Search

The article addresses the main problem of accounting and taxation of intermediate and annual dividends in commercial companies in the Republic of Moldova. In particular, the aspects aimed at determining the basis for calculating dividends, perfecting documents, reflecting in the accounting accounts the distribution and payment of dividends, and presenting related information in the financial statements are being investigated. Furthermore, issues of accounting for dividends paid in excess, the calculation of incentive payments assimilated to dividends, the settlement of debts related to dividends with an expired statute of limitations, and the fiscal aspects of dividend operations are examined. Scientific research methods are used in the study, such as the analysis of legal, accounting, and fiscal aspects related to intermediate and annual dividends in commercial companies from the Republic of Moldova and the accounting treatment of operations with dividends depending on the period of calculation and payment, synthesis of related information, comparison to identify the correct way of accounting and financial reporting, inductive method to identify solutions. The results of the research present suggestions regarding improving the accounting and taxation of dividends that will ensure a higher level of truthfulness, transparency, and comparability of information related to dividends, as well as the correctness of the calculation of tax obligations.

Intuition is one of the important aspects of the geometry of religious knowledge and one of the sources of acquiring knowledge. The question of objectivity of associate the mystical experience is one of the basic questions raised in this field. In response to this question, some accepted the theory of essentialism and others believe in structuralism (contextualism). The essentialists consider the associate of mystical experience to be the supreme essence and truth. Proponents of the theory of structuralism, while denying the narration of the mystical experience of a single essence, consider these experiences as a result of a person's culture, belief and intellectual background. Studying and comparing the views of Allameh Tabatabai and Fakhr Razi in the field of realism and objectivity of the associate of the mystical experience is one of the goals and the subject of this article. The study method is descriptive and analytical, relying on their works. The findings of the research show that Allameh Tabatabai, by dividing knowledge into two types of presential knowledge and acquired knowledge and returning the acquired knowledge to presential and accepting the principle of unity of the knower and the known, considered mystical experiences to be the type of acquired and presential knowledge that in both types, Essence experience is realized. From Fakhrazi's view, in the shadow of inner cultivation and self-purification, and reaching mystical states and discoveries, a person reaches a level where he understands the truths with direct knowledge. Therefore, these situations are the experience of the essence and cognitive knowledge. In fact, essentialism is the common feature of Allameh and Fakhr

The article addresses the main problem of accounting and taxation of intermediate and annual dividends in commercial companies in the Republic of Moldova. In particular, the aspects aimed at determining the basis for calculating dividends, perfecting documents, reflecting in the accounting accounts the distribution and payment of dividends, and presenting related information in the financial statements are being investigated. Furthermore, issues of accounting for dividends paid in excess, the calculation of incentive payments assimilated to dividends, the settlement of debts related to dividends with an expired statute of limitations, and the fiscal aspects of dividend operations are examined. Scientific research methods are used in the study, such as the analysis of legal, accounting, and fiscal aspects related to intermediate and annual dividends in commercial companies from the Republic of Moldova and the accounting treatment of operations with dividends depending on the period of calculation and payment, synthesis of related information, comparison to identify the correct way of accounting and financial reporting, inductive method to identify solutions. The results of the research present suggestions regarding improving the accounting and taxation of dividends that will ensure a higher level of truthfulness, transparency, and comparability of information related to dividends, as well as the correctness of the calculation of tax obligations. [ABSTRACT FROM AUTHOR]

The process of diffusion of labeled copper atoms in p-CdTe coarse-block films with a columnar grain structure has been studied. The CdTe film is a p-type semiconductor, where an increase in the Pb concentration in the composition of the CdTe films increases the resistivity ρ of the structure. When the Pb concentration in CdTe changes from 1018 to 5·1019 cm-3, the hole concentration decreases by more than 3 orders of magnitude at a constant operating level depth of EV + (0.4 ± 0.02) eV. This may indicate that the concentration of acceptor defects, which are formed in the films due to self-compensation upon doping with a PbCd donor, exceeds the number of the latter. Electrical measurements by the Hall method were carried out at a direct current and a temperature of 300 K. As a result, an increase in the temperature of films on a Mo-p-CdTe substrate during annealing affects the electrical parameter of charge carrier mobility µ, it decreases significantly. X-ray diffraction analysis showed that on the diffraction patterns of samples of p-CdTe films, all available reflections correspond to the CdTe phase and up to х = 0.08 do not contain reflections of impurity phases and have a cubic modification. Based on the results of the calculation, it was established that the low values of the diffusion coefficient of Cu atoms are due to the formation of associates of the A type , which are directly dependent on the concentration of atoms. Diffusion length Ln and lifetime τn of minority current carriers in large-block p-type cadmium telluride films, which can also be controlled by introducing lead atoms into cadmium telluride.

