Importância do auditor para a continuidade das empresas - setor do calçado

Esta versão contém as críticas e sugestões dos elementos do júriO pressuposto de continuidade tem ganho cada vez mais importância nos dias de hoje, devido aos escândalos, tanto internacionais como nacionais, que ocorreram nos últimos anos, como por exemplo, nas entidades Xerox, Enron, Worldcom e BES. Os escândalos levaram a pôr em causa o trabalho do Revisor Oficial de Contas (ROC) bem como a sua independência. A crise financeira que afetou Portugal, levou a que diversas empresas, nomeadamente, as que pertenciam ao setor do calçado, encerrassem a sua atividade. Desde então, o nosso país tem vindo a apresentar taxas de crescimento positivas relativamente ao mesmo setor. A presente dissertação tem como objetivo verificar qual a importância que o auditor tem quando emite uma opinião sobre a continuidade, na ótica dos administradores/gerentes e dos auditores, em específico, nas empresas que pertencem ao setor do calçado situadas no distrito de Aveiro. Assim, após a realização de uma pesquisa bibliográfica relacionada com os temas Auditoria, Continuidade e o Setor de Calçado em Portugal, foram realizados dois questionários, um destinado às empresas do Setor do Calçado (com ou sem ROC), situadas no distrito de Aveiro e, outro, destinado aos Auditores Externos (ROC e não ROC). Os questionários ocorreram entre os dias 06 de junho de 2020 e 15 de agosto de 2020. Após a obtenção das respostas aos questionários e análise dos dados, foi possível concluir que o trabalho do auditor tem uma grande importância nas entidades do setor do calçado, uma vez que a sua opinião tem influência perante os utilizadores das demonstrações financeiras. A grande maioria das empresas de calçado afirma que o trabalho do auditor pode ser uma mais-valia para as empresas. E, ambos os inquiridos acreditam que o órgão de gestão tem medo de informar quando existe incerteza material quanto à continuidade das empresas.Nowadays, the going concern assumption has become more and more relevant because of the international and national scandals that occurred in the last years, for example, Xerox, Eron, Worldcom and BES’s entities. These scandals have called into question the work of the Statutory Auditors (SA) as well as its independence. The financial crisis that affected Portugal led to several companies, namely those belonging to the Footwear Sector, to close their activity. Since this, our country has been showing positive growth rates in what concerns the Footwear Sector. This dissertation aims to verify how important the auditor is, in the perspective of administrators/ managers and the auditors, when giving an opinion about the going concern, in specific, the companies belonging to the Footwear Sector located in the Aveiro district. So, after executing a bibliographic research related to the topics of Audit, Going Concern and Footwear in Portugal, two questionnaires were made, one for the Footwear Sector Companies (with and without SA) located in the Aveiro district and another for External Auditors (SA and non-SA). The questionnaires were made available between 6th June 2020 and 15th August 2020. After obtaining the answers to the questionnaires and analysing the data, it was possible to conclude that the work of auditors plays an important role in the Footwear Sector entities, once their opinion has an influence on financial statements users. Most Footwear Sector entities consider that the auditor’s work can be an asset to companies and both respondents believe that managements are afraid of informing when there is material uncertainty about the going concern of companies

Analysis of Intraocular Lens Biofilms and Fluids After Long-Term Uncomplicated Cataract Surgery

