884 research outputs found
EARNINGS MANAGEMENT AND ECONOMIC CRISES IN THE BRAZILIAN CAPITAL MARKET
The 2008 economic crisis challenged accounting, either demanding recognition and measurement criteria well adjusted to this scenario or even questioning its ability to inform appropriately entities’ financial situation before the crisis occurred. So, our purpose was to verify if during economic crises listed companies in the Brazilian capital market tended to adopt earnings management (EM) practices. Our sample consisted in 3,772 firm-years observations, in 13 years – 1997 to 2009. We developed regression models considering discretionary accruals as EM proxy (dependent variable), crisis as a macroeconomic factor (dummy variable of interest), ROA, market-to-book, size, leverage, foreign direct investment (FDI) and sector as control variables. Different for previous EM studies two approaches were used in data panel regression models and multiple crises were observed simultaneously. Statistics tests revealed a significant relation between economic crisis and EM practices concerning listed companies in Brazil in both approaches used
Stages of health behavior change and factors associated with physical activity in patients with intermittent claudication
OBJECTIVE: To analyze, in people with intermittent claudication, the frequency of individuals who are in each of stages of health behavior change to practice physical activity, and analyze the association of these stages with the walking capacity.
METHODS: We recruited 150 patients with intermittent claudication treated at a tertiary center, being included those > 30-year-old-individuals and who had ankle-arm index < 0.90. We obtained socio-demographic information, presence of comorbidities and cardiovascular risk factors and stages of health behavior change to practice physical activity through a questionnaire, they being pre-contemplation, contemplation, preparation, action and maintenance. Moreover, the walking capacity was measured in a treadmill test (Gardner protocol).
RESULTS: Most individuals were in the maintenance stage (42.7%), however, when the stages of health behavior change were categorized into active (action and maintenance) and inactive (pre-contemplation, contemplation and preparation), 51.3% of the individuals were classified as inactive behavior. There was no association between stages of health behavior change, sociodemographic factors and cardiovascular risk factors. However, patients with intermittent claudication who had lower total walking distance were three times more likely to have inactive behavior.
CONCLUSION: Most patients with intermittent claudication showed an inactive behavior and, in this population, lower walking capacity was associated with this behavior
IDENTIFIKASI KERUSAKAN BANGUNAN GEDUNG SEKOLAH DASAR DI KOTA PONTIANAK BERDASARKAN FAKTOR PERUSAK KAYU
This research aims to study and identify the extent of damage to buildings in Pontianak City Elementary School caused by destructive factors of the building, studying and identifying the types of organisms that destroy wood and look for a solution in accordance with the method of building maintenance. The study was conducted in 3 elementary school in each the district, namely Pontianak Kota, Pontianak Timur, Pontianak Barat, Pontianak Utara, Pontianak Selatan, and Pontianak Tenggara. Total sample was 18 elementary school. The research method used forensic engineering. The results showed that the level of damage occurs due to the lack of maintenance of buildings and errors in the use of construction materials. Large part of damage in Elementary School building was caused due to the lack maintenance of the building and by the use of raw materials that do not comply with the standard. The damaged in building mostly by wood destroying organisms such as termites, fungi, insect borers, and other insect pests. Treatments and maintenance of building school in the city of Pontianak is the determinant of the development activities and the prevention of damage to the building which will reduce the level of damage. The wood destroying organism need to control to prevent the huge damage. Maintenance of building is important, especially in the parts of construction of components which is susceptible to damage by wood organism . Keywords : Forensic engineering, wood destroying organism, Elementary School building, termites, fung
Endometrial biopsy with uretral plastic No. 12 sonde
The authors demonstrate technique for obtaining endometrial fragments in 25 patients sent to Gynecological Cancer Preventive Service of the Arnaldo Vieira de Carvalho Cancer Institute, during the period of September 1991 through January 1992, presenting abnormal uterine hemorrhage. Technique consists in vacuum aspiration with the support of a No. 12 uretral sonde , provided with one lateral opening only. Correlation with curettage was positive in 88% of the patients; biopsy with sonde did not result in confirmation in three patients only. No complications at all were observed (infection, hemorrhage or uterus perforation). Authors understand that this method is in conformity with a correct diagnostic performance, being a low cost procedure, almost painless, easy to be done and furnishing sufficient material for the histopathologic diagnosis, in 88% of the cases studied.INTRODUÇÃO : Os autores