Dissertations / Theses on the topic 'Excess profits'

Thesis (Ph. D.)--University of Oregon, 2006.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 104-109). Also available for download via the World Wide Web; free to University of Oregon users.

This article addresses the antinomy concerning to profit sharing to the workers. Through an analysis of the classic criteria of antinomy solutions and particulars of the Labour Law, the author recognize the prevalence of the classic criteria.
El presente artículo aborda la antinomia referente al pago de utilidades a los trabajadores. Realizando un análisis sobre los criterios de solución de antinomias clásicas y particulares del Derecho del Trabajo, el autor reconoce la prevalencia de los criterios clásicos.

The financial crisis starting in mid-2007 is still affecting us, and with increased regulation banks and institutions are supposed to get more solvent and the industry to become more stable. The Basel Committee is working towards more unified regulation across countries, but the question is how the increased regulation is affecting banks financials. Do profitable banks with a solid capital base have a higher ratio of capital buffer? Looking at banks in 16 OECD countries during the period 1993-2009, with country-level panel-data displayed in two simultaneous equation estimations illustrating how profit and capital buffer has changed during these years, and the relation between them. To get an understanding of how the crisis affected these variables the regressions are also done for a pre-crisis period of 1993-2006. Internal funding variables and other economic control variables are explanatory variables and results show the internal funding variables have a large effect on profit and for capital buffer profit have the largest impact. Results imply that profitable banks with a solid capital base do have a higher ratio of capital buffer. The results coincide with the franchise value theory which is applied in the paper.

Objectivo: Esta investigação tem como principal objetivo o estudo dos efeitos de um programa de exercício físico no perfil lipídico e gordura abdominal em crianças com excesso de peso ou obesidade. Metodologia: A amostra é constituída por 33 crianças, 17 rapazes e 16 raparigas, com média de idades de 10,71 anos. A %MG abdominal foi avaliada através de DXA, o perfil lipídico por meio de análises bioquímicas, e a avaliação do dispêndio energético com recurso à acelerometria. O programa de exercício teve características predominantemente aeróbias, com duração de 60 minutos cada sessão, em 2 dias da semana, ao longo de 8 meses. Resultados: Não foram encontrados resultados estatisticamente significativos nas variáveis estudadas. Conclusões: O programa de exercício aplicado, duas vezes por semana, durante oito meses, não influenciou significativamente, o perfil lipídico e a gordura abdominal em crianças obesas; ABSTRACT:Objective: The main objective of this research is the study of the effects of an exercise program on lipid profile and abdominal fat, in overweight or obese children. Methods: The sample consisted of 33 children, 17 males and 16 females, with an average age of 10,71. The abdominal %FM was assessed by DXA, the lipid profile through biochemical analysis, and evaluation of energy expenditure using accelerometry. The exercise program had predominantly aerobic features, each session lasting 60 minutes, 2 days per week, over a period of 8 months. Results: No statistically significant results were found in the studied variables. Conclusions: The exercise program applied twice a week for eight months did not significantly affect the lipid profile and abdominal fat in obese children.