Abstract Background In the last decade, nursing education has begun to reform to competency-based education worldwide, including in low-and middle-income countries. Case-Based Learning (CBL), an approach to delivering competency-based education, contributes to acquiring critical thinking competency, problem-solving, higher knowledge, professional value and attitude. However, it needs to be taught in a culturally appropriate manner. In Cambodia, CBL was initiated in a classroom and clinical practicum by faculty and preceptors who graduated from the upgrading course. This study examined the factors associated with the competency level of nursing students, explored the practice and perceptions of teaching–learning activities among students, faculty members and preceptors and assessed the coherence of qualitative and quantitative findings. Methods This was a convergent, mixed methods study. Data were collected from eight educational institutions for quantitative and qualitative studies and seven hospitals for qualitative studies. From June to September 2019, a cross-sectional survey of nursing students in the third year of the three-year programme (n = 719), eight focus group discussions (FGDs; n = 55) with 6–8 members and 15 FGDs with faculty (n = 38) and clinical preceptors (n = 37) with 4–7 members were conducted to elicit the teaching–learning experience and perceptions. Multiple linear regression was performed to investigate the factors associated with student competency. Moreover, the study conducted thematic content analysis on the qualitative data. The integrated analysis was presented as side-by-side joint displays. Results First, the quantitative and qualitative findings confirmed each other ’s CBL learning experiences. Students had higher levels of nursing competencies if they had CBL experiences, both in the classroom and clinical practicum, both in a group manner. Next, the quantitative and qualitative findings complemented students’ academic satisfaction with the teaching by faculty members and preceptors. Finally, the quantitative and qualitative findings were expanded to explain students’ academic satisfaction with the programme. Conclusions The finding of CBL experiences in a group and students’ satisfaction with faculty members’ and preceptors’ teaching improved nursing students’ competency development. Meanwhile, students’ satisfaction with the design and delivery of the educational programme provides implications for policy level to narrow the theory and practice gaps in low- and middle-income countries.

The temperature dependence of the mobility in chromium silicides in the temperature range of 80 ÷ 780 K was studied. The mobility gradually increases to a temperature of 350 K, then it saturates in the temperature range of 350 ÷ 450K, then gradually decreases. It is shown that the mobility depends on the scatter of charge of carriers on a crystal lattice, impurity ions, dislocations, and silicide inclusions. The frequency of collisions is proportional to T3/2, and the mobility varies with temperature as T-3/2. At high temperatures, phonons may be considered as “frozen” defects and collision frequency with its will proportional to T. The temperature dependences of the electrical conductivity in this temperature range were also studied. Areas with negative and positive temperature coefficients are revealed.

