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Copyright of Revista Electrónica de Psicología Iztacala is the property of Facultad de Estudios Superiores Iztacala 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.)

A evidenciação de informações contábeis, segundo os padrões internacionais, tem como ideia proporcionar maior comparabilidade entre as demonstrações e aumentar a qualidade das informações geradas para os usuários. Diante disto, este artigo tem por objetivo identificar se a evidenciação de provisões e de ativos e passivos contingentes estão relacionadas com a Qualidade da Informação Contábil, identificada por meio do Value Relevance e da Persistência dos Lucros nas companhias abertas brasileiras. Para a consecução da presente pesquisa, foram analisadas as notas explicativas de 60 companhias abertas brasileiras, pertencentes ao IBRx100. O período de análise compreendeu dados de 2010 a 2018 e, para a realização da análise foram utilizados modelos estatísticos que relacionaram as variáveis de interesse, provisões (Provit), passivos contingentes (PasContit) e ativos contingentes (AtvContit), com as proxies de representação do Value Relevance (VMPAit) e Persistência dos Lucros (Xit+1). Todos os modelos foram estimados por Dados em Painel balanceado e robusto. Os resultados obtidos permitiram inferir que as provisões e contingências não se apresentaram como fatores relevantes para o valor empresarial. Em contrapartida, as provisões demonstraram ser associadas a lucros mais persistentes, ao contrário dos ativos contingentes, que induziram para uma redução nos lucros, causando persistência reversa. Desse modo, afirma-se que as provisões e ativos contingentes podem ser influentes para a Qualidade da Informação Contábil, e importantes para análise dos shareholders quanto aos lucros subsequentes.

Objetivo: Comprender las definiciones y propiedades de la Teoría de Probabilidades a fin de considerarlas en la evaluación de la información financiera sobre contingencias, enfatizando el concepto de probabilidad. Método: La investigación es de enfoque cualitativo, de tipo exploratorio y parcialmente descriptivo, de diseño no experimental y transversal, con supuestos hipotéticos, sobre la base del análisis de información, estudio de casos y entrevistas semiestructuradas. Resultados: Las contingencias son reveladas en las notas más que ser reconocidas en los estados financieros. El nivel de revelación no es suficiente en cuanto a los juicios aplicados en las estimaciones, así como en la impracticabilidad de los mismos y su racionalidad. Conclusiones: El concepto de probabilidad en las Normas Internacionales de Información Financiera difiere del concepto establecido en la Teoría de Probabilidades. La estimación de las probabilidades debe considerar la naturaleza y características de la contingencia y la probabilidad de ocurrencia del evento, traducido en ganar o perder un litigio, considerando el enfoque bayesiano, puesto que mide la creencia sobre la ocurrencia de un evento.

Dentre as mudanças causadas pelo processo de adoção das normas internacionais de contabilidade está o aumento da subjetividade na tomada de decisão e com isso o aumento do julgamento do profissional contábil. Neste sentido, este estudo objetiva analisar se diante da subjetividade e orientações do CPC 25, a forma em que as contingências são apresentadas melhoram a compreensão e interpretação da norma. Para atingir ao objetivo proposto foram aplicados questionários a estudantes do curso de bacharelado em Ciências Contábeis. Quanto ao tratamento dos dados, foi utilizado o software Stata 14 com o intuito de efetuar o teste de comparação das médias Wilcoxon. Dentre os resultados, os achados permitem inferir que os usuários das informações da contabilidade apresentam o viés cognitivo chamado frame dependence, em que indica que a forma como a informação é apresentada pode alterar na tomada de decisão, seja verbal-numérica ou numérica-verbal, ainda, a maioria dos participantes acreditam que associar os termos verbais a probabilidades numéricas podem melhorar na sintetização das interpretações relacionadas às contingências. O presente estudo justifica-se pela relevância da interpretação da contingência nas demonstrações financeiras da empresa e sua relação com os usuários.

