Riscos de continuidade: assimetria de informações entre o relatório da administração e do auditor independente

This paper aims to demonstrate whether there is information asymmetry between the independent auditors' report and the management report/explanatory notes, in relation to the auditor's mention of the existence of risk of the company's going concern. This research is characterized as qualitative, supported by quantitative, exploratory, documentary, and bibliographic analysis. Data collection was carried out via the Internet on the companies' webpages and on Brasil Bolsa e Balcão (B3), with a delimited sample of companies that mentioned the operational continuity in the audit report for the years ended in 2019, 2020, and 2021, constituting a sample of 41 companies. Discourse analysis and descriptive statistics were used to obtain the results. Supported by the agency theory, especially in the aspect of asymmetry of information, the reports of the companies examined were compared, through which it was noticed that in the report of the independent auditors, the language is clear and objective, even pointing out the reason for the mention of continuity risk. However, in the management reports/explanatory notes, there are few companies that address this mention of the continuity risk, and most of the companies analyzed only make arguments that would justify the difficulties these companies are experiencing. To give greater robustness to the understanding that there is information asymmetry, this study used as an indicator of asymmetry, the t-test (average) of the differences between the returns of the assets paired with the return of the market index (IBOV), between the date of publication of the financial statements and the immediately preceding date. It is concluded that in the discourse analysis, the mention of the continuity risk indicates the existence of information asymmetry, which can mislead readers/investors in the interpretation of the Financial Statements of these companies, however when comparing stock returns with market returns, this asymmetry was not confirmed with the t-test.Este estudo buscou demonstrar se há assimetria de informação entre o relatório dos auditores independentes e o relatório da administração/notas explicativas, com relação a menção por parte do auditor da existência de risco de continuidade operacional da empresa. Essa pesquisa caracteriza-se como qualitativa, apoiada por análise quantitativa, exploratória, documental e bibliográfica. Efetuou-se o levantamento dos dados pela internet na página das empresas e na Brasil Bolsa e Balcão (B3), com amostra delimitada às empresas que apresentaram a menção do risco de continuidade operacional no relatório de auditoria nos exercícios findos em 2019, 2020 e 2021, constituindo-se em uma mostra de 41 empresas. Utilizou-se a análise do discurso e estatística descritiva para a consecução dos resultados. Suportado pela teoria de agência, em especial no aspecto de assimetria de informações, comparou-se os relatórios das empresas examinadas, através dos quais percebeu-se que no relatório dos auditores independentes, a linguagem é clara e objetiva, apontando a razão da menção do risco de continuidade. Entretanto, nos relatórios da administração/notas explicativas, são poucas as empresas que abordam essa menção ao risco de continuidade, sendo que a maioria das empresas analisadas somente tecem argumentos que justificariam as dificuldades pelas quais essas empresas estão passando. Para dar maior robustez ao entendimento de que há assimetria de informações, este estudo utilizou como indicador de assimetria, teste t (média) das diferenças entre os retornos dos ativos pareados com o retorno do índice do mercado (IBOV), entre a data da publicação das demonstrações contábeis e a data imediatamente anterior. Conclui-se que na análise do discurso a menção ao risco de continuidade operacional indica a existência de assimetria de informações, o que pode induzir ao erro os leitores/investidores na interpretação das demonstrações contábeis dessas empresas, no entanto ao se comparar os retornos das ações com o retorno do mercado essa assimetria não se confirmou com o teste t

Evaluación continua y ayuda al aprendizaje. Análisis de una experiencia de innovación en educación superior con apoyo de las TIC

