Costing System in Sales Price (CSSP): analysis of results in small and medium-sized industrial companies located in RS (Brazil)

The overall objective of this study was to analyze the results of the implementation of the Costing System in Sales Price (CSSP), using a cost matrix that considers the distribution of indirect costs and fixed expenses in seven small and medium-sized industrial companies, located in “Serra Gaúcha” (RS), through a Reference Apportionment (RA) that parameterizes the revenue with the market value of each product. Data were collected in the year 2015. This study also contextualizes and provides a cost structure in a format similar to the Income Statement (IS), using, as main information source, the accounting data, financial records, analysis of accounting books and production data which were combined with semi-structured interviews. To sum up, this research has established the Costing System in Sales Price (CSSP) and the Reference Apportionment (RA) as criteria for distribution of indirect costs, reinforcing the idea that the sales price should follow the market logic

Flexural strength of methacrylate and bis-acrylate based resins submitted to thermo cycling

PURPOSE: This study aimed to evaluate the flexural strength of four resins used for temporary prosthesis after thermo cycling. METHOD: Luxatemp and Structur 2, bis-acryl based resins and, Duralay and Alike, methacrylate based resins, were used. Twenty specimens of each material were confectioned and divided in two groups. The specimens were submitted to the follow conditions: Group I - 24 hours of storage in artificial saliva and, Group II - 24 hours of storage in artificial saliva followed by thermo cycling (2000 cycles, 5 °C-55 °C). Each specimen was carried to flexural strength test in an Universal Testing Machine (EMIC DL 10000) and the results were statistically verified with ANOVA two-way followed by the Tukey test (p < 0.05). RESULT: The flexural strength of bis-acryl based resins was statistically superior to methacrylate based materials after both times of storage; however, they did not differ among themselves after 24 hours (p = 0,3594). The Luxatemp resin presented the higher flexural strength values after thermo cycling, being statistically superior to the others. The thermo cycling process influenced the flexural strength of all the materials evaluated, decreasing their flexural strength (p = 0,001). CONCLUSION: The bis&#8209;acryl resins present superior flexural strength than the methacrylate ones. All materials evaluated have its flexural strength influenced by the thermo cycling process.OBJETIVO: Verificar a resistência à flexão de quatro resinas utilizadas para a confecção de restaurações temporárias submetidas à termociclagem. MÉTODO: Foram utilizadas as resinas da marcas Luxatemp e Structur 2, à base de bisacrilato de metila, e as resinas das marcas Duralay e Alike, à base de metacrilato de metila. Vinte espécimes de cada material foram confeccionados e divididos em dois grupos, para serem submetidos às seguintes condições: (I) - 24 horas de armazenagem em saliva artificial, e (II) - 24 horas de armazenagem em saliva artificial seguida de termociclagem (2000 ciclos, 5 °C-55°C). Cada amostra foi levada ao teste de resistência à flexão em uma Máquina de Ensaios Universal (EMIC DL 10000) e os dados obtidos foram analisados pelo teste ANOVA (dois fatores) e, em seguida, pelo teste Tukey (p < 0,05). RESULTADO: As resinas de bisacrilato apresentaram resultados superiores de resistência à flexão após ambos os tempos de armazenagem, não diferindo estatisticamente entre si após 24 horas (p = 0,3594). A resina Luxatemp apresentou os maiores valores de resistência à flexão após a termociclagem, sendo estatisticamente superior às demais. A termociclagem alterou as propriedades mecânicas de todas as resinas, diminuindo a sua resistência à flexão (p = 0,001). CONCLUSÃO: As resinas de bisacrilato apresentam maior resistência à flexão do que as resinas de metacrilato para os fatores estudados. Todos os materiais utilizados neste estudo tiveram sua resistência reduzida pela ciclagem térmica.33033

