Dissertations / Theses on the topic '25-37'

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Este trabalho compara o nível de atendimento de empresas brasileiras e francesas aos requisitos de divulgação definidos pelo IAS 37/CPC 25 - Provisões, Passivos e Ativos Contingentes. A amostra total foi subdividida em dois grupos: as 50 maiores empresas brasileiras e as 50 maiores empresas francesas (com base no faturamento) com ações negociadas no mercado de balcão norte-americano, sob a forma de American Depositary Receipts (ADRs), e as 50 maiores negociadas apenas em bolsa local. O índice de divulgação foi apurado a partir da leitura dos Balanços e Notas Explicativas do ano fiscal de 2016, com auxílio de um checklist dos itens de divulgação requeridos pela norma. Um primeiro resultado interessante se refere à diferença de comportamento em relação ao provisionamento de contingências: na França cerca de 87% das contingências estão provisionadas, enquanto no Brasil esse montante é de apenas 21%, ou seja, 79% das contingências reportadas nas demonstrações financeiras das empresas brasileiras não são reconhecidas no Balanço, sendo apenas divulgadas em Notas Explicativas. Em relação ao índice de divulgação, os resultados indicaram um nível de divulgação superior das empresas francesas em relação às brasileiras (uma média de 56,0% contra 48,9%, significante a 1%), condizente com a hipótese de que empresas listadas em países mais desenvolvidos economicamente tendem a divulgar mais. Além disso, o comportamento da divulgação entre as empresas francesas se mostrou bem mais condizente com o esperado a partir da literatura: empresas francesas com ADRs negociadas no mercado de balcão norte-americano tendem a divulgar mais que as negociadas apenas no mercado local; empresas maiores tendem a divulgar mais e empresas com maior montante de provisões para contingências também tendem a divulgar mais. Já no Brasil, ao contrário, foram encontradas evidências de um maior índice de divulgação entre as empresas negociadas apenas no mercado local que nas com ADRs no mercado de balcão, além de ter sido encontrada uma fraca correlação entre o índice de divulgação e as duas variáveis quantitativas analisadas: tamanho da empresa e materialidade das contingências provisionadas.
This study compares the compliance level of Brazilian and French companies in relation to the disclosure requirements defined by IAS 37/CPC 25 - Provisions, Contingent Liabilities and Assets. The total sample was subdivided into two groups: the 50 largest Brazilian and French (revenue-based) companies with shares traded on the US over-the-counter market in the form of American Depositary Receipts (ADRs), and the 50 largest traded only in local stock market. The level of disclosure was determined based on the reading of the Balance Sheets and Explanatory Notes for the fiscal year of 2016, with the support of a checklist of the disclosure items required by the standard. A first interesting result refers to the difference in behavior in relation to the provisioning of contingencies: in France, 87% of the contingencies are provisioned, while in Brazil this amount is only 21%, or 79% of the contingencies reported in the financial statements of Brazilian companies are not recognized in the Balance Sheet, but only disclosed in the Explanatory Notes. Regarding to the level of disclosure, the results indicated a higher level of disclosure by the French companies in relation to the Brazilian companies (an average of 56.0% against 48.9%, significant at 1%), consistent with the hypothesis that listed companies in most economically developed countries tend to disclose more. In addition, the behavior of disclosure among French companies proved to be much more consistent with that expected from the literature: French companies with ADRs traded in the US over-the-counter market tend to disclose more than those traded only in the local market; larger companies tend to disclose more and companies with larger amounts of provisions for contingencies also tend to disclose more. In Brazil, on the other hand, evidence of a higher level of disclosure was found among companies traded only in the local market than in ADRs in the over-the-counter market, and a weak correlation was found between the level of disclosure and the two quantitative variables analyzed: size of the company and materiality of the contingencies provisioned.

