Formación contable integral para la trascendencia del ser humano

This paper presents a reflection on accounting education centered on the discourse of competence, quality and pedagogy, which, through its features, do not promote the integral development of the human being and the autonomous development of accounting thinking. It also addresses the problem of leading training to exclusively satisfy the labor market requirements determined by employers and the assimilation of learning processes as if they were production processes that companies develop based on market demand, giving priority to the interests of increasing production, profits, and minimizing costs of industrialists or owners of the capital.The concept of competence has been reduced to knowledge, skills, and values; in general terms, the pedagogical precepts transplant pedagogical discourse (education of children) without taking into account that higher education is geared to adult learning (andragogía). The incursion of the model of competencies in universities turns into an empty lecture without reference to an academic social practice, while the quality is reduced to a speech and operative metric.We propose a model that seeks transcendence of man (focused on needs of society) rather than simply promoting labor skills (to meet market expectations) as well as the integral learning (instead of the speech quality) to allow freedom of thought (rather than knowledge doxa) service capacity (rather than skills) and consciousness (rather than values without context). It is necessary to change the approach to make possible the construction of accounting thinking and a more active role of the CPA, for the sake of the survival of humanity.Este escrito presenta una reflexión sobre la formación contable centrada en el discurso de las competencias, la calidad y la pedagogía, la cual con sus características modelares no fomenta el desarrollo integral del ser humano ni el desarrollo autónomo del pensamiento contable. Igualmente, se aborda el problema de orientar exclusivamente la formación a satisfacer las exigencias del mercado laboral determinado por los empresarios y la similación de los procesos formativos como si fueran los procesos productivos que en las empresas se desarrollan en función del mercado, primando el interés de aumentar la producción, minimizar los costos e incrementar las utilidades del empresario o dueño del capital. El concepto de competencia se ha reducido a los conocimientos, las habilidades y los valores; en términos generales, los preceptos pedagógicos trasplantan el discurso de la pedagogía (educación de niños) sin tener en cuenta que la educación superior se orienta a la formación de adultos (andragogía). La introducción del modelo de competencias en las universidades, se torna en una disertación vacua de fundamentos y sin referencia a una práctica social académica, en tanto que la calidad se reduce a un discurso métrico y operativo. Se propone un modelo que busca la trascendencia del ser humano (enfoque hacia las necesidades de la sociedad) en lugar de fomentar de manera simple las competencias laborales (para satisfacer las expectativas del mercado), así como la formación integral (en lugar del discurso de la calidad) para hacer posible la libertad de pensamiento (en lugar de los conocimientos doxa), la capacidad de servicio (en lugar de las habilidades) y la conciencia (en lugar de los valores sin contexto). Es necesario cambiar el enfoque, para hacer posible la construcción de pensamiento contable y un papel más activo del Contador Público, en aras de la supervivencia de la humanidad

