Kebebasan juru audit sebagai pemoderat dalam hubungan antara kualiti audit dengan pengurusan perolehan

Kajian ini meneliti kesan kebebasan juru audit terhadap hubungan antara kualiti audit dengan pengurusan perolehan. Data diperolehi daripada 131 buah syarikat dari lapan industri yang tersenarai di Bursa Efek Jakarta (BEl) Indonesia untuk tempoh 1998 - 2001. Hasil kajian mendapati hubungan yang signifikan antara kualiti audit dengan tahap pengurusan perolehan. Tahap pengurusan perolehan syarikat yang diaudit oleh firma audit yang berkualiti (Big) lebih rendah berbanding tahap J¥ngurusan perolehan syarikat yang diaudit firma audit yang kurang berkualiti (Non Big). Pembolehubah kebebasan yang diukur menggunakan perkhidmatan bukan audit tidak dapat menyederhanakan hubungan ini manakala pembolehubah pemoderat kebebasan, yang diukur menggunakan tempoh memegang jawatan juru audit, dapat mempengaruhi syarikat untuk mengurus perolehan. 1ni bermakna kesan kualiti audit terhadap amalan pengurusan perolehan dapat disederhanakan oleh lama mana firma audit tersebut menjadi juruaudit syarikat

The Benefits of Cooperation Between University, NGOs and Communities – The case of IPREDE in Ceará

The Instituto da Primeira Infância (IPREDE) is an extension program of the Federal University of Ceará (UFC). Students from the school of Medicine collaborate with the Institute by exercising their knowledge practically. The community, the University and the organization harvest advantages out of this cooperation. In this regard, the research question asks which would be the benefits to each part. To analyse the benefits of this collaboration, this study uses three categories of benefits drawn on from Cruz et al. (2011), which identify advantages (i) for the NGO and for society; (ii) for the researchers involved; (iii) for the university. This research was exploratory, qualitative and used semi-structured interviews. The data analysis utilized Bardin’s (1977) content analysis technique. Findings highlighted how the relationship between NGOs, community and university has been beneficial for all parties, as this interaction tackles an important social demand: the lack of appropriate paediatric healthcare

Geochemistry and mineralogy of auriferous tailings deposits and their potential for reuse in Nova Lima Region, Brazil

Since the mid-nineteenth century, gold ores, mainly hosted in sulfides, have been processed at metallurgical plants located in Nova Lima, Brazil. The generated wastes have been accumulated over the years in tailings dams or in piles. These materials represent wasted from old circuits, as well as from plants still in production. In this study, geochemical, mineralogical, 3D modelling, and metallurgical analyses wastes were carried out to evaluate potential reuse of these wastes. The performed characterization detected residues of very fine grain size containing sulfides and oxides. The wastes show high grades of Au hosted in different minerals. In addition to Au, samples contain S, Fe, Zn, Pb, Sc, Si, and As. The 3D modelling for spatial definition of Au was performed using ordinary kriging with dimensional variograms. The results indicated the occurrence of Au enrichment zones and allowed to reveal the most attractive tailing deposits in terms of Au content. Metallurgical tests showed recovery of 70% of Au and suggested other potential reuse of the wastes, such as aggregates for the civil construction sector and recovery of other metals. The present work highlights the importance of an integrative characterization within the scope of the circular economy and the value of tailings in the production chain of the mineral sector

Start up evaluation and operation of anaerobic filters filled up with bamboo

In this paper, three anaerobic filters with 500 L volume were constructed and filled up with bamboo rings, operating with a nine hour hydraulic retention time. The aim was to determinate the start up period without using adapted sludge and reaching efficiency in a wastewater treatment, by deploying hydraulic detention time lower than the 12 hours suggested by the NBR 7229. In the system evaluation, it was used the dissolved organic carbon, chemical oxygen demand, biochemical oxygen demand, pH, and alkalinity, showing in terms of dissolved organic carbon, the need of 19 weeks to reach dynamic equilibrium in the reactors. After this period, the removal achieved 81.4 ± 6.4%. Results showed that using an alternative package in anaerobic filters made possible to have an efficacy similar to the one reached with traditional materials, even with the hydraulic detention time lower than the one suggested by the Brazilian law.Neste trabalho, foram constituídos três filtros anaeróbios com volume de 500 L preenchidos com anéis de bambu, operando-os com tempo de detenção hidráulica de nove horas. O objetivo foi a determinação do período de partida sem o emprego de inóculo adaptado e a obtenção da eficiência no tratamento de esgoto doméstico, empregando-se um tempo de detenção hidráulica inferior às 12 horas sugeridas pela NBR 7229. Na avaliação do sistema, fez-se uso do carbono orgânico dissolvido, da demanda química de oxigênio, da demanda bioquímica de oxigênio, pH e alcalinidade, evidenciando quanto ao carbono orgânico dissolvido, a necessidade de 19 semanas para que se alcançasse o equilíbrio dinâmico nos reatores. Após esse período, a remoção atingiu 81,4 ± 6,4%. Os resultados demonstraram que o uso de um recheio alternativo nos filtros anaeróbios possibilitou uma eficiência similar a encontrada com materiais tradicionais, mesmo adotando-se um tempo de detenção hidráulica inferior ao indicado pela norma brasileira.1116Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES

