Pequenas e médias empresas e disclosure obrigatório : efeitos da adoção do IFRS, auditoria e endividamento

Este estudo tem como objetivo verificar os efeitos da adoção do IFRS, da auditoria externa e do endividamento no nível do disclosure contábil das pequenas e médias empresas. Para tanto foram analisadas PMEs que publicaram suas demonstrações contábeis em Diário Oficial do Distrito Federal, Espírito Santo, Minas Gerais, Mato Grosso e São Paulo no período de 2012 a 2015. Para avaliar o nível do disclosure contábil obrigatório foram analisadas a quantidade de notas explicativas divulgadas pelas PMEs, a quantidade de demonstrações contábeis publicadas e a quantidade de contas em seus balanços patrimoniais. Por esse motivo este trabalho utilizou o método de Regressão Linear para Dados de Contagem. Os resultados encontrados indicam que PMEs que informaram em notas explicativas seguir como o padrão contábil o CPC (Completo ou para PMEs), que contrataram serviços de auditoria externa, especialmente de firmas Big Four e que apresentaram endividamento elevado, possuem uma tendência a publicar um maior número de notas explicativas. Além disso, PMEs que declararam seguir o CPC para PMEs e foram auditadas por Big Four indicaram tendência a reduzir o número de contas em seus balanços patrimoniais, o que não significa que o nível de disclosure contábil nessas empresas esteja comprometido, uma vez que essas PMEs também tendem a divulgar mais notas explicativas, sendo, portanto, mais transparentes dessa forma, reduzindo o número de contas patrimoniais e ampliando as informações nelas contidas.This study aims to verify the effects of the IFRS adoption, external auditing and leverage on the accounting disclosure level of small and medium-sized enterprises. In order to evaluate the level of the mandatory accounting disclosure, this study analyzes the quantity of information disclosed by SMEs on their financial statements reported in “Diário Oficial” of five Brazilian states: Distrito Federal, Espírito Santo, Minas Gerais, Mato Grosso and São Paulo. To evaluate the level of mandatory accounting disclosure, this study considers the number of notes, the number of published financial statements and the number of accounts in their balance sheets. For this reason, this research uses the Regression method with Count Data. The results indicate that SMEs that reported in their notes that they apply as accounting standard the IFRS (Full or for SMEs), that contracted external audit services, especially of Big Four firms and that had high leverage, have a tendency to disclose a larger number of notes. In addition, SMEs that have stated that they are applying the IFRS for SMEs and were audited by Big Four have indicated a tendency to reduce the number of accounts in their balance sheets, which does not mean that the level of accounting disclosure in these companies is compromised, they also tend to disclose more notes and are therefore more transparent in this way, reducing the number of equity accounts and expanding the information contained therein.CAPE

The diversity of Porcine Reproductive and Respiratory Syndrome Virus Type 1 and 2 in Denmark

Session - Viral Heterogeneity and EvolutionBoth Type 1 and Type 2 PRRS viruses are circulating among Danish pigs. The first appearance of Type 1 PRRSV in Denmark was in 1992 whereas the Type 2 PRRSV was introduced in 1996 after the use of a live attenuated vaccine that reverted to virulence. Since then, vaccination to control the disease for both PRRSV genotypes has been widely used in Denmark and it is therefore highly relevant to monitor the diversity of currently circulating PRRSV strains. Only subtype 1 of the Type 1 PRRSV strains and vaccine-like Type 2 PRRSV strains were previously detected in Denmark, however, only few Danish PRRSV strains were sequenced. Denmark exports more than 50.000 living pigs each month. A portion of these pigs inevitably harbor PRRSV. Thus, the diversity of PRRSV in Denmark is of interest to other countries besides Denmark. The main objective of the present study was to close the gap in knowledge on the genetic diversity of currently circulating PRRSV stains in Danish pigs by sequencing ORF5 and ORF7 of approximately 41 Type 1 and 50 Type 2 strains isolated between 2003 and 2013. Furthermore, full genome analysis was performed on nine Type 1 and nine Type 2 selected strains. The preliminary assessment of the results showed that the Type 1 strains all belonged to subtype 1. Based on the ORF5 sequences, the Danish Type 1 viruses clustered into two groups. These two groups shared 84 % to 92 % and 94 % to 99 % nucleotide identity to the Lelystad virus, respectively. The sequenced Type 2 viruses showed a significant higher level of identity in that the ORF5 sequences were 94 - >99 % identical at the nucleotide level. Most of the Type 2 viruses, shared high level of identity to the VR2332 vaccine strain (Ingelvac MLV), but a few more diverse isolates were also identified, including strains with interesting deletions in NSP2 and other genes. The full genome sequences of Danish strains showed an overall nucleotide identity of 88-98 % (Type 1) and 94 % to >99 % (Type 2). The impact of these results will be discussed.postprin

