ANÁLISE DE CUSTOS PELOS MÉTODOS DE CUSTEIO POR ABSORÇÃO E VARIÁVEL: UM ESTUDO DE CASO NA EMPRESA BONFANTI TELHAS DE CONCRETO LTDA.

O presente trabalho apresenta como abordagem principal a Administração de Custos. Trata-se de um estudo de análise de custos através dos métodos de custeio por absorção e variável, com o objetivo de verificar e analisar os custos de produção e comercialização dos produtos, o impacto gerado pelas despesas tributárias no preço de venda, a margem de contribuição e o ponto de equilíbrio da empresa Bonfanti Telhas de Concreto Ltda. A metodologia de trabalho utilizada classifica-se como estudo de caso, com enfoque quantitativo e qualitativo, na qual foram utilizados os procedimentos de pesquisa documental, pesquisa bibliográfica e contatos diretos como ferramentas para coletar dados. Os dados foram analisados e interpretados de forma que evidenciassem as relações de associação da teoria com a prática. Na análise dos resultados foi realizada a separação de todos os gastos da empresa, em custos ou despesas, diretos ou indiretos, fixos ou variáveis. Também se analisou o impacto da carga tributária na formação do preço de venda dos produtos, o cálculo da margem de contribuição e do ponto de equilíbrio da empresa. Como recomendações foi sugerido que a empresa Bonfanti Telhas de Concreto Ltda desenvolva um programa de informática com base nas informações da análise de resultados, possibilitando assim uma melhor gestão de custos.-This work has as its main approach cost administration. It is a cost analysis through the absorption costing and variable methods, with the objective of verifying and analyzing cost production and the commercialization of goods, the impact generated by tax expenses on sale price, contribution margin and point of balance in Bonfanti Telhas de Concreto Ltda. This is a case study, with quantitative and qualitative focus; procedures of documental and bibliographical research, as well as direct contacts were used as tools for data collection. Data were analyzed and interpreted so as to put in evidence the relationships between theory and practice. Analysis involved the separation of all of the company expenses in cost/expense, direct or indirect, fixed or variable. The impact of the tax burden on the final price, sale of goods, calculation of the contribution margin and the company´s balance point was also studied. Suggestion for the company to develop a computer program based on the information provided by data analysis was given, so that it reaches a better cost administration

CÂNCER DE PELE: DEMANDA DE UM SERVIÇO DE DERMATOLOGIA DE UM HOSPITAL TERCIÁRIO

http://dx.doi.org/10.5902/223658345660RESUMO A Região Sul do Brasil conta com o maior número de casos de câncer de pele no país, logo, a descrição de dados sobre a morbidade desses cânceres nesta região é de grande relevância. Realizou-se estudo descritivo retrospectivo populacional, envolvendo pacientes que realizaram exame anatomopatológico no serviço de Dermatologia do HUSM, no período de 1993 a 2008. Utilizou-se os testes Qui-quadrado e Exato de Fisher. Incluiu-se 1.246 pacientes, sendo 56,7% do sexo masculino e 43,3% do feminino, com média de idade de 61,1 (±11,8) anos, sendo a maioria com mais de 60 anos. O tipo histológico mais encontrado foi o carcinoma basocelular (60,5%), seguido do epidermóide (27,4%) e melanoma (8,4%). Constatou-se predomínio do câncer não melanoma, tipo basocelular, na faixa etária acima de 60 anos e em áreas fotoexpostas. Os cuidados com a exposição solar permanecem como uma das principais medidas preventivas contra o câncer de pele. DESCRITORES: Carcinoma basocelular; Carcinoma espinocelular; Melanoma; Neoplasias cutânea

Gender differences in the use of cardiovascular interventions in HIV-positive persons; the D:A:D Study

Peer reviewe

Development and Validation of a Risk Score for Chronic Kidney Disease in HIV Infection Using Prospective Cohort Data from the D:A:D Study

Ristola M. on työryhmien DAD Study Grp ; Royal Free Hosp Clin Cohort ; INSIGHT Study Grp ; SMART Study Grp ; ESPRIT Study Grp jäsen.Background Chronic kidney disease (CKD) is a major health issue for HIV-positive individuals, associated with increased morbidity and mortality. Development and implementation of a risk score model for CKD would allow comparison of the risks and benefits of adding potentially nephrotoxic antiretrovirals to a treatment regimen and would identify those at greatest risk of CKD. The aims of this study were to develop a simple, externally validated, and widely applicable long-term risk score model for CKD in HIV-positive individuals that can guide decision making in clinical practice. Methods and Findings A total of 17,954 HIV-positive individuals from the Data Collection on Adverse Events of Anti-HIV Drugs (D:A:D) study with >= 3 estimated glomerular filtration rate (eGFR) values after 1 January 2004 were included. Baseline was defined as the first eGFR > 60 ml/min/1.73 m2 after 1 January 2004; individuals with exposure to tenofovir, atazanavir, atazanavir/ritonavir, lopinavir/ritonavir, other boosted protease inhibitors before baseline were excluded. CKD was defined as confirmed (>3 mo apart) eGFR In the D:A:D study, 641 individuals developed CKD during 103,185 person-years of follow-up (PYFU; incidence 6.2/1,000 PYFU, 95% CI 5.7-6.7; median follow-up 6.1 y, range 0.3-9.1 y). Older age, intravenous drug use, hepatitis C coinfection, lower baseline eGFR, female gender, lower CD4 count nadir, hypertension, diabetes, and cardiovascular disease (CVD) predicted CKD. The adjusted incidence rate ratios of these nine categorical variables were scaled and summed to create the risk score. The median risk score at baseline was -2 (interquartile range -4 to 2). There was a 1: 393 chance of developing CKD in the next 5 y in the low risk group (risk score = 5, 505 events), respectively. Number needed to harm (NNTH) at 5 y when starting unboosted atazanavir or lopinavir/ritonavir among those with a low risk score was 1,702 (95% CI 1,166-3,367); NNTH was 202 (95% CI 159-278) and 21 (95% CI 19-23), respectively, for those with a medium and high risk score. NNTH was 739 (95% CI 506-1462), 88 (95% CI 69-121), and 9 (95% CI 8-10) for those with a low, medium, and high risk score, respectively, starting tenofovir, atazanavir/ritonavir, or another boosted protease inhibitor. The Royal Free Hospital Clinic Cohort included 2,548 individuals, of whom 94 individuals developed CKD (3.7%) during 18,376 PYFU (median follow-up 7.4 y, range 0.3-12.7 y). Of 2,013 individuals included from the SMART/ESPRIT control arms, 32 individuals developed CKD (1.6%) during 8,452 PYFU (median follow-up 4.1 y, range 0.6-8.1 y). External validation showed that the risk score predicted well in these cohorts. Limitations of this study included limited data on race and no information on proteinuria. Conclusions Both traditional and HIV-related risk factors were predictive of CKD. These factors were used to develop a risk score for CKD in HIV infection, externally validated, that has direct clinical relevance for patients and clinicians to weigh the benefits of certain antiretrovirals against the risk of CKD and to identify those at greatest risk of CKD.Peer reviewe