Background: In the last decade, nursing education has begun to reform to competency-based education worldwide, including in low-and middle-income countries. Case-Based Learning (CBL), an approach to delivering competency-based education, contributes to acquiring critical thinking competency, problem-solving, higher knowledge, professional value and attitude. However, it needs to be taught in a culturally appropriate manner. In Cambodia, CBL was initiated in a classroom and clinical practicum by faculty and preceptors who graduated from the upgrading course. This study examined the factors associated with the competency level of nursing students, explored the practice and perceptions of teaching–learning activities among students, faculty members and preceptors and assessed the coherence of qualitative and quantitative findings. Methods: This was a convergent, mixed methods study. Data were collected from eight educational institutions for quantitative and qualitative studies and seven hospitals for qualitative studies. From June to September 2019, a cross-sectional survey of nursing students in the third year of the three-year programme (n = 719), eight focus group discussions (FGDs; n = 55) with 6–8 members and 15 FGDs with faculty (n = 38) and clinical preceptors (n = 37) with 4–7 members were conducted to elicit the teaching–learning experience and perceptions. Multiple linear regression was performed to investigate the factors associated with student competency. Moreover, the study conducted thematic content analysis on the qualitative data. The integrated analysis was presented as side-by-side joint displays. Results: First, the quantitative and qualitative findings confirmed each other 's CBL learning experiences. Students had higher levels of nursing competencies if they had CBL experiences, both in the classroom and clinical practicum, both in a group manner. Next, the quantitative and qualitative findings complemented students' academic satisfaction with the teaching by faculty members and preceptors. Finally, the quantitative and qualitative findings were expanded to explain students' academic satisfaction with the programme. Conclusions: The finding of CBL experiences in a group and students' satisfaction with faculty members' and preceptors' teaching improved nursing students' competency development. Meanwhile, students' satisfaction with the design and delivery of the educational programme provides implications for policy level to narrow the theory and practice gaps in low- and middle-income countries. [ABSTRACT FROM AUTHOR]

ABSTRACT Objectives: to interpret the perception of graduates from the nursing technician program on the learning process developed during their education. Methods: a qualitative study was conducted from March to September 2021, based on interviews with 20 graduates from a nursing technician program at a school in the Midwest of São Paulo, using thematic analysis and the NVivo tool. Results: the following themes were identified: traditional teaching methods, active learning strategies, valuing proactivity and experiences in professional practice. Final Considerations: according to the graduates, the teaching process is essentially based on traditional methods, although there are initiatives to implement active strategies and recognition of the importance of advancing student proactivity and practical experience.

Üniversite öğrenimi, kişilerin gelecekte yapacakları mesleğin temel belirleyicileri arasında yer alır. Bu süreç içerisinde kişi geleceğine ve mesleğine yönelik olarak çeşitli kaygılar duyabilmektedir. Bu kaygıların hissedilme dereceleri sosyal hayatını ve öğrenim hayatını belli aşamalarda olumsuz bir şekilde etkileyerek umutsuzluğa neden olmaktadır. Bu kaygılar içerisinde özellikle mezun olduktan sonra iş bulamama ve iş bulduğunda mesleki yeterlilik noktasındaki kaygılar önemli bir yer tutar. Ülkemizde özellikle gençler ve üniversite mezunları arasında işsizliğin yaygın olması bu kaygı ve umutsuzluk düzeylerinin daha da artmasına neden olabilmektedir. Konunun yukarıda ifade edilen öneminden dolayı, ön lisans ve lisans düzeyinde halkla ilişkiler öğrenimi gören öğrencilerin mesleki kaygı düzeylerini bazı değişkenlere göre incelenmesi amacı taşıyan bir araştırma yapılmıştır. Bu araştırma betimsel araştırma türünde ve ilişkisel tarama yöntemi ile gerçekleştirilmiştir. Bu yöntem içerisinde birincil verileri elde etme aracı olarak anket tekniği kullanılmıştır. Anketler anketörler aracılığıyla yüz yüze uygulanmıştır. Araştırmanın evrenini Selçuk Üniversitesinde 2021-2022 eğitim- öğretim yılında ön lisans ve lisans düzeyinde halkla ilişkiler öğrenim gören öğrenciler oluşturmaktadır. Bu evren içerisinden araştırmacıların zaman ve maliyet kısıtları dikkate alınarak tesadüfi olmayan örnekleme yöntemlerinden kolayda örnekleme yöntemi kullanılmış ve 300 örnek belirlenmiştir. Verilerin analizinde SPSS 21 istatistik paket programı kullanılmıştır. Cevaplayanların frekans dağılımları, demografik özellikleri incelenmiş, güvenilirlik testleri ve regresyon analizleri yapılmıştır.

