Comportamento dos custos: uma investigação empírica acerda dos conceitos econométricos sobre a teoria tradicional da contabilidade de custos

This research looks at the inconsistency in accounting literature about the estimation of cost behavior. The main goal was to identify whether the Statistical Analysis of Cost Behavior theory, defended by accounting literature, is infringing modern econometric concepts used in finance, in terms of identifying and correcting the non-stationarity of the temporal series. Therefore, a deductive methodology was used through indirect research. To reinforce the concepts and analyses carried out in the development of this research, case study data were used and processed through the econometric software E-views. Finally, it is concluded that the theory used in accounting literature about the use of statistical techniques in cost behavior does not consider the stationarity analysis of the series and that, therefore, it generates statistical inconsistencies (spurious regressions) in the forecasting of this referred behavior. Thus, this research is relevant in scientific evolution by opening a broader discussion in an incipient area of Accountancy, i.e. econometrics applied to accounting.A investigação, em tela, versa sobre a inconsistência dada pela literatura Contábil em termos de estimação do comportamento dos custos. Portanto, o objetivo central deste trabalho é identificar se teoria da Análise Estatística do Comportamento dos Custos, defendida pela literatura contábil, está ferindo os conceitos modernos da Econometria utilizados em finanças, em termos de identificação e correção da não estacionariedade das séries temporais. Para tanto, adotou-se um procedimento metodológico dedutivo através de pesquisa indireta. Para reforçar os conceitos e análises feitas no desenvolvimento da pesquisa utilizaram-se dados de estudo de caso que foram rodados no software Econométrico E-views. Por fim, conclui-se que a teoria empregada na literatura contábil concernente à utilização de técnicas estatísticas em comportamento dos custos não considera a análise da estacionariedade das séries e que, portanto, gera inconsistências estatísticas (regressões espúrias) na previsão do referido comportamento. Com isso, o estudo posiciona-se de forma relevante à evolução da ciência no momento em que enseja uma discussão maior em uma área ainda incipiente das Ciências Contábeis, a Contabilometria

ASHY DERMATOSIS ASSOCIATED WITH ORAL ANTIDEPRESSANTS

Dermatose cinzenta ou eritema discrômico persistente (EDP) é uma síndrome clínica de classificação controversa. A condição é rara no Brasil. Foi descrita inicialmente em El Salvador, mas também tem sido encontra- da em vários países da América do Sul e em outras regiões do mundo. Sua etiologia é desconhecida, porém alguns autores acreditam que ela representa uma apresentação difusa de erupção medicamentosa fixa, enquanto outros a consideram como uma variante do líquen plano pigmentoso por apresentar achados histopatológicos semelhantes. Clinicamente apresenta-se com lesões na forma de numerosas máculas cinza de tamanhos variados. Não há trata- mento eficaz até o momento, no entanto, os benefícios foram relatados com o uso de clofazimina. Neste relato de caso, os autores descrevem um caso de ashy dermatose associada ao uso de inibidores específicos da recaptação da serotonina. PALAVRAS-CHAVE – Dermatose cinzenta; Eritema; Hiperpigmentação; Líquen plano. Ashy dermatosis or erythema dyschromicum perstans (EDP) is a clinical syndrome with a controversial classification. The condition is rare in Brazil. It was initially reported in El Salvador but has also been found in several South American countries and in other regions of the world. Its etiology is unknown; however, some authors believe that it represents a diffuse presentation of fixed drug eruption, while others consider it to be a variant of lichen planus pigmentosus in view of the similar histopathological findings. Clinically, the condition presents with lesions in the form of numerous gray macules of varying sizes. There is no effective treatment to date; however, benefits have been repor- ted with the use of clofazimine. In this report, the authors describe a case of ashy dermatosis associated with the use of serotonin-specific reuptake inhibitors. KEYWORDS – Skin diseases; Erythema; Hyperpigmentation; Drug eruptions; Lichen planus.

Description and Executability of a Novel Pre-tied Mini Ligature (Miniloop) in Laparocopic Ovariectomy in Cats