Introdução: Baixas concentrações séricas de hidroxivitamina D (25[OH]D) e o excesso de peso atingiram níveis epidêmicos em todo o mundo. Estudos relatam que concentrações séricas de vitamina D estão associadas às alterações lipídicas, glicolíticas e inflamatórias; e estas alterações são conhecidamente mediadas pela adiposidade. Dessa forma, a vitamina D pode atuar de forma benéfica sobre o perfil metabólico em adolescentes, adultos e idosos. Objetivo: Investigar e descrever as associações entre as concentrações séricas de 25(OH)D e o perfil metabólico, mediadas pela adiposidade em adolescentes, adultos e idosos. Metodologia: Inicialmente, foi utilizada subamostra do Inquérito de Saúde de São Paulo (ISA-Capital), estudo transversal, de base populacional (n=281), para investigar a associação entre as concentrações séricas de vitamina D e marcadores inflamatórios em adultos brasileiros. Posteriormente, foram utilizados dados do estudo Healthy Lifestyle in Europe by Nutrition in Adolescents-(HELENA), estudo multicêntrico transversal da população de adolescentes européia, com o intuito de avaliar as alterações nos marcadores lipídicos e de homeostase da glicose mediados pela deficiência de vitamina D e obesidade. Finalmente, foi analisada a amostra do estudo PHYSMED, um estudo transversal com idosos não institucionalizados para verificar associações entre concentrações séricas de vitamina D, perfil lipídico e composição corporal em idosos espanhóis aparentemente saudáveis. Resultados: Nos adultos, observou-se uma associação negativa entre as concentrações de TNF-alfa e de IL-6 e as concentrações séricas de 25(OH)D em indivíduos com peso normal. Nos adolescentes, as concentrações de 25(OH)D foram associadas de forma independente e positiva com o Quantitative Insulin Sensitivity Check Index-QUICKI (p <0.001) e negativamente associada com o IMC (p <0.05). Também foi observado que o aumento do IMC esteve associado com um aumento de 1.93 vezes maior chance de deficiência de vitamina D (IC de 95 por cento = 1.03 - 3.62; p = 0.040). Em idosos, verificou-se que as concentrações séricas de 25(OH)D foram associadas com o IMC (p = 0.04), a circunferência da cintura (p = 0.004), CT/HDL-c (p = 0.026) e o HDL-c (p = 0.001). Adicionalmente, foi observado que idosos com concentrações de HDL-c <40mg/dl possuíam 1.7 vezes maior chance de apresentarem deficiência de vitamina D em comparação com aqueles que possuíam concentrações de HDL-c >40 mg/dl (95 por cento IC = 1.10 a 2.85; p = 0.017) e o aumento na circunferência da cintura também foi associado com um maior risco de deficiência de vitamina D (95 por cento IC =0.96-1.00; p = 0.04). Conclusão: A composição corporal interage com as concentrações de 25(OH)D modulando a resposta inflamatória, à homeostase da glicose e também o perfil lipídico. Indivíduos sem deficiência de vitamina D apresentam melhor perfil metabólico e também melhor composição, sugerindo que a suficiência de vitamina D pode ter um papel importante nas condições metabólicas mediadas pela adiposidade.
Introduction: Low serum of hydroxyvitamin D (25 [OH] D) and excess weight reached epidemic levels in worldwide. Studies have reported that vitamin D serum concentrations are associated with lipid, glycolytic and inflammatory alterations; and these alterations are known to be mediated by adiposity. Thus, vitamin D may have a benefic action on the metabolic profile in adolescents, adults and elderly. Objective: To investigate and describe the associations between 25(OH)D concentrations and the metabolic profile mediated by adiposity in adolescents, adults and elderly. Methods: Initially, was used a subsample from the Health Survey of São Paulo (HS-SP), cross-sectional, population-based study (n = 281), to investigate the association between vitamin D concentrations and inflammatory biomarkers in Brazilian adults. Later, was used data from Healthy Lifestyle in Europe by Nutrition in Adolescents study - (HELENA), cross-sectional and multicenter study of the European adolescents, in order to evaluate the alterations in lipid markers and glucose homeostasis mediated by vitamin D deficiency and obesity. Finally, was analyzed the sample from PHYSMED study, a cross-sectional study with non-institutionalized elderly, to examine associations between vitamin D concentration, lipid profile and body composition in apparently healthy elderly Spanish. Results: In adults, a negative association was observed between the concentrations of TNF-alpha and IL-6 and serum 25(OH) D in normal weight subjects. In adolescents, the 25(OH) D concentration was associated positive and independently with QUICKI (p <0.001) and negatively associated with BMI (p <0.05). It was also observed that increasing BMI was associated with an increase of 1.93 times odds of vitamin D deficiency (95 per cent CI = 1.3 - 3.62; p = 0.040). In the elderly, it was found that serum of 25(OH) D was associated with the BMI (p = 00:04), waist circumference (p = 0.004), TC/HDL-c ratio (p = 0.026) and HDL -c (p = 0.001). Additionally, it was observed that elderly patients with HDL-c <40mg/dl had 1.7 times odds to develop vitamin D deficiency compared to those had concentrations of HDL-c> 40 mg / dl (95 per cent CI = 1.10 to 2.85 ; p = 0.017) and increases in waist circumference was also associated with an increased risk of vitamin D deficiency (95 per cent CI = 0.96-1.00; P = 0.04). Conclusion: Body composition interacts with 25(OH) D concentrations modulating the inflammatory response, glucose homeostasis and also the lipid profile. Individuals without vitamin D deficiency have better metabolic profile and better body composition, suggesting that vitamin D sufficiency may have an important role in the metabolic conditions mediated by adiposity.

The goal of this graduation thesis is a proposal of domain names valuation methodology. For the purpose of valuation the domain names are divided into three classes based on the manner of generation of their utility which is the main value making factor. For the domain names class which is able to generate cash flow itself there are two income methods proposed -- DCF method and market comparison method. The domain names which serve as a marketing tool and therefore their utility is projected into incomes for products and services, are marked as class two. Their valuation is based on excess earnings method and profit premium method. The last class is the domain names whose utility is not known and neither obvious. Their valuation is made through combination of expanse and income methods in the form of point method. Model examples of valuation for each class of domain names are mentioned in the last chapter.

