Accounting practices for financial instruments. How far are Portuguese companies from IAS?

The purpose of this study is to analyse the current accounting practices for financial instruments by Portuguese companies and compare them to the measurement, recognition and disclosure requirements stipulated in IAS 32 and 39. In order to attain our objective, we drew up a list of 120 categories of inquiry and 370 possible responses that we were interested in analysing. We applied content analysis technique to 2001 listed companies’ annual reports. Our results suggest that the accounting practices for financial instruments by companies listed on the Portuguese stock exchange are very far from what IAS 32 and 39 require. This is especially observed in the measurement and recognition criteria applied to the categories of financial instruments for which the adoption of fair value is required (that is, held-for-trading and available-for-sale financial assets). In what derivative instruments are concerned, we found that the fair value measurement criterion is being adopted by a large number of derivative users. However, with respect to hedging transactions, the gap between accounting practices and the relevant accounting Standards is quite wide. A big improvement in reporting practices regarding this type of instruments will be needed. These findings throw light on the challenges of adopting IAS, particularly with respect to fair value measurement, now that 2005 is near.Financial instruments accounting, Fair Value, International Accounting, IAS, Portugal

Advantages and contributions in the balanced scorecard implementation

Purpose: In this paper we aim to identify and analyse a set of advantages and contributions derived from the Balanced Scorecard (BSC) implementation. Design/methodology/approach: In order to answer the research question, we have carried out a qualitative research based on the exclusively bibliographical review of theoretical / conceptual and empirical works previously done on the subject (systematic review of the literature). Findings: The results allow us to conclude that the BSC is more than a simple performance evaluation system, to become a true strategic management tool able to clarify and translate the mission and organizational strategy, making possible the communication process, the strategic alignment and the organizational learning. Originality/value: The study presents a contribution to the current state of knowledge, since the identification of the advantages and contributions in the BSC introduction and implementation can facilitate its adoption and development in the organizations that intend to implement this tool. In addition, a theoretical basis is provided for subsequent research, evidencing the breadth of research on the topic studied.S

Aspectos críticos do balanced scorecard: uma análise bibliográfica

Este artículo tiene como objetivo identificar y analizar un conjunto de aspectos críticos asociados a la introducción e implementación del CMI (Cuadro de Mando Integral). Los resultados obtenidos indican que los obstáculos más frecuentes en la introducción y desarrollo del CMI están relacionados con problemas de aceptación y comunicación, con la definición apropiada de medidas del scorecard y con su medición en la práctica, y problemas relacionados con los sistemas de tecnología de información. Así, cuestiona la lógica y racionalidad del modelo, en concreto la validez de las relaciones causa-efecto, la dependencia de los controles del desempeño y su fracaso en incluir ciertos factores contextuales externos. El estudio presenta una contribución para el estado actual del conocimiento.This article aims to identify and analyze a set of critical issues arising from the implementation of the BSC (Balanced Scorecard). The results obtained indicate that the most frequent obstacles in the BSC introduction and development are related to problems of acceptance and communication, the appropriate definition of measures of the scorecard and their measurement in practice, and problems related to the information technology systems. Then, we question the logic and rationality of the model, namely the validity of cause and effect relationships, the dependence on performance controls, and the failure to include certain external contextual factors. The study presents a contribution to the current state of knowledge.Este artigo tem como objetivo identificar e analisar um conjunto de aspectos críticos associados com a introdução e implementação do BSC (Balanced Scorecard). Os resultados obtidos indicam que os obstáculos mais frequentes na introdução e desenvolvimento do BSC estão relacionados com problemas de aceitação e comunicação, com a definição apropriada de medidas do scorecard e com sua medida na prática, e problemas relacionados com os sistemas de tecnologia de informação. Assim, questiona-se a lógica e racionalidade do modelo, em concreto a validação das relaciones causa-efeito, a dependência dos controles de desempenho e seu fracasso em incluir certos fatores contextuais externos. O estudo apresenta uma contribuição para o estado atual do conhecimento.S

A criação do Sistema de Museus, Acervos e Patrimônio Cultural da UFRJ (Simap): desdobramentos de uma política cultural universitária