Background: Ovariectomy(OVE) and ovariohysterectomy (OVH) are the most performed surgical procedures in Veterinary Medicine. In videosurgery, both in stray animals at sterilization campaigns and in the increasing demand of tutors to perform the technique. Laparoscopy results in reduced tissue damage, due to minimal organ manipulation and surgical access hemostasis can be performed by several methods, such as electro-coagulation, clips, and intra and extracorporeal ligatures. A pre-tied ligature system, or endoloop, is a haemostatic technique comprised of a slipknot and knot pusher, which is inserted into the abdominal cavity through one of the laparoscopic ports. The aim of this study was to describe a novel OVE technique in cats, in which haemostasis was performed using miniloop, aimed at reducing the number of ports needed for knot tying.Material, Methods & Results: Ten healthy not spayed female cats, aged 6 months to 5 years, were selected for this study. They were submitted to an OVE using miniloop as haemostasis method. Access to the peritoneal cavity was through two 5 mm ports on the midline of the ventral abdomen, 5 cm apart, with one immediately caudal to the umbilical scar and the other in between the last pair of teats. The first trocar was inserted at the caudal incision using the Hasson technique and a 5 mm zero-degree optics attached to a camera was introduced through it. The placement of the second access port was video assisted. For ovary exposure, the patients were positioned in lateral recumbency on the contralateral side to the ovary being removed. The miniloop was composed of a 2 mm diameter minitrocar, a 1.8 mm knot pusher, and a pre-tied slipknot. It was introduced percutaneously at the lateral abdominal wall. It was inserted attached to a pre-tied loop ligature. A Babcock forceps was used to guide the slipknot until it enveloped the ovarian vessels and the proximal part of the uterine horn. Subsequently, the knot was tightened with the aid of the knot pusher. A second miniligature was applied. The forceps was removed and a Metzenbaum scissors inserted to cut between the ligatures, releasing the ovary with the nylon ligature but keeping the PDS knot. It was performed at both ovary. Mean (±SD) surgical time was 44.8 min (± 13.4) and varied significantly (P = 0.0006) between animals, with the shortest time being 29 min and the longest 66 min. Positioning of the patients in lateral decubitus allowed for good ovarian exposure, without the need for excessive manipulation of the intestinal loops or other abdominal organs. Rupture of the suture thread was the only trans-operative complication observed and occurred in two animals. A second ligature (miniloop) was needed to ensure haemostasis. One cat showed eventration at the site of the caudal port on the second day post-operative.Discussion: The mean surgical time in the present study was lower than reported by some authors, but longer than anothers. Furthermore, the surgical time from this study is similar to that of other studies in cats in which haemostasis of the OAVC was achieved using bipolar electrocoagulation. Surgical team expertise is of outmost importance in minimizing complications and overcoming problems during videosurgical procedures in order to reduce surgical time, such as gas leakage, extensive incision, and difficulty in manipulating surgical instruments

Hookah Smoking among Brazilian University Students: An Exploratory Survey on the Prevalence and Perceptions of Addiction and its Harmfulness

Background: This study aimed to determine the prevalence, beliefs, attitudes, and perceptions of hookah use in a population of undergraduate students at a large public university in Brazil. Methods: The sample consisted of 1348 undergraduate students aged over 18-year-old. They completed structured questionnaires on demographic information and close-ended questions on the past and current experiences of smoking hookah. The data underwent descriptive analysis and binary logistic regression.Findings: Finally, 1298 valid survey forms were obtained from printed and digital questionnaires. More than half (53.9%) of participants reported having tried hookah at least once, however, only 10.8% reported they had experienced it within the last 30 days. The majority of the studied population presented acceptable beliefs about the harmfulness and addictive capacity of hookah smoking. However, when comparing the perceptions of those who had smoked and those who had never smoked hookah, and also, the perceptions of users and non-users, significant differences were observed. Students who were users or had already tried hookah showed a tendency to underestimate the deleterious effects of this type of smoking.Conclusion: It could be concluded that hookah smoking was common among Brazilian university students. In addition, preoccupying misperceptions of hookah’s harmfulness and addictive capacity were found. The results showed that the epidemic of hookah smoking, especially among young people, has spread far beyond the Arab world and the Persians. Accordingly, preventive measures must be taken if this population is to be protected from addiction and other serious health problems

Unraveling sedimentary precursors and metal enrichment of high-grade metamorphosed manganese-rich rocks from the Borborema Province, northeastern Brazil

The Paleoproterozoic Lagoa do Riacho manganese deposit in the Borborema Province is central to unravelling the genesis of Paleoproterozoic manganese deposits, Paleoproterozoic redox evolution and genetic relationship to the West African Craton. With manganese contents averaging 35 wt%, the Lagoa do Riacho manganese unit is lithologically subdivided into oxidized and silicate manganese ores and a garnetite (garnet-rich rocks) subgroup. The oxidized manganese ore consists mainly of pyrolusite, manganese-oxyhydroxide and spessartine. The silicate manganese ore has rhodonite, tephroite and spessartine. Garnetite contains spessartine and minor quartz and rhodonite. The main host rocks include garnet quartzite and graphite-bearing pelitic gneiss. The composition of carbonate inclusions in spessartine-rhodonite and Ca-Mn fractionation between garnet core and rim suggests all these manganese-rich rocks probably formed from protoliths of marl composition. Biogenic, syn-sedimentary graphite in the manganese-rich rocks and their host rocks indicates organic matter was deposited along with the marl protolith. Within this general context and through chemical-petrological relations, we outline an initial environment involving anoxic sediments' deposition (eg., organic matter-rich manganese marl and black shales, and wackes) on the seafloor. The presence of spessartine, rhodonite, and tephroite suggests peak metamorphic conditions reached amphibolite facies conditions (6–7 kbars and 550–700 °C). Amphiboles indicate later retrograde stages and carbonate veins suggest a possible hydrothermal stage after manganese deposition. The metamorphosed manganese-rich rocks were upgraded to medium-grade manganese ores during exposure to surface water. Our results indicated that the manganese-rich rocks and their host rocks were generated in a sedimentary context, possibly in a marine setting with carbonate and organic matter contribution

