AUDITORIA NA ADMINISTRAÇÃO PÚBLICA: ANÁLISE COMPARATIVA DAS TÉCNICAS EMPREGADAS PARA AVALIAÇÃO DAS AÇÕES GOVERNAMENTAIS

O presente trabalho tem por objetivo comparar as principais técnicas de auditoria empregadas para avaliação das ações governamentais com as técnicas de auditoria convencional empregadas nos órgãos públicos da administração do Governo Federal. A metodologia empregada para a presente pesquisa caracteriza-se como sendo descritiva, do tipo documental, de natureza qualitativa. Foram levantadas, junto a um órgão público do Poder Judiciário, as auditorias efetuadas no ano de 2008, empregando-se a técnica de auditoria convencional, comparando-as com as técnicas de avaliação de ação governamental em 2.508 processos auditados. Pelos resultados apresentados pela pesquisa, concluiu-se que a técnica de ação governamental análise RECI (quem é o Responsável, quem Executa, quem é Consultado e quem é Informado), relaciona-se com varias outras técnicas convencionais, tais como exame dos documentos originais e exame físico. Análise Stakeholder também tem papel muito importante quando contempla os atores envolvidos no processo, relacionando-os com exame dos documentos originais. A técnica convencional observação dos fatos, não possui relação com as técnicas de ações governamentais

ANALYSIS OF DISCONTINUED OPERATIONS IN BRAZIL AFTER IFRS 5 ADOPTION

In this paper we analyzed the effect size and frequency of Brazilian discontinued operations as well as the managers’ justifications presented in the current and annual reports for discontinued operations. Our study comprises the analysis of 191 discontinued operations disclosed by Brazilian companies after the IFRS adoption, for the period from 2010 to June 2016. We hand-collected the reasons for discontinued operations based on management’s explanations provided in the current and annual reports. We performed a qualitative (content analysis) and quantitative (contingency table and nonparametric statistical tests) data analysis. Consistent with the Theory of Corporate Scandals, our results show that there was no evidence that Brazilian companies made opportunistic decisions to discontinue operations in order to increase their core income. Our study extends the literature in two ways: first, by providing new evidence about the impacts of IFRS 5 adoption in a developing market; second, by showing that adopting the forward-looking approach based on managers’ intention does not relate to opportunistic decisions

O COMÉRCIO INFORMAL, POLÍTICAS PÚBLICAS E TERRITÓRIO URBANO MOSSOROENSE

Consiste num estudo de cunho teórico e empírico que objetiva analisar a relação conflituosa entre o Estado e os comerciantes informais – os camelôs – na cidade de Mossoró (Rio Grande do Norte), tomando por base a discussão do conceito de território, enquanto espaço apropriado a partir de relações de poder, e a relação entre as políticas públicas e sua contribuição para a configuração do território. Constata que a atividade comercial informal tem se apropriado dos espaços públicos do centro urbano em tela, contrapondo-se a leis e normas urbanísticas vigentes. Essa apropriação ilegal tem sido a força motriz e impulsora dos conflitos ocorridos entre o Estado e os camelôs na urbe mossoroense. Aponta que não é apenas essa dinâmica que alimenta esse impasse Estado x Camelôs, havendo outras forças e jogos de interesses envolvidos nesse processo - que sobrepuja o cumprimento (ou não) das regras urbanísticas. Resulta de um estudo desenvolvido por meio da leitura de materiais teórico-conceituais, que abordam a discussão de território e de políticas públicas, bem como documentos oficiais normativos, os quais se fizeram o aporte teórico para a análise da realidade do território urbano mossoroense, através de pesquisa de campo em seu núcleo urbano (observação da dinâmica citadina)

Análise de marcadores não-invasivos de fibrose em portadores de doença hepática gordurosa não alcoólica

Introdução: o diagnóstico da doença hepática gordurosa não alcoólica (DHGNA), é realizado pela biópsia hepática que direciona o seu tratamento. Como desvantagens da biópsia,têm-se o custo do procedimento, a possibilidade de erro amostral e a morbidade. Visando minimizar e/ou direcionar a indicação da biópsia hepática, marcadores não-invasivos têm sido propostos para avaliar fibrose em portadores de DHGNA. Objetivos: Analisar a eficácia dos escores não–invasivos de fibrose APRI e FIB-4 na avaliação de pacientes com DHGNA e verificar o seu benefício na prática clínica. Métodos: Estudo transversal incluindo pacientes com DHGNA submetidos à biópsia de fígado. Definiu-se como fibrose significante, o estádio maior ou igual a dois na biópsia, usada como padrão-ouro. Curvas ROC foram utilizadas para avaliar o desempenho diagnóstico dos escores em predizer a presença ou ausência de fibrose significativa. Resultados: Foram incluídos 33 pacientes adultos, com média de idade 46,4 ± 11,05 anos. Foram considerados como pontos de corte para fibrose não significativa, os valores iguais ou menores do que 0,33 e 1,3 para o APRI e o FIB-4, respectivamente. As AUROC foram 0,68 para o APRI e 0,63 para o FIB-4. A presença de cirrose foi considerada nos pontos de corte 1 e 2,67 para o APRI e FIB-4, respectivamente. Os VPP e VPN para excluir fibrose significativa foram: APRI 90% e 46,15% e para o FIB-4 de 85,18% e 66,66%, respectivamente. O procedimento poderia ter sido corretamente evitado em 54,5 % com o APRI e 66,7 % com o FIB-4, se restringíssemos a indicação de biópsia hepática aos indivíduos com valores intermediários de cada escore. Conclusão: Embora os modelos APRI e FIB-4 tenham apresentado sensibilidade e especificidade sub-ótimas para diferenciar fibrose significativa, para a maioria dos pacientes a biópsia poderia ter sido evitada com a aplicação dos escores, o que corrobora sua utilização na prática clínica