Genetic dissection of complete genomes of Type 2 PRRS viruses isolated in Denmark over a period of 15 years

AbstractType 2 Porcine Reproductive and Respiratory Syndrome Virus (PRRSV) was first detected in Europe in 1996 co-incident with the introduction of a live attenuated vaccine. Since then, only limited ORF5 and ORF7 sequences of Type 2 PRRS viruses have been reported throughout Europe. In the present study, the genetic and antigenic diversity of 11 complete genomes and 49 ORF5 and 55 ORF7 nucleotide sequences obtained from 57 viruses in Denmark from 2003 to 2012 were examined. The genetic identity of the 11 complete genomes to the vaccine strain (Ingelvac PRRS MLV) ranged between 93.6 and 99.6% while the 49 ORF5 sequences examined were 94.0–99.8% identical to the vaccine strain. Among the Danish sequences, the pairwise nucleotide identity was 90.9–100% and 93.0–100.0% for ORF5 and ORF7, respectively. Analysis of the genetic region encoding NSP2 revealed high diversity among the Danish viruses with an 86.6–98.9% range in similarity. Furthermore, several of the sequenced viruses harbored deletions in the NSP2 coding region. Phylogenetic analysis in a global Type 2 PRRSV framework classified all Danish isolates to a single cluster (sub-lineage 5.1) which comprised strains closely-related to the Type 2 prototype isolate VR2332

Evolution of porcine reproductive and respiratory syndrome virus

Porcine reproductive and respiratory syndrome virus (PRRSV) is one of the leading swine pathogens causing tremendous economic loss to the global swine industry. Since its recognition in the late 1980s, PRRSV has continued to expand in genetic diversity which poses problems for management and eradication. As a result, tracing and tracking the evolving diversity of PRRSV is critical to all stakeholders. In 2010, a phylogenetic framework was proposed to classify all type 2 PRRSV ORF5 sequences (n ≈ 8,000). Since then a further build-up of sequences (n ≈ 5,000) prompted questions on the robustness of the 2010 system in typing new sequences and what new insights on PRRSV diversity could be gauged. Phylogenetic classification of new sequences did not lead to the discovery of new evolutionary lineages but enriched the diversity of existing lineages. Importantly, lineages 1 and 9 revealed widening divergence of PRRSV isolates over time with genetic distance peaking at ≥ 10% at present. The growing genetic disparity between viruses and commercial vaccines over time was equally evident. Seven out of the nine lineages had evolutionary origins in North America while the remaining two originated from East Asia. Lineages 1, 5, 8, and 9 viruses were the dominant circulating strains in the field, accounting for > 97% of the dataset. The USA was the country most impacted from the circulation of a diverse set of viruses with isolation of strains of almost every lineage. However, Canada exhibited the greatest heterogeneity in viral diversity despite having rarely experienced foreign introductions. Asian countries also displayed significant diversity but the burden of type 2 PRRSV in Europe was limited. While intra-country diversity levels were more or less comparable across the USA, the same was highly skewed among Canadian provinces. Overall, the inferred burden of vaccine-related viruses on circulating strains was approximately 5%. To date, the majority of PRRSV diversity studies have focused on limited regions of the genome which incompletely characterize evolutionary mechanisms shaping the viral genome as a whole. A methodology of sequencing near complete-length PRRSV genomes was developed to obtain genomic sequences of a diverse set of 16 Hong Kong isolates. Genome assemblies and phylogenetic typing indicated the co-circulation of strains of both genotypes (type 1and type 2) with varying Nsp2 deletion patterns and distinct evolutionary lineages ("High Fever"-like and local endemic type). Recombination analyses revealed genomic breakpoints in structural and non-structural regions of genomes of both genotypes with evidence of many recombination events originating from common ancestors. Additionally, the high fold of coverage per nucleotide allowed the characterization of minor variants arising from the intra-strain heterogeneity. Overall, 0.56-2.83% of sites were polymorphic with respect to cognate consensus genomes. The distribution of minor variants across each genome was not uniform, indicating the influence of selective forces. The proportion of variants causing an amino acid change in their respective codons ranged between 25-67% with many predicted to be non-deleterious. Low frequency deletion variants were also detected, providing one possible mechanism for their sudden emergence as cited in previous reports.published_or_final_versionBiological SciencesDoctoralDoctor of Philosoph

