ALGEBRAIC GENERALIZATION OF THE CASH FLOW STATEMENT: REFLECTIONS BY MEANS OF AN ALGEBRAIC ALGORITHM

Starting on January 1, 2008 it became mandatory for all Brazilian public companies and private companies with net worth greater than two million reais (about one million dollars as of this writing) to publish a cash flow statement (CFS) as part of their financial statements, making this statement another important source of information for investors. This article proposes an algebraic generalization for the CFS. Working papers can help fill in a gap in teaching about cash flow statements and produce an indirect method and a direct method, side by side with their equivalence highlighted, in a single matrix by means of algebraic algorithms. This study is normative in nature and stresses the transversal relationship between accounting and mathematics, showing that accounting reports and their structures can be seen as matrices and be subjected to algebraic deductions about the events recorded by double entries. As a result, we demonstrate a mathematical algorithm with matrices and submatrices and a script in the format of working papers, compatible with the normative orientations of the Federal Accounting Council (CFS) and Brazilian legislation, permitting formulation of clear, reliable and effective cash flow statements

GENERALIZAÇÃO ALGÉBRICA DA DFC: REFLEXÕES POR MEIO DE UM ALGORITMO ALGÉBRICO

Starting on January 1, 2008 it became mandatory for all Brazilian public companies and private companies with net worth greater than two million reais (about one million dollars as of this writing) to publish a cash flow statement (CFS) as part of their financial statements, making this statement another important source of information for investors. This article proposes an algebraic generalization for the CFS. Working papers can help fill in a gap in teaching about cash flow statements and produce an indirect method and a direct method, side by side with their equivalence highlighted, in a single matrix by means of algebraic algorithms. This study is normative in nature and stresses the transversal relationship between accounting and mathematics, showing that accounting reports and their structures can be seen as matrices and be subjected to algebraic deductions about the events recorded by double entries. As a result, we demonstrate a mathematical algorithm with matrices and submatrices and a script in the format of working papers, compatible with the normative orientations of the Federal Accounting Council (CFS) and Brazilian legislation, permitting formulation of clear, reliable and effective cash flow statements.La Demostración de Flujos de Caja (DFC) pasó a ser un informe obligatorio por la contabilidad a partir del 1 de enero de 2008 para todas las empresas de capital abierto o con patrimonio líquido superior a dos millones de rea¬les y, de esa forma, se torna otro importante informe para la toma de decisiones gerenciales. Este trabajo tiene por objetivo proponer una generalización algébrica para la DFC. Papeles de trabajo pueden contribuir para cerrar una laguna didáctica en la enseñanza de la DFC y producir el método indirecto y el método directo, lado a lado con su equivalencia destacada, en una misma matriz por medio de algoritmos algebraicos. La pesquisa es de naturale¬za normativa y enfatiza el carácter transversal entre la Contabilidad y la Matemática, mostrando que los informes contables y sus estructuras pueden ser vistos como matrices y sujetos a deducciones algebraicas sobre los eventos registrados por medio de las partidas dobles. Como resultado, se pudo demostrar un algoritmo matemático con matrices y sub-matrices y un guión en el formato de papeles de trabajo, compatibles con las orientaciones norma¬tivas para la DFC en la legislación brasileña, que permite una DFC clara, segura y efectiva.A Demonstração de Fluxos de Caixa (DFC) passou a ser um relatório obrigatório pela contabilidade a partir de 1º de janeiro de 2008 para todas as empresas de capital aberto ou com patrimônio líquido superior a dois milhões de reais e, dessa forma, torna-se mais um importante relatório para a tomada de decisões gerenciais. Este trabalho tem por objetivo propor uma generalização algébrica para a DFC. Papéis de trabalho podem contribuir para fe-char uma lacuna didática no ensino da DFC e produzir o método indireto e o método direto, lado a lado com sua equivalência destacada, em uma mesma matriz por meio de algoritmos algébricos. A pesquisa é de natureza nor¬mativa e enfatiza a transversalidade entre a Contabilidade e a Matemática, mostrando que os relatórios contábeis e suas estruturas podem ser vistos como matrizes e sujeitas a deduções algébricas sobre os eventos registrados por meio das partidas dobradas. Como resultado, pôde-se demonstrar um algoritmo matemático com matrizes e sub¬matrizes e um roteiro no formato de papéis de trabalho, compatíveis com as orientações normativas para a DFC na legislação brasileira, que permite uma DFC clara, segura e efetiva

