Influência do board interlocking no gerenciamento de resultados

The participation of directors on more than one board is called “board interlocking”. This phenomenon contributes to the spread of management and governance practices, through directors sharing their knowledge and experiences on other boards. Thus, directors could “carry” the earnings management practices present in one company into another in which they sit on the board. It is assumed that the greater directors’ direct or indirect connections on boards, the greater the sharing of information, especially information that can be reflected in company earnings quality. In light of the above, the aim of this study is to verify the influence of board interlocking on earnings management in companies listed on the São Paulo Stock, Commodities, and Futures Exchange (BM&FBovespa). The study is characterized as descriptive, quantitative, and documentary, and uses a sample of companies listed on the BM&FBOVESPA between 2011 and 2013. For earnings management, the model from Kang and Sivaramakrishnan (1995) was used, while for interlocking, degree centrality measures were used for direct board member connections, and intermediation centrality for indirect connections. The results indicate that earnings management is influenced by the interlocking of board members. It is concluded that the greater the degree centrality, the greater positive earnings management is, and that variations in positive and negative accruals are influenced by board member intermediation. The results reinforce the idea that earnings management behavior can be transferred between companies by the directors that make up their boards.A participação de um conselheiro em mais de um conselho de administração é denominada de board interlocking. Tal fenômeno contribui para a disseminação de práticas gerenciais e de governança, a partir do compartilhamento de conhecimentos e experiências dos conselheiros em outros conselhos. Assim, um conselheiro poderia “levar” práticas de gerenciamento de resultados presentes em uma empresa para outra da qual faça parte do conselho. Presume-se que quanto maior for sua conexão, direta ou indireta, em conselhos, maior pode ser o compartilhamento de informações, sobretudo que possam refletir na qualidade do resultado das empresas. Diante do exposto, o objetivo deste estudo é verificar a influência do board interlocking no gerenciamento de resultados das empresas listadas na Bolsa de Valores, Mercadorias e Futuros de São Paulo (BM&FBOVESPA). A pesquisa caracteriza-se como descritiva, quantitativa e documental, com uma amostra composta por empresas listadas na BM&FBOVESPA no período de 2011-2013. Para o gerenciamento de resultados utilizou-se o modelo de Kang e Sivaramakrishnan (1995), enquanto que para o interlocking utilizaram-se as medidas de centralidade de grau, para conexões diretas de conselheiros, e centralidade de intermediação, para conexões indiretas. Os resultados indicam que o gerenciamento de resultados é influenciado pelo interlocking dos membros do conselho de administração. Conclui-se que quanto maior a centralidade de grau, maior o gerenciamento positivo de resultados, bem como variações dos accruals positivos e negativos são influenciadas pela intermediação dos membros do conselho de administração. Os resultados reforçam que o comportamento de gerenciamento de resultados pode ser transmitido entre empresas por meio dos membros que compõem seus conselhos de administração

Normas brasileiras de contabilidade aplicadas ao setor público (NBCASP) e novo plano de contas (PCASP): a percepção dos contadores públicos sobre as mudanças no setor

A contabilidade pública passa por um momento de adequação às novas normas brasileiras de contabilidade, gerando ainda questionamentos e necessidade de grande conhecimento da área. Dessa forma, com esta pesquisa buscou-se verificar essa transição e adequação à Legislação, visando identificar qual a percepção dos contadores públicos dos 13 municípios da região da AMMOC (Associação de Municípios do Meio-Oeste Catarinense). A pesquisa classifica-se como levantamento e foi realizada por meio de um questionário enviado via Google Docs a todos os profissionais da região da amostra. Como principais resultados constatou-se que a implantação e a adequação ao novo plano de contas estão sendo realizadas de forma gradativa e com certa dificuldade, o que se deve à grande mudança cultural no setor. Mesmo assim, os profissionais estão se capacitando na área, o que está auxiliando positivamente os controles, registros e interpretação das normas. De forma geral, o setor se apresenta engajado e ciente das mudanças, pois o processo melhorará e auxiliará na transparência das contas públicas e na tomada de decisões.Palavras-chave: NBCASP. PCASP. Contabilidade pública.