Introdução: As contribuições do tamanho das porções dos alimentos e do número de refeições realizadas por dia para o aumento da prevalência do excesso de peso e para alterações no perfil lipídico em populações consumindo dieta ad libitum ainda não são bem estabelecidas, visto que a literatura apresenta resultados contraditórios. Objetivo: Avaliar a associação entre porções dos alimentos e o número de refeições realizadas com o excesso de peso e o perfil lipídico de adultos e idosos residentes do município de São Paulo. Métodos: Foram utilizados dados do estudo transversal de base populacional ISA - Capital 2008, referentes à amostra probabilística de residentes do município de São Paulo com 20 anos ou mais, de ambos os sexos. As informações, como dados socioeconômicos, antropométricos, de estilo de vida e inquérito alimentar, foram coletadas entre 2008 e 2010 por meio de visitas domiciliares e inquérito telefônico. No primeiro manuscrito da presente dissertação, os 1042 indivíduos foram classificados segundo o Índice de Massa Corporal (IMC) em duas categorias: com e sem excesso de peso. Dados de consumo alimentar foram obtidos por dois recordatórios alimentares de 24 horas (R24h). Os alimentos citados foram classificados em grupos e avaliados. Foi calculada a mediana da porção, percentual de relato e contribuição energética para homens e mulheres com e sem excesso de peso. Modelos de regressão logística foram utilizados para avaliar a associação entre o tamanho das porções de alimentos e o excesso de peso. No segundo manuscrito, foram utilizadas informações de 521 adultos e idosos que possuíam dados do perfil lipídico e o segundo R24h e não utilizavam hipocolesterolêmicos. Os indivíduos foram categorizados de acordo com o número de refeições realizadas ao longo de um dia: menos que três; três; mais que três refeições. Medianas e intervalos interquartis foram utilizados para descrever variáveis contínuas não-paramétricas e testes de tendência e Kruskal-Wallis foram utilizados para comparar esses valores entre as categorias de número de refeições. 9 Frequências das variáveis categóricas foram descritas e comparadas por testes quiquadrado de Pearson. Modelos lineares generalizados foram utilizados para avaliar a associação entre número de refeições e excesso de peso e, também, para ajustar as variáveis lipídicas segundo variáveis de confundimento, como IMC, idade, entre outras. As médias dos preditos gerados a partir dos modelos de cada uma das variáveis lipídicas foram comparadas entre as categorias de número de refeições por análise de variância e teste de tendência. Resultados: Foram observadas associações positivas entre o excesso de peso e os tamanhos de porção dos seguintes alimentos: arroz (p=0,003), bolos (p=0,050), pães (p=0,028), pizza (p=0,008) e salgados (p=0,012) após o ajuste pelas variáveis de controle. Menores valores de IMC (p=0,013) e de circunferência de cintura (p=0,004) foram observados nos indivíduos que consomem mais que três refeições por dia em relação aos que consomem menos que três. O consumo energético aumentou (p=0,001) enquanto a densidade energética da dieta diminuiu (phomens=0,01; pmulheres=0,032) com o aumento da categoria de refeições. Entre as mulheres, foram observados valores maiores de TG (p=0,038) e menores de HDL-col (p=0,049) na categoria que consome até três refeições. Conclusões: O tamanho da porção de alguns grupos de alimentos foi associado positivamente ao excesso de peso, enquanto nenhum grupo de alimento de baixa densidade energética foi relacionado inversamente. O número de refeições associou-se inversamente ao IMC e à circunferência de cintura na população estudada quando a ingestão energética se manteve constante. Contudo, o perfil lipídico apresentou-se melhor apenas no sexo feminino, quando o número de refeições foi maior. O controle do tamanho da porção de determinados alimentos e do número de refeições pode auxiliar na prevenção e controle do excesso de peso.
Introduction: The contribution of food portion sizes and eating frequency to the rising prevalence of overweight and to lipid profile changes in populations consuming ad libitum diet is not well established, as contradictory results are presented in literature. Objective: Verify the association between food portion sizes, eating frequency, being overweight and lipid profile in a representative population sample of adults and elderly in São Paulo. Methods: The study considered data from cross-sectional population-based ISA-Capital 2008 with random sample of residents of São Paulo aged above 20 years and both sexes. Socioeconomic, anthropometric, lifestyle and diet information was collected between 2008 and 2010 in personal or phone interviews. In the first article of this dissertation, 1042 individuals were classified according to Body Mass Index (BMI) into two categories: with and without excess body weight. Food consumption data were obtained by two 24-hour food recall (R24h). The reported foods were classified into groups and evaluated. The median portion, reported percentage and energy contribution for men and women with and without EBW were calculated. Logistic Regression models were used to evaluate the association of food portion sizes with being overweight. In the second article, data from 521 adults and elderly who had information about lipid profile, the second R24h and did not use hipocolesterolemics were used. Individuals were classified according to eating frequency: less than three; three; more than three meals a day. Medians and interquartile ranges were used to describe non-parametric continuous variables and trend tests and Kruskal-Wallis were used to compare data across eating frequency categories. Pearson chi-squared tests were used to compare frequencies of categorical variables. General Linear Models were used to evaluate the association between eating frequency and being overweight and also to adjust the lipid variables according to confounding variables, as BMI and age. The means of 11 predicts generated from each model of the lipid variables were compared across eating frequency categories using variance analysis and trend tests. Results: Positive associations were observed between overweight and the food groups: rice (p=0.003), cakes (p=0.050), breads (p=0.028), pizza (p=0.008), and salted snacks (p=0.012) after adjusting for control variables. Individuals consuming more than three meals a day presented lower values of BMI (p=0.013) and waist circumference (p=0.004) comparing to those consuming less than three meals a day. Energy intake increased (p=0.001) while energy density of the diet decreased (pmen=0.01; pwomen=0.032) when increasing the categories of eating frequency. Women consuming less than three meals a day presented higher values of triglycerides (p=0.038) and lower values of high density lipoprotein (p=0.049) than the others. Conclusions: The portion size of some food groups was positively associated with being overweight, while none of the food groups with low energy density was negatively associated. Eating frequency was positively associated with BMI and waist circumference in this population when energy intake was constant. Lipid profile was better only for women, when eating frequency was higher. Controlling the portion size of certain foods and eating frequency can help to prevent and control excess body weight.

