Accounting practices for financial instruments. How far are Portuguese companies from IAS?

The purpose of this study is to analyse the current accounting practices for financial instruments by Portuguese companies and compare them to the measurement, recognition and disclosure requirements stipulated in IAS 32 and 39. In order to attain our objective, we drew up a list of 120 categories of inquiry and 370 possible responses that we were interested in analysing. We applied content analysis technique to 2001 listed companies’ annual reports. Our results suggest that the accounting practices for financial instruments by companies listed on the Portuguese stock exchange are very far from what IAS 32 and 39 require. This is especially observed in the measurement and recognition criteria applied to the categories of financial instruments for which the adoption of fair value is required (that is, held-for-trading and available-for-sale financial assets). In what derivative instruments are concerned, we found that the fair value measurement criterion is being adopted by a large number of derivative users. However, with respect to hedging transactions, the gap between accounting practices and the relevant accounting Standards is quite wide. A big improvement in reporting practices regarding this type of instruments will be needed. These findings throw light on the challenges of adopting IAS, particularly with respect to fair value measurement, now that 2005 is near.Financial instruments accounting, Fair Value, International Accounting, IAS, Portugal

Aleitamento e alimentação no primeiro ano de vida

O recurso abrange os principais agravos, prevenção e promoção da saúde da criança do Curso em Especialização em Saúde da Família, disciplina Saúde da criança (aula 3). Aborda a alimentação, aleitamento e nutrição das crianças no primeiro ano de vida.UNA-SU

Nutrição do pré-escolar e escolar

O recurso abrange os principais agravos, prevenção e promoção da saúde da criança do Curso em Especialização em Saúde da Família, disciplina Saúde da criança (aula 5). Aborda os hábitos alimentares, desenvolvimento, cuidado e saúde da criança nas idades pré-escolar e escolar.UNA-SU

GRUEMA: uma contribuição para a história da educação matemática no Brasil

Villela, Lucia Maria Aversa “GRUEMA”: uma contribuição para a história da Educação Matemática no Brasil / Villela, Lucia Maria Aversa. – São Paulo: [s.n.], 2009. 223.f ; il. ; 30cm Tese (Doutorado) – Universidade Bandeirante de São Paulo, Curso de Doutorado em Educação Matemática. Orientador: Prof. Dr. Wagner Rodrigues Valente 1. História das disciplinas escolares 2. Movimento da Matemática Moderna. 3. Livro didático I. Villela, Lucia II. “GRUEMA”: uma contribuição para a história da Educação Matemática no Brasil.Com base na história cultural (BLOCH; CERTEAU; LE GOFF; GEERTZ e CHARTIER) e desejando contribuir para o traçado da história da cultura escolar e história das disciplinas (JULIA e CHERVEL), este trabalho assenta-se na produção historiográfica sobre manuais didáticos (CHOPPIN) de matemática (VALENTE). Desenvolve-se a partir de arquivos e documentação escolar. Tem por objeto duas coleções de livros didáticos publicadas no Brasil pela Companhia Editora Nacional, durante o Movimento da Matemática Moderna (décadas de 1960-70). São elas: a Coleção Curso Moderno de Matemática para as Escolas Elementares (publicada de fevereiro de 1967 a maio de 1974), assinada por Anna Franchi, Lucília Bechara e Manhucia Perelberg Liberman, e a Coleção Curso Moderno de Matemática para o Ensino de 1º Grau (de março de 1972 a agosto de 1980), cuja autoria esteve associada à sigla GRUEMA – Grupo de Ensino de Matemática Atualizada, tendo sido elaborada por Anna Averbuch, Anna Franchi, Franca Cohen Gottlieb, Lucília Bechara Sanchez e Manhucia Perelberg Liberman, com consultoria de Luiz Henrique Jacy Monteiro. A presente pesquisa oficialmente iniciou-se em março de 2007, embora isto tenha ocorrido de fato em agosto de 2006. Tem por questão central demarcar historicamente o papel exercido por tais manuais no processo de escolarização da Matemática Moderna no ensino que hoje, no Brasil, é denominado fundamental. O estudo conclui por revelar o papel do “GRUEMA” como uma mostra significativa na emergência das educadoras matemáticas no Brasil

Corporatism, liberalism and the accounting profession in Portugal since 1755

This paper introduces some significant developments in the history of the Portuguese accounting profession. It does so with a view to providing a facilitative foundation of knowledge upon which further analysis and critique can be undertaken. Five developmental periods since 1755 are identified: (i) Corporatist Absolute Monarchy (1755-1820) (ii) Liberal Monarchy (1820-1890) (iii) Waning Liberalism and Rising Corporatism (1891-1926) (iv) Corporatist Dictatorship (1926-1974) and (v) Emerging Liberal Democracy and Neo­corporatism (1974 until the present). The accounting profession\u27s chequered history is analysed through episodes of regulation and de-regulation. These episodes are associated with Portugal\u27s pervading social, economic and political context and are dichotomised broadly as either corporatist or liberal. Relationships between episodes of regulation and periods of corporatism are highlighted, together with associations between episodes of de-regulation and periods of liberalism. A better understanding emerges of factors instrumental in the emergence of a well respected and rapidly growing accounting profession in Portugal