Evaluation of evening versus morning levothyroxine intake in elderly (MONIALE)

Background: The aging population is associated with increased multimorbidity and polypharmacy. Older adults are at a higher risk of adverse events and reduced therapeutic response. This phenomenon is partially explained by drug interactions and treatment adherence. Most randomized clinical trials have found no significant differences between morning and evening levothyroxine (LT4) administration in young adults, but there is little evidence regarding alternative LT4 regimens in older populations. Thus, the MONIALE trial aims to test an alternative schedule for LT4 administration in older adults. Methods/design: This randomized crossover clinical trial will include participants aged 60 years or older with primary hypothyroidism. The trial groups will consist of morning LT4 intake (60 min before breakfast) or evening LT4 intake (60 min after supper). The primary outcome will be variation in serum thyrotropin (TSH) levels after 24 weeks of the LT4 protocol. The secondary outcomes will be the prevalence of drugs that potentially interact with LT4 and hypothyroidism control according to interaction status. The sample size was calculated to detect a minimum mean difference of 1 mUI/L in serum TSH level between the groups with 80% power and a 5% probability of type I error, resulting in 91 patients per group. The project was approved by the Hospital de Clínicas de Porto Alegre Ethics Committee. Discussion: Considering the aging population, the increased prevalence of multimorbidity and polypharmacy, as well as potential drug interactions and treatment adherence difficulties, an alternative LT4 protocol could be useful for hypothyroidism treatment in the elderly. Prior studies comparing alternative LT4 administration protocols have mainly included young adult populations and have not addressed potential drug interactions

Teaching and using of geographic categories of territory and landscape for graduation in countryside education in field of natural sciences and mathematics

The article aims to present the educational experiences and possibilities of using geographical categories (territory and landscape) for the undergraduate course in Natural Sciences and Mathematics of Countryside Education - UFSC. Two important points to be considered for the use of these categories are the specificity by forming area of the degree in Natural Sciences and Mathematics, which covers Physics, Biology and Chemistry and the context of education aimed at the education of and in the rural areas. The teaching of Geography in these terms involves the interdisciplinarity characteristic of Geography, which seeks to offer synergies between the mentioned disciplines and ways to teaching and correlation of contents and, in an extended perspective, offer subsidies for the future educator to understand contexts and understandings of reality, fundamental to the assumptions of Countryside Educatio

Gastrointestinal Syndrome in a Rabbit (Oryctolagus cuniculus)

Background: The term “rabbit gastrointestinal syndrome” (RGIS) refers to a decrease in peristaltic movements, which in some cases can progress to absolute inactivity of the digestive apparatus. This condition is mostly secondary to others that promote changes in gastrointestinal motility, such as dehydration, fiber deficiency, excess carbohydrates in diets, stress, and acute or chronic painful processes. Clinical manifestations are mostly nonspecific. Thus, a case of RGIS resulting from environmental change in a domestic rabbit (Oryctolagus cuniculus) is reported.Case: A 4-month-old male domestic rabbit weighing 0.962 kg was referred to a university veterinary hospital. The patient had a history of absence of defecation and anorexia for the past two days. The owner reported that the patient was apathetic but became aggressive when manipulated. The changes started after a move of residence. On physical evaluation, an increase in abdominal volume and a painful response to touch on the abdomen were observed. Complementary examinations were performed, such as a blood count and an ultrasound study. The blood tests showed no alterations, but the ultrasound evaluation showed the presence of free abdominal fluid, dilated intestinal loops due to fluid content, reduced gastrointestinal motility, and a hyperechoic structure associated with acoustic shading in the small intestine, all findings suggestive of obstruction. Given the failure of clinical management, the patient was referred for an exploratory laparotomy procedure followed by enterotomy. The obstruction point was located near the ileocecal junction. After surgery, analgesics, antibiotics, fluid therapy, anti-inflammatory drugs, intestinal motility inducers, and probiotics were prescribed. One week after the surgical procedure, the patient showed improvement in the clinical condition, with normal appetite, defecation, and docility.Discussion: RGIS is diagnosed based on the clinical history, clinical manifestations, and complementary examinations. In the reported case, the patient presented apathy, anorexia, absence of defecation, and aggressiveness on manipulation, which were associated with abdominal pain. In cases of RGIS, hematological changes may or may not be present, which matches the findings in this report. Imaging exams provide important information, such as the patient’s condition and evolution. Ultrasound evaluation showed the presence of free abdominal fluid, dilated intestinal loops due to fluid content, reduced gastrointestinal motility, and a hyperechoic, immobile acoustic shading structure in the small intestine. Ultrasound findings were compatible with those found in cases of foreign-body obstructions, a common complication in RGIS. Initially, a clinical approach was taken, but in view of the unfavorable evolution of the case, with worsening motility and alterations in the imaging examination, a surgical approach was instituted. Intestinal obstructions in rabbits are usually found either in the proximal duodenum or near the ileocecal junction. In the presently reported patient, an obstruction was identified in the ileocecal junction region and the content found was composed of hair and dehydrated food. There are several conditions that can alter intestinal peristalsis in rabbits; in the present case, it was considered that the distress caused by moving to a new household led to a condition of RGIS. Despite the reserved prognosis associated with surgical interventions in the gastrointestinal system of rabbits, as described in the literature, in the present case this approach made it possible to preserve the patient’s life, which returned to its normal activities and behavior