PURPOSE: Postoperative endophthalmitis is a potentially sight-threatening complication of cataract surgery. However, the pathophysiological mechanisms are not completely understood. We sought to study and evaluate the intraocular environment (aqueous and vitreous humors), the capsular tissue, and the intraocular lens (IOL) surfaces of normal eyes after long-term uncomplicated cataract surgery. DESIGN: Experimental laboratory investigation. METHODS: We studied 69 eyes donated for transplantation that had previously undergone cataract surgery with posterior chamber IOL implantation and that had no recorded clinical history of postoperative inflammation. We assessed the intraocular environment (DNA traces and biofilm formation) by microbiological evaluation of intraocular fluids using conventional microbiology and molecular techniques, including assessment for the presence of microbes (biofilm formation) on the IOL surface by scanning electron microscopy and ultrastructural capsular remnants by transmission electron microscopy. RESULTS: Isolated or aggregated cocci were probable in 18.8% of IOL optic surfaces (n = 13) studied by scanning electron microscopy, suggesting the presence of bacterial biofilm. In 3 intraocular fluid samples for IOLs with biofilm, we identified 16S rDNA by polymerase chain reaction and sequencing. No microbial contamination was found in intraocular fluids by conventional microbiological methods. CONCLUSIONS: Our data suggest the possibility of bacterial biofilm formation on the optic surface of IOLs in normal eyes after long-term uncomplicated cataract surgery even in the absence of clinical or subclinical symptoms. (C) 2016 Elsevier Inc. All rights reserved.FONDOS DE INVESTIGACIONES SANITARIAS, Instituto de Salud Carlos III (Madrid, Spain)Univ Barcelona, Sch Med, Dept Surg, Barcelona, SpainUniv Barcelona, Hosp Clin Barcelona IDIBAPS, Barcelona, SpainUniv Barcelona, CellTec UB, Barcelona, SpainUniv Fed Sao Paulo, Special Lab Clin Microbiol LEMC, Sao Paulo, BrazilUniv Fed Sao Paulo, Lab Ocular Microbiol, Sao Paulo, BrazilUniv Fed Sao Paulo, Special Lab Clin Microbiol LEMC, Sao Paulo, BrazilUniv Fed Sao Paulo, Lab Ocular Microbiol, Sao Paulo, BrazilISCIII: PI09/0992Web of Scienc

Psychological Distress and Social Determinants: Analysing their interaction on determining lower quality of life in primary care patients in Brazil

Rio de Janeiro State Univ UERJ, Rio de Janeiro, BrazilOswaldo Cruz Fdn ENSP FIOCRUZ, Sergio Arouca Natl Sch Publ Hlth, Rio de Janeiro, BrazilUniversidade Federal de São Paulo, São Paulo, BrazilUniversidade Federal de São Paulo, Publ Ctr Mental Hlth, Hlth Serv & Populat Res Dept, Inst Psychiat,Kings Coll, London, EnglandUniv Estado Rio de Janeiro, Inst Social Med, Rio de Janeiro, RJ, BrazilUniversidade Federal de São Paulo, Publ Ctr Mental Hlth, Hlth Serv & Populat Res Dept, Inst Psychiat,Kings Coll, London, EnglandWeb of Scienc

Profile of the elderly in an metropolitan area of Southeastern Brazil: results of a household survey

A multicentre study concerned with the health needs of the elderly population living in urban areas and coordinated by the Panamerican Health Organization was undertaken in 6 Latin-American countries. In Brazil, 1,602 elderly residents (of 60 years of age and over) in the District of S. Paulo, constituting a multistage random sample stratified by socioeconomic status, participated in a household survey using a multidemensional functional assessment questionnaire. The results showed a highly deprived population (70% had a per capita income of less than US$ 100 per month), living mostly in multigenerational households (59% were living with children and/or grandchildren), with a high prevalence of chronic physical illnesses (only 14% referred no illness) and psychiatric disorders (27% were considered psychiatric cases), a high proportion of them showing a loss of autonomy (47% needed help in performing at least one of the activities of daily living). The results are put into perspective concerning future needs in terms of specialized health services and social support for the growing population of elderly people in Brazil.Trata-se de estudo multicêntrico visando levantar as necessidades de saúde da população de idosos residentes em zona urbana, conduzido em 6 países na América Latina e coordenado pela Organização Panamericana da Saúde. No Brasil, 1.602 idosos (60 anos e +) residentes no Distrito de São Paulo, participaram de inquérito domiciliar com questionário de avaliação funcional multidimensional - amostra populacional aleatória, em múltiplos estágios, estratificada por nível socioeconômico. Os resultados mostraram uma população bastante carente (70% tinha uma renda per capita de menos de 100 dólares por mês), vivendo predominantemente em domicílios multigeracionais (59% viviam com os filhos e/ou com netos), com alta prevalência de doenças crônicas (somente 14% referiu não ter nenhuma doença) e distúrbios psiquiátricos (27% foram considerados casos psiquiátricos), e com uma elevada proporção de pessoas com perda de autonomia (47% precisavam de ajuda para realizar pelo menos uma das atividades da vida diária). Os resultados são analisados tendo em vista as demandas futuras por serviços de saúde especializados e suporte social por parte da crescente população de idosos no Brasil