Bibliography: pages 136-147.
This study analyses the nature and basis of Vernon Robbins' socio-rhetorical criticism and its applicability to Luke 10:25-37. The main purpose of the study is to highlight the usefulness of socio-rhetorical criticism to parabolic interpretation through an assessment of its implications for the analysis of Luke 10:25-37. A comprehensive study of Robbins' approach and its applicability to the parable of the Good Samaritan (10:25-37) is conducted in three parts, in an attempt to derive a more precise understanding of the nature of the approach, and the manner in which Robbins grounds his thought in this interpretative process. Part I elucidates the theoretical basis of the study and its assumptions. Also included is a discussion of previous major trends in parabolic interpretation. This survey is important because it is not possible to commence a study of a parabolic text without presenting a brief chronological orientation of methodological approaches employed by scholars over the years. This section concludes with a consideration of Robbins' socio-rhetorical criticism as a significant innovation by moving boundaries and calling for dialogue among diverse disciplines. Part II gives a demonstration of socio-rhetorical criticism as it explores Luke 10:25- 37. Using tools of analysis from different disciplines as suggested in socio-rhetorical criticism, this study attempts to detect and emphasise a relationship between various approaches that have been applied to the parable of the Good Samaritan (Luke 10:25- 37) in an interdisciplinary manner. In the first section, attention is drawn to the relationship of various segments of Luke 10:25-37 to other texts, culture and history. It has been concluded that Luke set out to write his own version of a story which is not found elsewhere in the Synoptic Gospels, though a possible relationship exists between Luke 10:25-28 and Mark 12:28-34 (parallel Matthew 22:34-40) and parts of the Old Testament. In the second section, the language in Luke 10:25-37 is described covering the frequency of items, characterisation and voices, structure of the passage, and argumentation. The language employed contrasts the care of the needy and oppressed shown by the Samaritan with the negligence of the leaders of Israel. In the third section, the question of ideology as portrayed in Luke 10:25-37 is discussed in order to understand the political forces, personalities and institutions that shaped the lives and common destiny of the people in the first-century. In the fourth section, Luke 10:25-37 is analysed in the light of eastern Mediterranean cultural values by highlighting the concept of 'hospitality' which is closely related to the social value of 'honour-shame.' It is argued that Luke underscores the honourable position of Jesus as against that of the lawyer and the Temple hierarchy who are depicted as people who possessed great honour but lacked compassion. In the fifth and final section, the concept of the sacred in Luke 10:25-37 is discussed in order to explain the manner in which readers employ texts to convey the relationship between the sacred and the human. Thus, by exploring different methods of reading Luke 10:25-37, this study is concerned with the challenge of developing an integrated, relevant approach towards the understanding of Gospel texts in general and parables in particular. Part III covers the evaluation of the approach and the conclusions that can be drawn. The issues discussed in the evaluation include a critique of socio-rhetorical analysis in the context of its application to Luke 10:25-37, showing its strengths and weaknesses. On the basis of these findings, it has been concluded that, while some weaknesses may be detected in the approach, on the whole the useful insights it provides may be of great value in the understanding of Gospels in general and parables in particular. A final chapter draws some of the themes together from the three parts in formulating a conclusion.

HIV and AIDS present challenges to the well-being of individuals and to public health proportions unpresedented in modern history, and stigma has been identified as the single most contributor to the spread of the HI-virus. While the challenges presented by the AIDS pandemic are scientific and medical, it also has a psychological, legal, 
economic, social, ethical and religious impact on those infected and affected. The underlying question in this thesis is not whether the church should respond to this urgent societal challenge, but how it ought to respond. To explore this question, the thesis investigated how a New Testament text (as primary resource), particularly Luke's Gospel, could be a resource for shaping/sharpening the church's response to the pandemic.

Bibliography: leaves 108-116.
Part I of this study introduces the problem and the feminist methodologies to be employed in the thesis. The argument is that biblical scholarship and interpretation was based on Western patriarchal androcentric and sexist approach which considered maleness as normative human behaviour. The feminist approach to the parabolic interpretation is introduced as a contrast to the normative male dominated Western scholarship. Feminist theology demonstrates convincingly that the androcentric and misogynist bias of patriarchal tradition is serious. Then again, American, European African women theologians realize the need has arisen to establish alternative norms and sources of tradition to challenge these biases, and women seek a reconstruction or re-envisioning of the theological themes that will free males from these biases. While sharing these concerns I want to discuss these issues from the point of view of the Circle of Concerned African Women Theologians whose founding person is Mercy Oduyoye. These women feel oppressed by their African culture, religion and White domination. The African context will be represented by the Lesotho situation whose areas of similarity in oral mentality, culture and mode of life between the Basotho people and the ancient Jewish culture are close. Part II presents a historical interpretation of the three selected parabolic paradigms. These are: The parables of The Good Samaritan (Luke 10: 25-37), The Lost Coin (Luke 15: 8-10) and The Unjust Judge (Luke 18: 1-8) . This presentation is exposed by a selection of three scholars who typify the approach and views of their generation in the interpretation of each respective parable. Part III focuses on critical analyses of the three parables. The structural, exegetical, hermeneutical and African feminist's analysis will be the burden of this section. The conclusion will be the culmination of the present study.