En este artículo se presenta un algoritmo orientado a mejorar las condiciones de seguridad de los sistemas de potencia. El algoritmo propuesto realiza una búsqueda semi-exhaustiva de posibles configuraciones de subestaciones con el objetivo de minimizar las sobrecargas presentadas ante contingencias simples (criterio N-1). Las modificaciones topológicas se hacen a través del cambio de los estados de los interruptores en las subestaciones. Se presentan resultados para el sistema IEEE de 118 barras que evidencian la efectividad del algoritmo propuesto.

Before making an investment decision, investors analyze the economic and financial situation of a company through financial statements, observing its provisions and contingent liabilities. This research sought to analyze the composition of provisions and contingent liabilities of Brazilian publicly traded companies for 2019. To this end, the financial statements and explanatory notes of 391 companies were analyzed, segregating provisions and contingent liabilities into labor, tax, civil, and environmental. The results show that most Brazilian companies disclose some type of contingency. Despite disclosing labor provisions in the period studied, most provisions refer to the civil scope. The chemical and electrical sectors were the ones to disclose the greatest amount of provisions, although not statistically significant according the Kruskall-Wallis, indicating that the sector is not decisive for recognizing provisions. The amounts of disclosed contingent liabilities were substantially higher than those of provisions, with tax contingencies and the financial sector being the most prevalent. This work contributes to the understanding of the provisions and contingent liabilities of Brazilian companies, supporting users in decision-making. [ABSTRACT FROM AUTHOR]

En este artículo se presenta una metodología para valorar programas de implementación de generación distribuida (GD) en sistemas de potencia. La valoración de los programas se hace a través de diferentes índices que consideran la cargabilidad y el perfil de tensión de la red ante diferentes escenarios operativos. Adicionalmente, se considera el efecto de contingencias simples (criterio N-1). Inicialmente los índices se usan para diagnosticar el sistema e identificar elementos y escenarios operativos críticos. Posteriormente, se evalúa el efecto de la implementación de programas de GD en la red cuando esta se reparte de forma uniforme y cuando se ubica en los nodos críticos identificados en el caso base. Se realizaron varias pruebas en los sistemas IEEE de 24 y 57 barras. Los resultados muestran que la GD conduce a una importante reducción de la criticidad de líneas y escenarios operativos cuando se ubica en nodos estratégicos.

Copyright of Acta Comportamentalia is the property of Instituto de Psicologia y Educacion de la Universidad Veracruzana 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.)

This study aims to identify the characteristics of liabilities and contingencies of 20 clubs participating in the First and Second Division of the Brazilian Championship of 2017 that presented all financial statements from 2010 to 2018. It was found that 79 of 180 balance sheets analyzed presented uncovered liabilities and denoting effective problems of economic and financial unviability although no clubs broke effectively. The findings demonstrate that clubs cannot support themselves and eventually need to raise third-party resources. The study differs from previous research because it identifies the characteristics of liabilities, and provisions as present and future obligations for Brazilian football clubs. Thus, this research contributes by providing an overview of the indebtedness of Brazilian football clubs. [ABSTRACT FROM AUTHOR]

Copyright of Revista Fatec Zona Sul (REFAS) is the property of Revista Fatec Zona Sul (REFAS) 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.)

This paper presents an algorithm oriented to improve the security conditions of electric power systems. The proposed algorithm performs a semi-exhaustive search of the possible configuration of the system substation with the objective of minimizing overloads presented in single contingencies (N-1 criterion). Topological modifications are made by changing the state of switches in substations. Results are presented for the IEEE 118 bus test system showing the effectiveness of the proposed algorithm. [ABSTRACT FROM AUTHOR]

Copyright of Revue Internationale PME is the property of Institue de Recherche sur les PME 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 Gestión Joven is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas 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.)