Preparation and characterization of polymeric nanoparticles loaded with the flavonoid luteolin, by using factorial design.

Nanoparticles containing luteolin flavonoid were prepared by using interfacial polymer deposition following solvent displacement. The formulation was optimized using factorial design. The parameters studied were the type of polymer [poly(ε-caprolactone) and poly(lactic-co-glycolic acid)], nature oil (isodecyl oleate and oleic acid) and the quantity of luteolin. Nanocapsules and nanospheres were also prepared and evaluated. Colloidal suspensions were characterized by evaluating pH, the particle size, the zeta potential, the morphological aspect and the kinetic release. A new High Performance Liquid Chromatography method was developed and validated in order to quantify luteolin in colloidal suspension allowing the analyses of the absolute recovery, entrapment efficiency and the kinetic release. The luteolin-absolute recovery ranged from 61.6% to 95%; entrapment efficiency was nearly 100% in all formulations and the particle sizes were smaller than 185.5 nm. The nanoparticles prepared with isodecyl oleate show a negative zeta potential. On the other hand, when oleic acid was utilized, the zeta potential was positive. The nanoparticles prepared by using isodecyl oleate have a more perfect spherical shape with a regular surface and form, homogeneity, and lower size dispersion. Nanocapsules and nanospheres have a similar release mechanism of pure diffusion according with Korsmeyer-Peppas’s model

Preparation and characterization of polymeric nanoparticles loaded with the flavonoid luteolin, by using factorial design

Nanoparticles containing luteolin flavonoid were prepared by using interfacial polymer deposition following solvent displacement. The formulation was optimized using factorial design. The parameters studied were the type of polymer [poly(-caprolactone) and poly(lactic-co-glycolic acid)], nature oil (isodecyl oleate and oleic acid) and the quantity of luteolin. Nanocapsules and nanospheres were also prepared and evaluated. Colloidal suspensions were characterized by evaluating pH, the particle size, the zeta potential, the morphological aspect and the kinetic release. A new High Performance Liquid Chromatography method was developed and validated in order to quantify luteolin in colloidal suspension allowing the analyses of the absolute recovery, entrapment efficiency and the kinetic release. The luteolin-absolute recovery ranged from 61.6% to 95%; entrapment efficiency was nearly 100% in all formulations and the particle sizes were smaller than 185.5 nm. The nanoparticles prepared with isodecyl oleate show a negative zeta potential. On the other hand, when oleic acid was utilized, the zeta potential was positive. The nanoparticles prepared by using isodecyl oleate have a more perfect spherical shape with a regular surface and form, homogeneity, and lower size dispersion. Nanocapsules and nanospheres have a similar release mechanism of pure diffusion according with Korsmeyer-Peppas’s model.CNPqCAPESFAPES

Fatty acids profile and anti-nutritional factors of raw and roasted Caryocar brasiliense almonds

Caryocar brasiliense Camb. is one of the most abundant fruits in the Brazilian Savannah. Its pulp is highly appreciated in the regional cuisine, but its almond (also edible) is little used. The consumption of raw almond can cause digestive problems, due to the possible presence of anti-nutritional factors, as well as roasting can nutritionally change it. This study aimed at evaluating the centesimal composition, fatty acids profile and anti-nutritional factors, in raw and roasted (at 270ºC, for 15 minutes) Caryocar brasiliense almonds from the Goiás State, Brazil, submitted to analyses of centesimal composition (moisture, proteins, lipids, ashes, carbohydrates and energy value), fatty acids profile and anti-nutritional factors (trypsin, tannin and phytate inhibitors). The centesimal composition and anti-nutritional factors, respectively for raw and roasted almonds, showed the following values: moisture: 25.40% and 1.70%; ashes: 3.90% and 4.60%; proteins: 13.40% and 14.70%; lipids: 24.70% and 25.70%; carbohydrates: 32.50% and 53.30%; and energy value: 406.20 kcal/100 g and 503.00 kcal/100 g, with absence of trypsin inhibitors and tannins with 1.21% and 1.17% and phytates with 2.64% and 1.86%. In the fatty acids profile, respectively for raw and roasted almonds, 86.90% and 84.61% of saturated acids and 10.57% and 10.40% of unsaturated acids were observed. The roasting of almonds did not significantly affect (p > 0.05) only the protein, thus interfering both in the nutritional and anti-nutritional characteristics

Preparation and characterization of polymeric nanoparticles loaded with the flavonoid luteolin, by using factorial design.

