Implementation of International Standards on Auditing by the Brazilian Courts of Auditors

O presente estudo objetivou analisar o processo de implantação das normas internacionais de auditoria pelos Tribunais de Contas (TCs) brasileiros, por meio de pesquisa exploratória e de levantamento, utilizando dois questionários com perguntas abertas e fechadas, que foram enviados a todos os TCs e às instituições que apoiam suas atividades. Os resultados da pesquisa demonstraram diferentes movimentos realizados pelos TCs na adesão às normas, em linha com pesquisas prévias sobre as práticas das Cortes de Contas brasileiras e das Entidades Fiscalizadoras Superiores internacionais. Dos 20 TCs respondentes (61% do total), 60% iniciaram o processo de implantação das normas, mas somente 10% concluíram-no. As normas internacionais de auditoria cuja implantação está mais avançada são as NBASP 20 e 30, que emanam os princípios da transparência e accountability com a gestão da ética pelos TCs. Os achados quanto à vasta disponibilidade de capacitação sobre o tema, ao apoio fornecido pelas organizações e à ausência de necessidade de utilização de recursos financeiros para a implantação pelos órgãos que concluíram o processo trazem dúvidas a respeito das motivações dos TCs que não iniciaram o processo. Embora os esforços verificados no sentido de qualificar a atuação dos TCs, parece haver um longo caminho para a conclusão da implantação no país, devido à falta de previsão pela maioria dos respondentes.This study aimed to analyze the process of implementation of international auditing standards by the Brazilian Courts of Auditors (TCs), through exploratory research and survey, using two questionnaires, with open and closed questions, sent to all TCs and institutions that support their activities. The survey results showed different movements made by the TCs in adhering to the rules, in line with previous research on the practices of Brazilian audit courts and of the Supreme Audit Institutions. Of the 20 TCs responding (61% of the total), 60% started the process of implementing the standards, but only 10% concluded. The international auditing standards whose implementation is more advanced are the NBASP 20 and 30, which bring the principles of transparency and accountability together with the management of ethics by the TCs. The findings regarding the wide availability of training on the subject, the support provided by organizations, and the absence of the need to use financial resources for implementation by the bodies that completed the process, raise doubts about the motivations of the TCs that did not initiate the process. Despite the efforts made to qualify the performance of the TCs, there seems to be a long way to go towards completing the implementation in the country due to the lack of forecast by most respondents

Pensamento Ético sobre a Carreira em Mulheres em Acolhimento Residencial

Este estudo explorou o pensamento das mulheres que vivem em Acolhimento Residencial acerca da carreira e a relação com as subfunções valorativas e satisfação com a vida.Vinte mulheres responderam à Escala de Satisfação com a Vida, Questionário dos Valores Básicos e à entrevista com o Guião de Entrevista Semiestruturada de Reflexividade Ética sobre a Carreira.Realizou-se a codificação das entrevistas através do Sistema de Avaliação de Reflexividade Ética.Os resultados sugerem uma centralização no self e outro próximo.Obteve-se uma correlação significativa entre a subfunção Interactiva e Nível 1 de reflexividade ética.A satisfação com a vida revelou-se baixa

Educação integral, institucionalização do tempo livre: outras lógicas educacionais no contexto Luso-Brasileiro

A finalidade principal do presente artigo é refletir sobre os debates que circundam a educação integral. Baseado em revisão bibliográfica de estudos específicos sobre essa temática, propõe um breve diálogo entre concepções de educação integral no Brasil e em Portugal, articulando-as com propostas no campo da educação não formal. São apresentadas observações sobre as peculiaridades da educação integral em ambos os países, atentos para outros jeitos de organizar o processo educacional, escapando de uma única lógica e do risco de institucionalização cada vez maior do tempo livre.The main purpose of the article is to reflect on the debates surrounding full-time education, and based on a bibliographical review of specific studies on the subject, to propose a brief dialogue between the conceptions of full-time education in Brazil and Portugal, articulating them with proposals in the field of non-formal education. Observations on the peculiarities of full-time education in both countries are presented here, attentive to other ways of organizing the educational process, escaping from a single logic and the risk of institutionalization of free time. Keywords: Full-time education; Non-formal and informal education; Community interventio