This paper presents a methodology for the assessment of distributed generation (DG) implementation programs in power systems. The assessment of such programs is performed through different indexes that consider the chargeability and voltage profile of the network under different operative scenarios. Additionally, the effect of simple contingencies (N-1 criterion) was taken into account. Initially, the indexes are used to diagnose the system and identify critical elements and scenarios. Subsequently, the effect of the implementation of DG programs in the network is evaluated when it is distributed uniformly and when it is located in the critical nodes identified in the base case. Several tests were performed on the IEEE 24 and 57 bus test systems. Results show that DG leads to an important reduction of the criticality of both lines and operative scenarios when located in strategic nodes. [ABSTRACT FROM AUTHOR]

El presente artículo propone una metodología para evaluar el impacto de la incertidumbre de la demanda eléctrica, sobre la estabilidad transitoria del sistema con base en el análisis probabilístico del tiempo crítico de despeje de falla CCT (Critical Clearing Time). El análisis probabilístico de estabilidad transitoria, permite establecer una función de densidad de probabilidad (PDF por sus siglas en inglés) del comportamiento del CCT. La PDF se calcula a partir de simulaciones de Montecarlo, donde, para cada escenario generado y contingencia, se evalúa el CCT. Para el cálculo del CCT se emplea el método de la bisección, variando el tiempo de duración de falla (

El Artículo 48, CAPÍTULO III del “Reglamento para el Libre Acceso a los Sistemas de Transmisión y Distribución” de la Agencia de Regulación y Control de Electricidad (ARCONEL) promueve el libre acceso de terceros agentes a la capacidad de transporte existente o remanente de los sistemas de transmisión y distribución. En este marco, la empresa hidrocarburífera Petroamazonas EP planifica el proyecto de expansión y la conexión de su Sistema Eléctrico Petrolero – Extendido (SEIP-E) al Sistema Nacional de Transmisión (SNT) a nivel de 69 kV – Fase 0. En el presente documento se resumen los principales resultados de los estudios eléctricos en estado estable y dinámico de la interconexión. Además, se presenta la propuesta de interconexión temporal que permitirá el intercambio de potencia/ energía desde el SNT al SEIP-E.

Rorty enfrentou as contingências do mundo contemporâneo apostando no partilhamento da “retórica das democracias liberais”, como a mais aceita e mais adequada em uma sociedade caracterizada pelo fim das metanarrativas e das condutas de moral absoluta. Mas essa aposta resvala claramente num pragmatismo moral mal disfarçado. Luhmann, ao contrário, levou até o fim a preocupação, abandonada por Rorty, de elaborar uma teoria antimetafísica e despida de um projeto normativo para a sociedade contemporânea. Sua teoria dos sistemas enfrenta as contingências do mundo, excluindo tudo que for externo ao sistema, ou seja, tudo que não possa se tornar um mecanismo de manutenção da identidade dos sistemas face à complexidade do mundo.

Providing and following rules has been considered an important factor in the effectiveness of psychological treatments; however, a conceptual clarification is needed of what is meant by issuing or following a rule and its application in the clinical setting. Based on a review of the original concept of rule-governed behavior, our purpose was to extend the definition of this behavior oriented to the clinical process. This definition allows its identification and study moment by moment throughout the therapeutic process. The extension of this definition can help us to identify the functional role of rules in clinical change and the variables involved that contribute to the understanding of clinical phenomena such as generalization. The findings that emerge from the study of rules from this perspective could increase the information on the therapeutic change process and, therefore, contribute to the improvement of clinical practice. [ABSTRACT FROM AUTHOR]

Copyright of Revista Técnica Energía is the property of Centro Nacional de Control de Energia CENACE 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 Técnica Energía is the property of Centro Nacional de Control de Energia CENACE 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.)

Com o objetivo de avaliar o efeito de histórias pré-experimentais sobre o seguir regras, 16 estudantes universitários foram expostos a um procedimento informatizado de escolha segundo o modelo. A tarefa era apontar cada um dos três estímulos de comparação em sequência. Oito participantes, quatro flexíveis e quatro inflexíveis, foram submetidos a cada uma das duas condições de quatro fases. Na Fase 1, a sequência correta era estabelecida por contingências. Reforço para a emissão da sequência correta foi mantido durante as três fases - na Condição 1, o programa de reforço contínuo (CRF) e na Condição 2, a relação fixa de quatro (FR4). Em ambas as condições, a Fase 2 começou com a apresentação de uma regra discrepante, a Fase 3 começou com uma regra correspondente, e Fase 4 começou com uma regra discrepante. Seguindo a regra discrepante não produziu o reforço programado, mas seguindo a regra produzida correspondente reforço. Na Condição 1 (CRF) , os 8 participantes deixaram de seguir a regra discrepante, independentemente de serem ßexíveis ou inßexíveis. Na Condição 2 (FR4), os inßexíveis seguiram e os ßexíveis deixaram de seguir a regra discrepante. Sugere-se que os efeitos de histórias pré-experimentais são modulados por variáveis atuais.

