AN EXPLANATION OF THE CHANGE IN ACCOUNTANTS’ ATTITUDE TOWARDS FLEXIBILITY USING THE THEORY OF REASONED ACTION

In this paper we look at accountants as “consumers of accounting regulations”. We explain the change in the accountants’ attitude towards flexibility in the accounting regulation process, using a theory derived from social psychology: the Theory of Reasoned Action (TRA). In 1999 and 2005 we tested the attitude towards flexibility of a number of Romanian accountants who aimed at becoming private practitioners. We observed that before the existence of an accounting conceptual framework (1999), the accountants surveyed preferred flexibility with respect to accounting choices. A few years later (2005), after the implementation of IASB’s conceptual framework (but before the regulator removed it), the preference of accountants changed to flexibility. We believe that these changes could be explained using TRA.Romanian accounting regulation, Theory of Reasoned Action, accountants’ attitude, uniformity, flexibility

RESEARCH CONCERNING TANATOGENESIS IN THE ROMANIAN ACCOUNTANCY: THE CASE OF THE PUBLIC SECTOR

Tanatogenesis represents the “study of signs, conditions, causes and nature of death”. We borrow this concept from biology and try to test it for the Romanian public entities. We chose to search this area because a major change in the accounting system watanatogenesis, accounting regulation, accounting history, changes of accounting concepts, changes of accounting practices

A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries

This paper aims at investigating the existence of accounting heredity in some of Eastern European countries. Accounting heredity assumes that at the time the economic paradigm changes, a new accounting system emerges, enclosing both genes from the existing accounting system, as well as genes from a new accounting system used as an inspiration. Data was gathered by sending questionnaires to academics in the respective countries. Studied countries fell into two categories: Ex Soviet countries (Republic of Moldova & Ukrane), and other Est European countries (Romania, Republic of Macedonia and the Czech Republic). It analyses the survival of communist accounting practices in the post-1990 accounting systems and identifies other eternal influences that shaped these accounting systems.Accounting Heredity, Accounting Change, Accounting Genes, Eastern European Countries, Accounting History

Une évaluation des effets de la thanatogénèse dans la comptabilité roumaine

Notre travail emprunte le concept de thanatogénèse de la médecine et l'applique à des concepts et pratiques comptables en Roumanie. Nous définissons la thanatogénèse comptable comme l'étude des causes et des processus qui conduisent à la disparition d'un concept ou pratique comptable. Nous avons choisi un certain nombre de concepts et de pratiques et nous passons en revue les opinions d'universitaires enseignant dans une université de Bucarest. De même que pour les paramètres cliniques utilisés par les médecins afin de suivre l'évolution d'un patient, les paramètres de la thanatogénèse comptable représentent les taux de rejet des concepts et des pratiques, tel que mesurés par des enquêtes auprès des comptables. L'influence des normes IAS/IFRS sur la comptabilité roumaine est censée modifier les opinions des répondants qui ont été exposés à une décennie d'harmonisation avec les directives comptables européennes et les normes IAS/IFRSla comptabilité roumaine, la normalisation comptable, la thanatogénèse comptable, les concepts et les pratiques de la comptabilité, les paramètres de la thanatogénèse

The Clarity of the Information Regarding the Bioeconomy: An Analysis of the Reports Published by the Organizations

Bioeconomy is a material potential source of sustainable growth that calls for new approaches in research and innovation to bring about concrete improvements in Europe’s social, economic and environmental wellfare. The purpose of our research is to evaluate the clarity of reports published by organizations. The assessment of the clarity of the published reports is done for both financial and non-financial information (containing elements related to bioeconomy). The steps of this research are: (i) the investigation of the clarity of the information included in the sustainability reports, and (ii) explanation of the atypical evolution of the clarity score, using the characteristics of the cultural dimensions of the home country. We analysed 77 reports published on the websites of 17 organizations in three environmentally-sensitive activity domains in 11 countries. Using content analysis, we determine an annual score of information clarity for each organization. The results of the research show that after switching to integrated reporting in 2013 the score of information clarity was improved for 65% of the companies. Eleven organizations have a degree of information clarity for the reports published in 2013 and 2016 better than for those published in 2010. We find five atypical cases for which the score of information clarity remains the same for all the three periods under investigation. These cases have been analyzed from the point of view of the cultural characteristics existing in the organization’s home country. Through our research we provide feedback to organizations on how they can improve the clarity of their published reports

