Imputaçao de custos indirectos a projectos financiados de investigaçao. Estudo de caso na universidade do Minho

A prestaçâo de um serviço social com a utilizaçâo de recursos de urna forma eficaz e eficiente é o objectivo principal dos organismos públicos sem fins lucrativos. No que se refere ao financiamento de projectos de investigaçâo, normalmente as entidades financiadoras permitem que custos indirectos ou de estrutura sejam elegíveis até urna determinada percentagem do valor total aprovado ou elegível (designado por Overhead). Contudo esse valor, cuja gama de variaçâo se situa entre os 5% (Programa Alfa) e os 15/20% (IV Framework Programme, Socrates e Tempus) deve, regra gérai, ser justificado. Verifica-se assim a necessidade, por parte da Instituiçâo, de definir um modelo para o cálculo da repartiçâo de custos indirectos elegíveis (taxa de overhead), que permita justificar os valores inscritos nesta rubrica e, adicionalmente, permita inferir se a Instituiçâo se encontra a co-financiar os custos adicionáis originados por cada um dos projectos. Esta comunicaçâo é um resumo do Estudo elaborado entre Julho e Dezembro de 1998 e encontra-se dividida em duas partes. Na primeira parte é caracterizada a estrutura orgánica da Universidade do Minho e o seu actual tratamento contabilístico da informaçâo. Na segunda parte sao analisadas as respostas a inquéritos conduzidos e discutidos os respectivos resultados, terminando corn a apresentaçâo e justificaçâo da taxa de overhead que a Universidade do Minho deve aplicar nos projectos financiados de investigaçâo.The main objective of non profit public organisations is the provision of a social service with an efficient and effective resource use. In what concerns to the financing of research projects, financial entities usually allow indirect or strucutre costs to be elegible up to a certain percentage of the total approved or elegible project cost (designated Overhead). However this amount, whose range of variation stands between 5% (Alfa Programme) and 15/20% (IV Framework Programme) must, in general, be justified. Therefore, the Institution requires the definition of a suitable model to estimate the partition of elegible indirect costs (overhead tax), allowing the justification of the amounts requested in this item, and, additionally, allowing to infer if the Institution is financing additional costs brought about by any of the projects. This paper summarises a study carried out from July to December 1998 and is partitioned in two parts. The first one consists on the characterization of the organic structure of Universidade do Minho and its actual accounting information treatment system. In the second one, the answers to the conducted inquiries are analysed, its results discussed, ending with the suggestion and justification of the overhead tax that Universidade do Minho should adopt in research financed projects

The impact of surgical delay on resectability of colorectal cancer: An international prospective cohort study

AIM: The SARS-CoV-2 pandemic has provided a unique opportunity to explore the impact of surgical delays on cancer resectability. This study aimed to compare resectability for colorectal cancer patients undergoing delayed versus non-delayed surgery. METHODS: This was an international prospective cohort study of consecutive colorectal cancer patients with a decision for curative surgery (January-April 2020). Surgical delay was defined as an operation taking place more than 4 weeks after treatment decision, in a patient who did not receive neoadjuvant therapy. A subgroup analysis explored the effects of delay in elective patients only. The impact of longer delays was explored in a sensitivity analysis. The primary outcome was complete resection, defined as curative resection with an R0 margin. RESULTS: Overall, 5453 patients from 304 hospitals in 47 countries were included, of whom 6.6% (358/5453) did not receive their planned operation. Of the 4304 operated patients without neoadjuvant therapy, 40.5% (1744/4304) were delayed beyond 4 weeks. Delayed patients were more likely to be older, men, more comorbid, have higher body mass index and have rectal cancer and early stage disease. Delayed patients had higher unadjusted rates of complete resection (93.7% vs. 91.9%, P = 0.032) and lower rates of emergency surgery (4.5% vs. 22.5%, P < 0.001). After adjustment, delay was not associated with a lower rate of complete resection (OR 1.18, 95% CI 0.90-1.55, P = 0.224), which was consistent in elective patients only (OR 0.94, 95% CI 0.69-1.27, P = 0.672). Longer delays were not associated with poorer outcomes. CONCLUSION: One in 15 colorectal cancer patients did not receive their planned operation during the first wave of COVID-19. Surgical delay did not appear to compromise resectability, raising the hypothesis that any reduction in long-term survival attributable to delays is likely to be due to micro-metastatic disease