Brazil nut (Bertholletia excelsa, Lecythidaceae family) is the richest known food in selenium. Its consumption has demonstrated efficient in improving the lipid profile and the plasmatic selenium levels as well as to increase the activity of glutathione peroxidase (GPx) enzyme in humans. Thus, this study aims at evaluating the metabolic effects of a single portion of Brazil nut intake in healthy humans. It is a cross-over randomized controlled clinical trial with professedly healthy adults. A group of 10 volunteers were part of the study; they were from both sexes, coming from Santa Maria/RS, region. The volunteers who accept to take part in the study have consumed portions with different Brazil nut concentration, they were divided into four groups: 0, 5, 20 or 50 g. Each group collected blood before the nuts consumption and also 1, 3, 6, 9, 24, 48 hours, 5 and 30 after the Brazil nuts consumption. We then evaluated the oxidative stress markers with activity of the GPx and δ-aminolevulinic acid dehydratase enzymes, the selenium plasmatic levels, inflammatory markers such as pro-inflammatory cytokines: the tumor necrosis factor (TNF-α), interferon gamma (INF-γ) and interleukin (IL) 1,6 and 8; and the anti-inflammatory interleukin IL-10. Besides that, it was also evaluated the blood count and the hepatic and renal markers. In the Brazil nut we analyzed the selenium concentration, fatty acids and the presence of flavonoids and phenolic compounds. Volunteers biochemical parameters were normal. The results demonstrated that Brazil nut intake significantly increased selenium plasmatic levels for the volunteers who consumed 20 and 50 g of Brazil nuts in relation to basal levels with the higher peak occurring 6 hours after the Brazil nut consumption. However, the consumption of portions with different selenium concentrations for 30 days was not enough to increase the GPx erythrocyte levels activity. The higher plasmatic selenium peak was observed 6 hours after the nuts consumption. In the same way, it was observed that the volunteers who consumed a portion of 20 or 50g of Brazil nut presented improvement in the lipid profile with reduction of total cholesterol and LDL-c and, an increase of HDL-c also 6 hours after consuming the nuts until the 30th day. And furthermore, the groups that consumed a portion of 20 or 50g of Brazil nut had their serum concentration of IL-1, TNF-α, INF-γ decreased and the anti-inflammatory interleukin IL-10 increased, starting from 9 hours after consuming the nuts until the 30th day. It was possible to observe that the consumption of a 20 or 50g portion of Brazil nut in healthy humans during a 30 days period has improved the lipid profile and the inflammatory parameters for these volunteers. We can also point that the interaction of Brazil nut compounds may have contributed for the achieved results. Nevertheless, although this study demonstrated benefic effects for the consumption of a 20 or 50g of Brazil nut in a 30 days period, it is precipitated to change the recommendation of a daily 5g Brazil nut portion. Further studies are necessary to better clarify these effects.
A castanha do Brasil (Bertholletia excelsa, família Lecythidaceae) é o alimento mais rico em selênio conhecido até hoje. O seu consumo já se mostrou eficiente em melhorar o perfil lipídico e os níveis plasmáticos de selênio, além de aumentar a atividade da enzima glutationa peroxidase (GPx) em humanos. Desta forma, o objetivo deste estudo foi avaliar os efeitos metabólicos do consumo de uma única porção de castanha do Brasil ao longo de 30 dias em humanos saudáveis. Tratou-se de um ensaio clínico randomizado controlado, do tipo cross-over realizado com adultos declaradamente saudáveis. Fizeram parte do estudo 10 voluntários, de ambos os sexos, provenientes da região de Santa Maria, RS. Os voluntários que aceitaram participar da pesquisa consumiram uma porção de diferentes concentrações de castanha do Brasil, sendo divididos em quatro grupos: 0, 5, 20 ou 50 g. Foi Cada grupo coletou sangue antes do consumo das castanhas e 1, 3, 6, 9, 24, 48 horas, 5 e 30 dias após o consumo de castanhas. Foram avaliados os marcadores do estresse oxidativo como atividade das enzimas GPx e δ-aminolevulinato desidratase, níveis plasmáticos de selênio, marcadores inflamatórios como citocinas pró-inflamatórias: fator de necrose tumoral (TNF-α), interferon gama (INF-γ), interleucinas (IL) 1, 6 e 8; e a interleucina anti-inflamatória IL-10. Além disso, foram avaliados o hemograma, marcadores hepáticos e renais. Na castanha do Brasil foram analisadas concentrações de selênio, ácidos graxos, presença de compostos fenólicos e flavonoides. Os parâmetros bioquímicos dos voluntários se encontraram dentro da normalidade. Os resultados demonstraram que o consumo de castanha do Brasil aumentou significativamente os níveis plasmáticos de selênio nos voluntários que consumiram 20 e 50 g de castanhas em relação aos níveis basais, tendo o maior pico nas 6 h após o consumo das castanhas. Contudo, o consumo de uma porção de diferentes concentrações de selênio durante 30 dias não foi suficiente para aumentar a atividade dos níveis eritrocitários da GPx. Do mesmo modo, foi observado que os voluntários que consumiram uma porção de 20 ou 50 g de castanha do Brasil apresentaram melhora do perfil lipídico, com diminuição do colesterol total e LDL-c e aumento do HDL-c também a partir de 6 h após o consumo até o 30º dia. Além disso, os grupos que consumiram uma porção de 20 ou 50 g de castanha do Brasil tiveram concentrações séricas da IL-1, TNF-α, INF-γ diminuídas e a interleucina anti-inflamatória IL-10 aumentada, a partir de 9h após o consumo de castanhas até o 30º dia. Pode-se observar que o consumo de uma porção de 20 ou 50 g de castanha do Brasil em humanos saudáveis em um período de 30 dias melhorou o perfil lipídico e os parâmetros inflamatórios desses voluntários. Além disso, pode-se evidenciar que a interação dos compostos da castanha pode ter contribuído para os resultados apresentados. No entanto, apesar do presente estudo mostrar efeitos benéficos do consumo de uma porção de 20 ou 50 g de castanha do Brasil em 30 dias, ainda é muito precipitado modificar a recomendação de uma porção de 5 g de castanha diária. Mais estudos são necessários para esclarecer melhor estes efeitos.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
The nut consumption is associated with reduced risk for cardiovascular disease. Almond baru (Dipteryx alata Vog.) Awakens scientific interest for its nutritional composition. The aim of this randomized controlled clinical trial was to evaluate the effect of consumption of almond baru associated normocaloric prescription on body composition, lipid profile and antioxidant enzymes activity in overweight women. The study included 46 overweight women who were prescribed normocaloric diet and were randomized into a placebo group (PG, n = 22, 800 mg maltodextrin) and intervention group (IG, n = 24, 20 g almonds baru ). Adiposity, blood pressure, serum lipids, biochemical parameters and enzyme activity of catalase, glutathione peroxidase (GPx) and superoxide dismutase (SOD) measurements were determined at baseline and at study completion. Statistical analysis was performed using Stata software for Windows (version 12.0). Comparisons of means and pre-and post-intervention differences between groups were analyzed by Student's t test. The pre-and post-intervention differences within groups were analyzed by t test for paired samples were significant p <0.05. Body mass decreased in GP and GI, however the reduction in adiposity was observed only in GI. The reduction in waist circumference was 1.7 times higher in GI, compared to GP (p = 0.01). The lipid composition, just got GI reduction (p <0.05) in serum total cholesterol (-12.8 mg / dL), LDL cholesterol (-10.47 mg / dL) and triglycerides (-15.00 mg / dL), and increasing concentrations of HDL (+3.63 mg / dl, p <0.01). The activity of GPx and SOD increased in GI (p <0.05), with differences between groups for GPx (+0.08 versus -0.07 U / mg, p <0.001, respectively). Therefore, consumption of 20 g almonds baru associated with prescription normocaloric reduced adiposity, improved lipid profile and increased the activity of antioxidant enzymes in overweight women.
O consumo de oleaginosas está associado à redução do risco para doenças cardiovasculares. A amêndoa de baru (Dipteryx alata Vog.) desperta interesse científico por sua composição nutricional. O objetivo desse ensaio clínico controlado e randomizado foi avaliar o efeito do consumo da amêndoa de baru associado à prescrição normocalórica sobre a composição corporal, perfil lipídico e atividade de enzimas antioxidantes em mulheres com excesso de peso. Participaram do estudo 46 mulheres com excesso de peso que receberam prescrição de dieta normocalórica e foram randomizadas em grupo placebo (GP, n= 22; 800 mg de maltodextrina) e em grupo intervenção (GI, n= 24; 20 g de amêndoa de baru). Medidas de adiposidade, pressão arterial, lipídios séricos, parâmetros bioquímicos e atividade enzimática das enzimas catalase, glutationa peroxidase (GPx) e superóxido dismutase (SOD) foram determinados no início e ao final do estudo. A análise estatística foi realizada utilizando o software Stata for Windows (versão 12.0). As comparações das médias e diferenças pré e pós-intervenção entre os grupos foram analisadas pelo teste t de Student. As diferenças pré e pós-intervenção intra-grupos foram analisadas pelo test t para amostras pareadas, considerando como significativo p<0,05. A massa corporal reduziu em GP e GI, no entanto a redução da adiposidade foi observada apenas em GI. A redução da circunferência da cintura foi 1,7 vezes maior em GI, quando comparada ao GP (p=0,01). Quanto ao perfil lipídico, apenas GI obteve redução (p<0,05) nas concentrações séricas de colesterol total (-12,8 mg/dL), LDL (-10,47 mg/dL) e triacilgliceróis (-15,00 mg/dL), e aumento nas concentrações de HDL (+3,63 mg/dL, p<0,01). A atividade das enzimas GPx e SOD aumentaram em GI (p<0,05), com diferença entre os grupos para GPx (+0,08 contra -0,07 U/mg, p<0,001, respectivamente). Portanto, o consumo de 20 g de amêndoa de baru associada à prescrição normocalórica reduziu a adiposidade, melhorou o perfil lipídico e aumentou a atividade de enzimas antioxidantes em mulheres com excesso de peso.

