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Search Results: 1 - 10 of 401444 matches for " Márcia Diedrich "
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VARIABLE COSTING INTEGRATED WITH ACTIVITY-BASED COSTING: A CASE STUDY IN THE PRESENTS PACKAGING INDUSTRY CUSTEIO VARIáVEL INTEGRADO AO CUSTEIO BASEADO EM ATIVIDADES: ESTUDO DE CASO EM INDúSTRIA DE EMBALAGEM PARA PRESENTES
Lorimar Francisco Munaretto,Márcia Diedrich
Revista Universo Contábil , 2007,
Abstract: The objective of the present work was to present a study on the ABC Costing (Activity Based Costing), integrated with Variable Costing. It is an exploratory case study using a quantitative approach, made in an industry where presents are packaged. In order to carry out the proposal, costs and expenses of the presents packaging company were determined. They were then separated into fixed and variable costs. Afterwards, the direction of resources and activities were identified. Finally, the cost of activities and objects was verified. With variable costs integrated with ABC Costing, it was also possible to identify the margin of contribution, the point of balance and the profitability of the industrial products under study. Results show the stages of operation of ABC Costing, as well as additional possibilities for analysis of costs resulting from ABC Costing integrating with Variable Costing. It was concluded that besides the costing of activities and cost objects, data obtained from Variable Costing integrated with ABC Costing allows calculation of the margin of contribution, the balance point and the profitability of products used in the industry. Keywords: Activity Based Costing. Variable Costing. Industry. O artigo objetiva demonstrar o Custeio Variável integrado ao Custeio Baseado em Atividades (Activity Based Costing – ABC) em indústria de embalagens para presentes. Trata-se de um estudo exploratório, realizado por meio de um estudo de caso, com abordagem quantitativa. Para a operacionaliza o da proposta, inicialmente, levantaram-se os custos e despesas da indústria de embalagens para presentes. Em seguida, foram separados em gastos fixos e variáveis. Após, identificaram-se os direcionadores de recursos e de atividades. Por fim, foi apurado o custo das atividades e dos objetos de custeio. Com o Custeio Variável integrado ao Custeio ABC, também foi possível identificar a margem de contribui o, o ponto de equilíbrio e a lucratividade dos produtos da indústria em estudo. Os resultados demonstram as etapas de operacionaliza o do Custeio ABC, bem como possibilidades adicionais de análise dos custos em decorrência da sua integra o com o Custeio Variável. Conclui-se que as informa es obtidas com o Custeio Variável integrado ao Custeio ABC permitiram, além do custeamento das atividades e dos objetos de custeio, o cálculo da margem de contribui o, o ponto de equilíbrio e a lucratividade dos produtos da indústria. Palavras-chave: Custeio baseado em atividades. Custeio variável. Indústria.
The world’s oldest fossil seal record  [PDF]
Cajus Diedrich
Natural Science (NS) , 2011, DOI: 10.4236/ns.2011.311117
Abstract: A femur fragment with an Early Lutetian (early Middle Eocene) age is the world’s oldest fossil record from a seal, and, is described as Praephoca bendullensis nov. gen. nov. spec. This find pushes back the earliest evolution of seals into the Paleocene epoch. The femur has plesiomorphic terrestrial mammal characteristics but has a morphology that is already closer to that of Miocene and present day seals. The Eocene seal femur was found at Fürstenau-Dalum in north-west Germany, in a conglomerate rich in shark teeth that was deposited in a coastal delta environment to the north-west of the central European Rhenish Massif mainland, in the southern pre-North Sea Basin. This discovery has led to a revision of the theory that phocids originated along the coastline of the North American continent. Instead they can now be interpreted to have originated in the tropical Eocene climate of central Europe. Although the fossil records of pinnipeds in Europe during the Eocene, Oligocene and Miocene are extremely sparse, they appear to have inhabited the pre- North Sea basin, within the influence of temperate and arctic upwellings. The distribution of abundant teeth from white and megatooth sharks of two different lineages appears to correlate with that of the seals, which the sharks most probably hunted; providing supporting evidence that the phocids were already adapted as shallow marine coastal inhabitants by this time.