Measurement of the Λb0→J/ψΛ\Lambda^0_b\rightarrow J/\psi\Lambda angular distribution and the Λb0\Lambda^0_b polarisation in pppp collisions

International audienceThis paper presents an analysis of the ${\Lambda}_b^0$→ J/ψΛ angular distribution and the transverse production polarisation of ${\Lambda}_b^0$ baryons in proton-proton collisions at centre-of-mass energies of 7, 8 and 13 TeV. The measurements are performed using data corresponding to an integrated luminosity of 4.9 fb$^{−1}$, collected with the LHCb experiment. The polarisation is determined in a fiducial region of ${\Lambda}_b^0$ transverse momentum and pseudorapidity of 1 < p$_{T}$< 20 GeV/c and 2 < η < 5, respectively. The data are consistent with ${\Lambda}_b^0$ baryons being produced unpolarised in this region. The parity-violating asymmetry parameter of the Λ → pπ$^{−}$ decay is also determined from the data and its value is found to be consistent with a recent measurement by the BES III collaboration.[graphic not available: see fulltext

Observation of New Ξc0\Xi_c^0 Baryons Decaying to Λc+K−\Lambda_c^+ K^-

International audienceThe Λc+K- mass spectrum is studied with a data sample of pp collisions at a center-of-mass energy of 13 TeV corresponding to an integrated luminosity of 5.6  fb-1 collected by the LHCb experiment. Three Ξc0 states are observed with a large significance and their masses and natural widths are measured to be m[Ξc(2923)0]=2923.04±0.25±0.20±0.14  MeV, Γ[Ξc(2923)0]=7.1±0.8±1.8  MeV, m[Ξc(2939)0]=2938.55±0.21±0.17±0.14  MeV, Γ[Ξc(2939)0]=10.2±0.8±1.1  MeV, m[Ξc(2965)0]=2964.88±0.26±0.14±0.14  MeV, Γ[Ξc(2965)0]=14.1±0.9±1.3  MeV, where the uncertainties are statistical, systematic, and due to the limited knowledge of the Λc+ mass. The Ξc(2923)0 and Ξc(2939)0 baryons are new states. The Ξc(2965)0 state is in the vicinity of the known Ξc(2970)0 baryon; however, their masses and natural widths differ significantly

Precision measurement of the Bc+B_{c}^{+} meson mass

International audienceA precision measurement of the ${B}_c^{+}$ meson mass is performed using proton- proton collision data collected with the LHCb experiment at centre-of-mass energies of 7, 8 and 13 TeV, corresponding to a total integrated luminosity of 9.0 fb$^{−1}$. The ${B}_c^{+}$ mesons are reconstructed via the decays ${B}_c^{+}$→ J/ψπ$^{+}$, ${B}_c^{+}$→ J/ψπ$^{+}$π$^{−}$π$^{+}$, ${B}_c^{+}\to J/\psi p\overline{p}{\pi}^{+}$, ${B}_c^{+}\to J/\psi {D}_s^{+}$, ${B}_c^{+}$→ J/ψ D$^{0}$K$^{+}$ and ${B}_c^{+}\to {B}_s^0{\pi}^{+}$. Combining the results of the individual decay channels, the ${B}_c^{+}$ mass is measured to be 6274.47 ± 0.27 (stat) ± 0.17 (syst) MeV/c$^{2}$. This is the most precise measurement of the ${B}_c^{+}$ mass to date. The difference between the ${B}_c^{+}$ and ${B}_s^0$ meson masses is measured to be 907.75 ± 0.37 (stat) ± 0.27 (syst) MeV/c.[graphic not available: see fulltext