Magistro darbe nagrinėjami teoriniai mokesčių sistemos formavimo pagrindai, t.y. mokesčių reikšmė ir būtinumas, vykdant valstybės funkcijas, apmokestinimo principai ir riba, mokesčių našta, pateikiama Lietuvos Respublikos mokesčių sistema. Analizuota Lietuvos mokesčių sistema, atkreipiant dėmesį į pagrindinius mokesčius, t.y. gyventojų pajamų, pelno, pridėtinės vertės bei akcizų mokesčius. Išanalizuotos šių mokesčių pajamų į nacionalinį biudžetą kitimo tendencijos 2004 – 2008 m. laikotarpiu, identifikuojant pagrindinius teigiamus ir neigiamus veiksnius, turėjusius įtakos mokestinių pajamų surinkimui. Kadangi mokesčių sistema kardinaliai keitėsi nuo 2009 metų, išanalizuota kaip keitėsi tų metų pirmo ketvirčio pajamų surinkimas iš pagrindinių mokesčių. Rašant darbą atlikta mokslinės, statistinės, normatyvinės ir kt. literatūros analizė, naudoti loginės analizės ir sintezės, palyginamosios analizės tyrimo metodai, santykiniai dydžiai, grafinis būdas ir kt.
Master‘s thesis covered theoretical elements of forming tax system, i.e. significance and importance of taxes prosecuting functions of government, principals of taxation and its limit, the tax burden, finally, tax system of the Lithuanian Republic is provided. Lithuanian tax system is analyzed, with attention to the basic taxes, i.e., personal income tax, profits tax, value-added tax, and excise duty tax. The study analyzed the tax revenue to the national budget for the 2004 - 2008 m. period, identifying the positive and negative factors bearing on the collection of tax revenues. Since the tax system has changed radically since 2009, analyzed the changes of the year the first quarter of the revenue collection of the main taxes. The analysis of scientific, statistical, normative and other kind of literature is carried out; research methods such as logic analysis and synthesis, comparative analysis, relative values, graphical presentations are applied in the study.