The article presents the creation process of the Museums, Collections and Cultural Heritage System of the Federal University of Rio de Janeiro (Simap-UFRJ), putting in perspective the management model and the political connections that support it. The methodological structure is based on a brief bibliographic debate about the issue of university museums and the cultural area in the Federal Institutes of Superior Education, by using the UFRJ’s example. In addition to this, it presents a short review of the recent history of the theme in the institution and an attempt to understand how the Simap has developed its actions since its creation. Despite the challenges, Simap’s performance has been increasing the political visibility of museums and scientific-cultural spaces within the university itself, creating conditions that allow realizing more transformations, albeit in the long term, by encouraging not only the contribution of resources but also new relationships between these equipment and the university structure.O artigo apresenta o processo de criação do Sistema de Museus, Acervos e Patrimônio Cultural da Universidade Federal do Rio de Janeiro (Simap-UFRJ), colocando em perspectiva esse modelo de gestão e a vinculação política pela qual é sustentado. A estrutura metodológica se apoia em um breve debate bibliográfico sobre a questão dos museus universitários e da  área cultural nas Instituições Federais de Ensino Superior (Ifes), por meio do exemplo da UFRJ. Soma-se a isso um pequeno resgate da história recente do tema na instituição e a tentativa de entender como o Simap vem desenvolvendo suas ações desde seu surgimento. A despeito dos desafios, a atuação do Simap vem ampliando a visibilidade política de museus e espaços científico-culturais dentro da própria universidade, criando condições que permitem concretizar mais mudanças, ainda que a longo prazo, ao incentivar não somente o aporte de recursos, mas, também, novas relações entre esses equipamentos e a estrutura universitária

Eotaxin-1/CCL11 promotes cellular senescence in human-derived fibroblasts through pro-oxidant and pro-inflammatory pathways

Introduction: Eotaxin-1/CCL11 is a pivotal chemokine crucial for eosinophil homing to the lungs of asthmatic patients. Recent studies also suggest that CCL11 is involved in the aging process, as it is upregulated in elderly, and correlated with shorter telomere length in leukocytes from asthmatic children. Despite its potential pro-aging effects, the precise contribution of CCL11 and the underlying mechanisms involved in the promotion of cellular senescence remains unclear. Therefore, the primary goal of this study was to explore the role of CCL11 on senescence development and the signaling pathways activated by this chemokine in lung fibroblasts. Methods: To investigate the targets potentially modulated by CCL11, we performed an in silico analysis using PseudoCell. We validated in vitro the activation of these targets in the human lung fibroblast cell line MRC-5 following rhCCL11 exposure. Finally, we performed differential gene expression analysis in human airway epithelial cells of asthmatic patients to assess CCL11 signaling and activation of additional senescent markers. Results: Our study revealed that eotaxin-1/CCL11 promote reactive oxygen secretion (ROS) production in lung fibroblasts, accompanied by increased activation of the DNA damage response (DDR) and p-TP53 and γH2AX. These modifications were accompanied by cellular senescence promotion and increased secretion of senescence-associated secretory phenotype inflammatory cytokines IL-6 and IL-8. Furthermore, our data show that airway epithelial lung cells from atopic asthmatic patients overexpress CCL11 along with aging markers such as CDKN2A (p16INK4a) and SERPINE1. Discussion: These findings provide new insights into the mechanisms underlying the pro-aging effects of CCL11 in the lungs of asthmatic patients. Understanding the role of CCL11 on senescence development may have important implications for the treatment of age-related lung diseases, such as asthma

Análise dos gastos parlamentares no Brasil

O ano de 2020 trouxe consigo novas práticas aos sistemas produtivos. A pandemia do COVID-19 obrigou a sociedade a adaptar-se, não sendo diferente com as instituições públicas. Observando os impactos trabalhistas do COVID-19 para os parlamentares, a luz de um ano eleitoral, num contexto de aumento numérico na construção de projeto de leis, qual seria o impacto orçamentário? Estariam os políticos trabalhando mais e utilizando menos recursos? Entender estas variáveis a luz das cotas orçamentárias é objetivo deste estudo. Para tal, fora analisada a série temporal das cotas orçamentárias no intervalo de 10 anos, os padrões, as tendências e as sazonalidades sobre o olhar crítico das movimentações políticas e da atividade parlamentar. Concebeu-se que em um ano de trabalho remoto foram economizados mais de 54 milhões de reais em cotas, o que permite uma série de questionamentos. Perceber que existem medidas administrativas emergenciais que poderiam minimizar custos ao mesmo tempo em que se permanece o nível do trabalho, abre precedente para uma investigação do que, estrategicamente, poderia minimizar esses mesmos custos ou até mais

Agro-Climatic Aptitude for Tanzania Guinea Grass Cultivation in Brazilian Semiarid Environment

