Compreendendo a Prática da Deliberação em uma Controladoria sob a Perspectiva do Julgamento Performativo

This research analyzed deliberation practice in a controllership, mainly the decision to replace a given budgetary practice by another, in light of performative judgements, in a big-sized company in São Paulo City, between 2017 and 2020. The research followed the interpretative design, and adopted the research-action strategy. Participatory observation, in-depth interviews (initial research stage) and documental analyses were the techniques applied to find evidences. The field zooming in and zooming out movements were used to describe the elements featuring this practice, by switching the theoretical lens to better understand the whole and the elements composing it. Data analysis followed the framework proposed by Bispo (2015). We have found four fragments of practices encompassing the material arrangements where deliberation takes place: financial management practice, accounting management practice, expense management practice and information technology management practice. Different from the accountability management mainstream, which assumes rationality driven by economic aims, we have observed that deliberation in the assessed controllership is boosted by the “rationality of becoming” as permanent flow. Such a rationality is collectively built due to practical wisdom and to the ability of making practical decisions that form wisdom and practical judgements. It simultaneously shows its fragility in comparison to what is expected from the economic paradigm, as well as its richness, by encompassing the pluralism and dynamics of the context it is inserted in. A pesquisa analisou a prática da deliberação em uma controladoria, especificamente a decisão de substituir uma prática orçamentária por outra, à luz dos julgamentos performativos, em uma empresa de grande porte em São Paulo, ao longo do período entre 2017 e 2020. A pesquisa foi interpretativista, com adoção da estratégia de pesquisa-ação. As técnicas utilizadas para a obtenção das evidências  foram observação participante, entrevistas em profundidade (fase inicial da pesquisa) e análise documental. Para descrever os elementos que caracterizam a prática, utilizamos os movimentos de aproximação (zooming in) e distanciamento (zooming out) do campo, alternando lentes teóricas para melhor compreender o todo e os elementos  que o compõem. A análise dos dados usou o framework proposto por Bispo (2015). Encontramos quatro fragmentos de práticas que compõem o arranjo material em que a deliberação acontece: prática da gestão financeira, prática da gestão contábil, prática da gestão dos gastos, e prática da gestão da tecnologia de informação. Diferentemente do mainstream da contabilidade gerencial, que assume que a racionalidade é movida por objetivos econômicos, observamos que a deliberação, na controladoria, é impulsionada por uma racionalidade de devir, como um fluxo permanente, construída coletivamente em decorrência de um saber prático e uma capacidade de decisão prática, que constituem a sabedoria e julgamentos práticos, mostrando, simultaneamente, sua fragilidade, quando comparada ao esperado no paradigma econômico, e sua riqueza, ao contemplar o pluralismo e a dinâmica dos contextos em que se insere

Catálogo Taxonômico da Fauna do Brasil: setting the baseline knowledge on the animal diversity in Brazil

The limited temporal completeness and taxonomic accuracy of species lists, made available in a traditional manner in scientific publications, has always represented a problem. These lists are invariably limited to a few taxonomic groups and do not represent up-to-date knowledge of all species and classifications. In this context, the Brazilian megadiverse fauna is no exception, and the Catálogo Taxonômico da Fauna do Brasil (CTFB) (http://fauna.jbrj.gov.br/), made public in 2015, represents a database on biodiversity anchored on a list of valid and expertly recognized scientific names of animals in Brazil. The CTFB is updated in near real time by a team of more than 800 specialists. By January 1, 2024, the CTFB compiled 133,691 nominal species, with 125,138 that were considered valid. Most of the valid species were arthropods (82.3%, with more than 102,000 species) and chordates (7.69%, with over 11,000 species). These taxa were followed by a cluster composed of Mollusca (3,567 species), Platyhelminthes (2,292 species), Annelida (1,833 species), and Nematoda (1,447 species). All remaining groups had less than 1,000 species reported in Brazil, with Cnidaria (831 species), Porifera (628 species), Rotifera (606 species), and Bryozoa (520 species) representing those with more than 500 species. Analysis of the CTFB database can facilitate and direct efforts towards the discovery of new species in Brazil, but it is also fundamental in providing the best available list of valid nominal species to users, including those in science, health, conservation efforts, and any initiative involving animals. The importance of the CTFB is evidenced by the elevated number of citations in the scientific literature in diverse areas of biology, law, anthropology, education, forensic science, and veterinary science, among others