Validation of blood components transport through a pneumatic tube system

Introduction Urgent blood component transfusions may be life-saving for patients in hemorrhagic shock. Measures to reduce the time taken to provide these transfusions, such as uncrossmatched transfusion or abbreviated testing, are available. However, transport time is still an additional delay and the use of a pneumatic tube system (PTS) may be an alternative to shorten the transport time of blood components. Objectives To assess pneumatic tube system transportation of blood components based on a validation protocol. Methods: Pre- and post-transport quality control laboratory parameters, visual appearance, transport time and temperature of the packed red blood cells (RBCs), thawed fresh plasma (TFP), cryoprecipitate (CR), and platelet concentrate (PC) were evaluated. Parameters were compared between transport via pneumatic tube and courier. Results A total of 23 units of RBCs, 50 units of TFP, 30 units of CR and ten units of PC were evaluated. No statistically significant differences were found between pre- and post-transport laboratory results. There was also no difference in laboratory parameters between transport modalities (PTS versus courier). All blood components transported matched regulatory requirements for quality criteria. The temperature during transport remained stable and the transport time via PTS was significantly shorter than the courier's transport time (p < 0.05). Conclusion The PTS was considered a fast, safe and reliable means of transportation for blood components, also securing quality prerequisites

Tissue expresion of the genes mutyh and ogg1 in patients with sporadic colorectal cancer

sem informaçãoMTUYH and OGG1 genes have importance in the base excision repair systems of oxidized DNA bases. Modification of the tissue expression of these genes is related to the increased risk of developing colorectal cancer. Aim: To evaluate the tissue expression o30298102sem informaçãosem informaçãosem informaçã

Remodeling of gingival contour in the rehabilitation with fixed partial dentures – case report / Remodelação do contorno gengival em reabilitação com prótese parcial fixa – relato de caso

One of the most challenging aspects in rehabilitations is the correct manipulation of gingival tissues, aiming to achieve a natural contour, with interdental papillae and emergence profile, compatible with a natural tooth. The rehabilitation is impaired when there is loss of the interproximal papilla. To solve this problem, it is possible to use the gingival conditioning technique, which comprises relining the provisional crown with acrylic resin, applying gradual pressure, leading to formation of a gingival papilla. This paper presents a case of esthetic and functional recovery in a fixed partial denture by remodeling of the gingival contour by the gradual pressure technique, by gradual relining of the provisional crown. It is concluded that this gingival conditioning technique is simple, easy to accomplish and very effective for esthetic-functional reestablishment in rehabilitations with fixed partial dentures, provided the patient maintains correct hygiene and plaque control. 

The association of self-reported awake bruxism with anxiety, depression, pain threshold at pressure, pain vigilance, and quality of life in patients undergoing orthodontic treatment

This study aimed to evaluate whether the presence of awake bruxism was associated with temporomandibular dysfunction symptoms, pain threshold at pressure, pain vigilance, oral health-related quality of life (OHRQoL), and anxiety and depression symptoms in patients undergoing orthodontic treatment.&nbsp;Methodology: This observational study followed patients who had started receiving orthodontic treatment for six months. The following variables were measured three times (at baseline, one month, and six months): pressure pain threshold (PPT) in the right and left masseter, anterior temporalis, and temporomandibular joint (TMJ), and right forearm; pain vigilance and awareness questionnaire; and shortened form of the oral health impact profile (OHIP-14). Anxiety and depression symptoms were measured using the Beck anxiety inventory and the Beck depression inventory, respectively. The patients were divided into two main groups according to the presence (n=56) and absence (n=58) of possible awake bruxism. The multi-way analysis of variance (ANOVA) was applied on the date (p=0.050).&nbsp;Results: TMJ and/or muscle pain were not observed in both groups. Time, sex, age group, and awake bruxism did not affect the PPT in the masticatory muscles and pain vigilance (p&gt;0.050). However, the primary effect of awake bruxism was observed when anxiety (ANOVA: F=8.61, p=0.004) and depression (ANOVA: F=6.48, p=0.012) levels were higher and the OHRQoL was lower (ANOVA: F=8.61, p=0.004).&nbsp;Conclusion: The patients with self-reported awake bruxism undergoing an orthodontic treatment did not develop TMJ/masticatory muscle pain. The self-reported awake bruxism is associated with higher anxiety and depression levels and a poorer OHRQoL in patients during the orthodontic treatment

