Pequenas e médias empresas e disclosure obrigatório : efeitos da adoção do IFRS, auditoria e endividamento

Este estudo tem como objetivo verificar os efeitos da adoção do IFRS, da auditoria externa e do endividamento no nível do disclosure contábil das pequenas e médias empresas. Para tanto foram analisadas PMEs que publicaram suas demonstrações contábeis em Diário Oficial do Distrito Federal, Espírito Santo, Minas Gerais, Mato Grosso e São Paulo no período de 2012 a 2015. Para avaliar o nível do disclosure contábil obrigatório foram analisadas a quantidade de notas explicativas divulgadas pelas PMEs, a quantidade de demonstrações contábeis publicadas e a quantidade de contas em seus balanços patrimoniais. Por esse motivo este trabalho utilizou o método de Regressão Linear para Dados de Contagem. Os resultados encontrados indicam que PMEs que informaram em notas explicativas seguir como o padrão contábil o CPC (Completo ou para PMEs), que contrataram serviços de auditoria externa, especialmente de firmas Big Four e que apresentaram endividamento elevado, possuem uma tendência a publicar um maior número de notas explicativas. Além disso, PMEs que declararam seguir o CPC para PMEs e foram auditadas por Big Four indicaram tendência a reduzir o número de contas em seus balanços patrimoniais, o que não significa que o nível de disclosure contábil nessas empresas esteja comprometido, uma vez que essas PMEs também tendem a divulgar mais notas explicativas, sendo, portanto, mais transparentes dessa forma, reduzindo o número de contas patrimoniais e ampliando as informações nelas contidas.This study aims to verify the effects of the IFRS adoption, external auditing and leverage on the accounting disclosure level of small and medium-sized enterprises. In order to evaluate the level of the mandatory accounting disclosure, this study analyzes the quantity of information disclosed by SMEs on their financial statements reported in “Diário Oficial” of five Brazilian states: Distrito Federal, Espírito Santo, Minas Gerais, Mato Grosso and São Paulo. To evaluate the level of mandatory accounting disclosure, this study considers the number of notes, the number of published financial statements and the number of accounts in their balance sheets. For this reason, this research uses the Regression method with Count Data. The results indicate that SMEs that reported in their notes that they apply as accounting standard the IFRS (Full or for SMEs), that contracted external audit services, especially of Big Four firms and that had high leverage, have a tendency to disclose a larger number of notes. In addition, SMEs that have stated that they are applying the IFRS for SMEs and were audited by Big Four have indicated a tendency to reduce the number of accounts in their balance sheets, which does not mean that the level of accounting disclosure in these companies is compromised, they also tend to disclose more notes and are therefore more transparent in this way, reducing the number of equity accounts and expanding the information contained therein.CAPE

The diversity of Porcine Reproductive and Respiratory Syndrome Virus Type 1 and 2 in Denmark

Session - Viral Heterogeneity and EvolutionBoth Type 1 and Type 2 PRRS viruses are circulating among Danish pigs. The first appearance of Type 1 PRRSV in Denmark was in 1992 whereas the Type 2 PRRSV was introduced in 1996 after the use of a live attenuated vaccine that reverted to virulence. Since then, vaccination to control the disease for both PRRSV genotypes has been widely used in Denmark and it is therefore highly relevant to monitor the diversity of currently circulating PRRSV strains. Only subtype 1 of the Type 1 PRRSV strains and vaccine-like Type 2 PRRSV strains were previously detected in Denmark, however, only few Danish PRRSV strains were sequenced. Denmark exports more than 50.000 living pigs each month. A portion of these pigs inevitably harbor PRRSV. Thus, the diversity of PRRSV in Denmark is of interest to other countries besides Denmark. The main objective of the present study was to close the gap in knowledge on the genetic diversity of currently circulating PRRSV stains in Danish pigs by sequencing ORF5 and ORF7 of approximately 41 Type 1 and 50 Type 2 strains isolated between 2003 and 2013. Furthermore, full genome analysis was performed on nine Type 1 and nine Type 2 selected strains. The preliminary assessment of the results showed that the Type 1 strains all belonged to subtype 1. Based on the ORF5 sequences, the Danish Type 1 viruses clustered into two groups. These two groups shared 84 % to 92 % and 94 % to 99 % nucleotide identity to the Lelystad virus, respectively. The sequenced Type 2 viruses showed a significant higher level of identity in that the ORF5 sequences were 94 - >99 % identical at the nucleotide level. Most of the Type 2 viruses, shared high level of identity to the VR2332 vaccine strain (Ingelvac MLV), but a few more diverse isolates were also identified, including strains with interesting deletions in NSP2 and other genes. The full genome sequences of Danish strains showed an overall nucleotide identity of 88-98 % (Type 1) and 94 % to >99 % (Type 2). The impact of these results will be discussed.postprin