Study of the lineshape of the χc1(3872)\chi_{c1}(3872) state

A study of the lineshape of the $\chi_{c1}(3872)$ state is made using a data sample corresponding to an integrated luminosity of 3 fb$^{-1}$ collected in pp collisions at center-of-mass energies of 7 and 8 TeV with the LHCb detector. Candidate $\chi_{c1}(3872)$ and $ψ(2S)$ mesons from $b$-hadron decays are selected in the $J/ψπ^+π^-$ decay mode. Describing the lineshape with a Breit-Wigner function, the mass splitting between the $\chi_{c1}(3872)$) and $ψ(2S)$ states, $Δm$, and the width of the $\chi_{c1}(3872)$ state, $Γ_{BW}$, are determined to be $\frac {Δm=185.598±0.067±0.068 \, MeV,} {Γ_{BW}=1.39±0.24±0.10 \, MeV}$, where the first uncertainty is statistical and the second systematic. Using a Flatté-inspired model, the mode and full width at half maximum of the lineshape are determined to be $\frac {mode=3871.69_{-0.04-0.13}^{+0.00+0.05} MeV,} {FWHM=0.22_{-0.06-0.13}^{+0.07+0.11} MeV}$. An investigation of the analytic structure of the Flatté amplitude reveals a pole structure, which is compatible with a quasibound $D^0\bar{D}^{*0}$ state but a quasivirtual state is still allowed at the level of 2 standard deviations

Study of the lineshape of the χc1(3872)\chi_{c1}(3872) state

International audienceA study of the lineshape of the $\chi_{c1}(3872)$ state is made using a data sample corresponding to an integrated luminosity of $3\,$fb$^{-1}$ collected in $pp$ collisions at centre-of-mass energies of 7 and 8\,TeV with the LHCb detector. Candidate $\chi_{c1}(3872)$ and $\psi(2S)$ mesons from b-hadron decays are selected in the $J/\psi \pi^+ \pi^-$ decay mode. Describing the {\mbox{lineshape}} with a Breit--Wigner function, the mass splitting between the $\chi_{c1}(3872)$ and $\psi(2S)$ states, $\Delta m$, and the width of the $\chi_{c1}(3872)$ state, $\Gamma_{\mathrm{BW}}$, are determined to be \begin{eqnarray*} \Delta m & = & 185.598 \pm 0.067 \pm 0.068\, \mathrm{MeV} \,, \\ \Gamma_{\mathrm{BW}} & = & \phantom{00}1.39\phantom{0} \pm 0.24\phantom{0} \pm 0.10\phantom{0} \mathrm{MeV} \,, \end{eqnarray*} where the first uncertainty is statistical and the second systematic. Using a Flatt\'e-inspired model, the mode and full width at half maximum of the lineshape are determined to be \begin{eqnarray*} \mathrm{mode} & = 3871.69^{\,+\,0.00\,+\,0.05}_{\,-\,0.04\,-\,0.13} &\mathrm{MeV} \\ \mathrm{FWHM} & = 0.22^{\,+\,0.07\,+\,0.11}_{\,-\,0.06\,-\,0.13}& \mathrm{MeV} . \end{eqnarray*} An investigation of the analytic structure of the Flatt\'e amplitude reveals a pole structure, which is compatible with a quasi-bound $D^0\bar{D}^{*0}$ state but a quasi-virtual state is still allowed at the level of $2$ standard deviations

Measurement of the shape of the Bs0→Ds∗−μ+νμ {B}_s^0\to {D}_s^{\ast -}{\mu}^{+}{\nu}_{\mu } differential decay rate