Modelo de arquitetura para sistema de divulgação dos pontos turísticos da região Sul do Maranhão / Software architecture model to promote natural tourist places in the Southern Maranhão Region

A região sul do Maranhão possui uma rica biodiversidade e recursos naturais abundantes os quais possuem um elevado potencial bioeconômico. Contudo, a região não possui muitas tecnologias que ajudem na divulgação de tais riquezas naturais e sua utilização sustentável. Visando promover a difusão do conhecimento a respeito desses recursos naturais, o presente trabalho propõe um modelo de arquitetura para a criação de sistemas de software voltados à divulgação de recursos naturais e promoção do ecoturismo na região. O sistema oferece funcionalidades tais como: localização, infraestrutura e acesso aos pontos turísticos e trilhas que dão acesso a diversos ecossistemas; localização dos pontos de produção e venda de especiarias obtidas a partir de recursos naturais da região; mapas dos principais pontos turísticos e dos locais ainda não tão explorados para o ecoturismo, entre outras funcionalidades. Outrossim, este trabalho visa promover o uso sustentável desses recursos e a difusão da cultura sul-maranhense através do desenvolvimento do turismo regional, a preservação dos recursos naturais, a promoção da bioeconomia e do desenvolvimento sustentável

Persistent symptoms and decreased health-related quality of life after symptomatic pediatric COVID-19: A prospective study in a Latin American tertiary hospital

OBJECTIVES: To prospectively evaluate demographic, anthropometric and health-related quality of life (HRQoL) in pediatric patients with laboratory-confirmed coronavirus disease 2019 (COVID-19) METHODS: This was a longitudinal observational study of surviving pediatric post-COVID-19 patients (n=53) and pediatric subjects without laboratory-confirmed COVID-19 included as controls (n=52) was performed. RESULTS: The median duration between COVID-19 diagnosis (n=53) and follow-up was 4.4 months (0.8-10.7). Twenty-three of 53 (43%) patients reported at least one persistent symptom at the longitudinal follow-up visit and 12/53 (23%) had long COVID-19, with at least one symptom lasting for >12 weeks. The most frequently reported symptoms at the longitudinal follow-up visit were headache (19%), severe recurrent headache (9%), tiredness (9%), dyspnea (8%), and concentration difficulty (4%). At the longitudinal follow-up visit, the frequencies of anemia (11% versus 0%, p=0.030), lymphopenia (42% versus 18%, p=0.020), C-reactive protein level of >30 mg/L (35% versus 0%, p=0.0001), and D-dimer level of >1000 ng/mL (43% versus 6%, p=0.0004) significantly reduced compared with baseline values. Chest X-ray abnormalities (11% versus 2%, p=0.178) and cardiac alterations on echocardiogram (33% versus 22%, p=0.462) were similar at both visits. Comparison of characteristic data between patients with COVID-19 at the longitudinal follow-up visit and controls showed similar age (p=0.962), proportion of male sex (p=0.907), ethnicity (p=0.566), family minimum monthly wage (p=0.664), body mass index (p=0.601), and pediatric pre-existing chronic conditions (p=1.000). The Pediatric Quality of Live Inventory 4.0 scores, median physical score (69 [0-100] versus 81 [34-100], p=0.012), and school score (60 [15-100] versus 70 [15-95], p=0.028) were significantly lower in pediatric patients with COVID-19 at the longitudinal follow-up visit than in controls. CONCLUSIONS: Pediatric patients with COVID-19 showed a longitudinal impact on HRQoL parameters, particularly in physical/school domains, reinforcing the need for a prospective multidisciplinary approach for these patients. These data highlight the importance of closer monitoring of children and adolescents by the clinical team after COVID-19