Concentração de auditoria no mercado de capitais brasileiro

This paper is aimed at evaluating the degree of independent audit services concentration in the Brazilian capital market between 2000 and 2009, and raising positive and negative aspects associated with this concentration. The empirical tests were based on the number of customers in the portfolio, total assets and net revenues of the companies listed at Bovespa. Using the benchmark parameters of the Brazilian antitrust authorities, no evidence that the audit market concentration in Brazil enables the coordinated exercise of market power was found. Using the criteria of the U.S. antitrust authorities, it was found that the audit market is concentrated in Brazil, with mixed results as to the level of concentration. Regarding the impacts of concentration, the duality related to the hypothesis structure-conduct-performance (HEP) and efficient structure (HEE) prevails in the literature. The first assumes that a more concentrated industry will behave opportunistically, while the second predicts that the concentration is due to the elimination of less efficient institutions for more efficient ones.O estudo teve por objetivo avaliar o grau de concentração dos serviços de auditoria independente no mercado de capitais brasileiro entre 2000 e 2009 e levantar aspectos positivos e negativos associados a essa concentração. Os testes empíricos tiveram por base o número de clientes em carteira, os ativos totais e as receitas líquidas das empresas listadas na Bovespa. Tendo como benchmark os parâmetros das autoridades antitrustes brasileiras, não foram encontradas evidências de que a concentração do mercado de auditoria no Brasil viabiliza o exercício coordenado de poder de mercado. Utilizando os critérios das autoridades antitrustes dos EUA, constatou-se que o mercado de auditoria no Brasil é concentrado, com resultados mistos quanto ao nível dessa concentração. Quanto aos impactos da concentração, prevalece na literatura a dualidade relacionada às hipóteses estrutura-conduta-performance (HEP) e estrutura eficiente (HEE). A primeira pressupõe que uma indústria mais concentrada se comportará oportunisticamente, enquanto a segunda prevê que a concentração é decorrência da eliminação de instituições menos eficientes pelas mais eficientes

A CIÊNCIA E O SENSO COMUM A PARTIR DA PERCEPÇÃO DOS ESTUDANTES DA ESCOLA FAMÍLIA AGRÍCOLA DE PORTO NACIONAL – TO

We are currently experiencing a period of dissemination of knowledge facilitated by social networks, however, there is still difficulty in understanding the knowledge built on scientific evidence and that of common sense. Therefore, the main objective of this work was to evaluate whether there are differences in the conception of secondary students from Escola Família Agrícola de Porto Nacional – TO, about what scientific knowledge and common sense are. Data collection consisted of a sample of 40 students and took place with the application of a virtual questionnaire. It was noticed that high school students know how to differentiate scientific knowledge from common sense, but understand science as superior knowledge. It was evidenced that high school students do not place great trust in information from social networks, giving more emphasis to reliable sources to access scientific knowledge, and they recognized the school as a space for obtaining knowledge.Actualmente vivimos un período de difusión del conocimiento facilitado por las redes sociales, sin embargo, aún existe dificultad para comprender el conocimiento construido sobre la evidencia científica y el sentido común. Por lo tanto, el objetivo principal de este trabajo fue evaluar si existen diferencias en la concepción de los estudiantes secundarios de la Escola Familia Agrícola de Porto Nacional – TO, sobre lo que es el conocimiento científico y el sentido común. La recolección de datos consistió en una muestra de 40 estudiantes y se llevó a cabo con la aplicación de un cuestionario virtual. Se percibió que los estudiantes de secundaria saben diferenciar el conocimiento científico del sentido común, pero entienden la ciencia como un conocimiento superior. Se evidenció que los estudiantes de secundaria no depositan mucha confianza en la información de las redes sociales, dando más énfasis a fuentes confiables para acceder al conocimiento científico, y reconocieron a la escuela como un espacio para la obtención del conocimiento.Atualmente vivenciamos um período de disseminação do conhecimento facilitado pelas redes sociais, contudo, ainda há dificuldade no entendimento do conhecimento construído com base nas evidências científicas e aquele do senso comum. Portanto, o principal objetivo deste trabalho foi avaliar se existem diferenças na concepção dos estudantes secundaristas da Escola Família Agrícola de Porto Nacional – TO, sobre o que é o conhecimento científico e do senso comum. A coleta de dados foi composta por uma amostra de 40 estudantes e ocorreu com a aplicação de um questionário virtual. Percebeu-se que os secundaristas sabem diferenciar o conhecimento científico do senso comum, mas compreendem a ciência como conhecimento superior. Foi evidenciado que os estudantes secundaristas não atribuem grande confiança em informações oriundas das redes sociais, dando mais ênfase às fontes confiáveis para acessar o saber científico, e reconheceram a escola como espaço de obtenção de conhecimento