Molecular epidemiology and evolution of type 2 porcine reproductive and respiratory syndrome virus in Ontario, Canada

Recently, progress was made in collecting, classifying, and characterizing the genetic diversity of type 2 porcine reproductive and respiratory syndrome virus (PRRSV) using all known and publically available sequencing information. Despite this voluminous attempt, these analyses were largely na?ve of the Canadian contribution to circulating viruses. This represented a vital omission in the study of molecular epidemiology due to the fact that Canada had recorded the earliest evidence of the existence of type 2 PRRSV. To this end, the genetic diversity and evolutionary aspects of PRRSVs distributed in the Province of Ontario in Canada were characterized to abridge this existing knowledge gap on type 2 PRRSV. Genotyping of type 2 strains is primarily based on either a phylogenetic or restriction fragment length polymorphism (RFLP) approach. Classification of Ontario PRRSV field isolates (n = 505) from 1999 to 2010, based on a global type 2 PRRSV ORF5 phylogenetic framework, revealed genetic diversity comparable to PRRSV in the USA, with sequences assigned to five of nine lineages (1, 2, 5, 8 and 9). A majority (~85%) of these isolates were typed to the first two lineages (1 and 2). Despite a relatively smaller sample size to the USA, the topology of the phylogenetic tree indicated Canadian origins of these two lineages. Mapping RFLP patterns of Ontario isolates onto the phylogenetic tree revealed numerous examples of different patterns located within the same phylogenetic cluster. Examples of the non-specificity of RFLP patterns to any particular lineage or sub-lineage were abound. Statistical analysis showed occurrences where similar RFLP patterns masked diverse genetic distances and instances of close genetic proximity with divergent RFLP patterns. An examination of the most abundant 15 RFLP patterns revealed that the discrepancy between RFLP typing and genetic distances was not attributable to a single or few patterns but was rather a permeating feature. Importantly, the tree topology also indicated a Canadian ancestry for the highly virulent MN184-related strains that first emerged in 2001 in the USA. Selective pressure analyses highlighted a handful of positively selected sites most of which were located in the ORF5 ectodomains of outbreak strains, implicating the host immune system as the possible selective agent. This was in contrast to the closely-related Ontario strains which were subject to strong purifying selection. A broader survey of transmission dynamics in North America unveiled a higher virus flow from Canada to the USA with the primary targets being the Lake States and Corn Belt. In turn, these regions served to disseminate viruses to other swine production regions in the USA. Virus flow from the USA to Canada occurred on a much smaller scale. Collectively, extensive genetic diversity prevails in type 2 PRRSV in one region of the North American swine industry and it is not described adequately by RFLP typing which might have some value in differentiating strains at the local farm level, instead. For diagnostic and research purposes, phylogenetic typing should be the preferred method. Finally, stronger surveillance needs to be adopted to minimize cross-border virus transmission.published_or_final_versionBiological SciencesMasterMaster of Philosoph

Deep sequencing of HK PRRSV strains.

<p>Shown from the periphery to the centre of the figure for each strain is strain ID, genome ideogram (blue for type 1; red for type 2), sequencing depth across the genome, minor variants detected across the genome with at least 1% frequency (<10% in green, > = 10% in yellow, > = 30% in red), amino acid comparisons (green for type 1; blue for type 2) with reference strains (LV for type 1; ATCC VR2332 for type 2) for individual ORFs across the genome (non-conformity represented by white streaks), and pairwise aligned amino acid differences between sequenced strains for individual ORFs (non-structural ones in light shade; structural ones in dark shade) across the genome (blue for type 1; red for type 2).</p

Summary features of deletions detected in minor variants of a subset of HK PRRSV strains.

<p>*: Deletion falls in the overlapping region of adjacent ORFs affecting both.</p

Summary on the nature, incidence, and impact on codons of minor variants across consensus genomes of HK PRRSV strains.

<p>*: percentage of codons (out of the total number of codons) in the coding region with at least one minor variant.</p>+<p>: percentage of minor variants (out of the total number of variants) capable of causing an amino acid change in their respective consensus codons.</p>∧<p>: percentage of codons with variants (out of the total number of codons with variants) capable of causing an amino acid change in their respective consensus codons.</p><p><i>Sn</i>: Shannon entropy.</p