"Quality of life of the elderly: constructing an instrument for assessment by means of the clinical impact method"

Medir qualidade de vida na velhice é um processo difícil, não só por causa da complexidade e subjetividade do constructo Qualidade de Vida, mas, também, por causa da heterogeneidade da Velhice. Além disso, a dificuldade é ainda maior, pois há paucidade de instrumentos construídos especificamente para essa faixa etária, nenhum deles adaptado ao nosso contexto sócio-cultural. A construção de um instrumento é complexa e demorada. São inúmeras etapas a vencer. Previamente a esse trabalho, partindo do constructo que desejava medir, Qualidade de Vida na Velhice, o pesquisador optou por conhecer o quanto os idosos realizam do que consideram importante para suas vidas e se isso corresponde ao grau de satisfação/insatisfação com suas vidas. O valor do constructo é a diferença entre a importância atribuída a cada item e o quanto vivencia daquele item. Optou, a seguir, pela metodologia clinimétrica de construção de instrumentos, escolhendo o Método do Impacto Clínico. Depois, através de entrevistas com idosos de um programa de promoção de saúde, levantou a multidimensionalidade do constructo, os determinantes de boa e má qualidade de vida na velhice, medos e desejos, selecionando 139 itens, todos relevantes para a Qualidade de Vida na Velhice. No presente trabalho, o objetivo principal foi construir um instrumento de avaliação da qualidade de vida do idoso, com base em informações fornecidas pelos próprios idosos, utilizando o método do impacto clínico" e os objetivos específicos foram conhecer a percepção de idosos em relação à valorização de temas relevantes de suas vidas e de seu processo de envelhecimento, identificar os itens mais relevantes para a Qualidade de Vida na Velhice e definir a composição multidimensional do constructo", executando, então, a redução dos itens e sua distribuição em dimensões. Realizou 193 entrevistas (71 homens e 122 mulheres), divididas em quatro cotas: idosos doentes de um ambulatório de Geriatria, idosos doentes com dificuldade de sair de casa, idosos saudáveis de grupos de terceira idade e idosos saudáveis de programa de atividade física regular. Os entrevistados avaliaram cada item em relação à importância para a qualidade de vida na velhice, numa escala de Likert de cinco pontos. Para cada item, o produto da proporção de idosos que apontaram aquele item como relevante para a qualidade de vida na velhice (freqüência) pela importância média dada àquele item (importância) resultou no impacto daquele item para a qualidade de vida do idoso. De acordo com seu escore de impacto, em ordem decrescente, elaborou-se uma lista de impacto. Para reduzir o número de itens, a fim de compor o instrumento final, foram selecionados os primeiros 46 itens, de escore mais alto. Três especialistas, ou em envelhecimento, ou em qualidade de vida, distribuíram esses itens em dimensões. Colocados os itens e as dimensões na estrutura previamente elaborada, após eliminar os itens redundantes, o resultado final compôs uma nova escala de avaliação de qualidade de vida de idosos, construída em nosso meio, segundo a opinião dos próprios idosos e que precisará, num momento posterior, ter a sua acurácia avaliada.Measuring quality of life among the elderly is a difficult process, not only because of the complexity and subjectivity of the construct Quality of Life, but also due to the heterogeneity of Old Age. Furthermore, the difficulty is still greater, for there are few instruments constructed specifically for this age group, none of which are adapted to our socio-cultural context. Constructing an instrument is a slow and complex procedure. There are innumerous phases to be surpassed. Before initiating this study, the point of departure was the construct it intended to measure, that is, Quality of Life in Old Age. The author chose to investigate how much of what the elderly consider important in their lives they are able to carry out and whether this corresponds to the degree of satisfaction/dissatisfaction with their lives. The value of this construct is the difference between the importance attributed to each item and how much of that item is experienced in their lives. The clinimetric methodology of constructing instruments was then utilized and the Clinical Impact Method was chosen. The next step was to conduct interviews with elderly people who were participating in a program of health promotion. These interviews expressed the multidimensional aspect of the construct, the determinants of good or bad quality of life among the elderly, as well as their fears and desires. One hundred and thirty-nine (139) items were selected, all of which were relevant to Quality of Life in Old Age. In this study, the main objective was to construct an instrument for assessing the quality of life of the elderly, based on information provided by the elderly themselves and utilizing the clinical impact method" and the specific objectives were to become familiar with the perspective of the elderly with respect to themes which they consider relevant in their lives and in the process of growing old, identify the most relevant items for the Quality of Life in Old Age and define the multidimensional composition of the construct" executing then a reduction of these items and their distribution in dimensions. One hundred and ninety-three (193) interviews were conducted (with 71 men and 122 women), divided in four quotas: sick elderly people being treated in a Geriatric out-patient service, sick elderly people who had difficulty leaving their homes, healthy elderly people who were participating in senior groups and healthy elderly people participating in a program promoting regular physical activities. People interviewed evaluated each item with respect to its importance for the quality of life in old age in a five point Likert scale. For each item the product of the proportion of the interviewees which pointed out that item as being relevant to the quality of life in old age (frequency) times the average importance given to that item (importance) resulted in the impact of that item on the quality of life of the elderly. According to the impact score, in decreasing order, a list of impact was elaborated. In order to reduce the number of items on the list, so as to construct a final instrument, the first 46 items with the highest scores were selected. Three specialists, either in quality of life or in growing old, distributed these items in their respective dimensions. The items and the dimensions were plotted in a previously elaborated structure, after eliminating redundant items. The final result composed a new scale for evaluating quality of life among the elderly, constructed in our socio-economic and political context, according to the opinions of the elderly themselves and which would need to be evaluated for its accuracy in the future