Serological diagnosis of paracoccidioidomycosis in HIV-coinfected patients

Paracoccidioidomycosis should be differentiated from other opportunistic diseases in human immunodeficiency virus (HIV)/acquired immunodeficiency syndrome (AIDS) patients who live in Latin America. Laboratory investigation can begin with serological tests, which are rapid and efficient. In the present study, double immunodiffusion (DID), counterimmunoelectrophoresis (CIEP) and an enzyme linked immunosorbent assay (ELISA) tests were assessed for the detection of anti-Paracoccidioides brasiliensis antibodies in 40 patients coinfected with HIV. The results were compared to those obtained for 75 non-HIV-infected patients with endemic paracoccidioidomycosis. Anti-P. brasiliensis antibodies were detected in 65% (DID), 79% (CIEP) and 95% (ELISA) of the patients with HIV/AIDS, significantly lower rates than those detected in cases of endemic paracoccidioidomycosis, which were 89%, 99% and 100%, respectively. The reactive sera of HIV-infected patients also showed lower anti-P. brasiliensis antibody titres than those of non-HIV-infected patients. Despite the lower intensity of the specific humoral response, serological tests are useful for the diagnosis of opportunistic paracoccidioidomycosis in the HIV/AIDS population. We suggest optimization of the laboratory diagnosis by combining the ELISA test with CIEP or DID.UPDT - PN-DS

Obesidade na infância e adolescência

O recurso abrange os principais agravos, prevenção e promoção da saúde da criança do Curso em Especialização em Saúde da Família, disciplina Saúde da criança (aula 8). Aborda a obesidade em crianças, dados estatísticos da obesidade infantil, prevenção, cuidados familiares, progressão etc.UNA-SU

Metal Contamination of Stream Waters under the Impact of Tanneries

This study evaluated the contamination of water samples from Cadeia and Feitoria rivers (Rio Grande do Sul State, Brazil), affected by tannery activities. From July 1999 to April 2000, four sampling campaigns were performed at ten sites in order to evaluate selected metals and ancillary physicochemical variables. Sample preservation and analyses followed recommendations of the Standard Methods. Factor analysis was used to obtain statistical indexes representing the contamination degree of waters evaluated. The information was summarized in two principal components. The first, which accounted for 50% of the total variance, was associated to a tannery contribution and generated a contamination index. Total, Suspended and Dissolved Solids, Dissolved Oxygen, Conductivity, Chromium, Manganese, Copper, Nickel, Sodium, Calcium, Potassium, and Magnesium were the well-correlated variables with this first component. The water quality decreased from headwaters up to mouth along both streams, but the most contaminated sites were located at the lower reach of Feitoria river (Ivoti and Lindolfo Collor cities), where tanneries are concentrated. After the entrainment of Feitoria waters (São Sebastião do Caí municipality), Cadeia river also presented an increased contamination degree. The application of statistical randomization tests highlighted these same sites as significantly distinct from the others. Water contamination also showed association to flow variations, and a poorer water quality was observed during the dry period (January). The second component, in which Iron, Aluminum, and Suspended Solids were the relevant variables, was loaded with 15% of the total variance. It was linked to natural events, since higher factor scores in this component were obtained during a period of increased water discharge (October), which caused resuspension and entrainment of solid material to the rivers bed. As a final result of the study, sampling stations were classified according to the contamination degree, and graphically represented on a basin map, which synthesized the environmental diagnosis.This study evaluated the contamination of water samples from Cadeia and Feitoria rivers (Rio Grande do Sul State, Brazil), affected by tannery activities. From July 1999 to April 2000, four sampling campaigns were performed at ten sites in order to evaluate selected metals and ancillary physicochemical variables. Sample preservation and analyses followed recommendations of the Standard Methods. Factor analysis was used to obtain statistical indexes representing the contamination degree of waters evaluated. The information was summarized in two principal components. The first, which accounted for 50% of the total variance, was associated to a tannery contribution and generated a contamination index. Total, Suspended and Dissolved Solids, Dissolved Oxygen, Conductivity, Chromium, Manganese, Copper, Nickel, Sodium, Calcium, Potassium, and Magnesium were the well-correlated variables with this first component. The water quality decreased from headwaters up to mouth along both streams, but the most contaminated sites were located at the lower reach of Feitoria river (Ivoti and Lindolfo Collor cities), where tanneries are concentrated. After the entrainment of Feitoria waters (São Sebastião do Caí municipality), Cadeia river also presented an increased contamination degree. The application of statistical randomization tests highlighted these same sites as significantly distinct from the others. Water contamination also showed association to flow variations, and a poorer water quality was observed during the dry period (January). The second component, in which Iron, Aluminum, and Suspended Solids were the relevant variables, was loaded with 15% of the total variance. It was linked to natural events, since higher factor scores in this component were obtained during a period of increased water discharge (October), which caused resuspension and entrainment of solid material to the rivers bed. As a final result of the study, sampling stations were classified according to the contamination degree, and graphically represented on a basin map, which synthesized the environmental diagnosis