Chronic spontaneous urticaria: a survey of 852 cases of childhood-onset systemic Lupus Erythematosus

Data regarding the prevalence of chronic spontaneous urticaria (CSU) in childhood-onset systemic lupus erythematosus (cSLE) patients and possible associated factors are limited to a few case reports. The objectives of this study were to assess CSU in a large cSLE population, in order to evaluate the demographic data, clinical manifestations, disease activity/damage, laboratory abnormalities and treatment. A retrospective multicenter cohort study (Brazilian cSLE group) was performed in 10 Pediatric Rheumatology services and included 852 cSLE patients. CSU was diagnosed according to the guidelines of the European Academy of Allergy and Clinical Immunology, the Global Allergy and Asthma European Network, the European Dermatology Forum and the World Allergy Organization. Patients with CSU (evaluated at urticaria diagnosis) and patients without CSU (evaluated at the last visit) were assessed for lupus clinical/laboratory features and treatment. CSU was observed in 10/852 cSLE patients (1.17%). The median of cSLE duration at urticaria diagnosis was 0 (-3 to 5) years. Comparison of cSLE patients with and without CSU revealed a greater frequency of constitutional symptoms (40 vs. 8%, p = 0.006), reticuloendothelial system involvement (30 vs. 3%, p = 0.003), mucocutaneous (90 vs. 28%, p < 0.0001) and musculoskeletal manifestations (50 vs. 6%, p < 0.0001) and methylprednisolone pulse therapy use (60 vs. 9%, p < 0.0001) in the former group. The frequency of immunosuppressive treatment was lower in patients with CSU (p = 0.018). The median SLE Disease Activity Index 2000 (12 vs. 2, p < 0.0001) and erythrocyte sedimentation rate (40 vs. 19 mm/1st hour, p = 0.024), was higher in patients with CSU. To our knowledge, this is the first study with evidence that CSU may be linked to cSLE. We also demonstrated that this particular skin manifestation occurs predominantly at disease onset and is associated with lupus moderate/high disease activity without major organ involvement1673186192CONSELHO NACIONAL DE DESENVOLVIMENTO CIENTÍFICO E TECNOLÓGICO - CNPQ301805/2013-0; 2009/51897-5; 302724/2011-

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

Predictors of Enhancing Human Physical Attractiveness: Data from 93 Countries

People across the world and throughout history have gone to great lengths to enhance their physical appearance. Evolutionary psychologists and ethologists have largely attempted to explain this phenomenon via mating preferences and strategies. Here, we test one of the most popular evolutionary hypotheses for beauty-enhancing behaviors, drawn from mating market and parasite stress perspectives, in a large cross-cultural sample. We also test hypotheses drawn from other influential and non-mutually exclusive theoretical frameworks, from biosocial role theory to a cultural media perspective. Survey data from 93,158 human participants across 93 countries provide evidence that behaviors such as applying makeup or using other cosmetics, hair grooming, clothing style, caring for body hygiene, and exercising or following a specific diet for the specific purpose of improving ones physical attractiveness, are universal. Indeed, 99% of participants reported spending \u3e10 min a day performing beauty-enhancing behaviors. The results largely support evolutionary hypotheses: more time was spent enhancing beauty by women (almost 4 h a day, on average) than by men (3.6 h a day), by the youngest participants (and contrary to predictions, also the oldest), by those with a relatively more severe history of infectious diseases, and by participants currently dating compared to those in established relationships. The strongest predictor of attractiveness-enhancing behaviors was social media usage. Other predictors, in order of effect size, included adhering to traditional gender roles, residing in countries with less gender equality, considering oneself as highly attractive or, conversely, highly unattractive, TV watching time, higher socioeconomic status, right-wing political beliefs, a lower level of education, and personal individualistic attitudes. This study provides novel insight into universal beauty-enhancing behaviors by unifying evolutionary theory with several other complementary perspectives

Multidifferential study of identified charged hadron distributions in ZZ-tagged jets in proton-proton collisions at s=\sqrt{s}=13 TeV

Jet fragmentation functions are measured for the first time in proton-proton collisions for charged pions, kaons, and protons within jets recoiling against a $Z$ boson. The charged-hadron distributions are studied longitudinally and transversely to the jet direction for jets with transverse momentum 20 $< p_{\textrm{T}} < 100$ GeV and in the pseudorapidity range $2.5 < \eta < 4$. The data sample was collected with the LHCb experiment at a center-of-mass energy of 13 TeV, corresponding to an integrated luminosity of 1.64 fb$^{-1}$. Triple differential distributions as a function of the hadron longitudinal momentum fraction, hadron transverse momentum, and jet transverse momentum are also measured for the first time. This helps constrain transverse-momentum-dependent fragmentation functions. Differences in the shapes and magnitudes of the measured distributions for the different hadron species provide insights into the hadronization process for jets predominantly initiated by light quarks.Comment: All figures and tables, along with machine-readable versions and any supplementary material and additional information, are available at https://cern.ch/lhcbproject/Publications/p/LHCb-PAPER-2022-013.html (LHCb public pages