Este texto muestra como algunos postulados teóricos esbozados por la crítica literaria norteamericana Barbara Herrnstein Smith podrían aplicarse en función de la valoración -entre otras- de una obra específica: la producida por el escritor colombiano Jorge Zalamea (1905-1969). La formulación de Smith establece que la estimación del valor literario suele obedecer más a criterios contextuales -que van modificando dicha estimación-, que a factores propiamente intrínsecos de una obra.

Introduction: The organization of the hospital services to face an epidemic of Influenza A (H1N1), a condition of respiratory transmission, constitutes a challenge and the success will depend, to a great extend, of the organizational changes implemented from the stage of planning, as they are an indispensable part of the strategy work. Objective: To describe the main organizational experiences that were developed in the Cienfuegos’s Provincial Hospital Dr. Gustavo Aldereguía Lima, during the year 2009 to face the A (H1N1) pandemic influenza. Method: A prospective study. Investigation in systems and services of the health system, where a wide bibliographical revision was made, combined with group’s techniques (for the progressive definition of the organizational strategy) and the experiences contained in the "portfolio of decisions" created for that purpose. Results: Different changes have been recognized, such as the modification of the habitual flows and concepts in the medical attention, included the extension and expansion of the services and the beds’ assignation. It was considered logic the reduction of the elective surgical activity, working in teams, the materialization of differentiated consultations in emergency services, the definition of an area for care to severe patients, as well as a priority in the management of the pregnant and postpartum women and newborns. We kept too the continuous training of the medical personnel and their protection, the isolation of cases, the feeding and sterilization. Conclusions: The reorganization of the medical care, the continuous qualification of the professional staff, the adequate infraestructure, the optimization of the resources, management and team work are key points in the organization for a successful confrontation of an epidemic.

O diabetes mellitus é uma doença crônica e o seu tratamento é altamente complexo. Pesquisas têm surgido com o objetivo de compreender as contribuições do estilo de vida e dos fatores comportamentais no desenvolvimento e no controle da doença. O presente estudo realizou uma análise de contingências dos comportamentos de adesão e de não-adesão ao tratamento, buscando, para isso, relações de dependência entre eventos comportamentais e ambientais, a partir de um estudo de caso único com uma paciente portadora de diabetes mellitus tipo 2. O procedimento adotado para a coleta de dados foi a caracterização dos comportamentos de acordo com as seguintes categorias: mensuração da glicemia, administração da insulina, controle da dieta e prática de exercício físico. Os resultados indicaram a prevalência de contingências aversivas e demonstraram a necessidade de se ensinar estratégias de autocontrole ao paciente, e regras por parte da equipe de saúde, que descrevam as contingências em operação no ambiente.Diabetes mellitus is a chronic disease wich requires a highly complex treatment. Researches have been done with the objective of understanding the role that life style and behavioral factors play on the onset and control of the disease. The present study aimed at analysing the contingencies involved in the behavior of adherence and non adherence to treatment of a type 2diabetes mellitus patient and the dependency relationship between behavioral and environmental variables in a single case study. The procedure adopted for data collection was the characterization of behaviors according to the following categories: glucemia measurement, insulin administration, diet control and the practice of physical exercise. Results indicate the prevalence of aversive contingencies and demonstrate the need of teaching the pacient self control strategies, and rules by the health team which describe the environmental contingencies in operation.