Intestinal dysbiosis – a new treatment target in the prevention of colorectal cancer

The gastrointestinal microbiome contains at least 100 trillion microorganisms (bacteria, viruses, fungi), whose distribution varies from the mouth to the rectum spatially and temporally throughout one\u27s lifetime. The microbiome benefits from advancing research due to its major role in human health. Studies indicate that its functions are immunity, metabolic processes and mucosal barrier. The disturbances of these functions, dysbiosis, influence physiology, lead to diabetes, inflammatory bowel disease, obesity and colon tumorigenesis. The third most common form of cancer, colorectal cancer, is the result of many factors and genes, and although the link between dysbiosis and this type of cancer is poorly characterized, it has been shown that some bacterial species and their metabolites have a critical role in developing colorectal cancer. Also, gut microbiota plays a role in the inflammatory response and immune process perturbations during the progression of colorectal cancer. Some new technologies, such as metagenome sequencing, facilitated the progress by analyzing the metabolic and genetic profile of microbiota, revealing details about the bacterial composition, host interactions, and taxonomic alterations. This review summarizes the studies regarding the link between gut microbiota and colorectal cancer, targeting new therapeutic strategies

Consumo de hortaliças e sua relação com os alimentos ultraprocessados no Brasil

OBJETIVO: Caracterizar a aquisição domiciliar e o consumo alimentar individual de hortaliças no Brasil e analisar sua relação com o consumo de alimentos ultraprocessados. MÉTODOS: Foram utilizados dados de aquisição de alimentos para consumo no domicílio e de consumo alimentar individual da Pesquisa de Orçamentos Familiares 2008–2009. A Pesquisa de Orçamentos Familiares estudou a aquisição de alimentos de 55.970 domicílios e o consumo alimentar de 34.003 indivíduos com 10 anos ou mais de idade. Os alimentos de interesse neste estudo foram as hortaliças (excluindo raízes e tubérculos) e os alimentos ultraprocessados. A quantidade de hortaliças (gramas) adquiridas e consumidas foi descrita para o conjunto dos brasileiros e segundo quintos da participação calórica de alimentos ultraprocessados na alimentação. Para tanto, foram calculados os valores brutos e preditos, obtidos por modelos de regressão ajustados por variáveis sociodemográficas. Analisaram-se os tipos mais adquiridos de hortaliças (% na quantidade total) e, em relação ao consumo alimentar individual, a variedade de hortaliças consumidas (número absoluto), a participação (%) dos tipos de preparação culinária à base de hortaliças e os horários de consumo. RESULTADOS: A aquisição domiciliar média ajustada de hortaliças foi 42,9 g/per capita/dia. O consumo individual médio ajustado foi 46,1 g. Verificou-se relação inversa entre aquisição domiciliar e consumo individual de hortaliças e de alimentos ultraprocessados. Dez tipos de hortaliças respondem por mais de 80% da quantidade total habitualmente adquirida. A variedade consumida foi, em média, 1,08 tipo/per capita/dia. Cerca de 60% das hortaliças foram consumidas cruas, sendo a quantidade consumida no almoço duas vezes maior que aquela do jantar e indivíduos com maior consumo de alimentos ultraprocessados tenderam a consumir quantidade ainda menor de hortaliças no jantar. CONCLUSÕES: O consumo de hortaliças no Brasil é insuficiente, sendo pior entre indivíduos com maior consumo de alimentos ultraprocessados. O hábito mais frequente foi consumir hortaliças cruas, no almoço e com limitada variedade.OBJECTIVE: To characterize the household purchase and the individual consumption of vegetables in Brazil and to analyze their relation with the consumption of ultra-processed foods. METHODS: We have used data on the purchase of food for household consumption and individual consumption from the 2008–2009 Brazilian Household Budget Survey. The Brazilian Household Budget Survey studied the purchase of food of 55,970 households and the food consumption of 34,003 individuals aged 10 years and over. The foods of interest in this study were vegetables (excluding roots and tubers) and ultra-processed foods. We have described the amount of vegetables (grams) purchased and consumed by all Brazilians and according to the quintiles of caloric intake of ultra-processed food. To this end, we have calculated the crude and predicted values obtained by regression models adjusted for sociodemographic variables. We have analyzed the most commonly purchased types of vegetables (% in the total amount) and, in relation to individual food consumption, the variety of vegetables consumed (absolute number), the participation (%) of the types of culinary preparations based on vegetables, and the time of consumption. RESULTS: The adjusted mean household purchase of vegetables was 42.9 g/per capita/day. The adjusted mean individual consumption was 46.1 g. There was an inverse relation between household purchase and individual consumption of vegetables and ultra-processed foods. Ten types of vegetables account for more than 80% of the total amount usually purchased. The variety consumed was, on average, 1.08 type/per capita/day. Approximately 60% of the vegetables were eaten raw, and the amount consumed at lunch was twice that consumed at dinner; individuals with higher consumption of ultra-processed foods tended to consume even less vegetables at dinner. CONCLUSIONS: The consumption of vegetables in Brazil is insufficient, and this is worse among individuals with higher consumption of ultra-processed foods. The most frequent habit was to consume raw vegetables at lunch and with limited variety

