Luiz Sampaio Athayde Junior
Federal University of Bahia
Luiz Sampaio Athayde Junior is a Professor at School of Accounting Sciences of Federal University of Bahia (FCC/UFBA) and also Professor of Astronomy Course of Physics Institute (IF/UFBA) and the University Jorge Amado (Unijorge), ex Professor at Cairo University of Viscount (FVC) of over graduation and has experience as a Tax Analyst. He completed his Master in Business Administration and Extension in Higher Education Methodology by the School of Administration of Federal University of Bahia (EA/UFBA), Post Graduate MBA in Financial Management and Company, Post Graduate and Research Center at Cairo University of Viscount (CEPPEV/FVC). Accountant and Degree Bachelor of Accounting Sciences by Estacio University Center of Bahia (Estacio/FIB) and is certified by IAFC First Degree in International Standards of Accounting-IFRS. His publications of accounting area have appeared in many websites specializing in tax and international accounting standards-IFRS. He is author of the Blog www.contabeisufba.blogspot.com.br. His research in the accounting area also made him the creator of New Accounting Policy, recently published in the Brazilian Journal of Accounting (RBC), the most important publication in Brazil in this area. His research interests in Astronomy area helps to create a Tropical Astronomy and new seasons for tropical zone.
According to the first law of Kepler, the planets orbit the sun in elliptical path. This ellipse causes a slowdown in the world when it goes from the nearest point of the sun to the farthest point and also causes acceleration when the opposite occurs. This variation of the velocity of the planet combined with the inclination of its imaginary axis creates the anal Emma chart, which can be found with the overlap of the positions of the sun in a particular location always in the same time set on a watch. The anal Emma, in turn, describes variations in the durations of the solar day. In some dates, these variations in solar days occur in accordance with the change in velocity of the planet, but at other times, they get along perfectly Conversely, showing in some parts of the solar days year that will gradually reducing their periods as the planet decelerates and also increases periods as the planet accelerates.