Geochemical study of submicron particulate matter (PM1) in a metropolitan area

Air pollution has become a major problem in urban areas due to increasing industrialization and urbanization. In this study ambient concentrations of PM1 and metal concentrations as well as source contributions were identified and quantified by using Positive Matrix Factorization (PMF) in receptor modeling in the Metropolitan Area of Porto Alegre, Brazil. The PM1 samples were collected on PTFE filters from December 2012 to December 2014 in two sampling sites. Major ion and trace element concentrations were assessed. The average concentrations were 12.8 and 15.2 µg/m3 for Canoas and Sapucaia do Sul sites, respectively. Major ion contributions of PM1 were secondary pollutants such as sulfate and nitrate. Trace elements, especially Cu, Pb, Zn, Cd, and Ni also made important contributions which are directly associated with anthropogenic contributions. Our results show significantly higher levels in winter than in summer. Most of the PM1 and the analyzed PM species and elements originated from anthropogenic sources, especially road traffic, combustion processes and industrial activities, which are grouped in 7 major contributing sources. A back-trajectory analysis showed that the long-range transport of pollutants was not relevant in relation to the contribution to PM1 and metal concentrations. This work highlights the importance of urban planning to reduce human health exposure to traffic and industrial emissions, combined with awareness-raising actions for citizens concerning the impact of indoor sources

Perfil sociodemográfico e acadêmico dos estudantes de Turismo em duas universidades públicas no sul do Brasil

O turismo é uma área do conhecimento atrativa. Muitos jovens veem na profissão de turismólogo ou bacharel em turismo uma oportunidade de ampliar horizontes, conhecer novas culturas, outros idiomas, de emprego e de geração de renda. Este estudo tem como objetivo conhecer o perfil sociodemográfico e acadêmico de alunos da graduação em Turismo no extremo sul do Brasil. Para tanto, realizou-se um estudo descritivo, predominantemente quantitativo, por meio de dados primários junto aos estudantes do curso superior em turismo vinculados à Universidade Federal de Pelotas (UFPel) e à Universidade Federal do Pampa (UNIPAMPA - Campus Jaguarão). Elaborou-se um questionário estruturado contendo questões referentes ao gênero, idade, renda familiar, naturalidade, forma de ingresso na universidade, semestre que estão cursando, estágios, trabalho, reprovação em disciplinas, previsão de conclusão e motivos de escolha e possível desistência do curso. O perfil traçado na pesquisa revela, entre outros aspectos, que mulheres jovens são predominantes. Parte dos estudantes são oriundos de escola pública e nasceram na mesma cidade onde estudam atualmente. Predomina aqueles que ingressaram na universidade por ampla concorrência, seguidos por cotistas com renda familiar bruta per capita igual ou inferior a 1,5 salário mínimo e posteriormente o por estudantes do estrato que cursaram integralmente o ensino médio em escolas públicas. De modo geral veem no curso de Turismo novas possibilidades de conhecimento, mas não necessariamente de empregabilidade. Os achados da pesquisa inferem que o ingresso no curso superior parece ser mais atrativo do que vislumbrar o ingresso no curso realmente desejado

TRY plant trait database – enhanced coverage and open access

Plant traits - the morphological, anatomical, physiological, biochemical and phenological characteristics of plants - determine how plants respond to environmental factors, affect other trophic levels, and influence ecosystem properties and their benefits and detriments to people. Plant trait data thus represent the basis for a vast area of research spanning from evolutionary biology, community and functional ecology, to biodiversity conservation, ecosystem and landscape management, restoration, biogeography and earth system modelling. Since its foundation in 2007, the TRY database of plant traits has grown continuously. It now provides unprecedented data coverage under an open access data policy and is the main plant trait database used by the research community worldwide. Increasingly, the TRY database also supports new frontiers of trait‐based plant research, including the identification of data gaps and the subsequent mobilization or measurement of new data. To support this development, in this article we evaluate the extent of the trait data compiled in TRY and analyse emerging patterns of data coverage and representativeness. Best species coverage is achieved for categorical traits - almost complete coverage for ‘plant growth form’. However, most traits relevant for ecology and vegetation modelling are characterized by continuous intraspecific variation and trait–environmental relationships. These traits have to be measured on individual plants in their respective environment. Despite unprecedented data coverage, we observe a humbling lack of completeness and representativeness of these continuous traits in many aspects. We, therefore, conclude that reducing data gaps and biases in the TRY database remains a key challenge and requires a coordinated approach to data mobilization and trait measurements. This can only be achieved in collaboration with other initiatives

ATLANTIC EPIPHYTES: a data set of vascular and non-vascular epiphyte plants and lichens from the Atlantic Forest

