Strategic management accounting: definitions and dimensions

The purposes of this paper are twofold: firstly it aims to discuss prior definitions of strategic management accounting (SMA) in order to understand the main purposes and the scope of SMA; secondly the management accountant’s participation in the strategic decision-making and SMA practices are discussed. The SMA literature review shows us that there is no consensus in the SMA definition. However, there is some common elements in the SMA definitions, such as: i) a development of management accounting with a strategic orientation; ii) an external orientation (outward-looking orientation); and, iii) an orientation for future (forward-looking orientation). In addition, SMA adopts both financial and non-financial measurement typologies and an orientation to internal resources and organizational capabilities (intellectual capital). There is also some consensus on the main purpose. SMA must cooperate and provide strategic information for the strategic management, marketing, and other managerial functions. The purpose is to create and achieve competitive advantages and enhance organizational performance. To accomplish this goal SMA considers two dimensions related with the management accountant’s participation in the strategic decisionmaking process and a set of SMA practices. Therefore, this paper contributes to a better understanding of the concept and scope of SMA and its two dimensions. In this sense, it assists practitioners and researchers to understand, adopt, use, and research the SMA.info:eu-repo/semantics/publishedVersio

Synthesis, anti-toxoplasma gondii and antimicrobial activities of 2-hydrazolyl-3-phenyl-5-(4-nitrobenzylidene)-4-thiazolidinone substituted derivatives

A novel series of 2-hydrazolyl-3-phenyl-5-(4-nitrobenzylidene)-4-thiazolidinone substituted (3a-p) has been synthesized. The intermediates 2-hydrazolyl-3-phenyl-4-thiazolidinone substituted (2a-p) were prepared by condensation of benzaldehyde 4-phenyl-3-thiosemicarbazone substituted (1a-p) with ethyl chloroacetate. Theses intermediates were submitted to reaction with ethyl 2-cyano-3-(4-nitrophenyl)-acetate to give the title compounds. The 4-thiazolidinones were screened for their anti-Toxoplasma gondii, and all derivatives promoted decrease of percentage of infection of Vero cells, with elimination of intracellular tachyzoites. The LD50 ranged around 0.5 mM for the intracellular parasites and were higher than 10 mM for Vero cells. According to results of antimicrobial activity, only two compounds showed significant inhibition against M. luteus, but demonstrated higher values of MIC and MBC when compared with standard drug.Colegio de Farmacéuticos de la Provincia de Buenos Aire

Clinical outcomes of patients with acute myeloid leukemia: evaluation of genetic and molecular findings in a real-life setting

sem informação1261518631865sem informaçãosem informaçã

Potential anti-diabetic properties of Merlot grape pomace extract: an in vitro, in silico and in vivo study of α-amylase and α-glucosidase inhibition

A practical approach to control glycemia in diabetes is to use plant natural products that delay hydrolysis of complex sugars and promote the diminution of the release of glucosyl units into the blood plasma. Polyphenolics have been described as being effective in inhibiting amylases and α-glucosidases. Grape pomace is an important sub product of the wine industry, still rich in many compounds such as polyphenolics. In this context, the purpose of this study was to search for possible effects of a grape pomace extract on salivary and pancreatic α-amylases and α-glucosidase, as well as on intestinal glucose absorption. The Merlot grape pomace extract (MGPE) was prepared using a hydroalcoholic mixture (40% ethanol + 60% water). In vitro inhibition was quantified using potato starch (for amylases) and maltose (for α-glucosidase) as substrates. In vivo inhibition was evaluated by running starch and maltose tolerance tests in rats with or without administration of MGPE. Ranking of the extract compounds for its affinity to the α-amylases was accomplished by computer simulations using three different programs. Both α-amylases, pancreatic and salivary, were inhibited by the MGPE. No inhibition on α-glucosidase, however, was detected. The IC50 values were 90 ± 10 μg/mL and 143 ± 15 μg/mL for salivary and pancreatic amylases, respectively. Kinetically this inhibition showed a complex pattern, with multiple binding of the extract constituents to the enzymes. Furthermore, the in silico docking simulations indicated that several phenolic substances, e.g., peonidin-3-O-acetylglucoside, quercetin-3-O-glucuronide and isorhamnetin-3-O-glucoside, besides catechin, were the most likely polyphenols responsible for the α-amylase inhibition caused by MGPE. The hyperglycemic burst, an usual phenomenon that follows starch administration, was substantially inhibited by the MGPE. Our results suggest that the MGPE can be adequate for maintaining normal blood levels after food ingestion.The authors wish to thank to the Fundação Araucária (Brazil), Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES, Brazil), Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq, Brazil), Cesumar Institute of Science Technology and Innovation (ICETI, Brazil), and FEDER-Interreg España-Portugal for their financial help.info:eu-repo/semantics/publishedVersio

