Oral paracoccidioidomycosis:a retrospective study of 95 cases from a single center and literature review

The ecoepidemiological panorama of paracoccidioidomycosis (PCM) is dynamic and still ongoing in Brazil. In particular, data about the oral lesions of PCM are barely explored. The aim of this study was to report the clinicopathological features of individuals diagnosed with oral PCM lesions at an oral and maxillofacial pathology service in Rio de Janeiro, Brazil, in the light of a literature review. A retrospective study was conducted on oral biopsies obtained from 1958 to 2021. Additionally, electronic searches were conducted in PubMed, Embase, Scopus, Web of Science, Latin American and Caribbean Center on Health Sciences Information, and Brazilian Library of Dentistry to gather information from large case series of oral PCM. Ninety-five cases of oral PCM were surveyed. The manifestations were more frequent among males (n=86/90.5%), middle-aged/older adults (n=54/58.7%), and white individuals (n=40/51.9%). The most commonly affected sites were the gingiva/alveolar ridge (n=40/23.4%) and lip/labial commissure (n=33/19.3%); however, one (n=40/42.1%) or multiple sites (n=55/57.9%) could also be affected. In 90 (94.7%) patients, ?mulberry-like? ulcerations/moriform appearance were observed. Data from 21 studies (1,333 cases), mostly Brazilian (90.5%), revealed that men (92.4%; male/female: 11.8:1) and individuals in the fifth and sixth decades of life were the most affected (range: 7-89 years), with the gingiva/alveolar ridge, palate, and lips/labial commissure being the sites most frequently affected. The features of oral PCM lesions are similar to those reported in previous studies from Latin America. Clinicians should be aware of the oral manifestations of PCM, with emphasis on the clinicodemographic aspects and differential diagnoses, especially considering the phenomenon of the emergence of reported cases in rural and/or urban areas of Brazil

Retenção da Cofins nas Instituições Federais de Ensino Superior: reflexos na contabilidade das empresas tributadas pelo lucro real

Este artigo consiste em demonstrar os reflexos que a Retenção da Contribuição para o Financiamento da Seguridade Social nas Instituições Federais de Ensino Superior provoca na contabilidade das empresas tributadas pelo Lucro Real, tendo em vista a não cumulatividade do Tributo. Este é um estudo de caso de abordagem qualitativa quanto ao seu objeto de pesquisa. Para a coleta de dados, foram empregadas as técnicas da observação direta e participante com auxílio da análise empírica documental, corroborada com bibliografia específica e pertinente. Por fim, alguns resultados elencados demonstram que a obrigação da Retenção da Contribuição visando o Financiamento da Seguridade Social nas Instituições de Ensino Superior na fonte consiste na eficiência e efetividade do papel do Estado diante da sociedade para poder arrecadar de forma mais eficaz