Abstract Background: NADPH oxidase 1 (Nox1), which is highly expressed in the colon, is thought to play a potential role in host defense as a physical and innate immune barrier against commensal or pathogenic microbes in the gastrointestinal epithelium. Diabetes can be caused by several biological factors, including insulin resistance is one of them. Alloxan is widely used to induce insulin-dependent diabetes in experimental animals. Alloxan increases the generation of reactive oxygen species as a result of metabolic reactions in the body, along with a massive increase in cytosolic calcium concentration. Methods Using a universal method, a superoxide radical (О2 −)-thermostable associate between NADPH-containing lipoprotein (NLP) and NADPH oxidase (Nox)- NLP-Nox was isolated and purified from the small intestine (SI) of control (C) and alloxan-induced diabetic (AD) albino rats. Results In comparison to the C indices, in AD in the SI, an increase in the specific content of NLP-Nox associate and a decrease in the stationary concentration of produced О2 − in liquid phase (in solution) and gas phase (during blowing by oxygen of the NLP-Nox solution) were observed. The NLP-Nox of SI associate in C and AD rats produced О2 − by an immediate mechanism, using NLP as a substrate. The phenomenon of the hiding of the optical absorption maxima of the Nox in oxidized states at pH10,5 was observed in the composition of these SI associates of the C and AD rat groups. The characteristic absorption maxima of the «hidden» Nox were observed under these conditions after reduction by potassium dithionite. Conclusion Thus, at AD, the decrease in the stationary concentration of produced О2 − in the solution and gas phase was compensated for by an increase in the specific amount of associate. In addition, the decrease in the stationary concentration of produced О2 − by NLP-Nox associates at AD can be linked to a decrease in the level of NADPH in NLP-Nox composition. This could be used as a new mechanism of AD pathogenesis.

Objective: to analyze nursing technicians' training in patient safety. Method: a convergent parallel mixed-methods study, where qualitative and quantitative elements were concomitantly implemented and equally prioritized, carried out in three technical colleges linked to a federal public institution in the Brazilian Northeast region. In the qualitative phase, semi-structured interviews were conducted with 24 professors and thematic analysis was applied. In the quantitative study, of the survey type, an instrument was used to screen terms about patient safety with 84 students. The results were combined during the general data interpretation, which was based on the Patient Safety Curricular Guide. Results: two thematic categories emerged: The professors' understanding about the theme of patient safety in nursing technicians' training; and Application and projection of the teaching of patient safety in nursing technicians' training. In the quantitative study, among the 46 screening terms, their identification in the theoretical-practical context predominated in Courses A and C, totaling 36 (78.3%) and 25 (54.3%), respectively. Theoretical teaching stood out in Course B, with 26 terms (56.5%). Conclusion: professional training of Nursing Technician students has a technical focus and does not fully contemplate patient safety issues in the teaching-learning process and, thus, constitutes a challenge for training institutions and professors alike. [ABSTRACT FROM AUTHOR]

Background: NADPH oxidase 1 (Nox1), which is highly expressed in the colon, is thought to play a potential role in host defense as a physical and innate immune barrier against commensal or pathogenic microbes in the gastrointestinal epithelium. Diabetes can be caused by several biological factors, including insulin resistance is one of them. Alloxan is widely used to induce insulin-dependent diabetes in experimental animals. Alloxan increases the generation of reactive oxygen species as a result of metabolic reactions in the body, along with a massive increase in cytosolic calcium concentration. Methods: Using a universal method, a superoxide radical (О2−)-thermostable associate between NADPH-containing lipoprotein (NLP) and NADPH oxidase (Nox)- NLP-Nox was isolated and purified from the small intestine (SI) of control (C) and alloxan-induced diabetic (AD) albino rats. Results: In comparison to the C indices, in AD in the SI, an increase in the specific content of NLP-Nox associate and a decrease in the stationary concentration of produced О2− in liquid phase (in solution) and gas phase (during blowing by oxygen of the NLP-Nox solution) were observed. The NLP-Nox of SI associate in C and AD rats produced О2− by an immediate mechanism, using NLP as a substrate. The phenomenon of the hiding of the optical absorption maxima of the Nox in oxidized states at pH10,5 was observed in the composition of these SI associates of the C and AD rat groups. The characteristic absorption maxima of the «hidden» Nox were observed under these conditions after reduction by potassium dithionite. Conclusion: Thus, at AD, the decrease in the stationary concentration of produced О2− in the solution and gas phase was compensated for by an increase in the specific amount of associate. In addition, the decrease in the stationary concentration of produced О2− by NLP-Nox associates at AD can be linked to a decrease in the level of NADPH in NLP-Nox composition. This could be used as a new mechanism of AD pathogenesis. [ABSTRACT FROM AUTHOR]

