O ensino da Contabilidade em Portugal no século XVIII:a Aula do Comércio

The creation of the “Aula do Comércio” (School of Commerce), in 1759, was of vital importance for the development of the Accounting in Portugal and its overseas territories, including Brazil. So, the objective of this paper it is to give a perspective of the school program of the first courses, with special emphasis on Accounting, and the diverse aspects of its functioning, without forgetting to display the interest of this institution in the evolution of the Portuguese Accounting.In order to make possible the concretion of these objectives, this study chooses as methodology a qualitative approach and as inquiry method the bibliographical one. The main conclusion to be drawn from this work is the fact of that it was in this institution that, for the first time, Accounting was taught through the method of the double entries in Portuguese territory, resulting from this fact its raised interest.La creación del Aula del Comercio, en 1759, fue de vital importancia para el desarrollo de la Contabilidad en Portugal y en sus territorios ultramarinos, incluyendo el Brasil. Así, este trabajo tiene por objetivo dar a conocer el programa escolar de los primeros cursos de este establecimiento de enseñanza, con especial énfasis para la enseñanza de la Contabilidad, y los diversos aspectos de su funcionamiento. Existe, igualmente, el propósito de explicar sobre la importancia de esta institución en la evolución del pensamiento de la contabilidad portuguesa.Para ser posible su concretización, este estudio elige como metodología un abordaje cualitativo y como método de investigación o bibliográfico. La principal conclusión a retener de este trabajo pasa por la referencia del pioneirismo de esta institución en la enseñanza de la Contabilidad por el método de las partidas dobles en territorio portugués, derivando de aquí el elevado interés de esta institución.A criação da Aula do Comércio, em 1759, foi de vital importância para o desenvolvimento da Contabilidade em Portugal e nos seus territórios ultramarinos, incluindo o Brasil. Assim,este trabalho tem por objectivo dar a conhecer o programa escolar dos primeiros cursos deste estabelecimento de ensino, com especial ênfase para o ensino da Contabilidade, e os diversos aspectos do seu funcionamento. Existe, igualmente, o propósito de explanar sobre a importância dessa instituição na evolução do pensamento contabilístico português. Para ser possível a sua concretização, este estudo elege, como metodologia, uma abordagem qualitativa e, como método de investigação, o bibliográfico. A principal conclusão a reter deste trabalho passa pela referência do pioneirismo dessa instituição no ensino da Contabilidade pelo método das partidas dobradas em território português, derivando daqui o elevado interesse da instituição

A IMPORTÂNCIA DA AULA DO COMÉRCIO NA HISTÓRIA DA CONTABILIDADE PORTUGUESA

The determination of "Marquês de Pombal" was essential for the inauguration of the "Aula do Comércio" (Portuguese School of Commerce), in 1759, constituting this a landmark in the Portuguese Accounting History because of the pioneering in teaching Double-Entry Bookkeeping in Portugal. In virtue of its importance, the study of this public educational establishment it is the objective of this work, more concretely the analysis of the reasons and the objectives of its creation, relating them with the contemporary social and economic environment, making more understandable the historical context which led to the its foundation, as well as getting deeper in issues such as its functioning rules, its first professors, the subjects taught and the its importance for the development of Accountancy in Portugal. On this last aspect, it will be concluded that the "Aula do Comércio" contributed for one better application of the Double-Entry Bookkeeping and for its spreading in Portugal, being equally determinative for the sprouting of qualified Portuguese accountants, finishing, thus, with the existing outdated knowledge and commercial techniques.A determinação do Marquês de Pombal foi imprescindível para a inauguração da Aula do Comércio, em 1759, constituindo esta um marco na História da Contabilidade Portuguesa devido ao seu pioneirismo no ensino do método digráfico em Portugal. Em virtude da sua importância, o estudo deste estabelecimento de ensino público é o objectivo deste trabalho, mais concretamente a dissecação das razões e objectivos da sua criação, interligando estes com o ambiente sócio-económico da época de forma a tornar mais compreensível o contexto histórico que levou à sua fundação, bem como o aprofundamento de questões como as suas regras de funcionamento, os primeiros lentes, as disciplinas ali leccionadas ou a sua importância no desenvolvimento da Contabilidade em território português. Quanto a este último aspecto, iremos concluir que a Aula contribuiu para um melhor emprego da partida dobrada e para a sua divulgação em Portugal, sendo igualmente determinante para o surgimento de uma classe de contabilistas portugueses devidamente habilitados, acabando, desta forma, com o atraso existente em matéria de conhecimentos e técnicas comerciais. &nbsp