DETERMINANTES PSICOSSOCIAIS DO CUIDADO DOMÉSTICO POR MEMBROS DE FAMÍLIAS DE PESSOAS QUE VIVEM COM HIV/AIDS

The investment in training and counselling of laypeople involved in the care in HIV/aids has allowed the creation of parallel resources to the hospital attendance. The family can represent a source of resources to regulate hospitalization flow and to reduce the amount of time spent coping with the disease and its desruptive effects, determined by preconceptions of gender, sexuality, use of drugs and homosexuality. This research aimed at identifying, under the perspective of domestic caregivers, some elements of appropriation of effetive conditions for the maintenance of care of people with HIV/aids in the domestic environment. Half-structuralized interviews were carried with 4 domestic caregivers, their relatives with HIV/aids companions, in the clinic of the Special Unit of Treatment the Infectum-Contagious Illnesses from the Clinics Hospital of the Faculty of Medicine of Ribeirão Preto. The interviews had followed the procedures of evocation, articulation and verification of answers. Later, successive analyses of content, on the transcription of the interviews, had allowed the synthesis in Thematic Categories and Subcategories. The contents related the containing for physical and affective needs, characteristic of the roles incorporated by the woman in the division of work for gender, and the search of a reciprocity related to affection exchange, involving the caregiver and the cared person, were prevalent in the speech of the participants. The results point to the necessity of reintegration of the psychoafective balance of the woman, as domestic caregiver, in a context determined for the feminine vulnerability and the naturalization of the rules of gender.O investimento em formação e orientação de pessoas leigas envolvidas no cuidado em HIV/aids tem permitido a criação de recursos paralelos ao atendimento hospitalar. A família pode representar uma fonte de recursos para regular o fluxo da hospitalização e amenizar o convívio da pessoa com a doença e seus efeitos desagregadores, determinados por pré-concepções de gênero, sexualidade, uso de drogas e homossexualidade. Esta pesquisa teve como objetivo identificar, sob a perspectiva de cuidadoras domésticas, alguns elementos para a apropria ção de condições efetivas para a manutenção do cuidado de pessoas com HIV/aids no ambiente doméstico. Foram realizadas entrevistas semi-estruturadas com 4 cuidadoras domésticas, acompanhantes de seus familiares com HIV/aids, no ambulatório da Unidade Especial de Tratamento a Doenças Infecto-Contagiosas do Hospital das Clínicas da Faculdade de Medicina de Ribeirão Preto - USP. As entrevistas seguiram os procedimentos de evocação, enunciação e verificação de respostas. Posteriormente, sucessivas análises de conteúdo sobre a transcrição das entrevistas, permitiram a síntese em Categorias e Subcategorias Temáticas. Os conteúdosrelacionados à continência para as necessidades físicas e afetivas, características de papéis incorporados pela mulher na divisão de trabalho por gênero, e a busca de uma reciprocidade quanto à troca de afetos, envolvendo cuidador e pessoa cuidada, foram prevalentes na fala das participantes. Os resultados apontam para a necessidade de reintegração do equilíbrio psicoafetivo da mulher, enquanto cuidadora doméstica, num contexto determinado pela vulnerabilidade feminina e a naturalização dos papéis de gênero. (CNPq)

Integration of next-generation sequencing in clinical diagnostic molecular pathology laboratories for analysis of solid tumours; an expert opinion on behalf of IQN Path ASBL

Contains fulltext : 169719.pdf (publisher's version ) (Open Access)The clinical demand for mutation detection within multiple genes from a single tumour sample requires molecular diagnostic laboratories to develop rapid, high-throughput, highly sensitive, accurate and parallel testing within tight budget constraints. To meet this demand, many laboratories employ next-generation sequencing (NGS) based on small amplicons. Building on existing publications and general guidance for the clinical use of NGS and learnings from germline testing, the following guidelines establish consensus standards for somatic diagnostic testing, specifically for identifying and reporting mutations in solid tumours. These guidelines cover the testing strategy, implementation of testing within clinical service, sample requirements, data analysis and reporting of results. In conjunction with appropriate staff training and international standards for laboratory testing, these consensus standards for the use of NGS in molecular pathology of solid tumours will assist laboratories in implementing NGS in clinical services

Molecular epidemiological investigation of Mayaro virus in febrile patients from Goiania City, 2017-2018.

Mayaro virus (MAYV) has historically been associated with sylvatic transmission; however, urban outbreaks have been reported in Brazil, including cases of co-detection with dengue virus (DENV). Therefore, we performed a molecular survey to investigate MAYV circulation and cocirculation with DENV within Goiania, a major city in Central-West Brazil. Among 375 subjects with arbovirus-like symptoms, 259 were positive for DENV and 26 for MAYV. Of these, 17 were coinfected with DENV-2, suggesting co-transmission of the viruses. The most common complaints at the time of inclusion were myalgia, headache, fever, arthralgia, retro-orbital pain, and skin rash. No specific symptoms were associated with MAYV when either detected alone or co-detected with DENV, compared to that when DENV was detected alone. Most MAYV-infected subjects were women with no recent travel history to rural/sylvatic areas. Phylogenetic reconstruction indicated that the MAYV identified in this study is closely related with a lineage observed in Peru, belonging to genotype D. Our results corroborate the growing circulation of MAYV in urban environments in Brazil and reinforce the need to implement laboratory diagnosis in the Unified Health System, considering that the clinical manifestations of Mayaro fever are similar to those of other arboviruses, particularly dengue. Furthermore, most cases occurred in association with DENV-2. Further phylogenetic studies are needed to evaluate MAYV, which has not been widely examined

Measurement of the cosmic ray spectrum above 4×10184{\times}10^{18} eV using inclined events detected with the Pierre Auger Observatory