Quality of life for the elderly: building an instrument that privileges their opinion.

Viver cada vez mais, desejo da maioria das pessoas, pode resultar numa sobrevida marcada por incapacidades e dependência. O desafio é conseguir uma maior sobrevida, com uma qualidade de vida melhor. Para os profissionais de saúde, que atendem a população idosa, há outro desafio: como medir qualidade de vida, não apenas para fazer um retrato da velhice, mas, principalmente, para avaliar o impacto de tratamentos, condutas e políticas, corrigir seus rumos, alocar recursos e planejar serviços, visando sobrevida melhor. Historicamente, após a Segunda Guerra Mundial, qualidade de vida se tornou um constructo importante, significando melhoria do padrão de vida. Paulatinamente o conceito foi ampliado, englobando o desenvolvimento sócio-econômico e humano e a percepção das pessoas a respeito de suas vidas. Não há consenso sobre seu significado, existindo várias correntes de pensamento, complementares entre si. Além disso, no decorrer do tempo, a forma de avaliação se alterou, passando de uma avaliação baseada em parâmetros objetivos, ou idealizados pelo pesquisador, para outra que valoriza a percepção subjetiva das pessoas. A partir de 1975, avaliações de qualidade de vida vêm sendo gradualmente incorporadas às práticas do Setor Saúde. O número de instrumentos é enorme, poucos especificamente construídos para idosos. No Brasil, os estudos expandiram-se em 1992 e, ultimamente, observamos trabalhos mais consistentes, como tradução, adaptação transcultural e validação de questionários estrangeiros; estudos a respeito de qualidade de vida do idoso são mais raros. Fica evidente a conveniência de se criar um instrumento que meça a qualidade de vida de idosos, valorizando a opinião deles a respeito das questões que consideram importantes. Os objetivos deste trabalho foram: delinear procedimentos necessários, para elaborar instrumento de avaliação da qualidade de vida de idosos e definir, a partir de investigação preliminar, os itens que constituirão lista a ser utilizada em etapa futura para elaboração efetiva do instrumento. Para isto, assumiu-se como referência uma metodologia consagrada na literatura médica, adaptada a nossos propósitos. Na primeira etapa elaborou-se lista preliminar de itens, testada através de investigação preliminar. Essa lista foi gerada a partir de três fontes: revisão das respostas a questionário anterior, revisão de outros instrumentos da literatura e nossa prática no atendimento. A investigação preliminar teve três fases, a primeira, espontânea, onde o entrevistado apontou itens por ele considerados relevantes para uma boa e má qualidade de vida, a segunda, estimulada, onde identificou a relevância dos demais itens da lista preliminar e, por fim, avaliou a importância (Likert) dos itens considerados relevantes. A análise dos procedimentos mostrou que a metodologia é viável. Entrevistou-se 19 idosos, nove homens e dez mulheres. As medianas encontradas foram: 82 minutos de duração da entrevista, variando de 56 a 118; 13 itens relatados espontaneamente, variando de 4 a 21; quatro itens não-entendidos, variando de 0 a 9; cinco itens excluídos, variando de 0 a 21. As recusas à participação foram de idosos dependentes; na verdade, recusa dos acompanhantes. Dois itens sugeridos na fase espontânea foram incorporados e se eliminou um item considerado redundante. Fez-se nova redação para onze itens não-compreendidos. Todos os itens excluídos serão mantidos para a próxima etapa. A escala de Likert necessitará de reformulação. Numa etapa posterior, a lista de itens, agora modificada, será reduzida através de duas técnicas, impacto clínico e análise fatorial. A distribuição dos itens resultantes em dimensões comporá o instrumento, cujo formato já está desenhado: Satisfação de Vida, Qualidade de Vida Idealizada e Qualidade de Vida Real.To live longer, what most people wish for nowadays can result in a life