El significado de la red de apoyo social para mujeres en situaciones de violencia y lactancia

Objetivo: compreender os significados atribuídos à rede de suporte social de mulheres em aleitamento materno e em situação de violência por parceiro íntimo. Método: estudo qualitativo, realizado com 21 mulheres, por meio de entrevistas semiestruturadas e de dados analisados pelo Método da Interpretação dos Sentidos à luz do referencial conceitual de Rede de Suporte Social. Resultados: todas as mulheres sofreram violência pelo parceiro no puerpério e apenas uma delas manteve o aleitamento materno exclusivo até 180 dias pós-parto. Na análise, emergiu a categoria intitulada “A ação da rede de suporte social diante do aleitamento materno no contexto de violência por parceiro íntimo”, com duas subcategorias: “Rede de suporte interpessoal” e “Rede de suporte institucional”. Na rede interpessoal, o companheiro foi pouco referido, em contrapartida, houve maior participação de outras mulheres. Na rede institucional, ficaram evidentes a não resolutividade e as ações centradas no caráter biológico. Conclusões: a busca por ajuda na rede interpessoal sobressaiu-se em comparação à rede institucional, tanto no que se refere à questão da violência quanto à amamentação e às ações a ela relacionadas, em sua maior parte, pouco efetivas, caracterizadas por aconselhamentos e encaminhamentos.Objetivo: comprender los significados atribuidos a la red de apoyo social de las mujeres que amamantan y atraviesan situaciones de violencia por parte de una pareja íntima. Método: estudio cualitativo, realizado con 21 mujeres, a través de entrevistas semiestructuradas y datos analizados por el Método de Interpretación de los Sentidos a la luz del marco conceptual de la Red de Apoyo Social. Resultados: todas las mujeres sufrieron violencia por parte de la pareja en el puerperio y solo una de ellas mantuvo la lactancia materna exclusiva hasta 180 días después del parto. En el análisis, emergió la categoría titulada “La acción de la red de apoyo social frente a la lactancia materna en el contexto de la violencia por parte de la pareja íntima”, con dos subcategorías: “Red de apoyo interpersonal” y “Red de apoyo institucional”. En la red interpersonal, la pareja fue poco mencionada, y, por otro lado, hubo una mayor participación de otras mujeres. En la red institucional, la falta de resolución y las acciones centradas en el carácter biológico fueron evidentes. Conclusiones: se destacó la búsqueda de ayuda en la red interpersonal si se la compara con la red institucional, tanto en relación al tema de la violencia como a la lactancia materna y/o acciones a ella relacionadas, en su mayoría ineficaces, caracterizadas por protocolos y derivaciones.Objective: to understand the meanings attributed to the social support network of women breastfeeding and in situations of violence by an intimate partner. Method: a qualitative study, carried out with 21 women, through semi-structured interviews and data analyzed by the Method of Interpretation of the Senses in the light of the conceptual framework of Social Support Network. Results: all women suffered violence by the partner in the puerperium and only one of them maintained exclusive breastfeeding until 180 days postpartum. In the analysis, the category entitled “The action of the social support network in the face of breastfeeding in the context of intimate partner violence” emerged, with two subcategories: “Interpersonal support network” and “Institutional support network”. In the interpersonal network, the partner was little mentioned, on the other hand, there was a greater participation of other women. In the institutional network, non-resolution and actions centered on biological character were evident. Conclusions: the search for help in the interpersonal network stood out in comparison to the institutional network, both with regard to the issue of violence and breastfeeding and the actions related to it, mostly ineffective, characterized by counseling and referrals