LA CONTABILIDAD Y LA PARTIDA DOBLE: REPERCUSIÓN EUROPEA DE LA OBRA MAESTRA DE LUCA PACIOLI (SIGLOS XVI-XVIII)

El artículo asume como finalidad la de analizar como se procesó la divulgación del método de la partida doble, con especial relevo para la literatura contabilística que en mucho ayudó a su difusión. De entre los diversos autores que contribuyeron para su generalización y difusión, se destaca Luca di Bartholomeu dei Pacioli. Por consiguiente, el artículo también tiene como objetivo presentar una reseña de los principales aspectos de la vida y de la obra de este tratadista de la Contabilidad, considerado por muchos el precursor de nuestra disciplina, por haber publicado en 1494 en Venecia la Summa de Arithmetica, Geometria, Proportioni et Proportionalita, obra primordial en el dominio de nuestra especialidad, más concretamente una sección suya – el Tratatus Particularis de Computis y Scripturis (De las Cuentas y las Escrituras).Palabras-clave: Historia de la Contabilidad. Partida Doble. Registros Contabilísticos. Luca Pacioli. De Computis et Scripturis

Volatile fatty acids (VFA) production from wastewaters with high salinity-influence of pH, salinity and reactor configuration

The hydrocarbon-based economy is moving at a large pace to a decarbonized sustainable bioeconomy based on biorefining all types of secondary carbohydrate-based raw materials. In this work, 50 g L1 in COD of a mixture of food waste, brine and wastewater derived from a biodiesel production facility were used to produce organic acids, important building-blocks for a biobased industry. High salinity (1218 g L1), different reactors configuration operated in batch mode, and different initial pH were tested. In experiment I, a batch stirred reactor (BSR) at atmospheric pressure and a granular sludge bed column (GSBC) were tested with an initial pH of 5. In the end of the experiment, the acidification yield (a) was similar in both reactors (2224%, w/w); nevertheless, lactic acid was in lower concentrations in BSR (6.3 g L1 in COD), when compared to GSBC (8.0 g L1 in COD), and valeric was the dominant acid, reaching 17.3% (w/w) in the BSR. In experiment II, the BSR and a pressurized batch stirred reactor (PBSR, operated at 6 bar) were tested with initial pH 7. The a and the VFA concentration were higher in the BSR (46%, 22.8 g L1 in COD) than in the PBSR (41%, 20.3 g/L in COD), and longer chain acids were more predominant in BSR (24.4% butyric, 6.7% valeric, and 6.2% caproic acids) than in PBSR (23.2%, 6.2%, and 4.2%, respectively). The results show that initial pH of 7 allows achieving higher a, and the BSR presents the most suitable reactor among tested configurations to produce VFA from wastes/wastewaters with high salinity.This study was supported by the Portuguese Foundation for Science and Technology (FCT) under the scope of the strategic funding of UIDB/04469/2020 unit, and BioTecNorte operation (NORTE-01-0145-FEDER-000004) funded by the European Regional Development Fund under the scope of Norte2020-Programa Operacional Regional do Norte. Research of M. Carvalho was supported by the SALTIPHA project (PTDC/BTA-BTA/30902/2017), under the funding program 02/SAICT/2017-Projetos de Investigação Científica e Desenvolvimento Tecnológico (IC&DT) with reference NORTE-01-0145-FEDER-030902. J.V. Oliveira acknowledges the financial support of the FCT through the grant attributed (SFRH/BD/111911/2015).info:eu-repo/semantics/publishedVersio