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The present study aimed to evaluate anthropometric variables, physical activity level (NAF) and quality of life (QV) of obese and non-obese students from a state school in Inaciolândia-GO, as well as know the socioeconomic status of participants . The survey sample consisted of 118 students aged 14-17 years, of both sexes. This research was divided into two studies, with the goal of the first to compare QV with the anthropometric profile and the second comparing the NAF with the QV and the anthropometric profile of the school. The anthropometric profile was assessed by body mass index (IMC), physical activity level based on the International Physical Activity Questionnaire (IPAQ) and the socioeconomic factor with the use of the Economic Classification Criteria of the Brazilian Association of Research Companies (ABEP). Already Quality of Life (QV) of students was assessed by the SF-36. The assessment of nutritional status observed that the levels of excess weight reached 29.7% of sample. Most adolescents were considered physically very active. It was found that non obese students or considered more active had better mean QV than non-obese and less active. No significant difference was found when comparing the NAF with the anthropometric profile of the school. The results of this research showed that public and private actions that encourage teens to eat better and to practice regular exercise should be intensified, as more studies on the subject in the Midwest and North. The school also has an important role in the spread of information through physical education classes.
O presente estudo teve como objetivo avaliar variáveis antropométricas, o nível de atividade física (NAF) e a qualidade de vida (QV) de adolescentes obesos e nãoobesos de uma escola estadual de Inaciolândia-GO, assim como conhecer a condição socioeconômica dos participantes. A amostra da pesquisa foi composta por 118 escolares com idade de 14 a 17 anos, de ambos os sexos. Esta pesquisa foi dividida em dois estudos, sendo o objetivo do primeiro comparar a QV com o perfil antropométrico e o segundo comparar o NAF com a QV e o perfil antropométrico dos escolares. O perfil antropométrico foi avaliado por meio do Índice de Massa Corpórea (IMC), o nível de atividade física mediante o Questionário Internacional de Atividade Física (IPAQ) e o fator socioeconômico com a utilização do Critério de Classificação Econômica da Associação Brasileira de Empresas de Pesquisa (ABEP). Já a Qualidade de Vida (QV) dos estudantes foi avaliada por meio do questionário SF-36. A avaliação do estado nutricional observou que os níveis de excesso de peso chegaram a 29,7% da amostra. A maioria dos adolescentes foram considerados muito ativos fisicamente. Verificou-se que alunos não obesos ou considerados mais ativos tiveram melhores médias de QV que os não-obesos ou menos ativos. Não foi encontrada diferença significativa na comparação do NAF com o perfil antropométrico dos escolares. Os resultados dessa pesquisa demonstraram que ações públicas e privadas que incentivem os adolescentes a se alimentarem melhor e a praticar exercícios físicos regularmente devem ser intensificadas, assim como mais estudos sobre o tema nas regiões Centro-Oeste e Norte do país. A escola também tem importante papel na disseminação dessas informações por meio das aulas de Educação Física.

This work has been done in collaboration with Northpower Stålhallar AB. The work is concentrating on column buckling, wind load and deflection of steel columns made of VKR profiles. VKR profiles are steel profiles that are hot-rolled structural pipes having a rectangular section. The analysis is made according to Eurokod 3 and with the finite element program Abaqus. A comparison has been made between these to see whether they differ in result or not regarding buckling curves and interaction formulas. In addition, the company wanted calculation templates in Excel. A proposal for a spreadsheet for different deflection limits are presented in Excel that the company can use, as well as a calculation template for wind loads where all municipalities in Sweden are included. The report contains theoretical background on how to design columns with respect to buckling, wind loading and deflection according to Eurokod 3.The work with Abaqus includes linear and non-linear analysis of column buckling. The analyses also include geometric imperfections, residual stresses, and plastic behavior of steel. The result showed a slight difference between Eurokod and Abaqus analyses but it was not a considerable deviation.

A l’heure de la réforme du droit des obligations, il n’était pas inutile de revenir sur un phénomène remarqué du droit privé : l’émergence de la faute de fonction. Celle-ci interroge le privatiste quant à la possibilité de transposer dans sa matière une institution de droit administratif : la faute de service. Deux conditions doivent impérativement être remplies pour que la faute de fonction devienne une notion juridique opératoire.La première condition a pour objet de garantir que l’introduction de cette notion ne sera pas source d’insécurité juridique. Or, seule une conceptualisation de la faute de fonction pourrait permettre d’atteindre cet objectif. Celle-ci explique pourquoi la faute de fonction concerne les préposés et les dirigeants de personne morale : ces deux agents exercent communément une fonction pour le compte d’une entreprise. Ce point commun explique que leurs fautes de fonction correspondent aux mêmes critères de définition.La seconde condition a pour objet de vérifier que la faute de fonction peut être opérationnelle en droit de la responsabilité. Fondé sur la théorie du risque-profit et la théorie du risque anormal de l'entreprise, ce régime, articulé autour de la notion d’imputation, est particulièrement efficient en droit de la responsabilité civile où les fonctions de réparation et de sanction doivent être conciliées. En droit de la responsabilité pénale, droit sanctionnateur, la faute de fonction ne semble devoir s’exprimer que de façon très résiduelle
At the time of contract law reform, it’s not unnecessary to go back to a noticed phenomenon of private law: the rise of the “misconduct within their function”. This concept raises questions for private lawyers with regards to the transferability of an administrative law concept into their own domain: the administrative fault. Two conditions must be satisfied in order for the misconduct within the function to become an operative legal concept.The first condition is about guaranteeing that introducing this concept will not be the source of legal uncertainty. However, only a conceptualisation of the “misconduct within the function” could achieve this goal. It explains why (its) liability applies to employees and leaders of a legal person: these two agents commonly undertake a task on behalf of the company. This common denominator explains that their liability equate to the same definition criteria. The second condition checks that the misconduct within their function can be operational in tort law. Based on the benefit-risk theory and the abnormal risk theory of the company, this system structured around the idea of imputation is particularly efficient in the law of civil liability where repair functions and sanctions must be reconciled. In criminal law liability, sanctioning law, the “misconduct within their function” appears to only be expressed in a residual way