Assistierte Reproduktion bei Frauen mit einer beginnenden Perimenopause
Bals-Pratsch M,Diedrich K
Journal für Fertilit?t und Reproduktion , 2001,
Abstract: Die Perimenopause ist nicht auf ein bestimmtes Lebensalter beschr nkt. Viele Frauen unter 40 mit unerfülltem Kinderwunsch haben trotz regelm iger ovulatorischer Zyklen bereits eine eingeschr nkte ovarielle Funktion. Dieser eingeschr nkte Funktionszustand der Ovarien wird als verminderte Reservefunktion oder latente prim re Insuffizienz der Ovarien bezeichnet. Das sonographische Korrelat sind die "leeren Ovarien". Die ovarielle Reservefunktion sollte im Vorfeld einer Kinderwunschbehandlung untersucht werden. Hierzu sind in erster Linie die FSH-Bestimmung am 3. Zyklustag und die vaginalsonographische Untersuchung der Ovarien in der Follikelphase wegweisend. Frauen über 40 Jahren sind in der Regel "low responder", d.h. sie entwickeln trotz Stimulationsbehandlung nur wenige Follikel. Neben der geringen Anzahl der Eizellen, die bei ihnen im Rahmen der künstlichen Befruchtung (assistierten Fertilisation) gewonnen werden k nnen, schr nkt eine Aneuploidierate von etwa 30-80% der Eizellen die Fruchtbarkeit weiter ein. Dies sind die beiden Hauptursachen, weshalb Frauen über 40 Jahre meist nicht mehr schwanger werden und zudem eine hohe Fehlgeburtenrate aufweisen. Da der Erfolg der künstlichen Befruchtung von der intakten Reservefunktion der Ovarien abh ngt, ist auch mit einer optimierten ovariellen Stimulation zur Vorbereitung einer assistierten Fertilisation keine Verbesserung zu erreichen. Die eingeschr nkte Ovarialfunktion kann sich bei den "low responder"-Frauen darüber hinaus in einer eingeschr nkten Eizellqualit t (bis hin zur Degeneration von Eizellen), in einer Follikelatresie w hrend einer Stimulationsbehandlung sowie in dem sogenannten "empty follicle syndrome" ausdrücken. In tierexperimentellen Studien wird nach neuen Therapiem glichkeiten für diese Problempatientinnen gesucht. Die Forschung auf diesem Gebiet reicht bis zur Herstellung von neuen Eizellen. Die derzeit m gliche Behandlung der prim ren Ovarialinsuffizienz, die Eizellspende, wird im Ausland mit gro em Erfolg durchgeführt. In Deutschland verbietet das Embryonenschutzgesetz diese Behandlungsoption.