EFICÁCIA DA IVERMECTINA E ATAZANAVIR NO TEMPO DE RECUPERAÇÃO DOS SINTOMAS DE COVID-19: UMA COORTE PROSPECTIVA

Objetivo: avaliar a eficácia da Ivermectina e do Atazanavir em comparação com placebo no tempo de resolução dos sintomas e no tempo de duração da doença por COVID-19. Método: estudo observacional, de coorte prospectivo, longitudinal, descritivo e analítico com pacientes sintomáticos ambulatoriais, acompanhados por 06 meses em duas Unidades Básicas de Saúde para atendimento de COVID-19 em Teresina-Piauí, Brasil, no período de novembro a abril de 2021 identificados por amostragem aleatória 1:1:1. Foram realizados exames Reverse transcription polymerase chain reaction (RT-PCR) para confirmação laboratorial da suspeita de infecção pelo novo coronavírus e avaliação sociodemográfica e clínica. Resultados: dos 87 pacientes randomizados, 62,1% (n=54) eram do sexo masculino, com média de idade de 35,1 anos, possuíam companheira (53,9%), baixa renda (50,6%), eutróficos (40,7%) e sem comorbidades de saúde (78,2%). Não houve diferença entre o tempo médio para resolução dos sintomas, que foi de 21 dias (IQR, 8-30) no grupo atazanavir, 30 dias (IQR, 5-90) no grupo ivermectina em comparação com 14 dias (IQR, 9-21) no grupo controle. No dia 180, houve resolução dos sintomas em 100% no grupo placebo, 93,9% no grupo atazanavir e 95% no grupo ivermectina. A duração mediana da doença foi de 08 dias em todos os braços do estudo. Conclusão:  o tratamento com atazanavir (6 dias) e ivermectina (3 dias) não reduziu o tempo de resolução dos sintomas e nem o tempo de duração da doença entre os pacientes ambulatoriais com COVID-19 leve em comparação com o grupo placebo.  Os resultados não suportam o uso de ivermectina e atazanavir para tratamento de COVID-19 leve a moderado

SARS-CoV-2 introductions and early dynamics of the epidemic in Portugal

Genomic surveillance of SARS-CoV-2 in Portugal was rapidly implemented by the National Institute of Health in the early stages of the COVID-19 epidemic, in collaboration with more than 50 laboratories distributed nationwide. Methods By applying recent phylodynamic models that allow integration of individual-based travel history, we reconstructed and characterized the spatio-temporal dynamics of SARSCoV-2 introductions and early dissemination in Portugal. Results We detected at least 277 independent SARS-CoV-2 introductions, mostly from European countries (namely the United Kingdom, Spain, France, Italy, and Switzerland), which were consistent with the countries with the highest connectivity with Portugal. Although most introductions were estimated to have occurred during early March 2020, it is likely that SARS-CoV-2 was silently circulating in Portugal throughout February, before the first cases were confirmed. Conclusions Here we conclude that the earlier implementation of measures could have minimized the number of introductions and subsequent virus expansion in Portugal. This study lays the foundation for genomic epidemiology of SARS-CoV-2 in Portugal, and highlights the need for systematic and geographically-representative genomic surveillance.We gratefully acknowledge to Sara Hill and Nuno Faria (University of Oxford) and Joshua Quick and Nick Loman (University of Birmingham) for kindly providing us with the initial sets of Artic Network primers for NGS; Rafael Mamede (MRamirez team, IMM, Lisbon) for developing and sharing a bioinformatics script for sequence curation (https://github.com/rfm-targa/BioinfUtils); Philippe Lemey (KU Leuven) for providing guidance on the implementation of the phylodynamic models; Joshua L. Cherry (National Center for Biotechnology Information, National Library of Medicine, National Institutes of Health) for providing guidance with the subsampling strategies; and all authors, originating and submitting laboratories who have contributed genome data on GISAID (https://www.gisaid.org/) on which part of this research is based. The opinions expressed in this article are those of the authors and do not reflect the view of the National Institutes of Health, the Department of Health and Human Services, or the United States government. This study is co-funded by Fundação para a Ciência e Tecnologia and Agência de Investigação Clínica e Inovação Biomédica (234_596874175) on behalf of the Research 4 COVID-19 call. Some infrastructural resources used in this study come from the GenomePT project (POCI-01-0145-FEDER-022184), supported by COMPETE 2020 - Operational Programme for Competitiveness and Internationalisation (POCI), Lisboa Portugal Regional Operational Programme (Lisboa2020), Algarve Portugal Regional Operational Programme (CRESC Algarve2020), under the PORTUGAL 2020 Partnership Agreement, through the European Regional Development Fund (ERDF), and by Fundação para a Ciência e a Tecnologia (FCT).info:eu-repo/semantics/publishedVersio