This thesis provides the measurements of 222Rn exhalation rates, 210Pb deposition rates and excess 210Pb inventories for locations in and around Ranger Uranium Mine and Jabiru located within Kakadu National Park, Australia. Radon-222 is part of the natural 238U series decay chain and the only gas to be found in the series under normal conditions. Part of the natural redistribution of 222Rn in the environment is a portion exhales from the ground and disperses into the atmosphere. Here it decays via a series of short-lived progeny, that attach themselves to aerosol particles, to the long lived isotope 210Pb (T1/2 = 22.3 y). Attached and unattached 210Pb is removed from the atmosphere through wet and dry deposition and deposited on the surface of the earth, the fraction deposited on soils is gradually transported through the soil and can create a depth profile of 210Pb. Here it decays to the stable isotope 206Pb completing the 238U series. Measurements of 222Rn exhalation rates and 210Pb deposition rates were performed over complete seasonal cycles, August 2002 - July 2003 and May 2003 - May 2004 respectively. The area is categorised as wet and dry tropics and it experiences two distinct seasonal patterns, a dry season (May-October) with little or no precipitation events and a wet season (December-March) with almost daily precipitation and monsoonal troughs. November and April are regarded as transitional months. As the natural processes of 222Rn exhalation and 210Pb deposition are heavily influenced by soil moisture and precipitation respectively, seasonal variations in the exhalation and deposition rates were expected. It was observed that 222Rn exhalation rates decreased throughout the wet season when the increase in soil moisture retarded exhalation. Lead-210 deposition peaked throughout the wet season as precipitation is the major scavenging process of this isotope from the atmosphere. Radon-222 is influenced by other parameters such as 226Ra activity concentration and distribution, soil porosity and grain size. With the removal of the influence of soil moisture during the dry season it was possible to examine the effect of these other variables in a more comprehensive manner. This resulted in categorisation of geomorphic landscapes from which the 222Rn exhalation rate to 226Ra activity concentration ratios were similar during the dry season. These results can be extended to estimate dry season 222Rn exhalation rates from tropical locations from a measurement of 226Ra activity concentration. Through modelling the 210Pb budget on local and regional scales it was observed that there is a net loss of 210Pb from the region, the majority of which occurs during the dry season. This has been attributed to the fact that 210Pb attached to aerosols is transported great distance with the prevailing trade winds created by a Hadley Circulation cell predominant during the dry season (winter) months. By including the influence of factors such as water inundation and natural 210Pb redistribution in the soil wet season budgeting of 210Pb on local and regional scales gave very good results.

The main goal of this work is to evaluate the market value of the Internet domain, Fotečky.cz, at the 1st in January 2012, for the purpose of subsquent selling the domain on the market to the potential buyer. To correct evaluation, method of multi-period excess earnings and method of the license analogy are used.

abstract: 本文采用2010年1月1日至2017年12月31日在香港主板IPO上市的共574家公司作为研究样本，系统采集包括与发行人、承销商、投资人、发行热度、市场每日交易数据等相关的数据近100项，对超额配售选择权在香港IPO中的实际效用进行实证研究，研究发现：1）超额配售选择的确可以起到提高发行价格，降低IPO抑价率的作用，但是同时也是破发的主要原因。2）由超额配售选择权赋予承销商稳价行为中，市场买入量越大，最大回撤越大，市场下跌风险越大同时超额配售选择权还导致了最大回撤日的推后，增大了稳价结束后的市场风险，而这很有可能是由于承销商追求更高利益造成的。3）没有证据显示，超额配售选择权会降低承销商的佣金比例，但是，超额配售选择权却为承销商带来非常高的额外收益，而这个收益与市场下跌幅度和承销商从市场购买股份的比例直接相关。 其中，本文首次对最大回撤率、最大回撤日与承销商市场买入量之间的关系进行实证研究，揭示了承销商市场买入量与承销商收益正相关，与最大回撤率负相关，与最大回撤日正相关的关系，可能是增加市场下跌风险的因素。这与现有理论中及监管机构的预期中，“超额配售选择权具有向上稳定价格的作用”是有一定偏差的。 根据研究结果，本文首先建议发行人要客观对待超额配售选择权提升发行价格的作用，以免引起破发。其次建议市场投资人要客观认识超额配售选择权的作用，不要由于超额配售选择权的存在给与发行过高的认同价格。再次建议发行人要能够认识到超额配售选择权是承销商零成本获得的一个有固定收益保障的看空期权，是承销商在承销IPO时的收益之一，而股价下跌幅度与承销商的收益正相关。因此要对承销商的稳价行为进行一定管控，同时可以因为超额配售选择权的存在而要求更低的承销佣金比例。最后建议承销商要维护市场公平，爱护自己的声誉，尽可能避免因超额配售选择权的使用对市场造成不应有的干扰。
Dissertation/Thesis
Doctoral Dissertation Business Administration 2019

碩士
中原大學
會計研究所
95
We use the model developed by Fisman and Hubbard(2002) to measure benchmark levels of endowment. We estimate a firm’s excess endowment holdings as the residuals based on this model, and used the regressions to distinguish growth opportunities, better monitoring, or agency problems which one will be existence in the not-for-profit organizations. Under the model, the empirical results show that excess endowment doesn’t have significantly effect on growth opportunities, better monitoring, or agency problems. But when we try to link up with agency problems and growth opportunities, or integrate agency problems with monitoring, we can sum up as follows: When agency problems are light, the excess endowment have significantly positive effect on growth opportunities and monitoring, to mean that not-for-profit organizations will have better growth opportunities and monitoring.