En este artículo se presenta y discute un sistema integrado de evaluación continua (SIEC) en la educación superior diseñado con el fin de obtener múltiples evidencias de los conocimientos y habilidades de los estudiantes y facilitar el seguimiento y apoyo de sus procesos de aprendizaje. Inspirado en un enfoque socio-constructivista que postula una relación estrecha entre enseñanza, aprendizaje y evaluación, este sistema combina diferentes tipos de actividades organizadas en torno a bloques temáticos amplios y dirigidas a obtener informaciones relativas tanto a la comprensión de los contenidos como a su aplicación y uso funcional en contextos auténticos. La experiencia de innovación en cuyo marco se ha elaborado y aplicado este sistema ha tenido lugar durante el curso 2005-06 y se ha llevado a cabo en tres grupos de "Psicología de la Educación", una asignatura troncal de la Licenciatura de Psicología diseñada en créditos ECTS (European Credit Transfer System) con una metodología de la enseñanza centrada en el estudiante y apoyo de las tecnologías de la información y la comunicación (TIC). La experiencia ha sido planificada y desarrollada por el grupo consolidado de innovación docente en psicología de la educación (GIDPE) de la Universidad de Barcelona. Los resultados obtenidos sustentan una valoración positiva tanto del rendimiento académico de los estudiantes como de su satisfacción con la participación en la experiencia. Dos conclusiones merecen ser destacadas. La primera es que el SIEC utilizado ha mostrado ser un instrumento potente y útil para la obtención de evidencias de los procesos de aprendizaje y para la administración y gestión de ayudas educativas diversas a los estudiantes en estos procesos. Y la segunda, que la potencia y utilidad del SIEC reside en el conjunto de opciones y criterios que lo integran más que en la aplicación de uno u otro criterio u opción aisladamente considerados

Effect of pilot hole tapping on pullout strength and insertional torque of dual core pedicle screws

OBJETIVO: Avaliar a influência do macheamento do orifício piloto na resistência ao arrancamento e no torque de inserção dos parafusos pediculares com alma cônica. MÉTODOS: Ensaios mecânicos de arrancamento em máquina universal de ensaios foram realizados com parafusos pediculares com alma cônica inseridos nos pedículos da quinta vértebra lombar de vitelo. As medidas do torque de inserção foram realizadas com torquímetro com capacidade de 10Nm, sendo considerado o maior valor de torque. O preparo do orifício piloto foi realizado por meio de sonda com 3,8 mm de diâmetro externo e o macheamento do orifício com macho de rosca com as mesmas dimensões e características de rosca do parafuso. RESULTADOS: Foi observada redução do torque de inserção e da resistência ao arrancamento dos implantes no grupo com o macheamento prévio do orifício piloto. CONCLUSÕES: O macheamento do orifício piloto reduziu o torque de inserção e a força de arrancamento dos parafusos pediculares com alma cônica inseridos no pedículo da quinta vértebra lombar de vitelos.OBJECTIVE: To evaluate the influence of pilot hole tapping on pullout resistance and insertional torque of dual core pedicle screws. METHODS: Mechanical assays using a universal testing machine were performed on dual core screws inserted into fifth lumbar calf vertebrae. The insertion torque was measured by torque meter with capacity of 10 Nm, which was considered the highest value of torque. The pilot holes were prepared using a 3.8 mm diameter probe and tapping of the same size and thread characteristics as the implant. RESULTS: A decrease of the insertion torque and pullout strength were observed in the group of screws whose pilot holes were tapped. CONCLUSIONS: Tapping pilot holes reduced the insertion torque and pullout strength of dual core pedicle screws.Fapes

