informativo com o tato metafórico da violência comparada a um vírus, ou para medidas corretivas, se lessem o texto informativo com o tato metafórico da violência comparada a uma fera. Os participantes, individualmente, foram convidados a realizar o mesmo protocolo de tarefas solicitadas na Linha de Base e na Condição Experimental. Este protocolo envolveu quatro tarefas, a saber (1) leitura de um texto informativo (2) escolha de alternativa preventiva ou corretiva para solução de problemas sociais, como fome na Linha de Base e violência na Condição Experimental, (3) indicação de trecho de controle para realização da tarefa anterior e (4) emissão de comportamento intraverbal, ou seja, contar sobre o texto informativo lido na primeira tarefa para uma pessoa desconhecida, que veria virtualmente. Na Condição Experimental, os participantes de cada grupo tiveram contato com informação apresentada por meio de metáforas distintas (grupo G-I e grupo G-II), sem metáfora (grupo G-III) e com estímulos arbitrários (palavra sem sentidos) comparados a metáforas distintas (grupo G-IV e grupo GV). Em todas as condições experimentais, houve avaliação do comportamento do participante como falante e ouvinte de seu próprio comportamento verbal. O experimento trouxe dados instigantes entre os grupos experimentais, visto que os participantes do grupo (a) G-I replicaram os dados de estudos anteriores em apenas 20% das respostas dos participantes, (b) G-II mantiveram controle verbal em 80% das respostas verbais subsequentes, ao assinalarem por medidas preventivas diante da metáfora vírus, (c) G-III mostrou uma prevalência dos participantes por medidas preventivas, visto que todos responderam por esta alternativa, (d) G-IV replicaram os dados de pesquisas anteriores mantendo uma relação entre o tato metafórico fera para 60% respostas verbais subsequentes com medidas corretivas, enquanto que (e) G-V estabeleceram o controle verbal metafórico sobre 100% das respostas verbais subsequentes com medidas preventivas. Na discussão de dados, são tecidas considerações acerca do desempenho dos participantes por grupo ressaltando (1) história de vida e história experimental, (2) contextos atuais e culturais presentes na vida dos participantes, (3) estabelecimento do controle de estímulos pelo tato metafórico, (4) comparativos entre os grupos, entre outras variáveis relevantes. Os achados do presente estudo são curiosos para a temática e mostra a pertinência de novos estudos no campo experimental para a temática / This work presents an experimental study of the metaphorical verbal behavior by checking the effects of this phenomenon on subsequent verbal responses. Twenty-five college student from a public university in the state of São Paulo were participants. Through problem situations, it was proposed an investigation of the stimulus control of metaphorical tact (\"beast\" and \"virus\") as verbal history described by the experimenter. There were different experimental conditions for each metaphorical tact which required a subsequent verbal responses of each participant, after reading an informational text. Subsequent verbal responses were: the participants indicated among the best alternatives for resolving problems between fictitious preventive and corrective measures and the participants reported to an unknown person about the text that the participants read. The experiment had the hypothesis that participants tend to give preventive measures, when read the text with the metaphorical tact of \"violence\" compared to a \"virus\" or corrective measures, if they read the information text with tact metaphorical of \"violence\" compared to a \"beast\". The individual participants were asked to perform the same protocol tasks requested in the Baseline and Experimental Condition. This protocol had four tasks, namely (1) reading informational text (2) choosing between preventive or corrective alternative to solve social problems such as hunger in the Baseline and violence in Experimental Condition, (3) showing control on the responses of previous tasks and (4) intraverbal behavior, that is, telling about the informational text read in the first task for an unknown person, which showed up virtually. In the Experimental Condition, participants in each group had contact with informational text presented through different metaphors (G-I and G-II groups), without metaphor (G-III group) and arbitrary stimuli (words without meanings) compared to different metaphors (G-IV and GV groups). In all experimental conditions, there was participant\'s performance evaluation as speaker and listener of his own verbal behavior. The experiment brought compelling data between the experimental groups, as members of the group (a) G-I replicated data from previous studies in only 20% of participants\' responses, (b) G-II remained verbal control in 80% of verbal responses subsequent, by pointing by preventive options before the \"virus\" metaphor (c) G-III showed a prevalence