Design in emergency scenario: project of a hand sanitizer dispenser in public transport using Design Sprint method

In the emergency scenario generated by COVID-19 pandemic, the development of fast solutions to reduce the contagious curve can mean saving lives. Democratic access to prevention methods is essential, especially in places with high exposure to contamination and whose activities have not been interrupted, such as public transportation. This work presents the development of a hand sanitizer dispenser for public transportation and other possible locations in the urban environment, designed during an online marathon. The focus is on the development of the Design Sprint method and its adaptations to fit the remote work and other constraints due social distance. The final product was designed to be produced by 3D printing and open design, to fast distribution and replication. It fits in the bus's handrails, with some positioning possibilities and the use of PET bottles as alcohol containers. As a result, the paper highlights the particularities of agile methods for the design process at a distance and demonstrates that the process used allows for quickly responding to solutions for emerging needs

Territory, landscape and cultural identity: The historic centre of Rio Claro/SP - Brasil

This work aims to study the preservation of cultural heritage in the city of Rio Claro/SP. It seeks to understand the population's relationship with cultural heritage and their degree of feeling of belonging and identity with the city's historic center, which has been listed by the Condephaat (state preservation agency) and privileged area in terms of investments. However, this listing prioritized construction aspects, historical and architectural relevance and the tourist potential of the center, without the necessary intertwining with other values, such as affective and immaterials, resulting from social practices such as, for example, those related to railway´s remnants, also present in the center. This article discusses the different preservation actions on officially recognized property and other cultural references present in the center. As a result, it is expected to contribute to a critical review of the criteria for valuing and recognizing cultural heritage in order to support future municipal policies.   Keywords: Heritage, memory, identity, territory. Topic: Análisis y ordenación del paisaje. Subtopic: Paisajes culturalesO presente trabalho se propôs a estudar a preservação do patrimônio cultural do município de Rio Claro/SP. Busca-se compreender a relação da população com o patrimônio cultural e seu grau de sentimento de pertencimento e de identidade com o centro histórico da cidade, objeto de tombamento pelo Condephaat (órgão estadual de preservação) e área privilegiada em termos de investimentos. Contudo, esse tombamento priorizou os aspectos construtivos, a relevância histórica, arquitetônica e o potencial turístico do centro, sem o necessário entrelaçamento a outros valores, como os afetivos e os imateriais, decorrentes das práticas sociais como, por exemplo, os relacionados aos remanescentes ferroviários, também presentes no centro. Esse artigo discute as distintas ações de preservação sobre os bens reconhecidos oficialmente e outras referências culturais presentes no centro. Como resultado, espera-se contribuir com uma revisão crítica dos critérios de valorização e reconhecimento do patrimônio cultural de forma a fundamentar futuras políticas municipais.   Palabras clave: Patrimônio cultural, memória, identidade, território. Bloque temático: Análisis y ordenación del paisaje. Subtema: Paisajes culturalesPeer Reviewe