Biomechanical evaluation of the influence of cervical screws tapping and design

OBJETIVO: Avaliar a influência do desenho do parafuso (autoperfurante e automacheante) e do macheamento do orifício-piloto sobre o torque de inserção e a força de arrancamento dos parafusos utilizados para a fixação anterior da coluna cervical. MÉTODO: Quarenta parafusos automacheantes e 20 autoperfurantes foram inseridos em 10 modelos artificiais de osso (blocos de poliuretana) e 10 vértebras cervicais de carneiro. Os parâmetros estudados foram o torque de inserção e a força de arrancamento. Foram formados três grupos experimentais de acordo com o tipo de preparo do orifício- piloto e o tipo de parafuso utilizado: grupo I - parafuso automacheante com orifício- piloto perfurado e macheado; grupo II - parafuso automacheante com orifício perfurado e não macheado; grupo III - parafuso autoperfurante sem perfuração prévia do orifício- piloto e sem o macheamento. Nos grupos I e II a perfuração do orifício-piloto foi realizada por meio de broca de 3mm de diâmetro e o macheamento, com 4mm. O torque de inserção foi mensurado durante a implantação dos parafusos e, em seguida, foram realizados ensaios mecânicos em máquina universal de testes para avaliar a força de arrancamento dos parafusos. RESULTADOS: O macheamento e a perfuração do orifício- piloto reduziram significativamente o torque de inserção e a força de arrancamento. CONCLUSÃO: O torque de inserção e a força de arrancamento dos parafusos autoperfurantes foram significativamente maiores quando comparado com os dos parafusos automacheantes inseridos após o macheamento do orifício-piloto.OBJECTIVE: To assess if the screw design (self-drilling/self-tapping) and the pilot hole tapping could affect the insertion torque and screw pullout strength of the screw used in anterior fixation of the cervical spine. METHODS: Forty self-tapping screws and 20 self-drilling screws were inserted into 10 models of artificial bone and 10 cervical vertebrae of sheep. The studied parameters were the insertion torque and pullout strength. The following groups were created: Group I - self-tapping screw insertion after pilot hole drilling and tapping; Group II - self-tapping screw insertion after pilot hole drilling without tapping; Group III - self-drilling screw insertion without drilling and tapping. In Groups I and II, the pilot hole had 14.0 mm in depth and was made with a 3mmn drill, while tapping was made with a 4mm tap. The insertion torque was measured and the pullout test was performed. The comparison between groups was made considering the mean insertion torque and the maximum mean pullout strength with the variance analysis (ANOVA; p< 0.05). RESULTS: Previous drilling and tapping of pilot hole significantly decreased the insertion torque and the pullout strength. CONCLUSION: The insertion torque and pullout strength of self-drilling screws were significantly higher when compared to self-tapping screws inserted after pilot hole tapping.Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq

Tapping pilot hole: mechanical analysis of sheep vertebra and the artificial bone model

OBJETIVO: Avaliar a influência do macheamento do orifício piloto associado às outras variáveis como o seu diâmetro em relação ao diâmetro interno do parafuso e o modo de preparo no torque de inserção, na resistência ao arrancamento dos parafusos utilizados para a fixação anterior da coluna cervical. MÉTODO: Vinte corpos de prova de poliuretana e 30 vértebras torácicas (T1-T5) foram testadas. Em cada corpo de prova foram realizados quatro orifícios, sendo dois com diâmetro de 2,0mm e dois com 2,5mm. Esses orifícios foram confeccionados com broca ou sonda, de acordo com o grupo experimental. O macheamento do orifício piloto era ou não realizado, dividindo desse modo o grupo experimental em subgrupos iguais. Foram formados oito grupos experimentais (quatro utilizando poliuretana e quatro utilizando vértebras de carneiro). Parafusos corticais com 3,5mm de diâmetro externo e 14mm de comprimento foram inseridos nos orifícios piloto. O torque de inserção foi mensurado durante a implantação dos parafusos e, em seguida, foram realizados ensaios mecânicos de arrancamento em máquina universal de testes Emic®, softwareTesc 3.13, célula de carga de 1.000N, velocidade de aplicação de força de 0,2mm/min, pré-carga de 5N e tempo de acomodação de 10 segundos. A propriedade avaliada nos ensaios mecânicos foi a força máxima de arrancamento. RESULTADOS E CONCLUSÃO: O macheamento do orifício piloto reduziu significativamente o torque de inserção e a força de arrancamento dos parafusos em todos os grupos experimentais.OBJECTIVE: To determine the effect of pilot hole tapping, together with other variables such as pilot hole diameter, in relation to inner screw diameter and preparation mode, on the insertional torque and pullout strength of the screws used for anterior fixation of the cervical spine. METHODS: Twenty polyurethane test bodies and 30 thoracic vertebrae (T1-T5) were tested. Four holes were drilled into each test body, two of them with a diameter of 2.0 mm and two with a diameter of 2.5 mm. The holes were drilled with a bit or probe according to the experimental group. Pilot hole tapping was or was not done, dividing the experimental group into equal subgroups. Eight experimental groups were formed, four of which used polyurethane specimens and four used sheep vertebrae. Cortical screws 3.5 mm in outer diameter and 14 mm long were inserted into the pilot holes. Insertional torque was measured during screw implantation and mechanical assays were then performed using an Emic® universal testing machine. Tesc 3.13 software was used for data analysis. Load cells with a capacity of 1000 N, were used and the rate of force application was 0.2mm/min. The mechanical property evaluated was the maximum pullout force of the screws. RESULTS AND CONCLUSIONS: Pilot hole tapping significantly decreased insertional torque and pullout force in all experimental groups.Coordenacao de Aperfeicoamento de Pessoal de Nivel Superior (CAPES)CNPqFAPES