Le coup de chaleur est une pathologie grave sans thérapeutique spécifique. Les animaux en coup de chaleur souffrent d’une inflammation accompagnée d’un déséquilibre métabolique en dépit de l’induction de « heat shock proteins » (Hsp70) et de la sécrétion de glucocorticoïdes. Le rôle relatif des ARNm Hsp70 et des glucocorticoïdes dans la tolérance à la chaleur est analysé. Les animaux vigiles intolérants à la chaleur présentent : une hyperthermie et une déshydratation sévères, un déséquilibre métabolique, une moindre sécrétion de glucocorticoïdes, des signes d’hyperactivation et d’agression cellulaires ainsi qu’une activation des processus inflammatoires. L’expression des ARNm Hsp70 est dépendante de l’intensité de l’agression et apparaît comme un mécanisme suiveur. Les glucocorticoïdes sont impliqués dans la tolérance en réduisant le développement des processus inflammatoires locaux et en favorisant l’expression des ARNm du facteur inhibiteur κBα (IκBα)
Heat stroke is a serious illness without specific treatment. Heat stroked animals exhibit inflammatory processes accompanied by metabolic imbalance. These impairments take place despite of heat shock proteins (Hsp70) induction and glucocorticoid secretion. The role of Hsp70 mRNA and glucocorticoids in heat tolerance has been analyzed. Vigil animals intolerant to heat present: severe hyperthermia and dehydration, metabolic imbalance, lesser glucocorticoid production, signs of cellular hyperactivation and aggression, activation of inflammatory processes. The Hsp70 mRNA expression depends on the intensity of the stressor and appears, in the chain of causality, as a consequence of the heat aggression. Glucocorticoids are involved in tolerance by reducing local inflammatory processes and favouring the expression of the inhibitory factor κBα (IκBα) mRNA

Dans cette thèse ont été analysées les conditions et le contexte de la progression mondiale du phénomène médiatique, d'une part par l'étude des médias d'information à vocation internationale, mais aussi par l'étude des enjeux financiers qui ont transformé l'industrie de la communication en un acteur très puissant de l'économie globale. Cette implication majeure de la chose médiatique dans le système international a donné lieu à l'émergence d'une véritable opinion publique mondiale devenue le théâtre d'entreprises d'influence destinées à orienter les esprits au moyen de l'élaboration de contenus adaptés à leur hétérogénéité. Ont également été étudiés dans cette étude les moyens d'action et de réaction des Etats face à un phénomène médiatique indissociable des relations internationales et faisant fi des représentations classiques du concept de souveraineté. Les Etats eux-mêmes en ont fait un outil de propagande vouée à la mise en valeur de leurs idéologies ou de leurs politiques. De même, une présence croissante des médias dans les conflits militaires, tant comme témoins qu'en tant qu'acteurs directs ou indirects de ces guerres, a été constatée. Les incidences géostratégiques relatives à cette utilisation internationale des médias sont-elles susceptibles d'engendrer l'impuissance des Etats face aux flux d'informations, d'autant qu'un certain nombre de contraintes juridiques, économiques et techniques pèsent dorénavant sur eux ? Cet affaiblissement apparent de l'Etat ne l'a pas laissé sans réactions, certaines étant particulièrement anti-démocratiques, d'autres plus constructives et favorables à la diffusion de la pensée humaine et au progrès des sociétés dans le cadre de la mondialisation
The context and the conditions under which the media phenomenon has grown so swiftly on a worldwide basis have been analyzed throughout this thesis. On one hand by the study of international information media, on the other by the study of the financial stakes which transformed the communication industry into a powerful actor of the global economy. This major implication of the media in the international system gave rise to the emergence of a worldwide public opinion being now targeted by operations of influence destined to orient hearts and minds with specific contents. Furthermore, States' actions and reactions facing a media phenomenon, now fully part of international relations, and regardless of classical concepts of sovereignty, have been studied in this work. States themselves used media as a propaganda tool to emphasize their ideologies and policies. Besides, the growing involvement of media in military conflicts, as witnesses or now as direct and indirect actors of these wars, has been established. As a result, is the geostrategic impact due to global use of media likely to generate a growing weakness of States facing relentless flows of information especially since legal, economical and technical aspects have favored this situation? This apparent weakening of States generated reactions, some of which are particularly anti-democratic, but others more constructive and willing to contribute in the diffusion of human thought and in the progress of human societies in the globalization context