A measurement of the cosmic-ray spectrum for energies exceeding $4{\times}10^{18}$ eV is presented, which is based on the analysis of showers with zenith angles greater than $60^{\circ}$ detected with the Pierre Auger Observatory between 1 January 2004 and 31 December 2013. The measured spectrum confirms a flux suppression at the highest energies. Above $5.3{\times}10^{18}$ eV, the "ankle", the flux can be described by a power law $E^{-\gamma}$ with index $\gamma=2.70 \pm 0.02 \,\text{(stat)} \pm 0.1\,\text{(sys)}$ followed by a smooth suppression region. For the energy ($E_\text{s}$) at which the spectral flux has fallen to one-half of its extrapolated value in the absence of suppression, we find $E_\text{s}=(5.12\pm0.25\,\text{(stat)}^{+1.0}_{-1.2}\,\text{(sys)}){\times}10^{19}$ eV.Comment: Replaced with published version. Added journal reference and DO

Photobiomodulation reduces the cytokine storm syndrome associated with Covid-19 in the zebrafish model

Although the exact mechanism of the pathogenesis of COVID-19 is not fully understood, oxidative stress and the release of pro-inflammatory cytokines have been highlighted as playing a vital role in the pathogenesis of the disease. In this sense, alternative treatments are needed to reduce the inflammation caused by COVID-19. Therefore, this study aimed to investigate the potential effect of red PBM as an attractive therapy to downregulate the cytokine storm caused by COVID-19 from a zebrafish model. RT-PCR analyses and protein-protein interaction prediction among SARS-CoV-2 and Danio rerio proteins showed that rSpike was responsible for generating systemic inflammatory processes with significantly increased pro-inflammatory (il1b, il6, tnfa, and nfkbiab), oxidative stress (romo1) and energy metabolism (slc2a1a, coa1) mRNA markers, with a pattern like those observed in COVID-19 cases in humans. On the other hand, PBM treatment decreased the mRNA levels of these pro-inflammatory and oxidative stress markers compared with rSpike in various tissues, promoting an anti-inflammatory response. Conversely, PBM promotes cellular and tissue repair of injured tissues and significantly increases the survival rate of rSpike-inoculated individuals. Additionally, metabolomics analysis showed that the most impacted metabolic pathways between PBM and the rSpike-treated groups were related to steroid metabolism, immune system, and lipids metabolism. Together, our findings suggest that the inflammatory process is an incisive feature of COVID-19, and red PBM can be used as a novel therapeutic agent for COVID-19 by regulating the inflammatory response. Nevertheless, the need for more clinical trials remains, and there is a significant gap to overcome before clinical trials.publishedVersio

Twenty-Four-Hour Central (Aortic) Systolic Blood Pressure: Reference Values and Dipping Patterns in Untreated Individuals.

Central (aortic) systolic blood pressure (cSBP) is the pressure seen by the heart, the brain, and the kidneys. If properly measured, cSBP is closer associated with hypertension-mediated organ damage and prognosis, as compared with brachial SBP (bSBP). We investigated 24-hour profiles of bSBP and cSBP, measured simultaneously using Mobilograph devices, in 2423 untreated adults (1275 women; age, 18-94 years), free from overt cardiovascular disease, aiming to develop reference values and to analyze daytime-nighttime variability. Central SBP was assessed, using brachial waveforms, calibrated with mean arterial pressure (MAP)/diastolic BP (cSBPMAP/DBPcal), or bSBP/diastolic blood pressure (cSBPSBP/DBPcal), and a validated transfer function, resulting in 144 509 valid brachial and 130 804 valid central measurements. Averaged 24-hour, daytime, and nighttime brachial BP across all individuals was 124/79, 126/81, and 116/72 mm Hg, respectively. Averaged 24-hour, daytime, and nighttime values for cSBPMAP/DBPcal were 128, 128, and 125 mm Hg and 115, 117, and 107 mm Hg for cSBPSBP/DBPcal, respectively. We pragmatically propose as upper normal limit for 24-hour cSBPMAP/DBPcal 135 mm Hg and for 24-hour cSBPSBP/DBPcal 120 mm Hg. bSBP dipping (nighttime-daytime/daytime SBP) was -10.6 % in young participants and decreased with increasing age. Central SBPSBP/DBPcal dipping was less pronounced (-8.7% in young participants). In contrast, cSBPMAP/DBPcal dipping was completely absent in the youngest age group and less pronounced in all other participants. These data may serve for comparison in various diseases and have potential implications for refining hypertension diagnosis and management. The different dipping behavior of bSBP versus cSBP requires further investigation