3 years of liraglutide versus placebo for type 2 diabetes risk reduction and weight management in individuals with prediabetes: a randomised, double-blind trial

Background: Liraglutide 3·0 mg was shown to reduce bodyweight and improve glucose metabolism after the 56-week period of this trial, one of four trials in the SCALE programme. In the 3-year assessment of the SCALE Obesity and Prediabetes trial we aimed to evaluate the proportion of individuals with prediabetes who were diagnosed with type 2 diabetes. Methods: In this randomised, double-blind, placebo-controlled trial, adults with prediabetes and a body-mass index of at least 30 kg/m2, or at least 27 kg/m2 with comorbidities, were randomised 2:1, using a telephone or web-based system, to once-daily subcutaneous liraglutide 3·0 mg or matched placebo, as an adjunct to a reduced-calorie diet and increased physical activity. Time to diabetes onset by 160 weeks was the primary outcome, evaluated in all randomised treated individuals with at least one post-baseline assessment. The trial was conducted at 191 clinical research sites in 27 countries and is registered with ClinicalTrials.gov, number NCT01272219. Findings: The study ran between June 1, 2011, and March 2, 2015. We randomly assigned 2254 patients to receive liraglutide (n=1505) or placebo (n=749). 1128 (50%) participants completed the study up to week 160, after withdrawal of 714 (47%) participants in the liraglutide group and 412 (55%) participants in the placebo group. By week 160, 26 (2%) of 1472 individuals in the liraglutide group versus 46 (6%) of 738 in the placebo group were diagnosed with diabetes while on treatment. The mean time from randomisation to diagnosis was 99 (SD 47) weeks for the 26 individuals in the liraglutide group versus 87 (47) weeks for the 46 individuals in the placebo group. Taking the different diagnosis frequencies between the treatment groups into account, the time to onset of diabetes over 160 weeks among all randomised individuals was 2·7 times longer with liraglutide than with placebo (95% CI 1·9 to 3·9, p<0·0001), corresponding with a hazard ratio of 0·21 (95% CI 0·13–0·34). Liraglutide induced greater weight loss than placebo at week 160 (–6·1 [SD 7·3] vs −1·9% [6·3]; estimated treatment difference −4·3%, 95% CI −4·9 to −3·7, p<0·0001). Serious adverse events were reported by 227 (15%) of 1501 randomised treated individuals in the liraglutide group versus 96 (13%) of 747 individuals in the placebo group. Interpretation: In this trial, we provide results for 3 years of treatment, with the limitation that withdrawn individuals were not followed up after discontinuation. Liraglutide 3·0 mg might provide health benefits in terms of reduced risk of diabetes in individuals with obesity and prediabetes. Funding: Novo Nordisk, Denmark

Canagliflozin and renal outcomes in type 2 diabetes and nephropathy

BACKGROUND Type 2 diabetes mellitus is the leading cause of kidney failure worldwide, but few effective long-term treatments are available. In cardiovascular trials of inhibitors of sodium–glucose cotransporter 2 (SGLT2), exploratory results have suggested that such drugs may improve renal outcomes in patients with type 2 diabetes. METHODS In this double-blind, randomized trial, we assigned patients with type 2 diabetes and albuminuric chronic kidney disease to receive canagliflozin, an oral SGLT2 inhibitor, at a dose of 100 mg daily or placebo. All the patients had an estimated glomerular filtration rate (GFR) of 30 to <90 ml per minute per 1.73 m2 of body-surface area and albuminuria (ratio of albumin [mg] to creatinine [g], >300 to 5000) and were treated with renin–angiotensin system blockade. The primary outcome was a composite of end-stage kidney disease (dialysis, transplantation, or a sustained estimated GFR of <15 ml per minute per 1.73 m2), a doubling of the serum creatinine level, or death from renal or cardiovascular causes. Prespecified secondary outcomes were tested hierarchically. RESULTS The trial was stopped early after a planned interim analysis on the recommendation of the data and safety monitoring committee. At that time, 4401 patients had undergone randomization, with a median follow-up of 2.62 years. The relative risk of the primary outcome was 30% lower in the canagliflozin group than in the placebo group, with event rates of 43.2 and 61.2 per 1000 patient-years, respectively (hazard ratio, 0.70; 95% confidence interval [CI], 0.59 to 0.82; P=0.00001). The relative risk of the renal-specific composite of end-stage kidney disease, a doubling of the creatinine level, or death from renal causes was lower by 34% (hazard ratio, 0.66; 95% CI, 0.53 to 0.81; P<0.001), and the relative risk of end-stage kidney disease was lower by 32% (hazard ratio, 0.68; 95% CI, 0.54 to 0.86; P=0.002). The canagliflozin group also had a lower risk of cardiovascular death, myocardial infarction, or stroke (hazard ratio, 0.80; 95% CI, 0.67 to 0.95; P=0.01) and hospitalization for heart failure (hazard ratio, 0.61; 95% CI, 0.47 to 0.80; P<0.001). There were no significant differences in rates of amputation or fracture. CONCLUSIONS In patients with type 2 diabetes and kidney disease, the risk of kidney failure and cardiovascular events was lower in the canagliflozin group than in the placebo group at a median follow-up of 2.62 years