Epiphytes are hyper-diverse and one of the frequently undervalued life forms in plant surveys and biodiversity inventories. Epiphytes of the Atlantic Forest, one of the most endangered ecosystems in the world, have high endemism and radiated recently in the Pliocene. We aimed to (1) compile an extensive Atlantic Forest data set on vascular, non-vascular plants (including hemiepiphytes), and lichen epiphyte species occurrence and abundance; (2) describe the epiphyte distribution in the Atlantic Forest, in order to indicate future sampling efforts. Our work presents the first epiphyte data set with information on abundance and occurrence of epiphyte phorophyte species. All data compiled here come from three main sources provided by the authors: published sources (comprising peer-reviewed articles, books, and theses), unpublished data, and herbarium data. We compiled a data set composed of 2,095 species, from 89,270 holo/hemiepiphyte records, in the Atlantic Forest of Brazil, Argentina, Paraguay, and Uruguay, recorded from 1824 to early 2018. Most of the records were from qualitative data (occurrence only, 88%), well distributed throughout the Atlantic Forest. For quantitative records, the most common sampling method was individual trees (71%), followed by plot sampling (19%), and transect sampling (10%). Angiosperms (81%) were the most frequently registered group, and Bromeliaceae and Orchidaceae were the families with the greatest number of records (27,272 and 21,945, respectively). Ferns and Lycophytes presented fewer records than Angiosperms, and Polypodiaceae were the most recorded family, and more concentrated in the Southern and Southeastern regions. Data on non-vascular plants and lichens were scarce, with a few disjunct records concentrated in the Northeastern region of the Atlantic Forest. For all non-vascular plant records, Lejeuneaceae, a family of liverworts, was the most recorded family. We hope that our effort to organize scattered epiphyte data help advance the knowledge of epiphyte ecology, as well as our understanding of macroecological and biogeographical patterns in the Atlantic Forest. No copyright restrictions are associated with the data set. Please cite this Ecology Data Paper if the data are used in publication and teaching events. © 2019 The Authors. Ecology © 2019 The Ecological Society of Americ

COVID-19 symptoms at hospital admission vary with age and sex: results from the ISARIC prospective multinational observational study

Background: The ISARIC prospective multinational observational study is the largest cohort of hospitalized patients with COVID-19. We present relationships of age, sex, and nationality to presenting symptoms. Methods: International, prospective observational study of 60 109 hospitalized symptomatic patients with laboratory-confirmed COVID-19 recruited from 43 countries between 30 January and 3 August 2020. Logistic regression was performed to evaluate relationships of age and sex to published COVID-19 case definitions and the most commonly reported symptoms. Results: ‘Typical’ symptoms of fever (69%), cough (68%) and shortness of breath (66%) were the most commonly reported. 92% of patients experienced at least one of these. Prevalence of typical symptoms was greatest in 30- to 60-year-olds (respectively 80, 79, 69%; at least one 95%). They were reported less frequently in children (≤ 18 years: 69, 48, 23; 85%), older adults (≥ 70 years: 61, 62, 65; 90%), and women (66, 66, 64; 90%; vs. men 71, 70, 67; 93%, each P &lt; 0.001). The most common atypical presentations under 60 years of age were nausea and vomiting and abdominal pain, and over 60 years was confusion. Regression models showed significant differences in symptoms with sex, age and country. Interpretation: This international collaboration has allowed us to report reliable symptom data from the largest cohort of patients admitted to hospital with COVID-19. Adults over 60 and children admitted to hospital with COVID-19 are less likely to present with typical symptoms. Nausea and vomiting are common atypical presentations under 30 years. Confusion is a frequent atypical presentation of COVID-19 in adults over 60 years. Women are less likely to experience typical symptoms than men

Global burden of 288 causes of death and life expectancy decomposition in 204 countries and territories and 811 subnational locations, 1990–2021: a systematic analysis for the Global Burden of Disease Study 2021