Evolutionary and Transmission Dynamics of Reassortant H5N1 Influenza Virus in Indonesia

H5N1 highly pathogenic avian influenza (HPAI) viruses have seriously affected the Asian poultry industry since their recurrence in 2003. The viruses pose a threat of emergence of a global pandemic influenza through point mutation or reassortment leading to a strain that can effectively transmit among humans. In this study, we present phylogenetic evidences for the interlineage reassortment among H5N1 HPAI viruses isolated from humans, cats, and birds in Indonesia, and identify the potential genetic parents of the reassorted genome segments. Parsimony analyses of viral phylogeography suggest that the reassortant viruses may have originated from greater Jakarta and surroundings, and subsequently spread to other regions in the West Java province. In addition, Bayesian methods were used to elucidate the genetic diversity dynamics of the reassortant strain and one of its genetic parents, which revealed a more rapid initial growth of genetic diversity in the reassortant viruses relative to their genetic parent. These results demonstrate that interlineage exchange of genetic information may play a pivotal role in determining viral genetic diversity in a focal population. Moreover, our study also revealed significantly stronger diversifying selection on the M1 and PB2 genes in the lineages preceding and subsequent to the emergence of the reassortant viruses, respectively. We discuss how the corresponding mutations might drive the adaptation and onward transmission of the newly formed reassortant viruses

AI is a viable alternative to high throughput screening: a 318-target study

: High throughput screening (HTS) is routinely used to identify bioactive small molecules. This requires physical compounds, which limits coverage of accessible chemical space. Computational approaches combined with vast on-demand chemical libraries can access far greater chemical space, provided that the predictive accuracy is sufficient to identify useful molecules. Through the largest and most diverse virtual HTS campaign reported to date, comprising 318 individual projects, we demonstrate that our AtomNet® convolutional neural network successfully finds novel hits across every major therapeutic area and protein class. We address historical limitations of computational screening by demonstrating success for target proteins without known binders, high-quality X-ray crystal structures, or manual cherry-picking of compounds. We show that the molecules selected by the AtomNet® model are novel drug-like scaffolds rather than minor modifications to known bioactive compounds. Our empirical results suggest that computational methods can substantially replace HTS as the first step of small-molecule drug discovery

Deep sequencing of HK PRRSV strains.

<p>Shown from the periphery to the centre of the figure for each strain is strain ID, genome ideogram (blue for type 1; red for type 2), sequencing depth across the genome, minor variants detected across the genome with at least 1% frequency (<10% in green, > = 10% in yellow, > = 30% in red), amino acid comparisons (green for type 1; blue for type 2) with reference strains (LV for type 1; ATCC VR2332 for type 2) for individual ORFs across the genome (non-conformity represented by white streaks), and pairwise aligned amino acid differences between sequenced strains for individual ORFs (non-structural ones in light shade; structural ones in dark shade) across the genome (blue for type 1; red for type 2).</p

Summary of sample information, assembly-related statistics, and genomic features of sequenced PRRSV strains.

#<p>: cell culture supernatant (CCS); swine lung tissue (SLT).</p>∧<p>: coverage estimated using prototype isolates for type 1 (LV) and type 2 (ATCC VR2332) PRRSV as references.</p><p>*: positions of amino acid deletions given are based on the Nsp2 protein from prototype isolates of type 1 (LV) and type 2 (ATCC VR2332) PRRSV.</p>+<p>: number obtained after quality filtering procedures detailed in the methods section.</p>//<p>: depth calculation takes into account duplicate reads as well.</p

Predicted effect of minor nonsynonymous variants on the protein structure of different PRRSV ORFs.

<p>Predicted effects were classified as being either neutral (<b>○</b>) or non-neutral (•) only when such effects were independently confirmed by PROVEAN and SNAP tools. Variants which had differing predicted effects by the two software tools were excluded. For PROVEAN, “neutral” designation was assigned when a score higher than −2.5 was obtained and “non-neutral” when lower. Confidence of predictions made by SNAP is indicated by the expected accuracy score generated by the tool. Results are summarized based on individual ORFs (first eight panels) and viral strains (color legend, panel 8). The distribution of consensus predictions (out of total predictions) by the two programs across ORFs of different strains is summarized in the last panel as boxplots (bottom right).</p

Summary on the nature, incidence, and impact on codons of minor variants across consensus genomes of HK PRRSV strains.

<p>*: percentage of codons (out of the total number of codons) in the coding region with at least one minor variant.</p>+<p>: percentage of minor variants (out of the total number of variants) capable of causing an amino acid change in their respective consensus codons.</p>∧<p>: percentage of codons with variants (out of the total number of codons with variants) capable of causing an amino acid change in their respective consensus codons.</p><p><i>Sn</i>: Shannon entropy.</p

Summary features of deletions detected in minor variants of a subset of HK PRRSV strains.

<p>*: Deletion falls in the overlapping region of adjacent ORFs affecting both.</p