An analysis of the deinstitutionalization of inflation-adjusted accounting practices in Brazilian companies

This article aims to analyze the deinstitutionalization of the inflation-adjustment accounting practices used by large Brazilian companies. The theoretical assumptions used were based on institutional theory, which provides a sociological interpretation of human behavior that recognizes the phenomenon of limited rationality and the political character of social action. Analyses were based on the empirical approach that was proposed by Oliver (1992). The research strategy consisted of questionnaires and interviews conducted in a population of 118 large Brazilian companies from Exame Magazine's list of the 500 largest companies. The primary respondents were accountants and controllers. Factor analysis, one-way ANOVA and the Kruskal-Wallis test were conducted using the approach proposed by Oliver (1992), and the research included 22 variables comprising 12 constructs and 6 qualitative hypotheses regarding the pressures that motivate the deinstitutionalization of inflation-adjusted accounting practices. Therefore, with regard to the constructs assessed, emphasis was placed on identifying the political pressures (the environment) and the functional pressures in both the organizational and environmental dimensions. However, the social pressures did not prove to be significant. We conclude that the process of deinstitutionalization results from a distinct combination of institutional factors, and these results are consistent with the findings from research conducted in the US market and in the UK

Brain energy rescue:an emerging therapeutic concept for neurodegenerative disorders of ageing

The brain requires a continuous supply of energy in the form of ATP, most of which is produced from glucose by oxidative phosphorylation in mitochondria, complemented by aerobic glycolysis in the cytoplasm. When glucose levels are limited, ketone bodies generated in the liver and lactate derived from exercising skeletal muscle can also become important energy substrates for the brain. In neurodegenerative disorders of ageing, brain glucose metabolism deteriorates in a progressive, region-specific and disease-specific manner — a problem that is best characterized in Alzheimer disease, where it begins presymptomatically. This Review discusses the status and prospects of therapeutic strategies for countering neurodegenerative disorders of ageing by improving, preserving or rescuing brain energetics. The approaches described include restoring oxidative phosphorylation and glycolysis, increasing insulin sensitivity, correcting mitochondrial dysfunction, ketone-based interventions, acting via hormones that modulate cerebral energetics, RNA therapeutics and complementary multimodal lifestyle changes

Melhoramento genetico do gergelim para o nordeste.

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Natural lignin modulators improve lignocellulose saccharification of field-grown sugarcane, soybean, and brachiaria

Saccharification of lignocellulosic biomass might contribute to the bioethanol production, positively impacting energy security and sustainability. Lignin reduces polysaccharide saccharification and needs to be depolymerized and separated to improve fermentable sugar yield. Here, we report a substantial increase in lignocellulose saccharification after treating plants with the natural compounds: 3,4-(methylenedioxy)cinnamic acid (MDCA), a competitive inhibitor of 4-coenzyme A ligase (4CL); piperonylic acid (PIP), a quasi-irreversible inhibitor of cinnamyl 4-hydroxylase (C4H); and daidzin (DZN) a competitive inhibitor of coniferaldehyde dehydrogenase (CALDH). A single treatment with these inhibitors on different young developmental stages significantly increased lignocellulosic saccharification of crops at maturity stage. Field trial experiments with sugarcane (Saccharum spp), soybean (Glycine max), and brachiaria (Urochloa decumbens), showed that 12-month-old sug-arcane bagasse increased saccharification up to 120%, 90-days-old soybean residues increased saccharification up to 36%, and 40-days-old brachiaria straw increased saccharification up to 21%. Treatments did not affect biomass productivity, lignin content or its monomeric composition. In contrast, anatomic assessment by UV microscopy revealed that MDCA affected tissue formation, increasing the lignification in fibers and vessels, but not in parenchyma. The tissue-specific and developmental persistent phenomena allowed a substantial increase in saccharification, while preserving the mechanical strength necessary for plant growth and development, suggesting that natural compounds are opportune for bioenergy applications

A RELAÇÃO ENTRE A PERCEPÇÃO DE PRÁTICAS DE RESPONSABILIDADE SOCIAL CORPORATIVA E A INTENÇÃO DE ROTATIVIDADE DOS PROFISSIONAIS.

Analisou-se neste artigo a relação entre a percepção de práticas de responsabilidade social corporativa (RSCORP) e a intenção de rotatividade (IR) de profissionais brasileiros de diferentes Estados e setores econômicos. Coletou-se dados por meio de questionário baseado nas escalas de percepção de práticas de responsabilidade social corporativa (TURKEY, 2009b) e escala de intenção de rotatividade (SIQUEIRA et al., 2012) junto a 100 profissionais. Os dados foram analisados por meio de modelagem em equações estruturais utilizando o software Smart PLS 3. A síntese dos resultados indica que a percepção de práticas de responsabilidade social corporativa influencia negativamente a intenção de rotatividade dos profissionais. Em outros termos, quanto mais positiva for a percepção de práticas de responsabilidade social corporativa menor será a intenção de rotatividade. Os resultados sugerem uma interdependência entre as dimensões individual e organizacional que determinam o pensamento, o planejamento e vontade de deixar uma organização. Esta interdependência faz com que o profissional ao perceber que a sua organização adota práticas de responsabilidade social tenha um sentimento de comprometimento e confiança com a organização, diminuindo com isso, a intenção de rotatividade. Os dados revelaram ainda que ações de responsabilidade social voltadas para os grupos de stakeholders sociais e não sociais e empregados afetam positivamente a percepção de práticas de responsabilidade social corporativa. Os resultados levam à rejeição das hipóteses de que as ações destinadas a consumidores e governo afetam positivamente esta percepção