International audienceThe shape of the ${B}_s^0\to {D}_s^{\ast -}{\mu}^{+}{\nu}_{\mu }$ differential decay rate is obtained as a function of the hadron recoil parameter using proton-proton collision data at a centre-of-mass energy of 13 TeV, corresponding to an integrated luminosity of 1.7 fb$^{−1}$ collected by the LHCb detector. The ${B}_s^0\to {D}_s^{\ast -}{\mu}^{+}{\nu}_{\mu }$ decay is reconstructed through the decays ${D}_s^{\ast -}\to {D}_s^{-}\gamma$ and ${D}_s^{-}\to {K}^{-}{K}^{+}{\pi}^{-}$. The differential decay rate is fitted with the Caprini-Lellouch-Neubert (CLN) and Boyd-Grinstein-Lebed (BGL) parametrisations of the form factors, and the relevant quantities for both are extracted.[graphic not available: see fulltext

Measurement of branching fraction ratios for B+→D∗+D−K+B^+\to D^{*+}D^-K^+, B+→D∗−D+K+B^+\to D^{*-}D^+K^+, and B0→D∗−D0K+B^0\to D^{*-}D^0K^+decays

International audienceA measurement of four branching-fraction ratios for three-body decays of B mesons involving two open-charm hadrons in the final state is presented. Run 1 and Run 2 pp collision data are used, recorded by the LHCb experiment at centre-of-mass energies 7, 8, and 13 TeV and corresponding to an integrated luminosity of 9 fb$^{−1}$. The measured branching-fraction ratios are${\displaystyle \begin{array}{c}\frac{\mathcal{B}\left({B}^{+}\to {D}^{\ast +}{D}^{-}{K}^{+}\right)}{\mathcal{B}\left({B}^{+}\to {\overline{D}}^0{D}^0{K}^{+}\right)}=0.517\pm 0.015\pm 0.013\pm 0.011,\\ {}\frac{\mathcal{B}\left({B}^{+}\to {D}^{\ast -}{D}^{+}{K}^{+}\right)}{\mathcal{B}\left({B}^{+}\to {\overline{D}}^0{D}^0{K}^{+}\right)}=0.577\pm 0.016\pm 0.013\pm 0.013,\\ {}\begin{array}{c}\frac{\mathcal{B}\left({B}^0\to {D}^{\ast -}{D}^0{K}^{+}\right)}{\mathcal{B}\left({B}^0\to {D}^{-}{D}^0{K}^{+}\right)}=1.754\pm 0.028\pm 0.016\pm 0.035,\\ {}\frac{\mathcal{B}\left({B}^{+}\to {D}^{\ast +}{D}^{-}{K}^{+}\right)}{\mathcal{B}\left({B}^{+}\to {D}^{\ast -}{D}^{+}{K}^{+}\right)}=0.907\pm 0.033\pm 0.014,\end{array}\end{array}}$where the first of the uncertainties is statistical, the second systematic, and the third is due to the uncertainties on the D-meson branching fractions. These are the most accurate measurements of these ratios to date.[graphic not available: see fulltext

Searches for 25 rare and forbidden decays of D+D^{+} and Ds+ {D}_s^{+} mesons

International audienceA search is performed for rare and forbidden charm decays of the form ${D}_{(s)}^{+}\to {h}^{\pm }{\mathrm{\ell}}^{+}{\mathrm{\ell}}^{\left(\prime \right)\mp }$, where h$^{±}$ is a pion or kaon and ℓ$^{(′)±}$ is an electron or muon. The measurements are performed using proton-proton collision data, corresponding to an integrated luminosity of 1.6 fb$^{−1}$, collected by the LHCb experiment in 2016. No evidence is observed for the 25 decay modes that are investigated and 90 % confidence level limits on the branching fractions are set between 1.4 × 10$^{−8}$ and 6.4 × 10$^{−6}$. In most cases, these results represent an improvement on existing limits by one to two orders of magnitude.[graphic not available: see fulltext