of participants with preventive options, since all accounted for this alternative, (d) G-IV confirmed the previous survey data keeping a relationship between the \"beast\" metaphorical tact and 60% subsequent verbal responses with corrective options, while (e) G-V established the metaphorical verbal control over 100% of subsequent verbal responses with preventive measures. In the data discussion, it was emphasize (1) life history and experimental history, (2) current and cultural contexts present in the lives of the participants, (3) stimulus control of metaphorical tact, (4) comparison between groups, and other relevant variables. The findings of present study are curious and inspires more studies in the experimental field of the theme

El presente Trabajo de tesis fue elaborado con la finalidad de determinar el impacto financiero de la medición posterior de Propiedad, Planta y Equipo en el sector de bebidas no alcohólicas de consumo masivo en Perú, 2017. Por consiguiente, la investigación se cimentará en aplicar la Norma Internacional de Contabilidad 16 (en adelante, NIC 16) “Propiedad, Planta y Equipo” y la Norma Internacional de Contabilidad 36 (en adelante, NIC 36) “Deterioro del valor de los activos”. Esta investigación se basará en las empresas del sector de bebidas no alcohólicas de consumo masivo, categoría denominada “Soft Drinks”. Este mercado está compuesto por bebidas carbonatadas, agua embotellada, néctares, jugos, bebidas energizantes, entre otras. El rubro más importante del total de activos en los EEFF de las compañías del sector es Propiedad, Planta y Equipo (PPE). Representa aproximadamente el 55% del total de activos. Por lo que, se considera tan importante analizar la medición posterior de PPE para que se tenga la mejor representación fiel de sus Estados Financieros. En el marco teórico se analizan los conceptos de ambas NICs y se desarrolla cómo está compuesto el sector en estudio y sus tendencias a futuro. Luego, en el plan de investigación se define el problema, hipótesis y objetivos. Después, se desarrolla la metodología donde se utilizarán instrumentos cualitativos, tales como entrevistas a profundidad e instrumentos cuantitativos, tales como encuestas. Ambos instrumentos se realizaron a expertos en el sector de bebidas no alcohólicas de consumo masivo y a socios de las más importantes empresas auditoras del país (PWC Perú y EY Perú). Asimismo, se desarrolla un caso práctico donde se cuantificará aplicar un nuevo modelo de medición posterior, el deterioro de activos y el impacto en los ratios financieros. Finalmente, en el capítulo de desarrollo se muestran los resultados de los instrumentos y en el capítulo de análisis se evalúan los efectos obtenidos con las hipótesis planteadas. Se concluye que la medición posterior de Propiedad, Planta y Equipo impacta en la situación financiera y económica de las empresas del sector bebidas no alcohólicas de consumo masivo en el Perú, 2017. / The present Thesis work was developed with the purpose of determine the financial impact of the subsequent measurement of property, plant and equipment in the non-alcoholic beverage sector of mass consumption in Peru, 2017. Therefore, the research will be based on the International Accounting Standard 16 (hereinafter, IAS 16) "Property, Plant and Equipment" and the International Accounting Standard 36 (hereinafter, IAS 36) "Impairment of assets”. This research is based on companies in the non-alcoholic beverage of mass consumption industry, category called “Soft Drinks”. This market is composed by carbonated drinks, bottled water, nectars, juices, energy drinks and others. The most important item of total assets in this sector is "Property, Plant and Equipment". It represents approximately 55% of total assets. Therefore, it is considered so important to analyze the subsequent measurement of PPE to have the best faithful representation of the Financial Statements. In the theoretical framework, the concepts of both NICs are analyzed and the composition of sector under study and its future trends. Then, in the research plan, the problem, hypothesis and objectives are defined. After that, the methodology is developed where qualitative instruments will be used, like depth interviews and quantitative instruments, such as surveys. Both instruments were made to experts in the non-alcoholic beverages sector and to partners of the most important audit companies of this country (PWC Peru and EY Peru). In addition, a case study will be developed to quantify the application of a new model of subsequent measurement, the impairment of assets and the impact on financial ratios. Finally, in the development chapter, the results of the instruments are shown and in the chapter of analysis the effects obtained with the hypotheses proposed are evaluated. It is concluded that the subsequent measurement of Property, Plant and Equipment impacts on the financial and economic situation of companies in the sector of non- alcoholics mass consumption in Peru, 2017. / Tesis