Medida da pressão arterial em escolares no município de Resende, RJ

Não são comuns os trabalhos que tratam de hipertensão arterial sistêmica em crianças, principalmente no que diz respeito forma essencial. Entretanto os números são significativos – 2 a 13% (Magalhães et all – Rev Bras Hipertens 9:245-255,2002) – embora os sintomas comuns sejam frequentemente ausentes, tais como epistaxe, cefaleia, tontura, dispneia e palpitação. Assim, foram examinadas 63 crianças aparentemente normais, matriculadas em escola pública do município de Resende, interessadas em participar de uma escolinha de futebol. Todas foram examinadas com consentimento do responsável, tinham idade entre 7 e 15 anos, com idade média de 11,54, com desvio padrão de 2,23 e moda de 14 anos. Todos foram medidos e pesados, com cálculo do IMC e medido o bíceps do braço dominante, não sendo observado nenhum caso de obesidade ou de desnutrição. Foram encontradas seis crianças com anomalias consideradas leves: três com escoliose, dois com peito escavado e um com anormalidade mista. Os valores pressóricos foram obtidos segundo as normas da Sociedade Brasileira de Hipertensão Arterial, sendo identificados sete (7) com pressão acima do normal. Os indivíduos identificados foram encaminhados para o Programa de Saúde da Família do bairro, sendo confirmada a hipertensão arterial em quatro (4), que corresponde a 6,35%, sendo que nenhuma delas apresentava as anormalidades torácicas citadas. A conclusão dos autores é que a medida da pressão arterial deve ser prática rotineira da avaliação clínica de crianças consideradas normais, para o diagnóstico precoce da hipertensão arterial sistêmica. A medida é importante mesmo que a criança não apresente os sinais clássicos de suspeição, como obesidade ou sintomas, constituindo importante fator para a promoção da saúde

Synthesis, anti-toxoplasma gondii and antimicrobial activities of 2-hydrazolyl-3-phenyl-5-(4-nitrobenzylidene)-4-thiazolidinone substituted derivatives

A novel series of 2-hydrazolyl-3-phenyl-5-(4-nitrobenzylidene)-4-thiazolidinone substituted (3a-p) has been synthesized. The intermediates 2-hydrazolyl-3-phenyl-4-thiazolidinone substituted (2a-p) were prepared by condensation of benzaldehyde 4-phenyl-3-thiosemicarbazone substituted (1a-p) with ethyl chloroacetate. Theses intermediates were submitted to reaction with ethyl 2-cyano-3-(4-nitrophenyl)-acetate to give the title compounds. The 4-thiazolidinones were screened for their anti-Toxoplasma gondii, and all derivatives promoted decrease of percentage of infection of Vero cells, with elimination of intracellular tachyzoites. The LD50 ranged around 0.5 mM for the intracellular parasites and were higher than 10 mM for Vero cells. According to results of antimicrobial activity, only two compounds showed significant inhibition against M. luteus, but demonstrated higher values of MIC and MBC when compared with standard drug.Colegio de Farmacéuticos de la Provincia de Buenos Aire

Synthesis, Cytotoxic and Antimicrobial activities of 5-benzylidene-2- [(pyridine-2-ylmethylene)hydrazono]-thiazolidin-4-one Derivatives

A novel series of 5-benzylidene-2-[(pyridine-2-ylmethylene)hydrazono]-thiazolidin-4-ones 3a-i has been synthesized. 2-[(Pyridine-2-ylmethylene)hydrazono]-thiazolidin-4-ones 2a-c were also obtained and used as intermediates to give the target compounds. The in vitro cytotoxic activity was evaluated for both series. The findings obtained showed that the compounds 2a, 2b, 3b and 3c were effective against the HEp-2 cell lines with IC50 in the 1.6 - 0.5 μg/mL range, whereas the compounds 2a (IC50 = 3.6 μg/mL), 2b (IC50 = 2.4 μg/mL) and 3f (IC50 = 3.5 μg/mL) showed good inhibitory effects against HT-29 cell lines. As complementary biological test, all 4-thiazolidinones were evaluated for antimicrobial activity against various bacterial and fungal species.Colegio de Farmacéuticos de la Provincia de Buenos Aire