碩士
國立臺北大學
會計學系
102
This study aims to investigate the determinants of cash holdings and agency problems of holding excess cash in Taiwan nonprofit organizations. I use the sample of 164 non-profit organizations for the years 2007-2012. In order to correct the accounting error of cash in the financial statement, I use the foundation fund restricted by regulation to define the correct amount of cash. I use prior cash, debt-to-asset ratio, degree of revenue concentration, profit and growth rate of total assets as experimental variables；foundation types, local government, types of service and yearnon-financial, total asset as the control variables to determine the target cash holding. The difference between actual cash holdings and target cash holdings is called excess cash. Finally, I test whether excess cash will negatively affect the efficiency (administrative expense to total expense) of nonprofit organizations. Regression analysis pointed out that the relation between excess cash holdings and efficiency is significantly negative. It means that nonprofit organizations hold excess cash will cause the agency problem. Key word: NPO, Cash Holding, Excess Cash, Agency Problem

Mestrado em Actuariado e Gestão de Riscos Financeiros
A determinação do limite de retenção óptimo tem sido alvo de diversas abordagens. O presente trabalho tem por objectivo a determinação desse montante óptimo a ressegurar atendendo não só à probabilidade de ruína mas também à expectativa de lucro. Procedeu-se à determinação do limite de retenção óptimo atendendo aos seguintes critérios: a) maximização do coeficiente de ajustamento; b) minimização da probabilidade de ruína; c) maximização da esperança de lucro retido; d) minimização de uma combinação linear conveniente da expectativa de lucro e da probabilidade de ruína. Esta análise foi ilustrada com dois exemplos, um supondo que as indemnizações particulares seguem uma distribuição Exponencial (I) e outro supondo que seguem uma distribuição Pareto(2,1). Para o estudo dos critérios (b) e (d) foi necessário proceder à incorporação do resseguro excess of loss nos algoritmos de cálculo da probabilidade de ruína, recorrendo-se aos resultados obtidos por Saiago (1995), para o horizonte temporal infinito.
The determination of the optimal retention leveis has been the subject of severa! different approaches. The objective of this thesis is to find this leveis taking account oj not only the probability of ruin, but also the insurer 's expected net profit. The optimal retention leve/ was calculated considering the following criteria: a) maximisation of the adjustment coefficient; b) minimisation of the probability of ruin; c) maximisation of the insurer 's expected net profit; d) minimisation of a appropriate linear combination of the insurer 's expected net profit with the probability of ruin. This analysis was showed by two examples. The first one assumes that individual claims amount distribution is exponential with parameter Â=l, the second considers that this amount as a.Pareto(2,1) distribution. The study ofthe criteria (b) and (d) was only possible after the incorporation of reinsurance excess of loss on the used algorithms for the probability of ruin calculus. The results obtained by Saiago (1995), over an infinite horizon were applied on this analyses.
N/A

碩士
大同大學
化學工程學系(所)
96
It is the objective of this research to study the effect of space velocity, excess air and feeding position on transient temperature profiles of a rapid catalytic combustor (RCC) during cold start-up. The RCC was made by two concentric stainless-steel tubes, with Pt/BN/γ-Al2O3 catalyst filled in the annual area. There are 30 thermocouples in the inner side and 12 around the outer side. All the temperature signals were acquired every second in order to record the quick change of the temperature profile of RCC in the computer. Experimental results of methanol combustion show that when WHSV is 0.147 h-1 and excess air is 20%, the temperature of RCC can be raised from room temperature to 200℃ in 5 min, 420℃ in 20min, and 682℃ in 3h. The results also show that temperature of RCC increases with increasing WHSV; increasing excess air decreases the temperature difference between the inlet and outlet of RCC; and feeding at the top of RCC has better combustion than feeding at the bottom does. Reproducibility of temperature profile has been obtained for the combustion of methanol in RCC, indicating the experimental data is feasible and the catalyst does not deactivate. Analysis of outlet gas composition by GC reveals that at the initial stage of reaction, combustion is not completed, and water and methanol adsorb on the low-temperature catalyst at the rear part of combustor; at the middle stage of reaction, abovementioned water and methanol desorb from the catalyst. In the meantime, it results in a two-stage temperature increase at the rear part of the catalytic combustor.

Institutions for leisure time activities focused on children and youth are divided into two basic groups in this thesis. First group is represented by educational institutions whose activity is arranged by Act No. 561/2004 Coll., on pre-school, basic, secondary, tertiary and other kind of education (School Act). These institutions concern basic art education, language education and free-time activities. Non-state and non-profit organizations concerning upbringing and education of children and youth in their leisure time belong to the other group. Mostly, they are civil associations whose activity is arranged by Act No 83/1990 Coll. on gathering of citizens. For example, association Junák {--} union of scouts of the Czech republic, civil association YMCA (Young Men´s Christian Assiciation) or civil association Duha (Rainbow) belong there. The aim of this thesis is to describe the problems of institutions of free time activities in short and then bring information on particular organizations functioning in regions Český Krumlov and Prachatice. For this purpose the database of subjects functioning in these regions was created. From them, twenty organizations were chosen, investigated and described more detailed. Because of the aim, the method of qualitative research was used, to be specific, the technique of interview and technique of documents analysis were chosen. Recognized information is divided into six spheres, e.g. legal norm, financing, membership, focused activity, presentation for the public, staff and material funding. According to acquired information from these thematic spheres, separate institutions are compared and their common characteristics or the specifics of single respondents are checked. This work is established for everybody who wants to acquire basic information on free time institutions and know more about some of these organizations.