Erfolge mit der Anwendung von Cetrotide in der ovariellen Stimulation zur IVF; Ergebnisse der Zwischenauswertung einer Beobachtungsstudie
Ludwig M,Diedrich K,Felberbaum RE
Journal für Fertilit?t und Reproduktion , 2000,
Abstract: Die kontrollierte ovarielle Stimulation unter Verwendung von GnRH-Antagonisten stellt einen innovativen Ansatz in der IVF-Behandlung dar. Diese Pr parate k nnen sowohl in mehrfacher Gabe als auch als Einmaldosis w hrend der Follikelphase eines spontanen Menstruationszyklus zur Suppression der endogenen LH-Aktivit t eingesetzt werden. In der Vergangenheit wurden bereits verschiedene Phase I, II und III-Studien mit Cetrorelix (Cetrotide ) publiziert. In dieser Arbeit zeigen wir die Ergebnisse einer Zwischenauswertung der wohl umfangreichsten Studie mit diesem Antagonisten im multiple dose-Protokoll. Es handelt sich um eine internationale, multizentrische, offene, nicht-kontrollierte Studie. In die Zwischenauswertung gingen 531 Zyklen ein. Eine Schwangerschaftsrate von etwa 28% zeigt eine Erfolgsrate, die auch mit dem langen Protokoll nicht besser zu erwarten w re. Andererseits war aber die Rate an OHSS deutlich reduziert (1%), was die Ergebnisse früherer, prospektiv-randomisierter Studien best tigt. Es zeigte sich kein Unterschied in der Stimulation bei Verwendung von urin ren oder rekombinanten Gonadotropinpr parationen. Zusammenfassend kann man somit festhalten, da die hier vorgestellte Zwischenauswertung von über 500 Behandlungszyklen zur IVF Ergebnisse zeigt, wie sie auch normalerweise in der IVF zu erwarten sind. Die Komplikationsrate war jedoch unter dem Einsatz des GnRH-Antagonisten Cetrotide erfreulich gering, wenn man dem die Ergebnisse des langen Protokolls gegenüberstellt.
Fossil middle triassic “sea cows” – placodont reptiles as macroalgae feeders along the north-western Tethys coastline with Pangaea and in the Germanic basin  [PDF]
Cajus G. Diedrich
Natural Science (NS) , 2011, DOI: 10.4236/ns.2011.31002
Abstract: The descriptions of fossil Triassic marine pla- codonts as durophagous reptiles are revised through comparisons with the sirenia and basal proboscidean mammal and palaeoenvironment analyses. The jaws of placodonts are conver- gent with those of Halitherium/Dugong or Mo- eritherium in their general function. Whereas Halitherium possessed a horny oral pad and counterpart and a special rasp-like tongue to grind seagrass, as does the modern Dugong, placodonts had large teeth that covered their jaws to form a similar grinding pad. The sirenia also lost their anterior teeth during many Millions of years and built a horny pad instead and specialized tongue to fed mainly on seagrass, whereas placodonts had only macroalgae availa- ble. Indirect evidence for Triassic macroalgae is provided by benthic palaeocommunities from different layers and extended European regions in the Germanic Basin. Studies of tooth wear stages for Placodus indicate that anterior teeth may have been used in a similar manner to the procumbent front teeth of modern Dugong. Paraplacodus and Placodus seem to have used these teeth as spatulas to dig out seaplants. Cyamodus and other placodonts such as Placochelys had smaller or reduced anterior teeth. The scarcity of highly worn palatine or maxillary and lower jaw dentary Placodus or Cyamodus teeth (less then 0.5%) suggests that they had a relatively soft diet. The seaplants would only have been squeezed in a similar feeding strategy to that of modern Dugong feeding on seagrass without jaw rotation and grinding. The phylogenetic trend in tooth reduction within the placodonts Paraplacodus, Placodus, especially in Cyamodus but also Placochelys, and Henodus within 11 My appears to have been a result of this plant-feeding adaptation and may even explain the origin or at least close relationship of the earliest Upper Triassic turtles as toothless algae and jellyfish feeders, in terms of the long-term convergent development with the sirens.
Evolution of white and megatooth sharks, and evidence for early predation on seals, sirenians, and whales  [PDF]
Cajus G. Diedrich
Natural Science (NS) , 2013, DOI: 10.4236/ns.2013.511148
Abstract:

The early white shark Carcharodon Smith, 1838 with the fossil Carcharodon auriculatus (Blainville, 1818) and the extinct megatooth shark Otodus Agassiz, 1843 with species Otodus sokolovi (Jaeckel, 1895) were both present in the European proto North Sea Basin about 47.8 - 41.3 m.y. ago (Lutetian, early Middle Eocene), as well as in the Tethys realm around the Afican-Eurasian shallow marine habitats. Both top predators developed to be polyphyletic, with possible two different lamnid shark ancestors within the Early Paleocene to Early Eocene timespan with Carcharodon (white shark line-age) and Otodus (megatooth shark lineage). Their sawblade teeth developed during the early Paleogene as the result of adaptation to feeding on various marine new rising mammals, coinciding with three main waves of evolutionary emergence of seals, sirenians, and whales in parallel with the evolution of these large predatory sharks. Megatooth sharks specialized in hunting whales and sirenians only on the coastal shelves of warm oceans and disappeared globally in the Pleistocene due to climate change and ocean cooling. The cold-water adapted early white sharks have survived until the present day with body temperate change adaptation in warm to temperate oceans and are proposed to have specialized on coastal seal hunting already50 m.y. ago.

