Pesquisa em contabilidade no Brasil : estudo bibliométrico de três periódicos

A comunicação científica é um ponto importante para a sociedade, vez que é um meio necessário para a divulgação da produção científica. Nos periódicos são divulgadas pesquisas que ajudam a disseminar o conhecimento para os mais diversos usuários. A pesquisa tem como objetivo analisar as características de todos os artigos de três periódicos nacionais de Contabilidade, eles são: Revista Ambiente Contábil, Revista Sociedade Contabilidade e Gestão e Revista Contabilidade e Controladoria. Para tal foi utilizado um modelo bibliométrico para o levantamento das características dos artigos observando-se as seguintes variáveis: total de artigos publicados, número de fascículos, quantidade de artigos por fascículos, quantidade de autores por artigo, total de referências usadas e tipos de macro-temas. Quanto às características dos autores foi observado: afiliação acadêmica e a categoria, titulação, localidade dos autores e gênero. Dentre os resultados vale destacar que aproximadamente dois terços dos autores são do sexo masculino, nas revistas Sociedade e RC&C há uma maior concentração de doutores, já na Ambiente ocorre maior concentração de mestres. O macro-tema mais abordado foi o da Contabilidade Gerencial e há uma maior concentração de autores da região Sudeste. Os periódicos analisados foram comparados com outros tipos semelhantes de trabalhos, foi observado que as publicações nos três periódicos não seguem uma tendência da Contabilidade contemporânea. _______________________________________________________________________________ ABSTRACTScientific communication plays an important part in society, as it is a necessary mean for the publication of scientific production. In the periodicals, pieces of research that help to disseminate knowledge to the most diverse users are publicised. The research has as an objective to analyse the characteristics of all the articles of three national periodicals of accounting: “Revista Ambiente Contábil”, “Revista Sociedade Contabilidade e Gestão” and “Revista Contabilidade e Controladoria”. For that, it was used a bibliometric model to the collection of the characteristics of the articles observing the following variables: total of publicised articles, number of fascicles, amount of articles per fascicle, quantity of authors per article, total of references used and types of macro-themes. Regarding the characteristics of the authors it was observed: academic filiation and the category, titles, whereabouts of the authors and gender. Within the results, it is worth mentioning that approximately two thirds of the authors are male, in the periodicals “Sociedade” and “RC&C” there is a larger concentration of doctors whereas in the “Ambiente” a larger concentration of masters occurs. The most approached macro-theme was managerial accounting and there is a vaster concentration in the Southeast region. The analysed periodicals were compared to other similar sorts of works. It was observed that the publications in the three periodicals do not follow a tendency of the contemporary accounting

Impact of the COVID-19 pandemic on the performance of pediatricians and pediatric dentists in the Brazilian Unified Health System

Objective: To evaluate the impact of the COVID-19 pandemic on the outpatient production of pediatricians and pediatric dentists in the Brazilian Unified Health System (SUS). Methods: An ecological study was carried out with an analytical and quantitative approach, using public domain data from the Department of Informatics of the SUS. The monthly number of professionals who worked in the SUS, the number of outpatient procedures in each category and the projection of residents from zero to thirteen years old to normalize it were retrieved. Data were compared by pre-pandemic (2018-2020) and pandemic (2020-2022) periods with a significance level of 5%. Results: There was a significant reduction in the monthly number of outpatient procedures performed in the SUS by pediatricians in the first and second pandemic year of COVID-19 when compared to the pre-pandemic period (p <0.001 e 0.002, respectively). This reduction represents a median percentage reduction of -57.1% (CI95% -51.3%, -71.7%) in the first and -22.3% (CI95% -0.55%, -31.5%) in the second pandemic year. Regarding pediatric dentists, a significant reduction was observed only between the pre-pandemic period and the first pandemic year (p <0.001), representing -82.0% (CI95% -73.4%, -93.6%). Moreover, a significant, positive and moderate correlation was observed between the productivity of both professional categories in the SUS throughout the investigated period (p < 0.001, ρ = 0.744). Conclusion: The COVID-19 pandemic negatively affected the provision of specialized medical and dental outpatient care for children in the SUS