Este estudo investigou, com 16 universitários, o papel da história de reforço e da densidade relativa de reforço no seguimento de regra. Utilizou-se um procedimento de escolha segundo o modelo, com 3 estímulos de comparação; a tarefa consistia em apontar cada um dos 3 estímulos de comparação, em seqüência, de acordo com a dimensão (Cor, Espessura ou Forma) em comum com o modelo. As Fases 1, 2, 3 e 4 eram iniciadas, respectivamente, por instruções mínimas, regra discrepante (especificava a seqüência FCE), correspondente (especificava EFC) e discrepante. A seqüência CEF era a única reforçada em todas as fases. Na Fase 3, EFC era reforçada concorrentemente com CEF (concorrente FR2 FR6 e concorrente FR6 FR2). Nenhuma outra seqüência era reforçada. Observou-se tanto controle por regras quanto pela história de reforço, sob condições específicas. Os resultados têm implicações para a distinção entre o comportamento controlado por regras e o controlado por contingências.This study investigated the role of experimental history and of relative density of reinforcement on rule following behavior. Sixteen undergraduate students participated. Under a matching-to-sample procedure, with 3 comparison stimuli, the participants were asked to point the comparisons in sequence, according to their dimension, Color, Thickness or Form, in common to the sample. At the beginning of Phases 1, 2, 3 and 4, participants were exposed, respectively, to minimal instructions, a discrepant rule (specifying a non reinforced sequence), a corresponding rule (specifying a TFC sequence) and a repeated discrepant rule. Only the CTF sequence was reinforced in all phases. In Phase 3, two sequences, TFC and CTF, were concurrently reinforced (Concurrent FR 2 FR6 and FR2 FR6). Control by rules and by reinforcement history were both observed, under specific conditions. These findings have implications for drawing a distinction between behaviors controlled by rules and those shaped by contingencies.

Copyright of Trans/Form/Ação is the property of Trans/Form/Acao 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.)

Aiming to evaluate the effect of pre-experimental histories on rule-following, 16 college students were submitted to a computerized matching-to-sample procedure. The task was to point to each of three comparison stimuli in sequence. Eight participants, 4 fl exible and 4 infl exible, were allocated to each of two four-phase conditions. In Phase 1, the correct sequence was established by contingencies. Reinforcement to the emission of the correct sequence was maintained during the following three phases - in Condition 1, the continuous reinforcement schedule (CRF), and in Condition 2, the fi xed- -ratio 4 (FR4). In both conditions, Phase 2 started with the presentation of a discrepant rule, Phase 3 started with a corresponding rule, and Phase 4 started with a discrepant rule. Following the discrepant rule did not produce the programmed reinforcement, but following the corresponding rule produced reinforcement. In Condition 1 (CRF), the 8 participants, fl exible and infl exible, stopped following the discrepant rule. In Condition 2 (FR 4), the infl exible participants kept following the discrepant rule and the fl exible ones stopped following it. It is suggested that the effects of pre-experimental histories are modulated by present variables. [ABSTRACT FROM AUTHOR]

Copyright of Revista Katharsis is the property of Institucion Universitaria de Envigado 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 Organizações Rurais & Agroindustriais is the property of Organizacoes Rurais & Agroindustriais 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.)

Se muestra la utilidad de un selector de contingencias en tareas de planificación de la operación de lossistemas eléctricos de potencia, especialmente en sistemas longitudinales en los cuales es necesarioprever desde la etapa de planificación la seguridad de la operación con especial interés, dadas lasconsecuencias que pueden acarrear diversas contingencias. El selector forma parte de un paquete deprogramas empleado actualmente en el Despacho Nacional de Carga (DNC), para la planificación de laoperación del Sistema Electroenergético Nacional (SEN), se utiliza diariamente para los estudios de lascontingencias más críticas que pueden suceder en el sistema en diversos regímenes, con ello se logra elanálisis de la factibilidad de otorgar vías libres o garantizar que los operadores se encuentren bajo alertaante la ocurrencia de algunas contingencias que pudieran provocar serias violaciones a la seguridad delsistema. This work shows the contingencies selector use in order to do the power system operation planning tasks,especially in longitudinal systems where is necessary to prevent from the planning level the security ofthe operation with very special interest because of the contingencies consequences. The selector belongto the programs package that is using to planning the National Electric Power System operation in theNational Control Center actually. The more critical contingencies can be study with this tools and becauseof that the feasibility of the permission over one transmission element of the system is analyzed. Thismethodology permit to refuse the permission or to put the operator in alert front some contingencies thatcould attempt versus the system security.