Background: Determinants of vitamin D status are of interest when studying the epidemiology of disease in population groups because vitamin D is now recognized to decrease the risk of diseases such as osteoporosis, cancer, and cardiovascular disease. Understanding modifiable determinants of vitamin D status are important for managing vitamin D deficiency at the individual level and for addressing this issue at population level. Objective: The objective of this study was to evaluate the associations between serum vitamin D status (deficiency and insufficiency) and distinct demographic, dietary, and lifestyle characteristics of adults in the United States using a large, nationally representative sample survey, the National Health and Nutrition Examination Survey (NHANES) 2005-2006. Methods: The study sample consisted of 2340 adults aged 20-59 who had serum 25(OH)D measured and who had completed various questionnaires concerning dietary intake of vitamin D and other lifestyle factors. Multivariate logistic regression was used to estimate the odds ratio (OR) of vitamin D deficiency, insufficiency, and sufficiency in adults based on distinct demographic, dietary, and lifestyle characteristics. Statistical significance was set at α < 0.05. Results: The prevalence of vitamin D deficiency was higher in obese adults than in underweight to normal weight adults (50.9% ± 4.57 vs. 29.3% ± 3.57), higher in adults who reported no sunburns than in adults who reported ≥ 3 sunburns (49.9% ± 3.82 vs. 18.0% ± 3.07), and higher in adults who use sun protective measures regularly than in adults who do not (48.4% ± 3.93 vs. 27.0% ± 3.75). The prevalence of vitamin D deficiency increased as dietary intake of vitamin D decreased. Non-Hispanic black adults were significantly more likely to be vitamin D deficient (OR = 45.27, 95% CI = 17.27-118.64) and insufficient (OR = 9.37, 95% CI = 3.43-25.61) than non-Hispanic white adults. Significant positive associations were found between vitamin D deficiency and several characteristics, namely obesity (OR = 7.43, 95% CI = 4.33-12.77), physical inactivity (OR = 1.63, 95% CI = 1.03-2.58) poor dietary vitamin D intake (OR = 2.34, 95% CI = 1.44-3.81), non-supplement use or supplement use with a low amount of vitamin D (OR = 1.75, 95% CI = 1.05-2.89), and activities that decrease exposure to sunlight (from OR = 2.97, 95% CI = 2.14-4.13 to OR = 5.30, 95% CI = 3.17-8.85). Conclusion: The results of this nationally representative study demonstrate that obesity, physical inactivity, poor dietary intake of vitamin D, and low sunlight exposure increases the risk for vitamin D deficiency in U.S adults. Future studies are needed to investigate whether vitamin D supplementation, sunlight exposure, and vitamin D-fortified foods are efficient in correcting vitamin D deficiency and insufficiency among these groups.

Este estudo visou analisar e comparar as resistências adesivas ao cisalhamento das interfaces entre a dentina e uma resina restauradora fotopolimerizável, criadas por dois sistemas adesivos disponíveis no mercado: Scotchbond Multi-Purpose e One-Step, e a influência do pré-tratamento com os dessensibilizantes dentinários Gluma® Desensitizer e Bisblock, usados, respectivamente, após o condicionamento da dentina com ácido fosfórico a 37%. Quarenta terceiros molares foram usados, livres de cáries, cujas camadas de dentina foram expostas numa tentativa de obter-se superfícies planas com smear layer padronizadas. Os sistemas adesivos, após o condicionamento ácido, foram aplicados de acordo com as instruções dos fabricantes, combinados ou não aos dessensibilizantes. A resistência adesiva ao cisalhamento foi medida após a imersão dos corpos-de-prova, resultantes da união de pequenos cilindros de resina composta, fotopolimerizável, à superfície dentinária, em água deionizada a 37C por 7 dias, usando uma Máquina de Ensaios Universal (KRATOS, São Paulo-SP). Os dados foram analisados através dos testes de ANOVA, a um critério de classificação, e Tukey, o qual houve uma diferença significativa entre os grupos (P < 0,001). Na análise dos tipos de falhas o Grupo 2 apresentou 100% de falhas coesivas e o Grupo 4 apresentou 100% de falhas adesivas. Concluiu-se que o uso dos dessensibilizantes influenciou na resistência ao cisalhamento dos dois sistemas adesivos testados, e a aplicação do Gluma Desensitizer, após o condicionamento ácido da dentina, usado previamente ao sistema adesivo Scotchbond Multi-Purpose, resultou em valores de resistência significativamente superiores do que quando não aplicado, ou seja, 19,72750 ± 4,667893 MPa e 27,29000 ± 6,478825 MPa, após a aplicação do dessensibilizante. O Bisblock, aplicado após o condicionamento ácido da dentina e usado previamente ao sistema adesivo One-Step, apresentou valores de resistência significativamente mais baixos do que quando não aplicado, ou seja, 10,06250 ± 4,4361878 MPa e 5,73750 ± 1,552786 MPa.
This study investigated and compared the bond strengths to the interface shear, created between the dentin and a light-cured restorative resin for two adhesive systems commercially available: Scotchbond Multi-Purpose and One-Step, and the influence of the pre-treatment with the dentin desensitizer Gluma Desensitizer and Bisblock, respectively, after the dentin etching with phosphoric acid at 37%. Forty non-carious human third molars were used, whose layers of dentin were exposed in an attempt to obtain flat surfaces with standardized smear layer. The bond systems were applied according to the manufacturer instructions, and, after the acid etching, it was also used the desensitizing systems according to manufacturer instructions. The bond strength to the shear was measured after the immersion of the specimens, resulting from the bond of small resin composite cylinders light-cured to the dentin surface, in deionized water at 37C for 7 days, using a Kratos testing machine (São Paulo - SP). The data were analyzed by one-way ANOVA and Tukey tests and there was a significant difference among the groups (P < 0.001). In the analysis of the failures types, Group 2 showed 100% of failures cohesive and Group 4 showed 100% of failures adhesive. It was concluded that the use of the desensitizers influenced the shear strength of the two adhesive systems tested, and the application of the Gluma Desensitizer, after the dentin acid etching, used previously in the Scotchbond Multi-Purpose adhesive system, resulted in strength values significantly higher than when not applied, that is, 19.72750 '+ou-' 4.667893 MPa. and 27.29000 '+ou-' 6.478825 MPa, after the application of the desensitizer. The Bisblock, applied after the dentin acid etching and used previously to the One-Step adhesive system, showed strength values significantly lower than when not applied, that is, 10.06250 '+ou-' 4.436187 MPa and 5.73750 '+ou-' 1.552786 MPa