Consumption of vegetables and their relation with ultra-processed foods in Brazil

OBJECTIVE: To characterize the household purchase and the individual consumption of vegetables in Brazil and to analyze their relation with the consumption of ultra-processed foods. METHODS: We have used data on the purchase of food for household consumption and individual consumption from the 2008-2009 Brazilian Household Budget Survey. The Brazilian Household Budget Survey studied the purchase of food of 55,970 households and the food consumption of 34,003 individuals aged 10 years and over. The foods of interest in this study were vegetables (excluding roots and tubers) and ultra-processed foods. We have described the amount of vegetables (grams) purchased and consumed by all Brazilians and according to the quintiles of caloric intake of ultra-processed food. To this end, we have calculated the crude and predicted values obtained by regression models adjusted for sociodemographic variables. We have analyzed the most commonly purchased types of vegetables (% in the total amount) and, in relation to individual food consumption, the variety of vegetables consumed (absolute number), the participation (%) of the types of culinary preparations based on vegetables, and the time of consumption. RESULTS: The adjusted mean household purchase of vegetables was 42.9 g/per capita/day. The adjusted mean individual consumption was 46.1 g. There was an inverse relation between household purchase and individual consumption of vegetables and ultra-processed foods. Ten types of vegetables account for more than 80% of the total amount usually purchased. The variety consumed was, on average, 1.08 type/per capita/day. Approximately 60% of the vegetables were eaten raw, and the amount consumed at lunch was twice that consumed at dinnerindividuals with higher consumption of ultra-processed foods tended to consume even less vegetables at dinner. CONCLUSIONS: The consumption of vegetables in Brazil is insufficient, and this is worse among individuals with higher consumption of ultra-processed foods. The most frequent habit was to consume raw vegetables at lunch and with limited variety.Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)Univ Estado Rio de Janeiro, Inst Nutr, Dept Nutr Aplicada, Rio De Janeiro, RJ, BrazilUniv Sao Paulo, Nucl Pesquisas Epidemiol Nutr & Saude, Sao Paulo, SP, BrazilUniv Fed Sao Paulo, Inst Saude & Soc, Dept Polit Publ & Saude Coletiva, Santos, SP, BrazilUniv Fed Minas Gerais, Escola Enfermagem, Dept Nutr, Belo Horizonte, MG, BrazilUniv Fed Pelotas, Programa Posgrad Epidemiol, Pelotas, RS, BrazilUniv Fed Sao Paulo, Inst Saude & Soc, Dept Saude Clin & Inst, Santos, SP, BrazilUniv Sao Paulo, Dept Med Prevent, Fac Med, Sao Paulo, SP, BrazilUniv Fed Sao Paulo, Inst Saude & Soc, Dept Polit Publ & Saude Coletiva, Santos, SP, BrazilCNPq: MCTI/CNPQ 14/2014, 457801/2014-0Web of Scienc