BACKGROUND Regular, detailed reporting on population health by underlying cause of death is fundamental for public health decision making. Cause-specific estimates of mortality and the subsequent effects on life expectancy worldwide are valuable metrics to gauge progress in reducing mortality rates. These estimates are particularly important following large-scale mortality spikes, such as the COVID-19 pandemic. When systematically analysed, mortality rates and life expectancy allow comparisons of the consequences of causes of death globally and over time, providing a nuanced understanding of the effect of these causes on global populations. METHODS The Global Burden of Diseases, Injuries, and Risk Factors Study (GBD) 2021 cause-of-death analysis estimated mortality and years of life lost (YLLs) from 288 causes of death by age-sex-location-year in 204 countries and territories and 811 subnational locations for each year from 1990 until 2021. The analysis used 56 604 data sources, including data from vital registration and verbal autopsy as well as surveys, censuses, surveillance systems, and cancer registries, among others. As with previous GBD rounds, cause-specific death rates for most causes were estimated using the Cause of Death Ensemble model-a modelling tool developed for GBD to assess the out-of-sample predictive validity of different statistical models and covariate permutations and combine those results to produce cause-specific mortality estimates-with alternative strategies adapted to model causes with insufficient data, substantial changes in reporting over the study period, or unusual epidemiology. YLLs were computed as the product of the number of deaths for each cause-age-sex-location-year and the standard life expectancy at each age. As part of the modelling process, uncertainty intervals (UIs) were generated using the 2·5th and 97·5th percentiles from a 1000-draw distribution for each metric. We decomposed life expectancy by cause of death, location, and year to show cause-specific effects on life expectancy from 1990 to 2021. We also used the coefficient of variation and the fraction of population affected by 90% of deaths to highlight concentrations of mortality. Findings are reported in counts and age-standardised rates. Methodological improvements for cause-of-death estimates in GBD 2021 include the expansion of under-5-years age group to include four new age groups, enhanced methods to account for stochastic variation of sparse data, and the inclusion of COVID-19 and other pandemic-related mortality-which includes excess mortality associated with the pandemic, excluding COVID-19, lower respiratory infections, measles, malaria, and pertussis. For this analysis, 199 new country-years of vital registration cause-of-death data, 5 country-years of surveillance data, 21 country-years of verbal autopsy data, and 94 country-years of other data types were added to those used in previous GBD rounds. FINDINGS The leading causes of age-standardised deaths globally were the same in 2019 as they were in 1990; in descending order, these were, ischaemic heart disease, stroke, chronic obstructive pulmonary disease, and lower respiratory infections. In 2021, however, COVID-19 replaced stroke as the second-leading age-standardised cause of death, with 94·0 deaths (95% UI 89·2-100·0) per 100 000 population. The COVID-19 pandemic shifted the rankings of the leading five causes, lowering stroke to the third-leading and chronic obstructive pulmonary disease to the fourth-leading position. In 2021, the highest age-standardised death rates from COVID-19 occurred in sub-Saharan Africa (271·0 deaths [250·1-290·7] per 100 000 population) and Latin America and the Caribbean (195·4 deaths [182·1-211·4] per 100 000 population). The lowest age-standardised death rates from COVID-19 were in the high-income super-region (48·1 deaths [47·4-48·8] per 100 000 population) and southeast Asia, east Asia, and Oceania (23·2 deaths [16·3-37·2] per 100 000 population). Globally, life expectancy steadily improved between 1990 and 2019 for 18 of the 22 investigated causes. Decomposition of global and regional life expectancy showed the positive effect that reductions in deaths from enteric infections, lower respiratory infections, stroke, and neonatal deaths, among others have contributed to improved survival over the study period. However, a net reduction of 1·6 years occurred in global life expectancy between 2019 and 2021, primarily due to increased death rates from COVID-19 and other pandemic-related mortality. Life expectancy was highly variable between super-regions over the study period, with southeast Asia, east Asia, and Oceania gaining 8·3 years (6·7-9·9) overall, while having the smallest reduction in life expectancy due to COVID-19 (0·4 years). The largest reduction in life expectancy due to COVID-19 occurred in Latin America and the Caribbean (3·6 years). Additionally, 53 of the 288 causes of death were highly concentrated in locations with less than 50% of the global population as of 2021, and these causes of death became progressively more concentrated since 1990, when only 44 causes showed this pattern. The concentration phenomenon is discussed heuristically with respect to enteric and lower respiratory infections, malaria, HIV/AIDS, neonatal disorders, tuberculosis, and measles. INTERPRETATION Long-standing gains in life expectancy and reductions in many of the leading causes of death have been disrupted by the COVID-19 pandemic, the adverse effects of which were spread unevenly among populations. Despite the pandemic, there has been continued progress in combatting several notable causes of death, leading to improved global life expectancy over the study period. Each of the seven GBD super-regions showed an overall improvement from 1990 and 2021, obscuring the negative effect in the years of the pandemic. Additionally, our findings regarding regional variation in causes of death driving increases in life expectancy hold clear policy utility. Analyses of shifting mortality trends reveal that several causes, once widespread globally, are now increasingly concentrated geographically. These changes in mortality concentration, alongside further investigation of changing risks, interventions, and relevant policy, present an important opportunity to deepen our understanding of mortality-reduction strategies. Examining patterns in mortality concentration might reveal areas where successful public health interventions have been implemented. Translating these successes to locations where certain causes of death remain entrenched can inform policies that work to improve life expectancy for people everywhere. FUNDING Bill & Melinda Gates Foundation