Microbiota gastrointestinal y síndrome de intestino irritable

We thank García-Mazcorro et al.1 for their interest and comments on completely agree with them concerning the term intestinal «flora». Microbiota is the correct word, defined as the community of living microorganisms residing in a determined ecological niche, and we use it, not only in the title, but throughout the article (79 times to be exact), whereas the less precise but commonly used flora is employed only 5 times.2 Secondly, the 16S ribosomal RNA (rRNA) gene is one of the components of the small subunit (30S) of the ribosome and is present in all bacteria and archaea. It is the genetic marker used in bacterial phylogenetic analysis and is widely used in an endless number of studies. This gene sequence is approximately 1,550 bp long and is composed of 9 highly variable regions or hypervariable regions flanked by constant regions. The differences in sequencing of these hypervariable regions make it possible to taxonomically identify the bacteria present in study samples (for example, in stools and intestinal mucosa).3 The «rrs» gene, also known as 16S ribosomal DNA or 16S rDNA, as mentioned in table 3 of our article, encodes 16S rRNA. Even though there are limitations in sequencing based on 16S rRNA, it continues to be the gold standard due to the extensive databases based on this marker. Illumina belongs to the «next generation» sequencing technologies that are limited by the length of the sequences they can provide, and so specific regions of the 16S rRNA gene must be selected in the analysis.3 Other sequencing strategies and equipment currently exist that were designed for completion and correction. Thirdly, the inability to absolutely establish the microbiota that is characteristic of IBS due to the factors mentioned by García-Mazcorro et al. is a fundamental aspect of our review.2 In fact, that was why we reached the conclusion that even though there is evidence that the intestinal microbiota is different in persons with IBS from that of normal subjects (level 3b evidence, grade B recommendation), it is not possible to establish a microbial composition that is specific for this disorder (level 3b evidence, grade B recommendation).2 On the other hand, we agree that the taxonomic levels found were not mentioned in some cases, but some of the studies reviewed only reported the differences in microbial groups. And finally, we agree that our already extensive review fell short of analyzing the use of probiotics, prebiotics, and even synbiotics, in the treatment of IBS, but we felt these topics should be the subject of another review. As a matter of fact, a very recent systematic review of the literature has reported that probiotics were superior to placebo due to a lower frequency of IBS symptom persistence (55.8% vs. 73.1%).4 In addition, probiotics were shown to be superior to placebo in the improvement of overall symptoms, abdominal pain, subjective abdominal bloating, and flatulence. Specifically, it was Bifidobacterium spp that showed a tendency toward the improvement of overall symptoms and abdominal pain, but determining which strain(s) will be the effective one(s) has yet to be established. The authors also found that there were very few studies on prebiotics and synbiotics.4 Another review found that B. infantis 35624 was effective in improving subjective bloating in IBS in general and B. animalis DN-173010 in patients with constipation predominant IBS (IBS-C).5 Furthermore, the relation between diet and the microbiota should also be analyzed. For example, low FODMAP (Fermentable Oligosaccharides Disaccharides, Monosaccharides, And Polyols) diets that improve IBS symptoms also appear to reduce the concentration and proportion of bifi-dobacteria in stools determined through fluorescence in situ hybridizatio

Improved antitumor effect of paclitaxel administered in vivo as pH and glutathione-sensitive nanohydrogels.