Associative experiments uncover people’s active attitude to the world represented by language means that determines their relevant strategies of verbal activity and mediates the specifics of their world conceptualization. A word’s associative field modeled on the basis of experimental data is a psychological structure of a word’s content that is relevant for native speakers. Associative meaning distinguished via the analysis of distribution of reactions to a stimulus word proves to be an effective method of discovering emerging trends in the change of word meanings. The author researches the issue of data interpretation in associative experiments. Despite the long history of usage, the notion “associative field” and the correlation of stimulus and reaction are often interpreted in different ways because, firstly, they model the most complex processes of speech activity; secondly, most of suggested typologies of associates do not have a common systematization criterion, which hinders the usage of such classifications in research practice and sometimes leads to an ambiguous interpretation of associative data. Therefore, the author argues that classifications of associates should be developed depending on: (1) characteristics of psycholinguistic/linguistic object researched through an associative experiment; (2) isomorphism of speech and the activity it accompanies; (3) characteristics of mental supports in the cognitive process; (4) the way of representation of these supports. Such criteria of classification require an analysis of the correlation between stimulus and reaction as a unit of association. This correlation is a separate speech act where the stimulus is a motive producing the reaction and the associate expresses the author’s communicative intention. This helps to establish motives of associating and thus acquire a more veracious database for modelling different components of speech activity and its overall production/ comprehension processes. Besides, this approach justifies the principles of worldview modelling. The author presents theoretical and methodological grounds for an effective analysis of associates on the basis of a psycholinguistic object defined by several parameters: strategy of association, dominant psychological function of a language sign that realizes the strategy and the motive of activity explicated in associates.

The author offers an associative experiment as an effective means for identifying the psychologically relevant content of the word and its specificity in various languages. The comparative study of lexical units is usually based on explanatory dictionaries, which cannot fix the dynamics of language units connected to the oral activity of individuals. The author theoretically justifies the identification of a set of features of association, which make it possible to effectively compare the structure and content of associative fields of different words and languages. It is highlighted in the article that it is important to interpret the relation between stimulus and reaction, rather than the content of a particular associate. It allows us to offer fundamentally different parameters for creating associative fields of compared languages. The field is based now only on frequency of associates. The “stimulus – reaction” relation that is regarded as a verbal action makes it possible to actualize the motive of the verbal action in the semantics of associates. This allows us to clarify methods of identifying the personal meaning represented by the associate and to find out dominant features of the association that may become the basis for determining the semantic difference between meanings. The author sets parameters by which one can estimate how the meaning of a word of the compared languages changes. The parameters help to define: a decrease in the number of actualized semantic signs in different zones of the associative field; reduction of the diversity of reactions and the number of single reactions in the associative fields; the prevalence of the number of conceptual and operational reactions over emotionally evaluative reactions and reactions- conceptions; a decrease in the number of metaphorical and nationally specific or culturally significant reactions; changing of the positive connotation of a lexeme to neutral and negative; the number of rejections (in percentage correlation with the total set of associates).

This article presents the description of color designations with national and cultural content in the Ukrainian, Russian, Bulgarian, Romanian languages, the speakers of which have long inhabited the multi-ethnic region of Danube. For this purpose associations of Ukrainians, Russian Moldovans, Bulgarians for main colors were analyzed. The perception of color and its choice by different ethnic groups depends not only on the language of the individual, but on cultural and historical features. Color designations in different languages have both international semantics and various connotations. Knowledge of such information contributes to the mutual enrichment of the linguistic and cultural experience of speakers and the preservation of the ethnic characteristics of the peoples of our region.

