Desigualdades de oportunidades no acesso ao ensino superior no Brasil

Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Departamento de Economia, Mestrado Profissional em Gestão Econômica de Finanças Públicas, 2015.Esta dissertação tem como objetivo efetuar uma revisão da literatura acerca das contribuições existentes sobre as questões relacionadas às desigualdades de oportunidades em educação. Realizou-se uma investigação que compreende o período de 1986 a 2015 e procurou-se avaliar o comportamento das desigualdades educacionais, as principais variáveis que promovem ou contribuem para a existência (ou não) das disparidades aqui relatadas. Verifica-se que as variáveis relacionadas as circunstâncias existentes na vida de uma pessoa, tais como sexo, escolaridade dos pais ou renda familiar desempenham importante grau de participação nos indicadores de desigualdade educacionais.This dissertation aims at performing a literature review on the contributions with respect to issues related to inequality of educational opportunities. An investigation was conducted by covering a period of time that comprehends the years of 1995 to 2015 and it intended to evaluate the behave of educational inequalities, its main variables responsible for its promotion or that contributes to the existence (or not) of disparities herein reported. It is noticed that variables related to circumstances in one’s life, such as gender, parent’s education or family income play a major role in determining the degree of inequality of educational opportunities indicators

Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?

Purpose Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest. Design/methodology/approach Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed. Findings Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms. Originality/value To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.This study was supported by the Portuguese Foundation for Science and Technology (FCT) and the Portuguese Ministry of Education and Science through national funds, being jointly funded by the Research Center in Political Science, University of Minho (UIDB/ CPO/00758/2020), the Centre for Research in Economics and Management, University of Minho (UIDB/03182/2020), and the Centre for Business and Economics Research, University of Coimbra (UIDB/05037/2020)

Transvesical route for NOTES urological applications: advances & controversies

Natural Orifice Transluminal Endoscopic Surgery (NOTES) has emerged recently in the experimental surgical field, innovating for the passage of luminal barrier, the absence of scars and reduction of post-operative pain. Among the various ports of access (transvaginal, transgastric, transvesical and transcolonic), this paper is an update on advances & controversies of transvesical port for NOTES Urological applications

Modular data acquisition architecture for thin-film sensors surfaces

Thin-film sensors surfaces are becoming popular to collect data in several specific and complex processes, namely plastic injection or metal stamping, allowing the digitization of such processes through the use of Internet of Things technologies. A particular challenge in such thin-film sensors surfaces is the data acquisition and signal conditioning system, which implementation is complex due to the characteristics of these sensors (e.g., low amplitude and noisy signals), but even more complex when implemented in real industrial processes, which are subject to harsh conditions, namely noise, dirt and aggressive elements. This work describes a modular data acquisition and signals conditioning system for thin-film sensors surfaces, meeting the requirements of scalability, robustness and low-cost, meaning that it can be easily expanded according to the number of sensors required for the application scenario.The work reported in this paper was supported by ONSURF- Mobilizar Competências Tecnológicas em Engenharia de Superfícies, Projeto n.o POCI-01-0247-FEDER-024521.info:eu-repo/semantics/publishedVersio

The role of management accounting systems in public hospitals and the construction of budgets

The role of management accounting systems (MAS) in the construction of budgets in the public health sector has been one of the least studied topics in the international literature. Furthermore, several studies have confirmed the loss of relevance of traditional approaches to budgeting due to the need to implement techniques that are more output and performance-oriented. Since public hospitals are organisations that depend significantly on public funds, with substantial impacts on governments’ budgets, the pressure for reducing expenditures is strong, causing increased difficulties in hospital management, which is becoming more and more complex every day. In order to analyse the role of MAS in the preparation of budgets in public hospitals, this chapter presents a literature review on this topic. This review allows to conclude that the implementation of different kinds of budgeting is heavily influenced by governments and professionals. Nevertheless, the research on this topic is still very scarce, evidencing the need to continue studying.(undefined

Waste identification diagrams with OEE data

Existing techniques to represent production units are not very effective in representing several dimensions of production, limiting the extent to which diagnose and problem identification is accrued. Value Stream Mapping is one such technique which, although very popular among lean practitioners, exhibits a number of practical limitations. In this paper the authors present the all new Waste Identification Diagram, encompassing a number of new features and improved graphics capabilities, which makes it a feasible alternative technique to that of VSM, while extending its breath of application by integrating Overall Equipment effectiveness data into the diagrams. An example application of the WID technique to a real production unit will be presented, screening its effectiveness for diagnosing problems, measuring performance and providing key visual information and precious clues for improvement

Câncer do Colo do Útero: Estudo Comparativo dos Métodos de Detecção

Este estudo tem por objetivo contribuir através da experiência de nosso serviço, no estudo dos sempre atuais métodos de detecção do câncer do colo do útero. Faz a comparação entre os diversos métodos, procurando-se avaliar o auxílio que a conização do colo uterino possa ter como medida propedêutica e curativa

Application of image processing techniques to automate the seed vigor assessment process in soybean seedlings

Seed vigor is a quantitative or qualitative value that describes a seedlot quality based on their growth, giving information of importance in commercial and research areas. A study was performed in order to automate the seed vigor analysis on soybean seedlings, based on digital images captured by a scanner, using the HSV color mode, because it works better than RGB model, thresholding and removing seed area from seedling. The method of transition point identification between hypocotyl and primary root of soybean seedlings showed good results. The work continues in order to find a better way to remove the seed area from seedlings.FAPESP - Proc 06/57900-

New endoscopic procedure for bladder wall closure: results from the porcine model

Upper urinary tract urothelial carcinomas are usually managed by radical nephroureterectomy (RNU), often followed by intravesical chemotherapy to minimize recurrence. Open surgery is the gold standard procedure for RNU, but it associates with high morbidity, and it has been increasingly replaced by minimally invasive strategies, such as laparoscopy and endoscopy. Although effective, endoscopic ureteral excision leaves the bladder unsutured, increasing the risk of tumor spillage, and precluding the immediate administration of intravesical chemotherapy. Here we describe a new method to close the bladder wall after ureteral excision, using barbed sutures via the endoscopic access. Our results in 8 female pigs demonstrate that this method is effective to close the bladder wall. The procedure was completed in a median time of 24 min, and no adverse events were registered in the follow-up or at the three-week necropsy. This technique improves a previous approach described by our group because the device is more flexible and allows to tie the knots inside the bladder. Barbed sutures have been used in the clinical practice for other types of surgeries, and therefore this method can further be adapted to human patients with no safety concerns. Its use may allow to administer intravesical chemotherapy, which reduces tumor recurrence and improves patient outcomes.The authors acknowledge Ana Goios for support in manuscript writing and technical editing, and for producing original illustrations for Figure 3. Doctoral grant of CUF Jose de Mello Saude