characterized by incapacity and dependency. The challenge is to be able to live longer, with a better quality of life. For health professionals who assist the elderly population, there is yet another challenge: how to measure quality of life, not only to have a clear picture of life among the elderly population, but mainly to assess the impact of treatment, procedures and policies, re-direct their goals, allocate resources and plan services, with the objective of achieving a better quality of life. Historically, after World War II, quality of life became an important concept, meaning the improvement in life standards. Gradually, the concept was extended, comprehending human and social-economic development and peoples perception of their own lives. There is no consensus on its meaning, and there are several currents which are complementary. Additionally, as time went by, the assessment technique changed, going from an objective parameter-based or researcher-based evaluation, to another type of evaluation which privileges peoples subjective perception. From 1975 on, quality of life assessments have been gradually incorporated into the Health Service practices. There are several instruments available for that, but few specifically built for the elderly population. In Brazil, the studies were broadened in 1992, and recently we have observed more consistent ones, which included translation, transcultural adaptation and validation of foreign questionnaires; studies on the elderly populations quality of life are rare. It is clear the necessity of creating an instrument to measure the quality of life of elderly people, taking into account their opinion regarding issues they consider important. The aims of this study were: to specify the necessary procedures in order to build an assessment instrument to evaluate elderly peoples quality of life and define from the preliminary evaluation, the items that will constitute a list to be used in a future step for the definite conception of the instrument. In order to do so, we have used a methodological reference from the medical literature, which was adapted to our objectives. During the first step we built a preliminary list of items, which was tested through a previous investigation. This list was generated by using three sources: review of answers to a previous questionnaire, review of other instruments from the literature and our own clinical practice. The preliminary investigation consisted of three phases: the first one, which was spontaneous, where the interviewee pointed out items he/she considered relevant for a good and bad quality of life; the second one, which was stimulated, where the interviewee identified the relevance of the all other items in the preliminary list; and finally, the third phase, where he/she assessed the importance of the items considered to be relevant (Likert). The analysis of the procedures showed that the methodology is viable. We interviewed 19 elderly patients, 9 men and 10 women. The medians were: 82 minutes of interview duration, varying from 56 to 118 minutes; 13 items reported spontaneously, varying from 4 to 21; four items which were nor understood, varying from 0 to 9; 5 excluded items, varying from 0 to 21. The refusals to participate came from dependent elderly patients, which were actually the escorts refusal. Two items that had been suggested during the spontaneous phase were incorporated and an item considered redundant was excluded. Eleven items that were not understood were rewritten. All items that were excluded will be kept for the next step. Likerts scale will have to be redesigned. During a posterior step the list of items, which has been modified, will be decreased through two techniques, clinical impact and factorial analysis. The distribution of resulting items into dimensions will constitute the instrument whose format has been designed: Life Satisfaction, Idealized Quality of Life and Actual Quality of Life