Statutory and extra-statutory conventions are contracts, plurilateral (thus, typically, voting unions), or corresponding services (typically blockades): a common feature is that they remain foreign both to society and to associations and third parties who are not part of it. The rules laid down in the Italian Civil Code to Articles 2341-bis and 2341-ter only deal with conventions aimed at stabilizing the joint stock company which is the subject of such agreements: these provisions provide for lasting limits (when stipulated for a specified period, can not exceed three years, whereas for an indefinite period, each party may give up an ad with a notice of one hundred and eighty days) and, by limiting ourselves to the so-called open societies, advertising obligations (communication to the company and declaration at the opening of the assembly). There is no restriction, however, on the form that the parties may adopt for the purpose of that stipulation.

Copyright of Interventions Économiques is the property of Association d'Economie Politique and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Rev Rene is the property of Rev Rene and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Molecular association processes of the dye eosin in AOT reverse micelles of various sizes are investigated. The degree of association of dye molecules is shown to increase as the hydrodynamic radius Rh of the micelles increases. The structure of the resulting associates (eosin dimers) is determined. An increase of Rh is shown to be accompanied by an increase of angle α and decrease of the distance between dye molecules in the dimer. [ABSTRACT FROM AUTHOR]

During time, the association has evolved as a form of socio-economic organisation in order to perform non-professional or, by case, professional activities. The legislative sources have emphasized, in time, the variety of the ways of manifestation of the association among different law subjects – physical and/or legal persons. The new Civil Code (2009), republished in 2011, in force since the 1st October 2011, fundamented on the monist approach of regulation, as the common-law norm for all the domains that the letter and the spirit of its provisions refer to, regulates the contract of association, in chapter VII of the 5thBook; apart from the general norms applicable to all such contracts of association, the present code replaces the former civil society without legal personality with the present simple society and, also as a novelty element, transposes the regulation of the silent partnership from the former framework of the Commercial Code (1887, abrogated almost in totality) in the section 3 of the same chapter VII, the 5th Book of the code. The elements that are similar with the former regulation outline the continuity aspects in the conception of these juridical institutions in a modern approach that transposes aspects which were clarified by the jurisprudence or the legal doctrine.

The activity of the Yugoslav Security Service due to its importance for the preservation of the newly established social set up, and evident controversies accompanying its work, attracts the attention of professional public opinion. Without any ambition to suggest eventual conclusions on the justification of the Administration of State Security working method from ideological aspect, this paper treats the case of the bodies of the Administration of State Security from Tutin for the outlaw Smako Skrijelj, which lasted almost two decades after the Second World War. Bearing in mind the fact this paper was written pursuant to the original archive material from the fund of Security-informative Agency, which is to be found in the Archive of Serbia, the versatility of method and way of working of the Yugoslav security service in our areas, being described following the case of Smako Skrijelj are raising numerous issues out of which some answers and conclusions will impose themselves.

O objetivo deste estudo é analisar como dirigentes e cooperados percebem os fatores que contribuem na construção de relações de lealdade com a cooperativa. Trata-se de uma pesquisa exploratória, com tipologia seccional. O meio de investigação utilizado foi pesquisa de campo por meio de um questionário aplicado a 12 dirigentes e 25 associados de cooperativas. A definição constitutiva que orientou a seleção das categorias de análise foi baseada em Oliver (1999). O estudo demonstrou que a deslealdade e o oportunismo estão presentes tanto nos dirigentes quanto nos cooperados, visto que a lealdade está condicionada à manutenção do status quo de cada um, relegando os valores cooperativistas de igualdade, coletividade e solidariedade a um segundo plano. Isso não é decorrente unicamente de um desvio comportamental dos associados, mas também é fruto das demandas que o ambiente institucional provoca nas organizações cooperativas que não conseguem responder adequadamente a tal contexto.This paper aims to analyze how factors that contribute for loyalty relations in a cooperative are felt by managers and associates. Oliver (1999) was used as theoretical reference, and a questionnaire was applied to 12 managers and 25 associates. The study showed that disloyalty and opportunism are present both in managers and associates, considering that loyalty is linked to keep status quo of each one, relegating cooperativist values, such as equality, collectivity and solidarity. This is not a result atlributed exclusively to associates 'behavior, but also a consequence of demande that the institutional environment cause in cooperative organizations, which is unable to answer adequately to these context.