Tanzania guinea grass is a forage plant recognized in Brazil and part of Latin America due to high forage production in intensive production systems (Jank et al., 2010). In irrigation conditions, this plant has also shown excellent performance in semiarid areas. In general, this grass develops well in regions with above 700 mm rainfall, medium texture soils and good fertility, and the main limitation for its production in the tropics is the rainfall (Jank et al., 2010). Future scenarios point to temperature increases, directly impacting evapotranspiration, and there are also many uncertainties in relation to precipitation, with studies indicating increasing droughts in semiarid regions and droughts in areas where this is not currently common. Using tools that can predict this grass productivity in drought situation is very useful in the decision-making process and in the search for pasture use more sustainable strategies. Simulation models use based on biomass production data is a tool that has helped technicians, producers and governments in fast decision-making processes. This study type has evolved along with geographic information systems, enabling geo processing techniques application, allowing crops productive potential areas delimitation in a quick manner and with reliable results. Suitable areas predetermination allows cost, time and risk reduction with Tanzania guinea grass pastures formation. This research was conducted in order to carry out a simulation to determine suitable areas for Tanzania guinea grass cultivation under rainfed conditions, using forage production data in a Brazilian semiarid environment

Nutritional Profile of Patients in Hemodialysis of the Hospital Universitário Ciências Médicas - Minas Gerais

Objectives: To evaluate the nutritional status of hemodialysis (HD) patients. Methods: A cross-sectional study was performed in all patients on HD at a single center. Results: We studied 72 patients, male (57%) and 45.8% between 45 and 64 years old. The most frequent etiology was systemic arterial hypertension (50.0%) and diabetes (20.8%). KT/V  > 1.2 was found in 88.8% of the patients, and phosphorus level > 5.5 mg/dL in 25%. The malnourished patients classified by body mass index (BMI) < 25 kg/m2 (66.67%), arm muscle circumference (WBC) index (84.72%) and albumin (≤ 4.0 g/dL) (28,8%), and 22,22% use a specific oral nutritional supplement for hypercaloric hyperproteic dialytic patients, provided by the hemodialysis service. The mean interdialytic weight gain (GPIDm) was < 2.5kg in 58.3% and the relative interdialytic weight gain (GPIDr) was < 4.5% in 75.0% of the patients. There was a significant association between GPIDm and CMB, patients with lower GPIDm (≤ 2.5 kg) tended to have more mild or moderate malnutrition (p = 0.003). No differences were observed by time in hemodialysis in relation to age, interdialytic weight gain, laboratory and anthropometric measurements. Conclusion: The nutritional assessment by BMI was in agreement with the Brazilian literature. By CMB, most were classified as malnourished, which differs from albumin, in that only ∼ 30% were malnourished. The results show the importance of supplementation for this population. We have seen that > 75% of the patients are within the ideal GPIDr (< 4.5% of the dry weight). The dialysis time did not affect the nutritional evaluation parameters

Anesthesia in Patient with Lead Poisoning: Case Report

SummaryBackground and objectivesLead poisoning, also Saturnism, results from chronic lead poisoning, common after occupational exposure. Projectiles retained in the body may result in increased levels of plasma lead with numerous clinical implications, particularly neurological. We report a case of a symptomatic patient, undiagnosed, whose diagnosis was made during the preanesthesia evaluation.Case reportThe patient was attended at our hospital to remove a bullet lodged in his left knee 14 years ago, presenting with polyneuropathy without investigation. During the preanesthetic visit, saturnism was hypothesized and confirmed by high plasma lead levels (129μg.dL-1). Surgery was performed under general anesthesia before starting lead chelation. During anesthesia, the patient developed apnea, without chest-wall rigidity after administration of fentanyl (50μg).ConclusionLead poisoning interferes with the function of various organs and systems, alters oxidative metabolism and intracellular signaling mechanisms. Neurological involvement, with reduced neural conduction, deserves special attention from anesthesiologists

Hypsometric models for a clonal plantation of Tectona grandis Linn F. subjected to selective thinning

At a moment when the importance of planted forests in the Amazon region is increasing, hypsometric models become highly relevant tools as they allow monitoring of and planning for tree plantations in a way that is practical and economic for the producer. Thus, the objective of the current study was to select and adjust a model of hypsometric relationships for a clonal plantation of Tectona grandis Linn F., submitted to selective thinning, located in Capitão Poço municipality, Pará state, Brazil. Data were collected from permanent plots in five-year-old stands using the fixed area method and systematic process. The best adjusted model was selected with an adjusted determination coefficient (R²aj.%), residual standard deviation of the percentage estimate (Syx%), recalculated residual standard error (Syxr%), diagnosis of distribution of residuals as a percentage and the Percent Average Deviation (PAD%). Hyperbolic models 2 and 3 had the highest determination coefficients (83.42 and 83.40%) and lowest PAD (-0.006 and -0.154%). The polynomial (1) and hyperbolic models (2 and 3) showed the smallest errors in related to the estimates. Model 2 (hyperbolic) was found to generate the best estimate of total T. grandis clonal plantation height. Use of this hypsometric model will allow a significant reduction of costs and time in forest inventory studies