Pathophysiology in the comorbidity of Bipolar Disorder and Alzheimer's Disease: pharmacological and stem cell approaches

Neuropsychiatric disorders involve various pathological mechanisms, resulting in neurodegeneration and brain atrophy. Neurodevelopmental processes have shown to be critical for the progression of those disorders, which are based on genetic and epigenetic mechanisms as well as on extrinsic factors. We review here common mechanisms underlying the comorbidity of Bipolar Disorders and Alzheimer's Disease, such as aberrant neurogenesis and neurotoxicity, reporting current therapeutic approaches. The understanding of these mechanisms precedes stem cell-based strategies as a new therapeutic possibility for treatment and prevention of Bipolar and Alzheimer's Disease progression. Taking into account the difficulty of studying the molecular basis of disease progression directly in patients, we also discuss the importance of stem cells for effective drug screening, modeling and treating psychiatric diseases, once in vitro differentiation of patient-induced pluripotent stem cells provides relevant information about embryonic origins, intracellular pathways and molecular mechanisms.Sao Paulo Research State Foundation FAPESPNational Council for Scientific and Technological Development CNPq, BrazilCNPqFAPESPUniv Sao Paulo, Inst Quim, Dept Bioquim, Av Prof Lineu Prestes 748, BR-05508000 Sao Paulo, SP, BrazilUniv Fed Sao Paulo, Escola Paulista Med, Dept Neurol & Neurociencias, Rua Pedro de Toledo 669, BR-04039032 Sao Paulo, SP, BrazilUniv Fed Sao Paulo, Escola Paulista Med, Dept Neurol & Neurociencias, Rua Pedro de Toledo 669, BR-04039032 Sao Paulo, SP, BrazilFAPESP: 2012/50880-4CNPq: 306429/2013-6CNPq: 141979/2014-3, 870458/1997-3FAPESP: 2015/19478-3, 2015/14343-2Web of Scienc

Green Tea Extract Supplementation Induces the Lipolytic Pathway, Attenuates Obesity, and Reduces Low-Grade Inflammation in Mice Fed a High-Fat Diet

The aim of this study was to evaluate the effects of green tea Camellia sinensis extract on proinflammatory molecules and lipolytic protein levels in adipose tissue of diet-induced obese mice. Animals were randomized into four groups: CW (chow diet and water); CG (chow diet and water + green tea extract); HW (high-fat diet and water); HG (high-fat diet and water + green tea extract). the mice were fed ad libitum with chow or high-fat diet and concomitantly supplemented (oral gavage) with 400 mg/kg bodyweight/day of green tea extract (CG and HG, resp.). the treatments were performed for eight weeks. UPLC showed that in 10 mg/mL green tea extract, there were 15 mu g/mg epigallocatechin, 95 mu g/mg epigallocatechin gallate, 20.8 mu g/mg epicatechin gallate, and 4.9 mu g/mg gallocatechin gallate. Green tea administered concomitantly with a high-fat diet increased HSL, ABHD5, and perilipin in mesenteric adipose tissue, and this was associated with reduced body weight and adipose tissue gain. Further, we observed that green tea supplementation reduced inflammatory cytokine TNF alpha levels, as well as TLR4, MYD88, and TRAF6 proinflammatory signalling. Our results show that green tea increases the lipolytic pathway and reduces adipose tissue, and this may explain the attenuation of low-grade inflammation in obese mice