GENERALIZACIÓN ALGEBRAICA DE LA DFC: REFLEXIONES POR MEDIO DE UN ALGORITMO ALGEBRAICO

La Demostración de Flujos de Caja (DFC) pasó a ser un informe obligatorio por la contabilidad a partir del 1 de enero de 2008 para todas las empresas de capital abierto o con patrimonio líquido superior a dos millones de rea¬les y, de esa forma, se torna otro importante informe para la toma de decisiones gerenciales. Este trabajo tiene por objetivo proponer una generalización algébrica para la DFC. Papeles de trabajo pueden contribuir para cerrar una laguna didáctica en la enseñanza de la DFC y producir el método indirecto y el método directo, lado a lado con su equivalencia destacada, en una misma matriz por medio de algoritmos algebraicos. La pesquisa es de naturale¬za normativa y enfatiza el carácter transversal entre la Contabilidad y la Matemática, mostrando que los informes contables y sus estructuras pueden ser vistos como matrices y sujetos a deducciones algebraicas sobre los eventos registrados por medio de las partidas dobles. Como resultado, se pudo demostrar un algoritmo matemático con matrices y sub-matrices y un guión en el formato de papeles de trabajo, compatibles con las orientaciones norma¬tivas para la DFC en la legislación brasileña, que permite una DFC clara, segura y efectiva

Chronic renal failure and growth hormone: effects on GH-IGF axis and leptin

AIM: To analyze the changes in IGF-1, IGFBP-3, leptin and insulin after replacement doses of recombinant human growth hormone (rhGH) in short prepubertal children with chronic renal failure (CRF). PATIENTS AND METHODS: Eleven children (3F:8M), with mean age of 9.6 years, were treated with rhGH (0.23 mg/Kg weekly for 12 months). Serum leptin, insulin, glucose, IGF-1 and IGFBP-3 were measured before, 6 and 12 months after beginning rhGH treatment. RESULTS: The serum levels of leptin, insulin and glucose did not vary during the treatment; normal leptin and glucose levels and high insulin were observed. There was a significant increment of IGF-1 and IGFBP-3 during the use of rhGH. CONCLUSIONS: The replacement doses of rhGH during 12 months in a selected group of CRF children determined an increment in IGF-1 and IGFBP-3, associated to normal serum leptin and insulin resistance.OBJETIVO: Avaliar as alterações de IGF-1, IGFBP-3, leptina e insulina após o uso de doses de reposição de hormônio de crescimento recombinante humano (rhGH) em crianças baixas pré-púberes com insuficiência renal crônica (IRC). CASUÍSTICA E MÉTODOS: Em 11 crianças (3F:8M), com idade média de 9,6 anos, em uso de rhGH (0,23mg/Kg/semana) por 12 meses, foram dosados (antes, 6 e 12 meses após o início do tratamento com rhGH) leptina, insulina, glicemia, IGF-1 e IGFBP-3. RESULTADOS: As concentrações séricas de leptina, insulina e glicemia não variaram significativamente no decorrer do uso do rhGH, sendo observado o padrão de leptina e glicemia normais, com hiperinsulinemia. Houve aumento significativo da IGF-1 e IGFBP-3 durante o uso do rhGH. CONCLUSÕES: O uso de doses de reposição de rhGH durante 12 meses em um grupo selecionado de crianças com IRC propiciou aumento significativo da concentração sérica de IGF-1 e IGFBP-3, com leptinemia normal e resistência insulínica.96497