International Standards
Mostrando 1-12 de 424 artigos, teses e dissertações.
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1. “Criminal or nay?” Migrants’ administrative detention within the IAHRS: lessons (not) learned by Europe
Abstract In this paper, several aspects of the administrative detention discipline in the light of the Inter-American Human Rights System (IAHRS) standards will be addressed. Through a comparative approach, the paper aims at assessing whether the latter provides better protection to detained migrants in respect of other regional systems, such as EU law or EC
Revista Brasileira de Direito Processual Penal. Publicado em: 2022
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2. DETERMINATION OF TOTAL AND BIOACCESSIBLE ELEMENTS IN TEMPORARY ADHESIVE TATTOOS USED BY CHILDREN AND ADULTS
The presence of bioaccessible potentially-toxic elements in five different brands of temporary tattoos (packaged with bubble gums) aimed at children and three product brands used by young and adult audiences were analyzed in accordance with the Brazilian Organization of Technical Standards (ABNT) and International Organization for Standardization (ISO) for t
Química Nova. Publicado em: 2022
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3. The effect on the BTD of IFRS adoption and the end of the Transitional Tax Regime (RTT) in Brazil
RESUMO O trabalho teve por objetivo avaliar a moderação de variáveis relacionadas com incentivos ao gerenciamento de resultados (endividamento, lucratividade e tamanho) no efeito da mudança de normas (contábil ou fiscal) sobre book-tax differences (BTD). O fim do Regime Tributário Transitório (RTT) permite avaliar a simetria entre o afastamento e a re
Revista Contabilidade & Finanças. Publicado em: 2022
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4. Performance and reference intervals of thrombin generation test: results from the Brazilian longitudinal study of adult health (ELSA-Brasil). A cross-sectional study
ABSTRACT BACKGROUND: The thrombin generation test (TGT) has shown promise for investigation of hemorrhagic and thrombotic diseases. However, despite its potential, it still needs standardization. Moreover, few studies have established reference values for TGT parameters. In Brazil, these values have not yet been established. OBJECTIVE: To determine TGT per
Sao Paulo Medical Journal. Publicado em: 2022
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5. Extracorporeal Membrane Oxygenation (ECMO) Training Program in A Pediatric Cardiac Intensive Care Unit: An 8-Year Single-Center Experience in Argentina
ABSTRACT Introduction: Extracorporeal membrane oxygenation (ECMO) for temporary cardiopulmonary support is one of the most intense and technologically complex therapies offered in medicine. It is a high-risk procedure that requires specific knowledge and technical skills to perform it with good results. Objective: The main goal of this study is to describe
Brazilian Journal of Cardiovascular Surgery. Publicado em: 2022
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6. Physicochemical, bioactive properties and antioxidant of Apis mellifera L. honey from western Paraná, Southern Brazil
Abstract The Southern region of Brazil is known for its floral diversity, presenting great potential for bee products such as honey, pollen, propolis and royal jelly. In this study, 67 honey samples provided by beekeepers from 14 municipalities of western Paraná were evaluated. Physicochemical parameters, bioactive compounds and antioxidant activity were an
Food Sci. Technol. Publicado em: 2021-06
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7. Relação entre gerenciamento de resultado e abnormal book-tax differences no Brasil
RESUMO O objetivo deste trabalho foi verificar se as ações discricionárias dos gestores para gerenciar o resultado podem ser capturadas pela abnormal book-tax diferences (ABTD). No Brasil, não há estudos com o uso desagregado do gerenciamento de resultado (GR) por meio de escolhas operacionais como proxy de decisões discricionárias para serem capturad
Rev. contab. finanç.. Publicado em: 2021-04
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8. Non-Ionizing Radiation Analysis in Close Proximity to Antenna Tower: A Case Study in Northeast Brazil
Abstract While the amount of telecommunications services grows rapidly in the whole world, humans get potentially more exposed to Non-Ionizing Radiation (NIR) from a number of different sources. Measurements of NIR levels are relevant in order to compare the results with national and international standards, aiming at the preservation of human health. Thus,
J. Microw. Optoelectron. Electromagn. Appl.. Publicado em: 2021-03
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9. USE OF RESIDUES FROM THE CELLULOSE INDUSTRY AND SUGARCANE BAGASSE IN PARTICLEBOARDS
ABSTRACT The use of alternative materials such as lignocellulosic residues in the production of particleboards has increased considering that these residues are produced in large volumes and often do not have an appropriate destination. This research studied the use of residues from cellulose industries, sugarcane bagasse, and castor oil-based polyurethane r
Eng. Agríc.. Publicado em: 2021-02
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10. Carbapenem-resistant bacilli in a hospital in southern Brazil: prevalence and therapeutic implications
Abstract Background Gram-negative bacilli (GNB), notably Acinetobacter spp., Pseudomonas spp., and Klebsiella spp., are becoming increasingly resistant to carbapenems and are associated with high health care costs and mortality, becoming a global concern. Objective To determine the prevalence rates of carbapenem resistance among Acinetobacter spp., Pseudom
Braz J Infect Dis. Publicado em: 2020-10
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11. Contabilização de bitcoins à luz das IFRS e aspectos tributários
Resumo Este ensaio apresenta recomendações quanto à contabilização de operações que envolvem bitcoins, em conformidade com as normas internacionais de contabilidade (International Financial Reporting Standards [IFRS]), e analisa seus principais aspectos tributários. Não existe nenhum pronunciamento específico por parte do Conselho de Normas Interna
Rev. contab. finanç.. Publicado em: 2020-08
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12. O uso de derivativos para hedge melhora os ratings de crédito das empresas brasileiras?
RESUMO Este trabalho se propôs a identificar os fatores que podem explicar as atribuições dos ratings, com especial atenção ao impacto do uso de derivativos. A lacuna explorada por esta pesquisa reside no ineditismo em se analisar a percepção, por parte das agências de ratings, dos reflexos causados pelas informações relacionadas ao uso de derivati
Rev. contab. finanç.. Publicado em: 2020-04