Goodbye Hartmann trial: a prospective, international, multicenter, observational study on the current use of a surgical procedure developed a century ago

Background: Literature suggests colonic resection and primary anastomosis (RPA) instead of Hartmann's procedure (HP) for the treatment of left-sided colonic emergencies. We aim to evaluate the surgical options globally used to treat patients with acute left-sided colonic emergencies and the factors that leading to the choice of treatment, comparing HP and RPA. Methods: This is a prospective, international, multicenter, observational study registered on ClinicalTrials.gov. A total 1215 patients with left-sided colonic emergencies who required surgery were included from 204 centers during the period of March 1, 2020, to May 31, 2020. with a 1-year follow-up. Results: 564 patients (43.1%) were females. The mean age was 65.9 ± 15.6 years. HP was performed in 697 (57.3%) patients and RPA in 384 (31.6%) cases. Complicated acute diverticulitis was the most common cause of left-sided colonic emergencies (40.2%), followed by colorectal malignancy (36.6%). Severe complications (Clavien-Dindo ≥ 3b) were higher in the HP group (P < 0.001). 30-day mortality was higher in HP patients (13.7%), especially in case of bowel perforation and diffused peritonitis. 1-year follow-up showed no differences on ostomy reversal rate between HP and RPA. (P = 0.127). A backward likelihood logistic regression model showed that RPA was preferred in younger patients, having low ASA score (≤ 3), in case of large bowel obstruction, absence of colonic ischemia, longer time from admission to surgery, operating early at the day working hours, by a surgeon who performed more than 50 colorectal resections. Conclusions: After 100 years since the first Hartmann's procedure, HP remains the most common treatment for left-sided colorectal emergencies. Treatment's choice depends on patient characteristics, the time of surgery and the experience of the surgeon. RPA should be considered as the gold standard for surgery, with HP being an exception

Infected pancreatic necrosis: outcomes and clinical predictors of mortality. A post hoc analysis of the MANCTRA-1 international study

: The identification of high-risk patients in the early stages of infected pancreatic necrosis (IPN) is critical, because it could help the clinicians to adopt more effective management strategies. We conducted a post hoc analysis of the MANCTRA-1 international study to assess the association between clinical risk factors and mortality among adult patients with IPN. Univariable and multivariable logistic regression models were used to identify prognostic factors of mortality. We identified 247 consecutive patients with IPN hospitalised between January 2019 and December 2020. History of uncontrolled arterial hypertension (p = 0.032; 95% CI 1.135-15.882; aOR 4.245), qSOFA (p = 0.005; 95% CI 1.359-5.879; aOR 2.828), renal failure (p = 0.022; 95% CI 1.138-5.442; aOR 2.489), and haemodynamic failure (p = 0.018; 95% CI 1.184-5.978; aOR 2.661), were identified as independent predictors of mortality in IPN patients. Cholangitis (p = 0.003; 95% CI 1.598-9.930; aOR 3.983), abdominal compartment syndrome (p = 0.032; 95% CI 1.090-6.967; aOR 2.735), and gastrointestinal/intra-abdominal bleeding (p = 0.009; 95% CI 1.286-5.712; aOR 2.710) were independently associated with the risk of mortality. Upfront open surgical necrosectomy was strongly associated with the risk of mortality (p < 0.001; 95% CI 1.912-7.442; aOR 3.772), whereas endoscopic drainage of pancreatic necrosis (p = 0.018; 95% CI 0.138-0.834; aOR 0.339) and enteral nutrition (p = 0.003; 95% CI 0.143-0.716; aOR 0.320) were found as protective factors. Organ failure, acute cholangitis, and upfront open surgical necrosectomy were the most significant predictors of mortality. Our study confirmed that, even in a subgroup of particularly ill patients such as those with IPN, upfront open surgery should be avoided as much as possible. Study protocol registered in ClinicalTrials.Gov (I.D. Number NCT04747990)