REVISTA ENFOQUE - REFLEXÃO CONTÁBIL:UMA ANÁLISE DAS PUBLICAÇÕES

Os trabalhos científicos começaram a ser veiculadas em forma de cartas entre os cientistas e suas agremiações, as quais dão origem, no século XVII, as publicações científicas. Essas publicações surgem como oportunidade para a comunidade científica disseminar o conhecimento e suas novas teorias. Em contabilidade, a popularização dessas revistas no Brasil é bastante recente, motivando assim a análise de suas publicações. A pesquisa tem como objetivo analisar os artigos científicos publicados na Revista Enfoque: Reflexão Contábil (E-RC), traçando o perfil dos autores e das publicações. Para isso foram analisados 260artigos, os quais foram publicados no período de 1990 a 2011 e a partir disso foram aplicados métodos bibliométricos. Foram observadas as variáveis: distribuição de edições, artigos e autores; distribuição de gêneros dos autores; distribuição da titulação dos autores; classificação dos autores por caráter da instituição se pública ou privada; distribuição do número de referências por artigo; distribuição do número de páginas por artigo; Autores, quanto à localidade de seu estado; distribuição dos autores por região; quanto à participação estrangeira; e por último a classificação dos macro-temas. Foi observado um maior número de docentes no total das publicações, e uma pequena quantidade de graduados e universidades privadas, sendo que, a maioria dos autores são do Paraná

Preliminary development of lapachol gel: in vitro permeation study

O objetivo do presente estudo foi desenvolver formulações geleificadas do lapachol, substância de conhecida atividade antiinflamatória. Para otimização das formulações, foi verificada a influência da resina de Carbopol® empregada (934P, 940 e 941), do pH da formulação (5, 7 e 8), da concentração do princípio ativo (0,2%, 0,5% e 1,0%) bem como da incorporação de um promotor de absorção (Polissorbato 80) na liberação in vitro do lapachol utilizando células de difusão tipo Franz. Para tanto foram usadas como barreiras membrana sintética Durapore® e pele de rato albino tipo Wistar. Os resultados demonstraram que a adição do Polissorbato 80 na formulação promoveu aumento significativo na permeação do princípio ativo através da pele estudada, exceto para os géis contendo 0,2% de lapachol utilizando Carbopol® 934P como agente geleificante. Estes géis apresentaram as melhores taxas difusionais de lapachol, principalmente quando incorporados em formulações com pH 8, nas concentrações de 0,5% ou 1,0% de princípio ativo. Todavia as preparações contendo 1,0 % de princípio ativo apresentaram pequenos cristais de lapachol não solubilizados.The scope of this work was to develop two gel formulations containing lapachol, substance with known anti-inflammatory activity. In order to achieve a more effective topical delivery, the effects of vehicles and enhancers were evaluated. The influence of the Carbopol® resin (934P, 940 and 941), the pH of the formulation (5, 7 and 8), the concentration of the active (0.2%, 0.5% and 1.0%) and the incorporation of Tween® 80 were investigated. A series in vitro permeation studies were conduct in classical Franz-type diffusion cells using Durapore® synthetic membranes and Wistar mouse skins as barriers. Through the careful analyse of the data obtained, we could observe that the addition of Tween® 80 leads to a significant increase in the in vitro diffusion of the active, except for the formulations containing Carbopol® 934P and 0.2% of lapachol. The formulations assayed presented best in vitro diffusion rates of lapachol at pH 8 when 0.5% or 1.0% of the active was added. However, the preparations containing 1.0% of drug presented little insoluble crystals of lapachol

Aplicações da matemática e da física para a construção de uma ponte treliçada no ensino médio

Através dos conhecimentos adquiridos pelos alunos nas aulas de matemática e física no que diz respeito aos conteúdos de geometria plana, geometria espacial, força e momento, foi dada a proposta de construir uma ponte treliçada com palitos de churrasco na qual o sistema deveria suportar uma carga inúmeras vezes maior que o seu próprio peso. Os alunos, mesmo sendo do ensino médio, deveriam pesquisar a respeito do equilíbrio, dos esforços e das condições de construção para um sistema treliçado baseados em literaturas das disciplinas básicas dos cursos de arquitetura e engenharia. Os alunos que desenvolveram o projeto e fizeram a sua apresentação numa feira de matemática em uma universidade local fazem parte de um grupo de pesquisa em física aplicada. Este grupo é formado por alunos dos três anos do ensino médio

ATLANTIC EPIPHYTES: a data set of vascular and non-vascular epiphyte plants and lichens from the Atlantic Forest