Análise dos arquivos do Serviço de Anatomia Patológica da Faculdade de Odontologia de Bauru, Universidade de São Paulo, desde 1963 a 2000; para estudar sua evolução e características, promovendose uma revisão e atualização dos seus arquivos e métodos. Observou-se um aumento crescente e significativo da demanda dos serviços prestados, bem como um aperfeiçoamento destes. Realizou-se uma revisão de laudos, blocos e lâminas, avaliando-se a nomenclatura das lesões se condizente com a atual; o reconhecimento de entidades clínicas novas e os erros de diagnóstico. Discutiu-se as prováveis razões para as diferenças encontradas e concluiu-se da necessidade de atualização constante no trabalho em grupo, bem como do estímulo constante à análise crítica dos conceitos e critérios diagnósticos em todos os momentos da prática da patologia bucal como especialidade odontológica.
Analysis of archives of the Anatomy Pathology Service of Bauru Dental School, São Paulo University, since 1963-2000 to study the evolution and characteristics, promoting a re-examination and actualization of their archives and methods. It was observed a significative increment of demand in the lending Services, and an improvement of these. It was made a revision of the report copies, blocks histologic and slides, evaluating the nomenclature of the lesions according to the nowadays; identification of new clinical entities and diagnostic errors. It was discuss the provable reasons of the found differences and conclude the necessity of a continue actualization in the work of group, and the constant incentivation to critical analysis of concepts and diagnostic criteria on every moment of practice in the oral pathology as a dental speciality.

Text in German
Taking the plurality of methods in Biblical studies as starting point this dissertation shows a way to coherent interpretation message. An analysis of the current state and its long history identifies characteristics preventing clear interpretation results as well as ways to work out coherent interpretation messages. It is accompanied by five interpretations of Luke 10:25-37. An interdisciplinary excursus examines the legal interpretation with its claim of clarity. Three levels of interpretation are considered as essential for an adequate process of interpretation: 1. Clarification of the literal meaning on the basis of a historical exegesis. The author calls for the interdisciplinary cooperation of the methods and introduces a synthesis of methods. 2. Consideration of the reception history of texts. Special attention is given to the authority of interpretation in the Roman Catholic Church. The author regards "interpretive communities" as an alternative option. 3. The Holy Spirit's influence on the process of interpretation. Also in post-modern times interpreters need to "inhabit" the biblical texts.
Biblical and Ancient studies
M.Th. (New Testament)

This document chronicles the ongoing production of the computer-animated short film Tower 37. It begins with a close examination of the film itself, emphasizing the visual storytelling components that were the core of my MFA work (particularly character performance, camera, and editing). This is followed by a thorough discussion of the mechanism of producing the film: a sequence of experimental courses I have created and taught at Hampshire College over the past two years. The document then discusses my approach to the craft of directing before concluding with evaluative comments and a look ahead.