Most antitumor drugs usually affect not only rapidly dividing cells, such as those in tumors, but also highly proliferative cells in normal tissues. This nonspecific drawback could be successfully solved by using nanocarriers as controlled drug delivery systems. In this work, pH and redox-responsive nanohydrogels (NG) based on N-isopropylacrilamide (NIPA), N-hydroxyethyl acrylamide (HEEA) 2-acrylamidoethyl carbamate (2AAECM) and N,N′-cystaminebisacrylamide (CBA) as crosslinker were evaluated as bioreducible paclitaxel (PTX) nanocarriers for improving the accumulation of the drug within the tumor tissue and avoiding its conventional side effects. A single dose of PTX solution, unloaded-NHA 80/15/5CBA NG and PTX-loaded NHA 80/15/5-CBA NG (30 mg/kg PTX equivalent) were subcutaneously injected in female athymic nude mice bearing HeLa human tumor xenografts. PTX-loaded nanohydrogels showed higher antitumor activity than free PTX, as tumor evolution and Ki67 detection demonstrated. Histological tumor images revealed a higher content of defective mitotic figures and apoptotic bodies in PTX- treated tumors than in control or unloaded NG treated tumor samples. Nanohydrogels injection did not change any biochemical blood parameters, which means no liver or kidney damage after NG injection. However, differences in antioxidant defenses in MPS systems (liver, kidney and spleen) were observed among treatments, which may indicate an oxidative stress response after PTX injection.pre-print2904 K

New coupling system for interference screws: biomechanical resistance to torsion

OBJETIVO: Apresentar um novo sistema de acoplamento solidário entre chave e parafuso de interferência, assim como ensaios biomecânicos que avaliem a segurança de sua utilização. MÉTODOS: O novo sistema foi submetido a ensaios biomecânicos de torção. Foram realizados dois tipos de análise: torque máximo de inserção manual dos parafusos em osso bovino; ensaios destrutivos de torção do sistema em máquina INSTRON 55MT. Os mesmos testes foram realizados em um grupo controle utilizando um sistema de acoplamento já disponível no mercado. (Acufex®) RESULTADOS: Nos ensaios de inserção em fêmures bovinos as médias de valores aferidos com torquímetro digital foram 1,958 N/m para Acufex® e 2,563 N/m para FMRP. Considerando p<0,05, não houve diferença significativa (p=0,02) nos valores de torque máximo de inserção nos dois sistemas estudados. Os valores médios de torque máximo para deformar o parafuso foram de 15 N/m para o parafuso Acufex® e 13 N/m para o parafuso FMRP, portanto, sem diferença estatística (p&gt;0,05). Ao avaliar a deformação angular, não houve diferença significativa entre os grupos de parafuso (p=0,15). CONCLUSÃO: O novo sistema de acoplamento para parafusos de interferência desenvolvido na FMRP-USP revelou resistência à torção comparável a sistema já disponível no mercado e regulamentado para uso internacional.OBJECTIVE: To introduce a new coupling system between screw driver and interference screw, and biomechanical tests that validate the safety of its application. METHODS: The new system was submitted to biomechanical torsion assays. Two types of analysis were performed: maximum torque of manual insertion of the screws into bovine bone; destructive assays of torsion of the system using an INSTRON 55MT machine. The same tests were also performed on a control group, using a commercially available interference screw coupling system (Acufex®). RESULTS: In the tests on manual insertion of screws in bovine femurs, the average values found with a digital torque meter were 1.958 N/m for Acufex® and 2.563 N/m for FMRP. Considering p>0.05, there were no statistical differences between the two groups (p=0.02) in the values for maximum torque of insertion, in the two systems studied. The average values for maximum torque of torsion resisted by the screw were 15N/m for the Acufex® screw and 13N/m for the FMRP screw, again with no statistical differences between the two groups (p>0.05). In the evaluation of angular deformation, there was also no significant difference between the two screw types (p=0.15). CONCLUSION: The new coupling system for interference screws developed at FMRP-USP revealed a torsion resistance that is comparable with the system already available on the market and regulated for international use