250 microg or 500 microg interferon beta-1b versus 20 mg glatiramer acetate in relapsing-remitting multiple sclerosis: a prospective, randomised, multicentre study

BACKGROUND: The aim of the Betaferon Efficacy Yielding Outcomes of a New Dose (BEYOND) trial was to compare the efficacy, safety, and tolerability of 250 microg or 500 microg interferon beta-1b with glatiramer acetate for treating relapsing-remitting multiple sclerosis. METHODS: Between November, 2003, and June, 2005, 2447 patients with relapsing-remitting multiple sclerosis were screened and 2244 patients were enrolled in this prospective, multicentre, randomised trial. Patients were randomly assigned 2:2:1 by block randomisation with regional stratification to receive one of two doses of interferon beta-1b (250 microg or 500 microg) subcutaneously every other day or 20 mg glatiramer acetate subcutaneously every day. The primary outcome was relapse risk, defined as new or recurrent neurological symptoms separated by at least 30 days from the preceding event and that lasted at least 24 h. Secondary outcomes were progression on the expanded disability status scale (EDSS) and change in T1-hypointense lesion volume. Clinical outcomes were assessed quarterly for 2.0-3.5 years; MRI was done at screening and annually thereafter. Analysis was by per protocol. This study is registered, number NCT00099502. FINDINGS: We found no differences in relapse risk, EDSS progression, T1-hypointense lesion volume, or normalised brain volume among treatment groups. Flu-like symptoms were more common in patients treated with interferon beta-1b (p>0.0001), whereas injection-site reactions were more common in patients treated with glatiramer acetate (p=0.0005). Patient attrition rates were 17% (153 of 888) on 250 microg interferon beta-1b, 26% (227 of 887) on 500 microg interferon beta-1b, and 21% (93 of 445) for glatiramer acetate. INTERPRETATION: 500 microg interferon beta-1b was not more effective than the standard 250 microg dose, and both doses had similar clinical effects to glatiramer acetate. Although interferon beta-1b and glatiramer acetate had different adverse event profiles, the overall tolerability to both drugs was similar. FUNDING: Bayer HealthCare Pharmaceuticals

How variation in management perceptions affects organizational performance

Multiple respondents, Variation, Organizational performance, Management perception,

Em busca de um melhor entendimento da contabilidade gerencial através da integração de conceitos da psicologia, cultura organizacional e teoria institucional The search for a better understanding of management accounting by integrating concepts from psychology, organizational culture and institutional theory

Pesquisas empíricas constatam que apesar de fatores indutores e facilitadores do ambiente externo, o que se observa é o baixo grau de implementação de novas técnicas e conceitos de contabilidade gerencial nas empresas. A teoria institucional é uma abordagem sociológica que tem sido aplicada na área contábil para estudar esse fenômeno. Essa teoria foca a contabilidade como uma instituição dentro da empresa, isto é, uma rotina formada por hábitos que dá sentido a determinado grupo de pessoas. O ponto central sobre o qual repousa a teoria institucional é a idéia de hábitos de um grupo de pessoas: a instituição é estruturada a partir de rotinas e as rotinas dependem de hábitos. A hipótese de pesquisa que se coloca é que determinados conceitos da psicologia e da cultura organizacional podem contribuir para uma melhor compreensão da abordagem institucional aplicada à Contabilidade Gerencial. Nesse contexto, o objetivo deste ensaio é aprofundar o nível de entendimento sobre as causas do gap que existe entre a teoria e a prática da Contabilidade Gerencial. O método de pesquisa utilizado envolve a correlação entre a abordagem institucional com a abordagem de cultura organizacional e ainda com o conceito de inconsciente da psicologia, tendo como pano de fundo as características ambientais próprias da Contabilidade Gerencial. A contribuição esperada deste ensaio é adicionar novos elementos à abordagem institucional, bem como integrá-la com as abordagens psicológica e de cultura organizacional, no sentido de gerar um melhor entendimento da Contabilidade Gerencial.<br>In spite of motivating and facilitating factors in the external environment, the implementation of new management accounting techniques and concepts in companies is disappointing. Institutional theory is a sociological approach that can be applied in accounting to study this phenomenon. It focuses on accounting as an institution within the company-that is, as a routine made up of habits that make sense to a certain group of people. The essential tenet of institutional theory is the idea of 'group habits' - whereby the institution is understood to be structured on the basis of routines and habits. The research hypothesis of the present study is that certain concepts from psychology and organizational culture can contribute to the application of the institutional approach to management accounting. In particular, this study examines the causes of the existing gap between management accounting theory and management practice. The study adds new elements to the institutional approach, and integrates it with concepts from psychology and organizational culture, to create a better understanding of management accounting

Managers’ Citizenship Behaviors for the Environment: A Developmental Perspective

International audienc