Imperio : Diario de Zamora de Falange Española de las J.O.N.S.: Año XXVI Número 7689 - 1961 Febrero 24

Para explorar as relações existentes entre os dados abriu-se espaço para a procura de conhecimento e informações úteis não conhecidas, a partir de grandes conjuntos de dados armazenados. A este campo deu-se o nome de Descoberta de Conhecimento em Base de Dados (DCBD), o qual foi formalizado em 1989. O DCBD é composto por um processo de etapas ou fases, de natureza iterativa e interativa. Este trabalho baseou-se na metodologia CRISP-DM . Independente da metodologia empregada, este processo tem uma fase que pode ser considerada o núcleo da DCBD, a “mineração de dados” (ou modelagem conforme CRISP-DM), a qual está associado o conceito “classe de tipo de problema”, bem como as técnicas e algoritmos que podem ser empregados em uma aplicação de DCBD. Destacaremos as classes associação e agrupamento, as técnicas associadas a estas classes, e os algoritmos Apriori e K-médias. Toda esta contextualização estará compreendida na ferramenta de mineração de dados escolhida, Weka (Waikato Environment for Knowledge Analysis). O plano de pesquisa está centrado em aplicar o processo de DCBD no Poder Judiciário no que se refere a sua atividade fim, julgamentos de processos, procurando por descobertas a partir da influência da classificação processual em relação à incidência de processos, ao tempo de tramitação, aos tipos de sentenças proferidas e a presença da audiência. Também, será explorada a procura por perfis de réus, nos processos criminais, segundo características como sexo, estado civil, grau de instrução, profissão e raça. O trabalho apresenta nos capítulos 2 e 3 o embasamento teórico de DCBC, detalhando a metodologia CRISP-DM. No capítulo 4 explora-se toda a aplicação realizada nos dados do Poder Judiciário e por fim, no capítulo 5, são apresentadas as conclusões.With the purpose of exploring existing connections among data, a space has been created for the search of Knowledge an useful unknown information based on large sets of stored data. This field was dubbed Knowledge Discovery in Databases (KDD) and it was formalized in 1989. The KDD consists of a process made up of iterative and interactive stages or phases. This work was based on the CRISP-DM methodology. Regardless of the methodology used, this process features a phase that may be considered as the nucleus of KDD, the “data mining” (or modeling according to CRISP-DM) which is associated with the task, as well as the techniques and algorithms that may be employed in an application of KDD. What will be highlighted in this study is affinity grouping and clustering, techniques associated with these tasks and Apriori and K-means algorithms. All this contextualization will be embodied in the selected data mining tool, Weka (Waikato Environment for Knowledge Analysis). The research plan focuses on the application of the KDD process in the Judiciary Power regarding its related activity, court proceedings, seeking findings based on the influence of the procedural classification concerning the incidence of proceedings, the proceduring time, the kind of sentences pronounced and hearing attendance. Also, the search for defendants’ profiles in criminal proceedings such as sex, marital status, education background, professional and race. In chapters 2 and 3, the study presents the theoretical grounds of KDD, explaining the CRISP-DM methodology. Chapter 4 explores all the application preformed in the data of the Judiciary Power, and lastly, in Chapter conclusions are draw