demonstram a técnica de obtenção de fragmentos endometriais em 25 pacientes encaminhadas ao Serviço de Prevenção do Câncer Ginecológico do Instituto do Câncer Arnaldo Vieira de Carvalho por quadro de sangramento uterino anormal no período de setembro de 1991 a janeiro de 1992. MATERIAL E MÉTODOS: A técnica consistiu na vácuo aspiração do endométrio com auxílio de sonda uretral n° 12 de orifício lateral único. RESULTADOS: A correlação com curetagem foi positiva em 88% dos casos; a biópsia com sonda não mostrou confirmação em apenas três pacientes. Não foram observadas complicações de qualquer espécie (infecção, hemorragia ou perfuração uterina). CONCLUSÃO: Os autores concluem que o método está adequado a uma correta abordagem diagnóstica, trata-se de procedimento de baixo custo, pouco doloroso, de fácil execução e que possibilitou material suficiente para o diagnóstico histopatológico em 88% dos casos estudadosEscola Paulista de Medicina Instituto de Câncer Antonio Vieira de Carvalho Gynecological Oncology DepartmentUNIFESP, EPM, Instituto de Câncer Antonio Vieira de Carvalho Gynecological Oncology DepartmentSciEL
Effect of essential oils on the release of TNF-α and CCL2 by LPS-stimulated THP‑1 Cells
Plants and their constituents have been used to treat diverse ailments since time immemorial. Many plants are used in diverse external and internal formulations (infusions, alcoholic extracts, essential oils (EOs), etc.) in the treatment of inflammation-associated diseases, such as those affecting the respiratory tract or causing gastrointestinal or joint problems, among others. To support the traditional uses of plant extracts, EOs have been assessed for their alleged anti-inflammatory properties. However, the effect of EOs on the release of cytokines and chemokines has been much less reported. Considering their traditional use and commercial relevance in Portugal and Angola, this study evaluated the effect of EOs on the in vitro inhibition of the cytokine tumor necrosis factor-α (TNF-α) and the chemokine (C-C motif) ligand 2 (CCL2) by lipopolysaccharide (LPS)-stimulated human acute monocytic leukemia cells (THP-1 cells). Twenty EOs extracted from eighteen species from seven families, namely from Amaranthaceae (Dysphania ambrosioides), Apiaceae (Foeniculum vulgare), Asteraceae (Brachylaena huillensis, Solidago virgaurea), Euphorbiaceae (Spirostachys africana), Lamiaceae (Lavandula luisieri, Mentha cervina, Origanum majorana, Satureja montana, Thymbra capitata, Thymus mastichina, Thymus vulgaris, Thymus zygis subsp. zygis), Myrtaceae (Eucalyptus globulus subsp. maidenii, Eucalyptus radiata, Eucalyptus viminalis) and Pinaceae (Pinus pinaster) were assayed for the release of CCL2 and TNF-α by LPS-stimulated THP-1 cells. B. huillensis, S. africana, S. montana, Th. mastichina and Th. vulgaris EOs showed toxicity to THP-1 cells, at the lowest concentration tested (10 μg/mL), using the tetrazolium dye assay. The most active EOs in reducing TNF-α release by LPS-stimulated THP-1 cells were those of T. capitata (51% inhibition at 20 μg/mL) and L. luisieri (15–23% inhibition at 30 μg/mL and 78–83% inhibition at 90 μg/mL). L. luisieri EO induced a concentration-dependent inhibition of CCL2 release by LPS‑stimulated THP-1 cells (23%, 54% and 82% inhibition at 10, 30 and 90 μg/mL, respectively). These EOs are potentially useful in the management of inflammatory diseases mediated by CCL2 and TNF‑α, such as atherosclerosis and arthritis.The European Commission under the Seventh Framework Programme (FP7) of the European Union, Marie Curie International Research Staff Exchange Scheme (MC-IRSES). Project PEOPLE
MC-IRSES, FP7-PEOPLE-2011-IRSES, PIRSES-GA-2011-295251 Fundação para a Ciência e Tecnologia
(FCT/MCTES), FEDER, PT2020 PA, Compete 2020. Projects MED UIDB/05183/2020 and CESAM
UIDP/50017/2020 + UIDB/50017/2020.info:eu-repo/semantics/publishedVersio
A Estrutura a Termo da Taxa de Juros e seu Impacto no Teste de Adequação de Passivo para Seguradoras no Brasil
;A regulamentação brasileira para aplicação do Teste de Adequação de Passivo (TAP) às provisões técnicas em seguradoras exige que a estimativa corrente seja descontada por uma estrutura a termo da taxa de juros (ETTJ). Este artigo tem por objetivo analisar os resultados do TAP, decorrentes da utilização de diferentes modelos de construção da ETTJ: técnica de interpolação por spline cúbico, o modelo de Svensson (adotado pelo regulador) e o modelo de Vasicek. Para alcançar o objetivo proposto, as taxas negociadas nos pregões da BM&FBOVESPA foram utilizadas para modelar a ETTJ que descontou os fluxos de caixa de uma seguradora. Os resultados indicam que: (i) o TAP é sensível à escolha do modelo utilizado na construção da ETTJ; (ii) essa sensibilidade aumenta com a longevidade do fluxo de caixa; (iii) a adoção de uma taxa a termo de longuíssimo prazo (ultimate forward rate – UFR) para o mercado segurador brasileiro deveria ser avaliada pelo regulador, com o propósito de estabilizar a trajetória da curva de juros nos vencimentos mais longos. A provisão técnica é um dos principais itens de solvência das seguradoras e o resultado do TAP é um importante indicador da qualidade dessa provisão, à medida que avalia sua suficiência ou insuficiência. Nesse sentido, este artigo preenche um espaço ainda pouco explorado na literatura atuarial nacional, apresentando