From the early days of Islam on, the Muslims and the Islamic Community had a very close relation with other groups and religions in various forms and each has affected the others. being the representative of the guiding role of religion in all affairs of life and the answer to all the fundamental human desires in individual and social life in all ages and decades, the Holy Quran has dealt with the issue of religious minorities, Jews and Christians in particular, and the proper way of communicating with them. Today, considering the particular circumstances of the world which is the result of fundamental changes in various fields, including that of the governments' relations and the correlation of cultures, the way to treat and communicate with religious minorities in Islamic Countries has doubled in significance. Being very effective in the present era to get familiarized with the Islamic Instructions concerning interaction with religious minorities,particuiarly Jews and Christians, this articles has focused on this issue. with a short introductory on Islam and its effective role regarding the rights of religions and reserving the nobility of humankind, this study examins the relative terminology, Quran's stance concerning the Jews and Christians and its instructions regarding the way to communicate with Them.

The objective was to describing the ludic representations of nursing technicians about the Systematization of Nursing Care. This is a clipping of a phenomenological investigation results. The data were collected from a focus group with thirteen nursing technicians, using the construction of projective technique, based on the principles of Experiential Humanescent Pedagogy. The data analysis was carried out from guiding principles based on the work of Alfred Schutz. The ludic representation of nursing technical architects perpassed four thematic axes: Systematization of Nursing Care concept; benefits; problems experienced; and needs for improvement. It is concluded that nursing technicians represent positively the Systematization of Nursing Care, and believe in its consolidation. It is stressed that the use of the construction of billboards as projective technique constitutes an element qualifier of the study by stimulating the expression of subjectivities of the subjects surveyed.

Copyright of Revista Brasileira de Saúde e Produção Animal (RBSPA) is the property of Revista Brasileira de Saude e Producao Animal (RBSPA) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Acta Paulista de Enfermagem is the property of Universidade Federal de Sao Paulo, Escola Paulista de Enfermagem and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

There is a general agreement that the increase in investment in the real sector is one of the key prerequisites for economic recovery of countries affected by the crisis. In countries which have finished the transition process, this need arises even more strongly. Investors can invest in the establishment of new companies, the recapitalization of existing ones and establishment of companies that will be under the joint management. Financial reporting on investments varies depending on the amount of equity investments in companies. Significant impact for investors provides the share in the capital of more than 20 % and less than 50 % and equity participation in the joint venture provides a participation in the joint management. To determine the value of such share, the equity method is applied . It is very different from the consolidation that is used for the share which is the basis of control in how to determine the value of the share and the amount and timing of recognition of share revenue. The equity method, whose application is mandatory offers investors two important information: what is the amount of net assets of the associate or joint venture relating to share and how high is the share of investors in profit. The entire amount of earnings is almost never allocated to owners, part of the earnings is retained. Income from the participation in this method is almost always higher than the inflow of cash in dividends received, using the equity method may adversely affect the liquidity of the company investors.

Copyright of Acta Paulista de Enfermagem is the property of Universidade Federal de Sao Paulo, Escola Paulista de Enfermagem and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Eletrônica de Enfermagem is the property of Revista Eletronica de Enfermagem and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

There is a general agreement that the increase in investment in the real sector is one of the key prerequisites for economic recovery of countries aff ected by the crisis. In countries which have finished the transition process, this need arises even more strongly. Investors can invest in the establishment of new companies, the recapitalization of existing ones and establishment of companies that will be under the joint management. Financial reporting on investments varies depending on the amount of equity investments in companies. Significant impact for investors provides the share in the capital of more than 20 % and less than 50 % and equity participation in the joint venture provides a participation in the joint management. To determine the value of such share, the equity method is applied . It is very different from the consolidation that is used for the share which is the basis of control in how to determine the value of the share and the amount and timing of recognition of share revenue. Th e equity method, whose application is mandatory off ers investors two important information: what is the amount of net assets of the associate or joint venture relating to share and how high is the share of investors in profit. Th e entire amount of earnings is almost never allocated to owners, part of the earnings is retained. Income from the participation in this method is almost always higher than the inflow of cash in dividends received, using the equity method may adversely affect the liquidity of the company investors. [ABSTRACT FROM AUTHOR]