Recent proposals have attributed a key role to novelty in the formation of new episodic memories. These proposals are based on evidence of enhanced memory and greater metabolic activity in the hippocampus in response to novel relative to familiar materials. However, such novelty effects are incongruous with long-standing observations that familiar items and lists are associated with better memory than novel ones. In four experiments, I explored possible reasons for this apparent discrepancy. In Experiment 1, I directly tested whether previously observed novelty effects were the result of novelty, discrimination demands, or both. I used linguistic materials (proverbs) to replicate the novelty effect but found it occurred only when familiar items were subject to source confusion. In Experiment 2, to examine better how novelty influences episodic memory, I used experimentally familiar, pre-experimentally familiar, and novel proverbs in a paradigm designed to overcome discrimination demand confounds. Memory was better for both types of familiar proverbs. These cognitive results indicate that familiarity, not novelty, leads to better episodic memory for studied items, regardless of whether familiarity is experimentally induced or based on prior knowledge. I also conducted two fMRI experiments to evaluate the neural correlates of the encoding of novel and familiar forms of information. In Experiment 3, I compared the neural encoding correlates of source memory for novel and familiar visual scenes using fMRI. Replicating previous neuroimaging studies, I observed an anterior novelty-sensitive region of the hippocampus specialized in novelty encoding. Unlike past studies, I also probed for familiarity-encoding regions and identified such regions in the posterior hippocampus. I replicated this pattern in Experiment 4 using proverbs as stimuli. As in Experiment 2, I found the effect held whether familiarity was based on prior knowledge or experimental induction. In both fMRI experiments, anterior and posterior hippocampal regions were functionally connected with different large-scale networks, helping to explain local variation in hippocampal functional specialization in terms of different neural contexts. Together, these experiments show that stimulus familiarity enhances episodic memory for materials, and that novelty is processed differently, not preferentially, in the hippocampus. A new model of hippocampal novelty processing is proposed.

Recent proposals have attributed a key role to novelty in the formation of new episodic memories. These proposals are based on evidence of enhanced memory and greater metabolic activity in the hippocampus in response to novel relative to familiar materials. However, such novelty effects are incongruous with long-standing observations that familiar items and lists are associated with better memory than novel ones. In four experiments, I explored possible reasons for this apparent discrepancy. In Experiment 1, I directly tested whether previously observed novelty effects were the result of novelty, discrimination demands, or both. I used linguistic materials (proverbs) to replicate the novelty effect but found it occurred only when familiar items were subject to source confusion. In Experiment 2, to examine better how novelty influences episodic memory, I used experimentally familiar, pre-experimentally familiar, and novel proverbs in a paradigm designed to overcome discrimination demand confounds. Memory was better for both types of familiar proverbs. These cognitive results indicate that familiarity, not novelty, leads to better episodic memory for studied items, regardless of whether familiarity is experimentally induced or based on prior knowledge. I also conducted two fMRI experiments to evaluate the neural correlates of the encoding of novel and familiar forms of information. In Experiment 3, I compared the neural encoding correlates of source memory for novel and familiar visual scenes using fMRI. Replicating previous neuroimaging studies, I observed an anterior novelty-sensitive region of the hippocampus specialized in novelty encoding. Unlike past studies, I also probed for familiarity-encoding regions and identified such regions in the posterior hippocampus. I replicated this pattern in Experiment 4 using proverbs as stimuli. As in Experiment 2, I found the effect held whether familiarity was based on prior knowledge or experimental induction. In both fMRI experiments, anterior and posterior hippocampal regions were functionally connected with different large-scale networks, helping to explain local variation in hippocampal functional specialization in terms of different neural contexts. Together, these experiments show that stimulus familiarity enhances episodic memory for materials, and that novelty is processed differently, not preferentially, in the hippocampus. A new model of hippocampal novelty processing is proposed.