as principais metodologias disponíveis para modelagem da curva de juros e uma aplicação prática para analisar o impacto de sua escolha no TAP.;;The Brazilian regulation for applying the Liability Adequacy Test (LAT) to technical provisions in insurance companies requires that the current estimate is discounted by a term structure of interest rates (hereafter TSIR). This article aims to analyze the LAT results, derived from the use of various models to build the TSIR: the cubic spline interpolation technique, Svensson's model (adopted by the regulator) and Vasicek's model. In order to achieve the objective proposed, the exchange rates of BM&FBOVESPA trading days were used to model the ETTJ and, consequently, to discount the cash flow of the insurance company. The results indicate that: (i) LAT is sensitive to the choice of the model used to build the TSIR; (ii) this sensitivity increases with cash flow longevity; (iii) the adoption of an ultimate forward rate (UFR) for the Brazilian insurance market should be evaluated by the regulator, in order to stabilize the trajectory of the yield curve at longer maturities. The technical provision is among the main solvency items of insurance companies and the LAT result is a significant indicator of the quality of this provision, as this evaluates its sufficiency or insufficiency. Thus, this article bridges a gap in the Brazilian actuarial literature, introducing the main methodologies available for modeling the yield curve and a practical application to analyze the impact of its choice on LAT.
Biopsy of the oral mucosa and use of histopathology services
Patients often present with intraoral pathology in the general dental practice setting. Therefore, it is important that dental practitioners are aware of how to deal with pathology when this occurs and have an understanding of investigative techniques that might assist in making a diagnosis. Biopsy and subsequent histological examination of the lesion is an important diagnostic tool. Even if dentists refer the patient to another practitioner for the biopsy, the referring practitioner still needs to be familiar with the procedure and results obtained so that the patient can be appropriately managed. This paper reviews clinical issues that may impact on biopsy procedures and the potential pitfalls and problems that may affect the histological assessment of tissue and therefore affect diagnosis. The medico-legal responsibilities of practitioners are also addressed.R.M. Logan and A.N. Gos
ECONOMIA E POLÍTICA INDUSTRIAL PARANAENSE: UMA AVALIAÇÃO CRÍTICA DA DÉCADA DE 1990
O Paraná teve fluxo positivo de investimentos na década de 1990, gerando crescimento econômico, porém sem maiores sucessos quanto ao processo de desconcentração econômico.
A região metropolitana de Curitiba responde por mais de 46%
do valor adicionado do Estado sem ter tido evoluções tão significativas quanto ao desenvolvimento econômico entre 1991 e 2000, mensurado pelo IDH-M. O presente artigo procurou mapear a performance regional do Estado do Paraná, buscando identificar suas atividades produtivas
e de inovação e comparar com os desempenhos econômicos e
sociais mensurados pelo IDH-M. Verificou-se a forte concentração econômica do Estado do Paraná e a necessidade
de se estabelecer alternativas para equacionar problemas relacionados ao desenvolvimento regional
Cochlear implant and large vestibular aqueduct syndrome in children
Crianças com SAVA podem ter deficiências auditivas moderadas a severas durante fases precoces da infância, porém sua audição residual permite que elas desenvolvam linguagem oral com aparelhos auditivos convencionais e possam estar completamente integradas a condições escolares regulares. Contudo, estas crianças apresentam uma deterioração de sua habilidade auditiva com o decorrer do tempo e o implante coclear está sendo utilizado como uma opção para manter a habilidade auditiva. OBJETIVO: Avaliação da habilidade auditiva de 3 crianças com SAVA submetidas a implante coclear. MATERIAIS: Estudo retrospectivo baseado em revisão de prontuários. RESULTADOS: Em reconhecimento de palavras em campo aberto paciente 1, 80%, paciente 2, 87,5%, paciente 3, 4%. CONCLUSÃO: Os pacientes com aqueduto vestibular alargado são considerados bons candidatos para implante coclear pelos principais centros de implante coclear do mundo, por desenvolverem, em sua maioria, bons resultados de percepção de fala, o que leva estes pacientes a uma boa inserção social.Children with LVAS can develop a severe sensorineural hearing loss early in childhood, but they can be rehabilitated with hearing aids to continue their regular studies and to have a normal life. The problem is that they can deteriorate their hearing capacity, and at this point a cochlear implant can be used to preserve their hearing skills and vocalization. AIM: to evaluate the hearing skills of 3 children with LVAS referred to cochlear implants. MATERIAL: retrospective study based on medical charts' review. RESULTS: Speech recognition in open field: patient 1, 80%; patient 2, 87.5%; patient 3, 4 %. CONCLUSION: Children with LVAS are considered good candidates for Cochlear implant surgery by the most important centers of the world because most of them can develop good speech recognition, providing them a good social life
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