During time, the association has evolved as a form of socio-economic organisation in order to perform non-professional or, by case, professional activities. The legislative sources have emphasized, in time, the variety of the ways of manifestation of the association among different law subjects - physical and/or legal persons. The new Civil Code (2009), republished in 2011, in force since the 1st October 2011, fundamented on the monist approach of regulation, as the common-law norm for all the domains that the letter and the spirit of its provisions refer to, regulates the contract of association, in chapter VII of the 5thBook; apart from the general norms applicable to all such contracts of association, the present code replaces the former civil society without legal personality with the present simple society and, also as a novelty element, transposes the regulation of the silent partnership from the former framework of the Commercial Code (1887, abrogated almost in totality) in the section 3 of the same chapter VII, the 5th Book of the code. The elements that are similar with the former regulation outline the continuity aspects in the conception of these juridical institutions in a modern approach that transposes aspects which were clarified by the jurisprudence or the legal doctrine. [ABSTRACT FROM AUTHOR]

It has been demonstrated that the reaction of Phenol Red ( PR) with polyhexamethyleneguanidinium chloride ( PHMG) gives an ion associate and several aggregates. The composition of the latter ones was determined by spectrophotometry, turbidimetry, refractometry, and conductometry. The introduction of PHMG into PR solutions PR leads to the redistribution of the intensity of absorption bands and the appearance of extreme points corresponding to the regions of the maximal accumulation of the formed aggregates with the following stoichiometry: c: c = 8 (12, 16, 27, 54) : 1. A procedure has been developed for determining PHMG in disinfecting agent 'Biopag-D' employing the extreme points. The procedure provides PHMG the determination of PHMG with an error of 1%. [ABSTRACT FROM AUTHOR]

Copyright of Texto & Contexto Enfermagem is the property of Universidade Federal de Santa Catarina, Programa de Pos-Graduacao de Enfermagem and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Economia e Sociologia Rural is the property of Sociedade Brasileira de Economia e Sociologia Rural and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Eletrônica de Enfermagem is the property of Revista Eletronica de Enfermagem and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Based on spectroscopic studies of magnesium(II) tetracarboxyphthalocyanine molecules in liquid solutions, we have determined the role of the carboxyl groups and the aqueous medium during formation of associates. We have shown that the Q band of the associated form is split into two components of frequency separated by ∼250 cm−1. The effect of the nature of the gel matrices on the spectral luminescence properties of magnesium(II) tetracarboxyphthalocyanine has been studied by incorporating the pigment into a series of xerogels differing in the chemical structure of the inorganic framework and the nanopore surface area. We discuss the reasons for the appearance of associated forms of the pigment in different xerogels. [ABSTRACT FROM AUTHOR]

Abstract: Spontaneous formation of micelles and vesicles in aqueous solutions of sodium dodecylbenzenesulphonate (SDBS), didodecyldimethylammonium bromide (DDAB) and their mixtures, SDBS/DDAB/H2O, was investigated using conductivity, tensiometry, potentiometry and electrophoresis. Conductometric measurements indicated a single micellar process in pure SDBS solutions, as well as in SDBS solutions with small amounts of DDAB, while aqueous DDAB solutions with or without SDBS showed two transitions. The first transition was associated with the critical vesicle concentration, while the second was attributed to the growing processes of vesicular associates from unilamellar to multilamellar vesicles. Critical parameters of the association of pure surfactants (SDBS and DDAB) were: cmc=(2.0±0.2)×10−3 moldm−3 and cvc1 =(7.8±0.6)×10−5 moldm−3, cvc2 =(3.6−6.6)×10−4 moldm−3, respectively. In the SDBS/DDAB/H2O mixtures, slightly lower critical values, i.e. cmc=(1.8±0.6)×10−3 moldm−3 and cmc=(1.2±0.1)×10−3 moldm−3, were obtained by conductometry and tensiometry, respectively. The degree of counterion dissociation from the micelles, α =(0.239±0.006), was calculated using an appropriate model. The maximum SDBS surface excess, Γ max =(2.41±0.55)×10−6 molm−2, related to the minimum area per molecule A min =(0.689±0.13)nm−2, is in agreement with the value obtained by quantum mechanical calculations, A min =0.69nm−2. [Copyright &y& Elsevier]