Epiphytes are hyper-diverse and one of the frequently undervalued life forms in plant surveys and biodiversity inventories. Epiphytes of the Atlantic Forest, one of the most endangered ecosystems in the world, have high endemism and radiated recently in the Pliocene. We aimed to (1) compile an extensive Atlantic Forest data set on vascular, non-vascular plants (including hemiepiphytes), and lichen epiphyte species occurrence and abundance; (2) describe the epiphyte distribution in the Atlantic Forest, in order to indicate future sampling efforts. Our work presents the first epiphyte data set with information on abundance and occurrence of epiphyte phorophyte species. All data compiled here come from three main sources provided by the authors: published sources (comprising peer-reviewed articles, books, and theses), unpublished data, and herbarium data. We compiled a data set composed of 2,095 species, from 89,270 holo/hemiepiphyte records, in the Atlantic Forest of Brazil, Argentina, Paraguay, and Uruguay, recorded from 1824 to early 2018. Most of the records were from qualitative data (occurrence only, 88%), well distributed throughout the Atlantic Forest. For quantitative records, the most common sampling method was individual trees (71%), followed by plot sampling (19%), and transect sampling (10%). Angiosperms (81%) were the most frequently registered group, and Bromeliaceae and Orchidaceae were the families with the greatest number of records (27,272 and 21,945, respectively). Ferns and Lycophytes presented fewer records than Angiosperms, and Polypodiaceae were the most recorded family, and more concentrated in the Southern and Southeastern regions. Data on non-vascular plants and lichens were scarce, with a few disjunct records concentrated in the Northeastern region of the Atlantic Forest. For all non-vascular plant records, Lejeuneaceae, a family of liverworts, was the most recorded family. We hope that our effort to organize scattered epiphyte data help advance the knowledge of epiphyte ecology, as well as our understanding of macroecological and biogeographical patterns in the Atlantic Forest. No copyright restrictions are associated with the data set. Please cite this Ecology Data Paper if the data are used in publication and teaching events. © 2019 The Authors. Ecology © 2019 The Ecological Society of Americ

EVALUATION OF OUTCOMES IN INTERVENTION RANDOMIZED CLINICAL TRIALS - DISTAL RADIUS FRACTURES

ABSTRACT Objectives: Describe the frequency and types of outcomes in randomized clinical trials (RCT) of intervention for distal radius fractures, analyze how confusing outcome presentations can lead to misinterpretations, and suggest strategies to improve the reader's understanding of the decision-making process. Methods: A retrospective study was conducted through a systematized search on the PubMed® database in the last 10 years, in which only intervention RCT was included for distal radius fractures, and outcomes were analyzed. Results: Of the primary outcomes analyzed in the 75 selected articles, 46.6% were classified as clinical outcomes, 20% as surrogate, 30.6% as composite, 1.3% as complex scales, and 1.3% as safety outcomes. 34.7% of the articles did not report adverse events. Conclusion: The presentation of outcomes with little clinical relevance represented more than half of the sample (53.4%) - such studies can harm the reader since they confuse the interpretation of scientific evidence; the Core Outcome Measures in Effectiveness Trials (COMET) initiative could help health professionals in understanding and selecting the most appropriate therapeutic interventions for patients. Level of Evidence III; Retrospective comparative study

The acrylic's design or the addition of internal orthodontic wire changes the resistance of orthodontic plates?

OBJECTIVE: Evaluate resistance of Hawley retainers in three different acrylic configurations in order to evaluate if its format or the addition of internal wire interferes in its resistance. MATERIAL AND METHOD: 45 Hawley retainers were fabricated, divided into three groups (n = 15): Group 1 - acrylic covering the entire hard palate, Group 2 - plate with relief at the deepest region of the palate, leaving it with a "U" conformation and Group 3 - similar to Group 2, with the addition of 0.7mm wire 2cm internally of the acrylic at the region of the palatine ridges. The compressive strength was tested in a universal mechanical testing machine (Stable Microsystems, London, United Kingdom), measuring the applied force until plate rupture occurred. The differences between the formats being compared by the Kruskal-Wallis test. The significance level was set at 5% (α = 0.05). RESULT: Group 1 showed the highest resistance, with a mean of about five times higher than Group 2 and three times higher than Group 3. CONCLUSION: acrylic reduction in dental retainer plates is directly related to the reduction of its compressive strength, the inclusion of orthodontic wire inside the acrylic increases the resistance of the plate, being a good alternative when more comfort is wanted for the patient without loss of the mechanical characteristics of the dental retainers

Estudo de liberação e permeação in vitro do diclofenaco de dietilamônio em microemulsão gel-like

The goal of this study was to produce and characterize a new microemulsion gel-like carrier system (MEG) by using the pseudo-ternary phase-diagram concept. The diclofenac diethylamine (DDA) was incorporated in the MEG and its in vitro release and permeation profiles were performed using Franz-type diffusion cells. The results revealed that the commercial DDA emulgel provided significantly higher Kp of DDA (2.2-fold) as compared to the MEG. Similar data were obtained in the permeation studies in which DDA Kp 4.7-fold higher. Therefore, MEG presents higher potential as a topical delivery system for DDA when compared to the commercial DDA emulgel