Investigation of the effects of peppermint (Mentha piperita) on the biochemical and anthropometric profile of university students

The hypolipidemic effects of several medicinal plants have already been demonstrated, but many plants commonly used to treat diseases still need to be studied. Peppermint (Mentha piperita) is widely consumed by the population for different purposes, but not for the treatment of dyslipidemias. The objective of this study was to examine the effects of this plant on human biochemical and anthropometric profiles and blood pressure, based on the administration of peppermint juice twice daily for 30 days. Blood samples were collected before and after the treatment in order to determine the glycemic and lipid profiles, and the Body Mass Index (BMI) analysis was performed. Results indicated that 41.5% of the subjects showed a reduction in glycemia, 66.9% in total cholesterol levels, 58.5% in triacylglycerides, 52.3% in LDL-c (low-density lipoproteins) indices, 70% in GOT (glutamic-oxaloacetic transaminase) levels, 74.5% in GPT (glutamic-pyruvic transaminase) levels, and that 52% presented an increase in HDL-c (high-density lipoprotein cholesterol) indices. Also, 52.5% showed a decrease in blood pressure and 48.7% in BMI. The use of peppermint by humans can be considered beneficial in the prevention and treatment of risk factors of chronic degenerative diseases

Low-Level Laser Therapy on the Viability of Skin Flap in Rats Subjected to Deleterious Effect of Nicotine

Objective: The purpose of this study was to evaluate the effect of 830-nm laser in blocking the action of nicotine on the viability of skin flap. Background data: The authors have analyzed the deleterious effect of cigarette smoke or nicotine on the skin flap alone with evidence of increased skin necrosis in the flap. Materials and methods: Twenty-four Wistar-albino rats were divided into three groups of eight animals each: Group 1 (control), subjected to a surgical technique to obtain a flap for cranial base, laser irradiation simulation, and a subcutaneous injection of saline; Group 2, similar to Group 1, with subcutaneous injection of nicotine (2mg/kg/day) for a period of 1 week before and 1 week after surgery; and Group 3, similar to Group 2, with skin flaps subjected to a lambda 830-nm laser irradiation. The laser parameters used were: power 30 mW, beam area 0.07cm(2), irradiance 429 mW/cm(2), irradiation time 84 sec, total energy 2.52J, and energy density 36J/cm(2). The laser was used immediately after surgery and for 4 consecutive days, in one point at 2.5 cm of the flap cranial base. The areas of necrosis were examined by two macroscopic analyses: paper template and Mini-Mop (R). The pervious blood vessels were also counted. Results: The results were statistically analyzed by ANOVA and post-test contrast orthogonal method (multiple comparisons), showing that the laser decreased the area of necrosis in flaps subjected to nicotine, and consequently, increased the number of blood vessels (p < 0.05). Conclusions: The laser proved to be an effective way to decrease the area of necrosis in rats subjected to nicotine, making them similar to the control group