Pervasive gaps in Amazonian ecological research

Biodiversity loss is one of the main challenges of our time,1,2 and attempts to address it require a clear un derstanding of how ecological communities respond to environmental change across time and space.3,4 While the increasing availability of global databases on ecological communities has advanced our knowledge of biodiversity sensitivity to environmental changes,5–7 vast areas of the tropics remain understudied.8–11 In the American tropics, Amazonia stands out as the world’s most diverse rainforest and the primary source of Neotropical biodiversity,12 but it remains among the least known forests in America and is often underrepre sented in biodiversity databases.13–15 To worsen this situation, human-induced modifications16,17 may elim inate pieces of the Amazon’s biodiversity puzzle before we can use them to understand how ecological com munities are responding. To increase generalization and applicability of biodiversity knowledge,18,19 it is thus crucial to reduce biases in ecological research, particularly in regions projected to face the most pronounced environmental changes. We integrate ecological community metadata of 7,694 sampling sites for multiple or ganism groups in a machine learning model framework to map the research probability across the Brazilian Amazonia, while identifying the region’s vulnerability to environmental change. 15%–18% of the most ne glected areas in ecological research are expected to experience severe climate or land use changes by 2050. This means that unless we take immediate action, we will not be able to establish their current status, much less monitor how it is changing and what is being lostinfo:eu-repo/semantics/publishedVersio

The Global Alliance for Infections in Surgery : defining a model for antimicrobial stewardship-results from an international cross-sectional survey

Background: Antimicrobial Stewardship Programs (ASPs) have been promoted to optimize antimicrobial usage and patient outcomes, and to reduce the emergence of antimicrobial-resistant organisms. However, the best strategies for an ASP are not definitively established and are likely to vary based on local culture, policy, and routine clinical practice, and probably limited resources in middle-income countries. The aim of this study is to evaluate structures and resources of antimicrobial stewardship teams (ASTs) in surgical departments from different regions of the world. Methods: A cross-sectional web-based survey was conducted in 2016 on 173 physicians who participated in the AGORA (Antimicrobials: A Global Alliance for Optimizing their Rational Use in Intra-Abdominal Infections) project and on 658 international experts in the fields of ASPs, infection control, and infections in surgery. Results: The response rate was 19.4%. One hundred fifty-six (98.7%) participants stated their hospital had a multidisciplinary AST. The median number of physicians working inside the team was five [interquartile range 4-6]. An infectious disease specialist, a microbiologist and an infection control specialist were, respectively, present in 80.1, 76.3, and 67.9% of the ASTs. A surgeon was a component in 59.0% of cases and was significantly more likely to be present in university hospitals (89.5%, p <0.05) compared to community teaching (83.3%) and community hospitals (66.7%). Protocols for pre-operative prophylaxis and for antimicrobial treatment of surgical infections were respectively implemented in 96.2 and 82.3% of the hospitals. The majority of the surgical departments implemented both persuasive and restrictive interventions (72.8%). The most common types of interventions in surgical departments were dissemination of educational materials (62.5%), expert approval (61.0%), audit and feedback (55.1%), educational outreach (53.7%), and compulsory order forms (51.5%). Conclusion: The survey showed a heterogeneous organization of ASPs worldwide, demonstrating the necessity of a multidisciplinary and collaborative approach in the battle against antimicrobial resistance in surgical infections, and the importance of educational efforts towards this goal.Peer reviewe

Educomunicação e suas áreas de intervenção: Novos paradigmas para o diálogo intercultural

oai:omp.abpeducom.org.br:publicationFormat/1O material aqui divulgado representa, em essência, a contribuição do VII Encontro Brasileiro de Educomunicação ao V Global MIL Week, da UNESCO, ocorrido na ECA/USP, entre 3&nbsp;e 5 de novembro de 2016. Estamos diante de um conjunto de 104 papers executivos, com uma média de entre 7 e 10 páginas, cada um. Com este rico e abundante material, chegamos ao sétimo e-book publicado pela ABPEducom, em seus seis primeiros anos de existência. A especificidade desta obra é a de trazer as “Áreas de Intervenção” do campo da Educomunicação, colocando-as a serviço de uma meta essencial ao agir educomunicativo: o diálogo intercultural, trabalhado na linha do tema geral do evento internacional: Media and Information Literacy: New Paradigms for Intercultural Dialogue