The most northerly record of the sirenian Protosiren and the possible polyphyletic evolution of manatees and dugongs  [PDF]
Cajus G. Diedrich
Natural Science (NS) , 2013, DOI: 10.4236/ns.2013.511142
Abstract:

Newly discovered remains of the early Middle Eocene (Lutetian) sirenian Protosiren (Protosirenidae) in shark tooth rich conglomerates from a coastal delta environment northwest of the European Rhenish Massif at Fürstenau (northwestern Germany), represent the most northerly occurrence of this genus whose global distribution was generally restricted to warm waters. Its presence of the remains so far north can be explained by seasonal inflow of warm Tethys surface water into the cool, upwelling-influenced, basin. The existence of two discrete centers of sirenian evolution can be explained by the opening of the Atlantic and the upwelling that separated the North American warm water faunal province from those of Africa and Eurasia. A slightly modified evolutionary model is presented in which the oldest Early Eocene manatee sirenians evolved in the Caribbean of Central America. Protosiren, however, appears to have developed polyphyletically along the African coastline of the Tethys, and represents the oldest known dugong ancestor. Younger (Oligocene) European sirenian skeletons of Halitherium and Anomotherium are included in the phylostratigraphic model in which sirenians had generally reduced their teeth by 28 Ma as an adaptation for feeding on sea-plants (macroalgae/seagrass). Teeth from early megatooth sharks, which preyed on sirenians, have been recorded from shallow marine Eocene and Oligocene coastlines of the southern proto-North Sea Basin, and shark bite marks have been found on sirenian skeletons.

Assessment of Morphological Changes on the Pulpal Wall of Root Dentine During Growth
C. Stavrianos,L. Vasiliadis,I. Stavrianou,M. Diedrich,P. Kafas
Research Journal of Medical Sciences , 2012,
Abstract: The aim of this study, is to evaluate the changes appearing on the pulpal wall of root dentine with age with special reference to the number and diameter of dentinal tubules openings as well as to the morphology of calcospherites. For this purpose 38 permanent human teeth, 22 premolars and 16 canines, of patients between 9 and 60 years of age, were experimentally fractured. After specific preparation they were studied with Scanning Electron Microscope (SEM). It was assessed that the number and width of dentinal tubules was considerably greater in teeth of younger patients and the highest number of openings and greatest diameter were observed at sides were formation was ongoing. The pulpal surface of dentine of younger patients was relatively smooth and after the removal of organic material and predentin an active front of calcification was observed by means of calcospherites. In teeth of older patients, the pulpal surface of dentine was irregular and instead of an active calcification process, a calcified net of interlacing branches of collagen fibers was observed. Lateral root canals were seen in a greater amount in younger patients. The calcification process inside and around the lateral root canals was intense compared to adjacent sides showing formation of predentine and active front calcification. These findings indicate the significant changes appearing with age on the pulpal surface of root dentine implying changes in dentine permeability.
