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Perioperative vasopressors are associated with an increased risk of gastrointestinal anastomotic leakage
Biochar Obtained from Caryocar brasiliense Endocarp for Removal of Dyes from the Aqueous Medium
Given the increase in environmental pollution, especially of water, the emergence of studies that seek to develop strategies to mitigate/treat such effects have gained prominence in the world scientific community. Among the numerous adsorption processes, those made from biochar production stand out. This study analyzed the adsorption properties of the blue methylene model dye in the aqueous solution of biochar and activated biochar developed from pequi (Caryocar brasiliense) endocarp. The biochar was characterized, before and after adsorption, by infrared spectroscopy (FTIR), scanning electron microscopy (SEM), X-ray diffractometry (XRD), and thermogravimetric analysis (TG). The surface load of the materials was performed by the point of zero charge (pHPZC) method. The study also included analyses of contact time parameters and adsorbed concentration in the adsorption process. Morphological analysis showed that a more significant and profound number of fissures and pores appeared in the activated biochar compared to the biochar. Residual mass analysis evidenced that biochar lost about 15% more mass than the activated biochar, indicating that activation occurred satisfactorily. The adsorption process was well adjusted by pseudo-second-order kinetics and Langmuir’s isothermal model. The activated biochar achieved an excellent adsorption capacity of 476.19 mg.g−1, thus demonstrating to be a sound system for removing dyes from an aqueous medium
Aplicabilidade da Lei de Newcomb-Benford nas fiscalizações do imposto sobre serviços - ISS Applicability of the Newcomb-Benford Law on inspections service tax - ISS
Este trabalho verifica a aplicabilidade da auditoria digital em empresas prestadoras de serviços, contribuindo para melhoria imediata da gestão tributária. Considera-se relevante esta pesquisa pela oportunidade de especializar os auditores na realização de suas tarefas e em outros campos de atuação, destacadamente nas despesas públicas. Por meio de um modelo matemático - Newcomb-Benford -, tornou-se possível identificar irregularidades existentes nas empresas, sendo uma ferramenta importante no planejamento das auditorias. Esta pesquisa interdisciplinar, também, tem sua importância devido ao ineditismo da aplicação desse método no Imposto sobre Serviços. Utilizou-se a estratégia de estudo de caso, realizando-se análises detalhadas de empresas fiscalizadas entre 2005 e 2006. Empregou-se a abordagem qualitativa para melhor compreender o funcionamento da estrutura organizacional do departamento de fiscalização, coletando-se dados por meio de análise documental e entrevista não estruturada. Pela abordagem quantitativa, verificou- se a aderência do modelo, que sinalizou desvios: notas fiscais paralelas, calçadas e não escrituradas. A análise documental, entrevistas e testes do modelo atuaram num processo de constante triangulação de informações. Os resultados apontam: aderência do modelo à fiscalização do ISS; importância da implementação do método em outras áreas; urgência em se promoverem alterações nas formas e regras para se auditarem as empresas, bem como na divulgação desses resultados para os municípios brasileiros, principalmente por não necessitar de novos investimentos, considerando os escassos recursos na administração pública. Ao final, sugere-se uma agenda de pesquisa com finalidade de se aprimorar a gestão tributária.<br>This paper verifies the applicability of the digital audit in service companies, contributing to the immediate improvement of tax management. This research is considered relevant due to the opportunity to specialize the Auditors in carrying out their tasks and in other fields of endeavor, prominently in public expenditure. Through a mathematical model - Newcomb-Benford's law -irregularities could be identified in companies, as an important tool to plan audits. This interdisciplinary research is also important due to the unedited application of this method to Service Tax. The case study strategy was used, with detailed analyses of companies inspected in 2005 and 2006. The qualitative approach was applied to better understand the functioning of the Supervision Department's organizational structure, collecting data through documentary analysis and unstructured interview. Using the quantitative approach, adherence to the model was verified, which signaled deviations. The documentary analysis, interviews and model tests acted in a constant information triangulation process. The results suggest: adherence to ISS supervision model; importance of putting the method in practice in other areas; urgent need to promote changes in forms and rules to audit firms, as well as in the dissemination of these results to Brazilian cities, mainly because no new investments are demanded, in view of scarce resources in public administration. Finally, a national research agenda is suggested to enhance tax management