Nanoparticles containing luteolin flavonoid were prepared by using interfacial polymer deposition following solvent displacement. The formulation was optimized using factorial design. The parameters studied were the type of polymer [poly(ε-caprolactone) and poly(lactic-co-glycolic acid)], nature oil (isodecyl oleate and oleic acid) and the quantity of luteolin. Nanocapsules and nanospheres were also prepared and evaluated. Colloidal suspensions were characterized by evaluating pH, the particle size, the zeta potential, the morphological aspect and the kinetic release. A new High Performance Liquid Chromatography method was developed and validated in order to quantify luteolin in colloidal suspension allowing the analyses of the absolute recovery, entrapment efficiency and the kinetic release. The luteolin-absolute recovery ranged from 61.6% to 95%; entrapment efficiency was nearly 100% in all formulations and the particle sizes were smaller than 185.5 nm. The nanoparticles prepared with isodecyl oleate show a negative zeta potential. On the other hand, when oleic acid was utilized, the zeta potential was positive. The nanoparticles prepared by using isodecyl oleate have a more perfect spherical shape with a regular surface and form, homogeneity, and lower size dispersion. Nanocapsules and nanospheres have a similar release mechanism of pure diffusion according with Korsmeyer-Peppas’s model

Nanopartículas de poli-'épsilon'-caprolactona carregadas com hidrocortisona: preparação usando planejamento fatorial e sua avaliação

Polymeric-nanoparticle systems such as nanocapsules and nanospheres have a great potential in applications for nanoencapsulation of corticosteroids which show low solubility in water. The physicochemical characteristics of nanoparticle suspensions are important pre-requisites for the successful development of new dosage form. In this study, hydrocortisone-loaded poly-ε-caprolactone nanoparticles have been prepared by the interfacial deposition method. A 3-factor 2-level factorial design was used to study and optimize nanoparticles formulation. This factorial design was used to study the contrasts and effects of independent variables on particle size distribution, morphology, surface charge, drug content, entrapment efficiency and in vitro drug release profiles. The screened independent variables were: the concentration of hydrocortisone, poly-ε-caprolactone and isodecyl oleate. A High Performance Liquid Chromatography method was developed and validated for hydrocortisone quantification. Special attention was given to both absolute recovery and entrapment efficiency. The results of optimized formulations showed a narrow size distribution with a polydispersity index near to 0.200. The particle sizes were on average 109.2 and 236.5nm to nanospheres and nanocapsules, respectively. In the best formulations the zeta potential was higher than 30 mV (in module) and the absolute recovery and entrapment efficiency were higher 82% and nearly 60%, respectively. The main variables were the quantity of the polymer and of the oil. Nanoparticles observed by the Scanning Electron Microscope depicted extremely spherical shape. In vitro release studies were performed through dialysis with continuous stream. Nanocapsules and nanospheres showed a similar pure diffusion release mechanism according to Korsmeyer-Peppas’s model.CNPqCAPESFAPES

Pervasive gaps in Amazonian ecological research

Biodiversity loss is one of the main challenges of our time,1,2 and attempts to address it require a clear un derstanding of how ecological communities respond to environmental change across time and space.3,4 While the increasing availability of global databases on ecological communities has advanced our knowledge of biodiversity sensitivity to environmental changes,5–7 vast areas of the tropics remain understudied.8–11 In the American tropics, Amazonia stands out as the world’s most diverse rainforest and the primary source of Neotropical biodiversity,12 but it remains among the least known forests in America and is often underrepre sented in biodiversity databases.13–15 To worsen this situation, human-induced modifications16,17 may elim inate pieces of the Amazon’s biodiversity puzzle before we can use them to understand how ecological com munities are responding. To increase generalization and applicability of biodiversity knowledge,18,19 it is thus crucial to reduce biases in ecological research, particularly in regions projected to face the most pronounced environmental changes. We integrate ecological community metadata of 7,694 sampling sites for multiple or ganism groups in a machine learning model framework to map the research probability across the Brazilian Amazonia, while identifying the region’s vulnerability to environmental change. 15%–18% of the most ne glected areas in ecological research are expected to experience severe climate or land use changes by 2050. This means that unless we take immediate action, we will not be able to establish their current status, much less monitor how it is changing and what is being lostinfo:eu-repo/semantics/publishedVersio