Latin American consensus on the treatment of head and neck cancer

Head and neck squamous cell carcinoma (HNSCC) is well known as a serious health problem worldwide, especially in low-income countries or those with limited resources, such as most countries in Latin America. International guidelines cannot always be applied to a population from a large region with specific conditions. This study established a Latin American guideline for care of patients with head and neck cancer and presented evidence of HNSCC management considering availability and oncologic benefit. A panel composed of 41 head and neck cancer experts systematically worked according to a modified Delphi process on (1) document compilation of evidence-based answers to different questions contextualized by resource availability and oncologic benefit regarding Latin America (region of limited resources and/or without access to all necessary health care system infrastructure), (2) revision of the answers and the classification of levels of evidence and degrees of recommendations of all recommendations, (3) validation of the consensus through two rounds of online surveys, and (4) manuscript composition. The consensus consists of 12 sections: Head and neck cancer staging, Histopathologic evaluation of head and neck cancer, Head and neck surgery-oral cavity, Clinical oncology-oral cavity, Head and neck surgery-oropharynx, Clinical oncology-oropharynx, Head and neck surgery-larynx, Head and neck surgery-larynx/hypopharynx, Clinical oncology-larynx/hypopharynx, Clinical oncology-recurrent and metastatic head and neck cancer, Head and neck surgery-reconstruction and rehabilitation, and Radiation therapy. The present consensus established 48 recommendations on HNSCC patient care considering the availability of resources and focusing on oncologic benefit. These recommendations could also be used to formulate strategies in other regions like Latin America countries

The impact of surgical delay on resectability of colorectal cancer: An international prospective cohort study

AIM: The SARS-CoV-2 pandemic has provided a unique opportunity to explore the impact of surgical delays on cancer resectability. This study aimed to compare resectability for colorectal cancer patients undergoing delayed versus non-delayed surgery. METHODS: This was an international prospective cohort study of consecutive colorectal cancer patients with a decision for curative surgery (January-April 2020). Surgical delay was defined as an operation taking place more than 4 weeks after treatment decision, in a patient who did not receive neoadjuvant therapy. A subgroup analysis explored the effects of delay in elective patients only. The impact of longer delays was explored in a sensitivity analysis. The primary outcome was complete resection, defined as curative resection with an R0 margin. RESULTS: Overall, 5453 patients from 304 hospitals in 47 countries were included, of whom 6.6% (358/5453) did not receive their planned operation. Of the 4304 operated patients without neoadjuvant therapy, 40.5% (1744/4304) were delayed beyond 4 weeks. Delayed patients were more likely to be older, men, more comorbid, have higher body mass index and have rectal cancer and early stage disease. Delayed patients had higher unadjusted rates of complete resection (93.7% vs. 91.9%, P = 0.032) and lower rates of emergency surgery (4.5% vs. 22.5%, P < 0.001). After adjustment, delay was not associated with a lower rate of complete resection (OR 1.18, 95% CI 0.90-1.55, P = 0.224), which was consistent in elective patients only (OR 0.94, 95% CI 0.69-1.27, P = 0.672). Longer delays were not associated with poorer outcomes. CONCLUSION: One in 15 colorectal cancer patients did not receive their planned operation during the first wave of COVID-19. Surgical delay did not appear to compromise resectability, raising the hypothesis that any reduction in long-term survival attributable to delays is likely to be due to micro-metastatic disease