Adenocarcinoma primário de duodeno

Primary adenocarcinoma of the duodenum is an extremely rare disease, and represents only 0.35 % of all gastrointestinal malignies. Early detection of the disease is dificult because doesn't have pathognomonic simptoms. The Whipple procedure is the optimal method of treatment. The authors relate one case of a adenocarcinoma of the duodenum in a 65- year-old white female with a history of abdominal pain for a six-month period, associated with postprandial fullness, vomiting and weight loss. Endoscopy showed a elevated tumor in the second part of the duodenum, with partial obstruction of the lumen. Histological study of endoscopic biopsies reveled a moderare differentiated adenocarcinoma of the duodenum. The treatment was surgical. The authors comment on the more important aspects of this pathology

Smoking and Early COPD as Independent Predictors of Body Composition, Exercise Capacity, and Health Status.

The effects of tobacco smoke, mild/moderate COPD disease and their combined effect on health status (HS), body composition (BC), and exercise capacity (EC) impairment are still unclear. We hypothesized that smoking and early COPD have a joint negative influence on these outcomes. We evaluated 32 smokers (smoking history >10 pack/years), 32 mild/moderate COPD (current smokers or former smokers), and 32 never smokers. All individuals underwent medical and smoking status evaluations, pre and post-bronchodilator spirometry, BC [fat-free mass (FFM) and FFM index (FFMI)], EC [six-minute walk distance (6MWD)] and HS [Medical Outcomes Study 36-Item Short-Form Health Survey (SF-36)]. FFM (p = 0.02) and FFMI (p = 0.008) were lower in COPD than never smokers. 6MWT, as a percentage of reference values for the Brazilian population, was lower in COPD and smokers than never smokers (p = 0.01). Smokers showed worse SF-36 score for functional capacity than never smokers (p<0.001). SF-36 score for physical functioning (p<0.001) and role-emotional (p<0.001) were impaired in COPD patients than smokers. SF-36 scores for physical functioning (p<0.001), role-physical (p = 0.01), bodily pain (p = 0.01), vitality (p = 0.04) and role-emotional (p<0.001) were lower in COPD than never smokers. Multiple linear regression analysis showed that both COPD diagnosis and smoking were inversely associated with FFMI, 6MWD and HS. Smoking and early COPD have a joint negative influence on body composition, exercise capacity and health status

Practical Synthesis of Ethyl 3-Fluoro-1-pyrrole-2-carboxylate: A Key Fragment of a Potent Drug Candidate against Hepatitis B Virus

International audienceWe report herein the development of two efficient synthetic routes for the preparation of a key fragment required for the synthesis of potent drug candidates of Hepatitis B virus. The ethyl 3-fluoro-1-H-pyrrole-2-carboxylate scaffold was synthesized from readily available starting materials in good overall yields. The scalability of one of the developed routes was demonstrated and afforded the desired target in good yield and excellent purity (99%)

Combining Model Refinement and Test Generation for Conformance Testing of the IEEE PHD Protocol Using Abstract State Machines

In this paper we propose a new approach to conformance testing based on Abstract State Machine (ASM) model refinement. It consists in generating test sequences from ASM models and checking the conformance between code and models in multiple iterations. This process is applied at different models, starting from the more abstract model to the one that is very close to the code. The process consists of the following steps: (1) model the system as an Abstract State Machine, (2) generate test sequences based on the ASM model, (3) compute the code coverage using generated tests, (4) if the coverage is low refine the Abstract State Machine and return to step 2. We have applied the proposed approach to Antidote, an open-source implementation of IEEE 11073-20601 Personal Health Device (PHD) protocol which allows personal healthcare devices to exchange data with other devices such as small computers and smartphones

Percentage values of predicted exercise capacity evaluated by 6MWD p<0.05 (Kruskal-Wallis and Dunn's test).

<p>Percentage values of predicted exercise capacity evaluated by 6MWD p<0.05 (Kruskal-Wallis and Dunn's test).</p