Pervasive gaps in Amazonian ecological research

Biodiversity loss is one of the main challenges of our time,1,2 and attempts to address it require a clear understanding of how ecological communities respond to environmental change across time and space.3,4 While the increasing availability of global databases on ecological communities has advanced our knowledge of biodiversity sensitivity to environmental changes,5,6,7 vast areas of the tropics remain understudied.8,9,10,11 In the American tropics, Amazonia stands out as the world's most diverse rainforest and the primary source of Neotropical biodiversity,12 but it remains among the least known forests in America and is often underrepresented in biodiversity databases.13,14,15 To worsen this situation, human-induced modifications16,17 may eliminate pieces of the Amazon's biodiversity puzzle before we can use them to understand how ecological communities are responding. To increase generalization and applicability of biodiversity knowledge,18,19 it is thus crucial to reduce biases in ecological research, particularly in regions projected to face the most pronounced environmental changes. We integrate ecological community metadata of 7,694 sampling sites for multiple organism groups in a machine learning model framework to map the research probability across the Brazilian Amazonia, while identifying the region's vulnerability to environmental change. 15%–18% of the most neglected areas in ecological research are expected to experience severe climate or land use changes by 2050. This means that unless we take immediate action, we will not be able to establish their current status, much less monitor how it is changing and what is being lost

Concentração de auditoria no mercado de capitais brasileiro Audit concentration in the Brazilian capital market

O estudo teve por objetivo avaliar o grau de concentração dos serviços de auditoria independente no mercado de capitais brasileiro entre 2000 e 2009 e levantar aspectos positivos e negativos associados a essa concentração. Os testes empíricos tiveram por base o número de clientes em carteira, os ativos totais e as receitas líquidas das empresas listadas na Bovespa. Tendo como benchmark os parâmetros das autoridades antitrustes brasileiras, não foram encontradas evidências de que a concentração do mercado de auditoria no Brasil viabiliza o exercício coordenado de poder de mercado. Utilizando os critérios das autoridades antitrustes dos EUA, constatou-se que o mercado de auditoria no Brasil é concentrado, com resultados mistos quanto ao nível dessa concentração. Quanto aos impactos da concentração, prevalece na literatura a dualidade relacionada às hipóteses estrutura-conduta-performance (HEP) e estrutura eficiente (HEE). A primeira pressupõe que uma indústria mais concentrada se comportará oportunisticamente, enquanto a segunda prevê que a concentração é decorrência da eliminação de instituições menos eficientes pelas mais eficientes.This paper is aimed at evaluating the degree of independent audit services concentration in the Brazilian capital market between 2000 and 2009, and raising positive and negative aspects associated with this concentration. The empirical tests were based on the number of customers in the portfolio, total assets and net revenues of the companies listed at Bovespa. Using the benchmark parameters of the Brazilian antitrust authorities, no evidence that the audit market concentration in Brazil enables the coordinated exercise of market power was found. Using the criteria of the U.S. antitrust authorities, it was found that the audit market is concentrated in Brazil, with mixed results as to the level of concentration. Regarding the impacts of concentration, the duality related to the hypothesis structure-conduct-performance (HEP) and efficient structure (HEE) prevails in the literature. The first assumes that a more concentrated industry will behave opportunistically, while the second predicts that the concentration is due to the elimination of less efficient institutions for more efficient ones

Adsorption of carotenes and phosphorus from palm oil onto acid activated bleaching earth: equilibrium, kinetics and thermodynamics

AbstractIn this work, the adsorption of carotenes and phosphorus from crude palm oil onto acid activated bleaching earth was investigated under bleaching conditions, i.e. high temperature (90, 105 and 115°C) and low pressure (less than 50mbar). Bleaching earth was added to palm oil in a range of 0.5–3.0wt%. Results presented in this work suggest that adsorption of β-carotene increases with temperature, while phosphorus adsorption was less affected. Both the pseudo-first-order and the pseudo-second-order kinetic model describe efficiently the β-carotene experimental data. Intra-particle diffusion is involved in β-carotene adsorption mechanism, although it is not the sole rate limiting step in the adsorption onto acid activated bleaching earth. Phosphorus adsorption was too fast resulting in a lack of kinetic data. The equilibrium data were described better by Langmuir and Freundlich models, for β-carotene and phosphorus, respectively. A multi-component Freundlich type isotherm was tested. Its competition coefficients were too low, and it assumed the same form as the monocomponent Freundlich. A thermodynamic study demonstrated that β-carotene and phosphorus adsorption is spontaneous, endothermic and an entropy-driven process. Isosteric heat values suggest that the interactions between adsorbate and adsorbent are heterogeneous