H here Erfolgsrate beim Kryotransfer im künstlichen Zyklus mit transdermaler stradiol- und vaginaler Progesterongabe als in stimulierten Zyklen
Hoepfner A-S,Bals-Pratsch M,Diedrich K
Journal für Fertilit?t und Reproduktion , 2000,
Abstract: Die Vorbereitung des Endometriums für den Transfer von kryokonservierten Vorkernstadien (Kryo-ET) wurde an unserer Klinik sowohl durch die ovarielle Stimulation mit Clomifencitrat (CC) oder Gonadotropinen (GON) als auch durch eine strogen-Gestagen-Behandlung (künstlicher Zyklus) erreicht. Es konnten die Daten von 254 Kryo-Zyklen ausgewertet werden. Das Endometrium wurde im künstlichen Zyklus mit einem transdermalen stradiolpr parat (Estraderm TTS 100 ) und einem vaginalen Progesterongel (Crinone 8% ) vorbereitet. Diese Behandlung erfordert einen geringen finanziellen und vor allem zeitlichen Aufwand, da vor dem Transfer nur eine Hormonbestimmung und Ultraschalluntersuchung erforderlich ist. Trotz vergleichbarer Endometriumsdicke und stradiolwerte beim Transfer und gleicher Embryonenqualit t war die Schwangerschaftsrate (SSR) und Implantationsrate (IR) im künstlichen Zyklus h her als in stimulierten Zyklen mit GON oder CC (SR 17% vs. 9,3% oder 8%; IR 8,2% vs. 3,9 oder 4,1). Somit stellt der künstliche Zyklus die einfachste, kostengünstigste und erfolgreichste Methode für den Kryo-ET dar. Au erdem ist der Tag des Embryotransfers sowohl für die Patientin als auch für das reproduktionsmedizinische Zentrum schon zu Zyklusbeginn planbar. Der künstliche Zyklus ist daher das optimale Protokoll für den Transfer von kryokonservierten Eizellen im Vorkernstadium.
Wirksamkeit von rekombinantem humanem FSH im Vergleich zu urin rem hMG nach Downregulation im langen Protokoll - Eine Analyse von 24.764 ART-Zyklen in Deutschland
Ludwig M,Bühler K,Diedrich K,Felberbaum RE
Journal für Reproduktionsmedizin und Endokrinologie , 2004,
Abstract: Berichtet wird über die Auswertung von 24.764 Behandlungszyklen mit assistierten Reproduktionstechniken, in denen nach Downregulation mit Gonadotropin-Releasing Hormon- (GnRH-) Agonisten im langen Protokoll entweder Menotropin (urin res humanes Menopausengonadotropin, u-hMG) oder rekombinantes humanes follikelstimulierendes Hormon (r-hFSH) zum Einsatz kam. Die Dokumentation der Daten erfolgte über die Software RecDate, die den teilnehmenden Zentren für diesen Zweck von der Serono GmbH überlassen wurde. Im Gegenzug haben die teilnehmenden Zentren die vollst ndig anonymisierten, therapiebezogenen Daten der Serono GmbH zur Verfügung gestellt. Die erfa ten Behandlungen fanden in 74 reproduktionsmedizinischen Zentren in Deutschland zwischen 1. Januar und 31. Dezember 2002 statt. Hauptzielparameter waren die Lebendgeburtenrate sowie der Substanzverbrauch pro Zyklus, pro Schwangerschaft und pro Geburt. Nach Downregulation im langen Protokoll lag die Lebendgeburtenrate in der r-hFSH-Gruppe bei 16,9 % gegenüber 14,5 % in der u-hMG-Gruppe. Die absolute Differenz betrug 2,4 % und die relative Differenz 16,6 % zugunsten von r-hFSH. Der Unterschied der Rate der gesicherten Geburten war in der Gesamtgruppe statistisch signifikant zugunsten von r-hFSH (p 0,0001). Darüber hinaus wurde zur Erzielung einer Geburt mit r-hFSH deutlich weniger Substanz eingesetzt als mit u-hMG. Insgesamt wurden pro Geburt in der u-hMG-Gruppe 39,5 % mehr Gonadotropine ben tigt als in der r-hFSH-Gruppe.
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